<prompt> Translate the following text to SwahiliKohlers Dictionary for Accountants HUMAN CAPITAL -Expenses incurred for education and training programs financed by the Federal Government for the benefit of the public and designed to increase or maintain national economic productive capacity.  <response>: Kohlers Dictionary for Accountants inasema: Mali ya binadamu ni gharama zinazohusishwa na mipango ya elimu na mafunzo inayofadhiliwa na Serikali ya Shirikisho kwa manufaa ya umma na iliyoundwa kuongeza au kudumisha uwezo wa uzalishaji wa kiuchumi wa kitaifa. 