My understanding of cash restrictins might be limited so perhaps my proposals might not correspond perfectly with  aims. But please try to respond and explain  aims more. Perhaps one of the approaches mentioned above corresponds with what you intended to do?

Financial Accounting Intro Concepts Meth/Uses
14th Edition
ISBN:9781285595047
Author:Weil
Publisher:Weil
Chapter8: Revenue Recognition, Receivables, And Advances From Customers
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My understanding of cash restrictins might be limited so perhaps my proposals might not correspond perfectly with  aims. But please try to respond and explain  aims more. Perhaps one of the approaches mentioned above corresponds with what you intended to do?

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