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