What it is
Under ASU 2018-08 a donor-imposed condition needs both a barrier and a right of return or release. The tracker asks the three questions for each agreement and classifies it.
It then computes revenue (for conditional agreements the lesser of the award and barrier progress), the receivable, the refundable advance and the conditional commitment not yet recognized, with ledger tie-outs.
When to use it
- Nonprofits with government, foundation and donor agreements.
- Auditing contribution revenue.
- Preparing the conditional promises disclosure.
What’s inside
- Agreements tab with classification and recognition
- Summary tab by classification with ledger tie-outs
- Flags for incomplete answers and ledger differences
- Legend tab
Standard cited
This template follows ASC 958-605-25-5A. It is written in our own words, except for phrases the standard requires the document to contain, with [bracketed placeholders] for client details, amounts in USD and dates as MM/DD/YYYY. Check it against the current standard and your firm’s methodology before use.
Questions
Does likelihood of meeting the condition matter?
No. The barrier assessment does not turn on how likely the recipient is to meet the stipulation (958-605-25-5A to 25-5E).
What if there is a barrier but no right of return?
The agreement is an unconditional contribution, with possible donor restrictions.
Related templates
- Nonprofit Contributions and Grants Audit Program
- Nonprofit Net Assets and Donor Restriction Rollforward
- Disclosure Checklist: Not-for-Profit Entities (ASC 958)
- Pledges Receivable Discount and Allowance Schedule
Last updated 11/06/2026. All free templates.