<prompt> Translate the following text to EnglishKiasi cha revaluation ni kutambuliwa kama hasara au faida katika kuamua gharama ya usawa wa shughuli, kwa sababu ni matokeo ya shughuli za shirika.  <response>: The amount of revaluation is recognized as a loss or a gain in determining the net cost of operations, because it results from the entitys operations. 