<prompt> Translate the following text to EnglishKatika maoni yao ya awali kwa rasimu ya Exposure ya Bodi, Accounting for Property, Plant, na Vifaa, baadhi ya waliohojiwa walionyesha wasiwasi kwamba gharama badala ya kuingiza gharama zinazohusiana na usimamizi wa mali, hazitapunguza thamani ya taarifa ya uendeshaji kama chombo cha kupima utendaji, kwani itazidisha gharama katika mwaka wa mali inayopatikana.  <response>: Echoing their earlier comments to the Boards Exposure Draft, Accounting for Property, Plant, and Equipment, some respondents expressed concern that expensing rather than capitalizing costs associated with stewardship PPE would lessen the value of the operating statement as a tool for performance measurement since it would overstate the cost in the year an asset is acquired. 