For monetary instruments, the revenue is recognized at the time of obtaining forfeiture judgment; for property that is sold, at the time of sale; and for property that is held for internal use or transferred to another Federal agency, at the time of obtaining approval to use the property internally or transfer it.
The Federal agency handles the revenue recognized at the time.
To ward off child molesters, the city of San Mateo, Calif., has proposed background checks and fingerprinting of Little League coaches, den mothers, and others who volunteer their time to children (never mind, as the Wall Street Journal reports, that less than 10 percent of all child molestations take place in an institutional setting; that most accused child molesters have no previous convictions; and that child abuse is down in the '90s).