Finance: Accounting
Revenue Recognition Policy

Approved by:	Board of Trustees
History:	Issued	-- March 14, 2002
	Revised	--
	Additional History
Related Policies:	Classification of Net Assets
Additional References:
Responsible Official:	Treasurer and Vice President for Finance and Administration  202-319-5606
View Full Version of Policy

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I.       Introduction
II.      Definition
III.     Tuition and Fees
IV.     Federal and Private Grants and Contracts
V.      Contribution Revenue
VI.     Investment Revenue Definition
VII.    Sales and Services of Departments
VIII.   Sales and Services of Auxiliary Activities
IX.     Changes in the Value of Split-Interest Agreements
X-XI.  Other Revenues and Exclusions for Revenue