<prompt> Translate the following text to SwahiliThe initial subsidy cost is recognized as an expense; a positive subsidy reestimate is recognized as an expense; and a downward subsidy reestimate is recognized as a direct reduction in expense, not as a revenue, gain, or other financing source.  <response>: Gharama ya awali ya ruzuku inatambuliwa kama gharama, re-thamani ya ruzuku ni sifa kama gharama, na chini ya ruzuku re-thamani ni sifa kama kupunguzwa moja kwa moja katika gharama, si kama mapato, faida, au chanzo kingine cha fedha. 