<prompt> Translate the following text to SwahiliFor guidance relating to deferred maintenance reporting, see the Deferred Maintenance standard in Accounting for Property, Plant, and Equipment  <response>: Kwa mwongozo kuhusiana na ripoti ya matengenezo ya kucheleweshwa, angalia kiwango cha matengenezo ya kucheleweshwa katika Accounting kwa Mali, Mashine, na Vifaa 