Lisa: From my perspective, and how we have seen it work with many other fiscal sponsors - the revenue restriction is one dimension (FASB and GAAP rules are followed ORG wide), Funding source/ Program Specific tracking - is another dimension, and Project restriction - is the third dimension. Different dimensions allow the Project and Fiscal Sponsor to manage and spend restricted and unrestricted funding sources, manage releases from restrictions, and ensure that particular project spends only the funds available for them. Thus, releases from restriction are managed and reported ORG wide, while the project holds the strategy how and when they spend different funds sources considering the restrictions and other expectations that they (or funder) have set for them. I am available for further conversation and review of your revenue and fund management policy! :)