<prompt> Translate the following text to SwahiliFor guidance on deferred maintenance reporting, see the Deferred Maintenance standard Accounting for Property, Plant, and Equipment, SFFAS  <response>: Kwa mwongozo juu ya kuripoti matengenezo ya kucheleweshwa, angalia kiwango cha Matengenezo ya kucheleweshwa ya uhasibu wa mali, mmea, na vifaa, SFFAS 