The Catholic University of America

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: Assistant Controller, Lizy Kannarkat   202-319-5031
View Full Version of Policy

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