Question: The amount of revaluation is recognized as a loss or a gain in determining the net cost of operations, because it results from the entity's operations.
Revaluation is counted as a loss or a gain in determining net cost of operations.

Answer: yes

Question: It is quite en regle, continued Poirot.
Poirot said it is quite en regle.

Answer: yes

Question: Others, such as New York, Texas, and North Carolina, are engaged in promising efforts to overcome particular challenges associated with their size and diversity.
North Carolina, Texas and New York are small, non-diverse states.

Answer:
no