[Eiman.kuwait]

Imposed nonexchange revenues other than from property taxes (e.g., fines, penalties, and forfeitures) are recognized at the same time as ((the recognition of the assets)) unless time requirements apply.
If they do apply, revenues are recognized when (1) the resources are required to be used, or (2) their use is first allowed by the time requirements. Resources received or recognized as receivable before the time requirements are met are deferred inflows of resources. Property tax revenues are recognized in the period for which they are levied.

what does (recognition of the assets) mean ? what assets are they talking about? cash? receivable ?