<prompt> Translate the following text to EnglishMapato ya thamani ya kitabu au faida juu ya uuzaji wa mikopo ya moja kwa moja ni sawa na thamani ya kitabu ya mikopo kuuzwa kabla ya kuuza minus mapato ya usawa wa kuuza.  <response>: The book value loss or gain on a sale of direct loans equals the book value of the loans sold prior to sale minus the net proceeds of the sale. 