<prompt> Translate the following text to EnglishHaitumiki kwa hesabu, wala haitumiki kwa mali iliyopigwa kama ilivyoelezwa katika sehemu ya awali juu ya mapato yasiyo ya kubadilishana.  <response>: It does not apply to inventory, nor does it apply to forfeited property as explained in the previous section on nonexchange revenue. 