<prompt> Translate the following text to EnglishKwa hiyo, kiasi cha shughuli sawa na thamani ya kitabu ya PP na E surrendered si kutambuliwa kama faida, mapato, au chanzo kingine cha fedha.  <response>: Therefore, the amount of the transaction equal to the book value of the PP and E surrendered is not recognized as a gain, a revenue, or an other financing source. 