<prompt> Translate the following text to SwahiliIn the event that cash consideration is included in the exchange, the cost of PP and E acquired is increased or decreased by the amount of the cash surrendered or received.  <response>: Ikiwa malipo ya fedha ni pamoja na kubadilishana, gharama ya PP na E kununuliwa ni kuongezeka au kupunguzwa kwa kiasi cha fedha iliyotolewa au kupokea. 