<prompt> Translate the following text to EnglishKwa kuwa revaluation haina athari kwa wajibu zilizofanywa lakini haina athari kwa gharama ya usafi, kiasi sawa na revaluation ni kutambuliwa katika kuamua marekebisho kati ya wajibu zilizofanywa na gharama ya usafi wa shughuli.  <response>: Since the revaluation does not affect obligations incurred but does affect net cost, an amount equal to the revaluation is recognized in determining the reconciliation between obligations incurred and net cost of operations. 