<prompt> Translate the following text to SwahiliSince the revaluation does not affect obligations incurred, but does affect net cost, an amount equal to the revaluation is recognized in determining the reconciliation between obligations incurred and net cost of operations.  <response>: Kwa kuwa revaluation haina athari kwa wajibu zilizofanywa, lakini haina athari kwa gharama ya usawa, kiasi sawa na revaluation ni kutambuliwa katika kuamua marekebisho kati ya wajibu zilizofanywa na gharama ya usawa wa shughuli. 