Answer
In year one, only the revenue that is earned will be recognized. The realized incomes for year one will be carried forward to subsequent years: their recognition will occur upon completion of the payment. In the years after the change has been implemented, there will be recognition of layaway payments whose payments (from previous years) have been completed alongside the recognition of completed payments in subsequent years.
Work Step by Step
In year one, only the revenue that is earned will be recognized. The realized incomes for year one will be carried forward to subsequent years: their recognition will occur upon completion of the payment. In the years after the change has been implemented, there will be recognition of layaway payments whose payments (from previous years) have been completed alongside the recognition of completed payments in subsequent years.