<prompt> Translate the following text to SwahiliNORMAL COST - That portion of the actuarial present value of pension plan benefits and expenses that is allocated to a valuation year by the actuarial cost method.  <response>: NORMAL COST - Sehemu hiyo ya thamani ya sasa ya actuarial ya faida ya mpango wa pensheni na gharama ambayo ni mgawanyiko kwa mwaka wa tathmini na mbinu ya gharama ya actuarial. 