<prompt> Translate the following text to SwahiliIf neither fair value is determinable, the cost of the PP and E acquired is the cost recorded for the PP and E surrendered net of any accumulated depreciation or amortization.  <response>: Ikiwa hakuna thamani ya haki inayoweza kuamuliwa, gharama ya P E inayopatikana ni gharama iliyoandikwa kwa P E iliyotolewa, bila ya kuondoa uharibifu wowote wa jumla au kuharibika. 