<prompt> Translate the following text to EnglishHata hivyo, kama mali ambayo ni kuhamishwa ilikuwa classified kama jumla ya mali ya uhamisho kwa ajili ya kuhamisha shirika lakini usimamizi wa mali ya uhamisho kwa ajili ya kupokea shirika, ni kutambuliwa kama uhamisho nje negative nyingine chanzo cha fedha ya mali ya mtaji na shirika kuhamisha.  <response>: However, if the asset that is transferred was classified as general PP and E for the transferring entity but stewardship PP and E for the recipient entity, it is recognized as a transfer-out a negative other financing source of capitalized assets by the transferring entity. 