IN RE: Funding recognition. I think that you need to apply some corporate thinking to what an exhibition costs. There is a whole field of study in accounting called cost accounting. This is an attempt to find out what something really "costs" to manufacture, market, etc. The underlying principal is that all the costs of the company need to be allocated to some product or another. Nothing in the company should be called "overhead", "administration", etc. Therefore, if you have an exhibit that costs $5,000 to rent, that is only the beginning of the true costs of an exhibition from an organizational point of view. *Everything* that is contributing to the possibility of putting up that exhibit, from the Director's salary , to space rental, to heat, to advertising, to raising the money to support the exhibit needs to be included. Corporate people understand this. How much do you think a can of beer costs to make? 1 cent, less maybe? But.. start piling on all the costs of manufacturing, administering, and marketing, then you have beer manufacturers claiming that they only profit 5-10 percent on the sale of beers. So that means that *they* claim the bottle of beer costs 90 cents to make. Applying that ratio to your exhibit (1 to 90), then the 5,000 dollar exhibit becomes a, what, $450,000 exhibit. There you go... Eric Siegel [log in to unmask]