<prompt> Translate the following text to SwahiliIf the fair value of the PP and E acquired is more readily determinable than that of the PP and E surrendered, the cost is the fair value of the PP and E acquired.  <response>: Ikiwa thamani ya haki ya P E inayopatikana ni rahisi zaidi kuamua kuliko ile ya P E iliyotolewa, gharama ni thamani ya haki ya P E inayopatikana. 