<prompt> Translate the following text to EnglishViwango vingine vya uhasibu vya Shirikisho vinaweza kuhitaji shirika linalopokea kutambua gharama kamili kama gharama au, ikiwa inafaa, kama mali.  <response>: Other Federal accounting standards may require the receiving entity to recognize the full cost as an expense or, if appropriate, as an asset. 