<prompt> Translate the following text to EnglishTofauti, kama ipo, kati ya bei ya ununuzi na thamani ya bahati ya uhifadhi wa deni iliyomalizika inapaswa kutambuliwa kama hasara au faida katika uhasibu wa riba ya deni la Hazina.  <response>: The difference, if any, between the reacquisition price and the net carrying value of the extinguished debt should be recognized as a loss or gain in accounting for interest on Treasury debt. 