Income is recorded upon receipt of funds, rather than based upon when it is actually earned; expenses are recorded as they are paid, rather than as they are actually incurred. (inc.com)
So the time frame from removal to receipt of funds took over 16 months, and the tenant did not contest any of the process. (biggerpockets.com)
These are essentially a form of smart contract where the recipient of a payment will have to acknowledge receipt of the funds before a certain deadline. (coinbureau.com)