<prompt> Translate the following text to EnglishKiwango pia inahitaji mapato ya kusitishwa kutambuliwa wakati uamuzi wa kutekwa ni kupatikana, lakini mapato ya kusitishwa ni kugeuzwa wakati mapato ni kutambuliwa.  <response>: The standard also requires deferred revenue to be recognized when a forfeiture judgment is obtained, but the deferred revenue is reversed when revenue is recognized. 