<prompt> Translate the following text to EnglishHifadhi na mali inayohusiana inaweza kupimwa upya kwa sababu kama vile kuamua kwamba mali ni ziada, ya kizamani, au haiwezi kutumika; kwamba vifaa vya hifadhi vimeharibika au vimeharibiwa; kwamba hasara inakadiriwa juu ya makubaliano ya ununuzi wa bidhaa;  <response>: Inventory and related property may be revalued for such reasons as determination that the property is excess, obsolete, or unserviceable; that stockpile materials have decayed or been damaged; that a loss is estimated on commodity purchase agreements; o 