<prompt> Translate the following text to EnglishTofauti yoyote kati ya thamani ya kitabu na thamani ya matengenezo ya jumla inatarajiwa kutambuliwa kama faida au hasara katika kuamua gharama ya jumla ya shughuli, kwa sababu revaluation matokeo ya shughuli za shirika.  <response>: Any difference between the book value and the expected net realizable value is recognized as a gain or loss in determining the net cost of operations, because the revaluation results from the entitys operations. 