UNCW reports just as you do.  We report the award (and budget) as stated on
the award document.  If it is received in increments, they are reported as
received.

At 02:04 PM 8/27/97 -0700, you wrote:
>Our institution currently reports lump sum multiple year awards in
>the first year (e.g., a three year proposal for $100,000 each year -
>award document is received for a total of $300,000, beginning
>07/01/97 and ending 06/30/00)
>
>We are interested in finding out if other institutions are reporting
>the full $300,000 in the first year since there will be no futher
>award documents, or if the award is reported $100,000 per year for
>each year of the budget period.
>
>
>
>
>******************************
>
>Sherry May, Program Specialist
>University of Northern Colorado
>UNC Research Corporation
>Greeley, CO  80639
>
>E-mail: xxxxxx@uncrc.univnorthco.edu
>Phone:  (970) 351-6759
>FAX:    (970) 351-6519
>*******************************
>
Pamela B. Whitlock
Director, Office of Research Administration
UNC-Wilmington
601 S College Road
Wilmington, NC  28403-3297
(910)962-3167 voice
(910)962-4011 fax
xxxxxx@uncwil.edu