These are NFHS procedures. Someone can let us know if NCAA is different:
You treat this like any other time out regardless of the coach's intention. Report the TO to the table, they start the 60 sec clock (or 30 sec clock). All subs must be reported before the buzzer at the first horn (45 secs or 20 secs). Players must remain standing if it is a 20 sec TO.
If either coach wants to take the entire TO, he may. If one team is ready early, it must wait for the other team who is taking the entire TO. If both teams are ready early, you may disregard the time left, and resume play.
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