SDZ Global records admissions, auxiliary activities and grants as earned. Tickets sold in advance to travel and tourism companies are deferred until used. Membership revenue is deferred over the term of the membership, typically one year. In addition, SDZ Global records gifts of long-lived assets as revenue at their fair value when they are received unconditionally. SDZ Global reports contributions of cash and other assets as temporarily restricted support if they are received with donor stipulations that limit the use of the donated assets. When a donor restriction expires, the related temporarily restricted net assets are reclassified to unrestricted net assets and reported in the combined statements of activities and changes in net assets as net assets released from restrictions. Temporarily restricted income which is received and expended in the current year is recorded as unrestricted income.