<prompt> Translate the following text to SwahiliThe amount of cash flow equal to book value is an exchange of one asset for another of equal recorded value and therefore is not recognized as a gain, a revenue, or an other financing source.  <response>: Kiasi cha mtiririko wa fedha sawa na thamani ya kitabu ni kubadilishana ya mali moja kwa nyingine ya thamani sawa kumbukumbu na kwa hiyo si kutambuliwa kama faida, mapato, au chanzo kingine cha fedha. 