<prompt> Translate the following text to EnglishMwongozo huu wa jumla ulikuwa na lengo la kutoa mahitaji ya msingi ya kuripoti wakati kuruhusu kila kiungo kubadilika kwa kiwango cha juu katika maeneo kama vile kuamua nini kinachotengeneza vitu vya usimamizi wa kipekee kwa kiungo hicho, ni gharama gani zinazohusishwa moja kwa moja na kipengele cha usimamizi, na jinsi bora ya kuripoti vitu vya matumizi mengi ili watumiaji waweze kupata picha bora ya taarifa ya kifedha na utendaji wa kiungo.  <response>: This broad guidance was intended to provide the basic reporting requirements while allowing each entity maximum flexibility in such areas as determining what constitutes the individual stewardship items for that entity, which costs are directly attributable to the stewardship item, and how best to report on multi-use items so that users will gain the best picture of the entitys financial and performance information. 