<prompt> Translate the following text to SwahiliHISTORICAL COST - Initially, the amount of cash or its equivalent paid to acquire an asset; subsequent to acquisition, the historical amount may be adjusted for amortization.  <response>: KIBATILI KIBATILI - Mwanzoni, kiasi cha fedha au sawa yake kulipwa kupata mali; baada ya upatikanaji, kiasi cha kihistoria inaweza kurekebishwa kwa ajili ya amortisation. 