<prompt> Translate the following text to EnglishKama ilivyoelezwa katika utangulizi wa nyongeza hii, shughuli ambazo ni classified kama kuzalisha faida au hasara lazima badala yake kuwa classified kama kuzalisha mapato au gharama kama wao ni kawaida na mara kwa mara kwa ajili ya kipekee kuripoti.  <response>: As explained in the introduction to this appendix, transactions that are classified as producing gains or losses should instead be classified as producing revenue or expense if they are usual and recurring for a particular reporting entity. 