<prompt> Translate the following text to SwahiliIf multi-use heritage assets are transferred and some cost was recognized for them on the books of the transferring entity, that cost is recognized as a transfer-out a negative other financing source of capitalized assets.  <response>: Ikiwa mali ya urithi ya matumizi mengi imehamishwa na gharama fulani ilitambuliwa kwa ajili yao kwenye vitabu vya kiwanda cha uhamisho, gharama hiyo inatambuliwa kama uhamisho chanzo kingine cha fedha hasi ya mali ya mtaji. 