B.8. Pledge Fulfillment
     January 1989

Development Policy and Administration Manual 
Chapter V. Requirements for Reporting Gifts
Section B. Reporting Categories and Definitions     
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                            PLEDGE FULFILLMENT


This category identifies outstanding pledge and grant award
balances, and payments made against such pledges.


Pledge Payment

A pledge payment is a specific payment made toward fulfillment of
a pledge or private grant. 


Outstanding Pledge Balance:  Restricted Purpose

This is defined as the original amount pledged or granted, minus
all payments made on that pledge or grant to date (i.e., from the
date of initial acceptance to the close of the year being report-
ed), for all private grants and for gifts that are restricted by
the donor for a specific purpose.


Outstanding Pledge Balance:  Unrestricted Purpose

This is defined as the original amount pledged, minus all pay-
ments made on that pledge to date (i.e., from the date of initial
acceptance to the close of the year being reported), for all
gifts that are unrestricted by the donor as to purpose.


Estimated Pledge Payments:  Coming Fiscal Year

This is defined as the estimated total of all pledge and grant
payments to be made against a specific outstanding pledge or
grant award balance over the coming fiscal year.