<prompt> Translate the following text to EnglishKwa hiyo, ni mapato ya kubadilishana ya shirika linaloendesha mpango wa faida za afya na hivyo ni offset kwa gharama ya jumla ya shirika hilo katika kuamua gharama yake ya usawa ya shughuli.  <response>: Therefore, it is an exchange revenue of the entity that operates the health benefits plan and thus is an offset to that entitys gross cost in determining its net cost of operations. 