<prompt> Translate the following text to EnglishVifaa hivyo vya kibinafsi vinatambuliwa kama gharama ikiwa vimeinuliwa, lakini hakuna kiasi kinachotambuliwa ikiwa vinapokelewa kama mchango.  <response>: Such PPE is expensed if purchased, but no amount is recognized if it is received as a donation. 