We received a donation that will span over 6 months, all falling in our fiscal year. The donations are paid monthly over the 6 months for services to be provided each month. The services may not be provided evenly each month. For example $60k donation payable to the NFP at $10k per month. The services will most likely not be evenly provided over the 6 months. For example: $20k April, $10k May, $15k June, $5k July, and $10k August. Would you record the entire donation now at $60k or as deferred revenue at $60k? If deferred revenue, would you adjust each month based on the payment schedule from the donor ($10k) or based on the value of the services provided (i.e. $20k in April)?