<prompt> Translate the following text to EnglishThamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani ya thamani.  <response>: The expected net realizable value is adjusted at the end of each period, and any further revaluation is also recognized as a gain or loss in determining the net cost of operations. 