Per GASB standards if a government gives a cash advance

Per GASB standards if a government gives a cash advance to a grantee and the grantee has not yet satisfied all eligibility requirements, the government would offset its credit to cash with a debit to an asset.
By contrast, if the grantee has satisfied all eligibility requirements then it would offset the credit to cash with a debit to a deferred outflow of resources. On what basis can this difference in accounting be justified?

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