<prompt> Translate the following text to SwahiliIf the cost of the PP and E acquired equals the book value of the PP and E surrendered, there is no gain or loss nor a revenue or other financing source, because the exchange of one asset for another of equal value does not provide a net inflow of resources.  <response>: Ikiwa gharama ya P E inayopatikana ni sawa na thamani ya kitabu ya P E iliyotolewa, hakuna faida au hasara au mapato au chanzo kingine cha fedha, kwa sababu kubadilishana kwa mali moja kwa nyingine ya thamani sawa haitoi mapato ya usawa. 