<prompt> Translate the following text to SwahiliIf the receivable is not repaid, the unpaid amount is recognized as an adjustment to the bad debt allowance and does not affect revenue, gains, or other financing sources.  <response>: Ikiwa malipo hayajafanywa, kiasi hicho hakipatikani kama marekebisho ya uhifadhi wa madeni mabaya na haathiri mapato, faida, au vyanzo vingine vya fedha. 