Grant revenue recognition: conditional vs unconditional assessment

Assess grant revenue recognition for {grant_name} for {nonprofit_name}.

Inputs:
- Grant agreement terms: {grant_terms}
- Barriers and right of return: {barriers_right_of_return}
- Performance obligations or service requirements: {service_requirements}
- Payment schedule: {payment_schedule}
- Reporting framework: {framework}

Output:
1) Conditional vs unconditional conclusion drivers and rationale.
2) Recognition timing and journal entry templates.
3) Required documentation and monitoring controls.
4) Disclosure considerations and common pitfalls.

Do not invent legal interpretations; use the agreement facts.