{
  "version": "1.16.0",
  "releasedAt": "2026-09-07",
  "kpi": {
    "rogueId": "finance.np_government_funding",
    "slug": "np_government_funding",
    "domain": "finance",
    "defaultLabel": "Government Grants & Contracts",
    "description": "Revenue from federal, state, county and municipal grants and fee-for-service contracts recognized in the period. Distinct from foundation grants because government funding is usually cost-reimbursement — it is earned by delivering and then invoicing, which makes it a working-capital consumer even when the award is secure.",
    "fieldType": "currency",
    "unit": null,
    "maturity": "general",
    "suggestedForStages": [
      "preSeed",
      "seed",
      "seriesA",
      "seriesB",
      "seriesC",
      "public"
    ],
    "defaultOwningFunctions": [
      "Finance",
      "Programs"
    ],
    "stageRelevance": {
      "preSeed": "core",
      "seed": "core",
      "seriesA": "core",
      "seriesB": "core",
      "seriesC": "core",
      "public": "core"
    },
    "definitionSource": {
      "tier": "published",
      "sourceName": "FASB ASU 2016-14, Presentation of Financial Statements of Not-for-Profit Entities",
      "sourceUrl": "https://www.fasb.org/projects/completed-projects",
      "sectionRef": "ASC 958-605 (conditional contributions)",
      "publicationDate": "2016-08-01",
      "attributionNotice": null,
      "authorityLevel": "recognized-standard"
    },
    "formula": "Government grant and contract revenue recognized in the period, on the cost-reimbursement or performance basis the award specifies.",
    "whyItMatters": "Reimbursement lag means a growing government book can strengthen the statement while weakening cash — the two have to be read together.",
    "interpretationGuidance": "Compare the movement here against operating cash; a rising line with flat cash usually means receivables, not a problem with the programme.",
    "relatedKpiIds": [
      "finance.np_total_support_revenue",
      "finance.total_cash_in_bank",
      "finance.np_program_services_expense"
    ],
    "metricBasis": {
      "timeBasis": "period_flow",
      "moneyBasis": "recognized_revenue",
      "production": "primary"
    }
  }
}