<prompt> Translate the following text to EnglishKwa hiyo, riba wanayopokea inapaswa kuorodheshwa kwa njia ile ile kama mapato yao yanayopatikana kutoka kwa kuuza bidhaa na huduma na inapaswa pia kupunguzwa kutoka kwa gharama ya jumla katika kuamua gharama ya usawa wa shughuli.  <response>: The interest they receive should therefore be classified in the same way as their revenue earned from selling goods and services and should likewise be deducted from gross cost in determining the net cost of operations. 