Record the principal as a pledge receivable in the net assets with donor restrictions; if the purpose has not been met when you receive the cash, recognize interest revenue and cash in the net assets with donor restrictions.
If the purpose has been met, along with the release of the receivable amount for that period recognize the interest revenue in net assets without donor restrictions.
Whatever works best for the management of the gift is how you should record the gift – but you need to track that this gift is being used for its specific purpose.
Hope this helps.
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