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POPP>Administrative Services>Asset Management - Property, Plant and Equipment>Depreciation, Reconciliations Reports and Centralized Functions (Furniture and Equipment)
Depreciation, Reconciliations Reports and Centralized Functions (Furniture and Equipment)
1.0 Relevant Regulations and Rules
UNDP Rules and Regulations

Financial Regulation 16.02 and Financial Rule 116.02.

IPSAS - 2012 Handbook of International Public Sector Accounting Pronouncement
2.0 Policies
Main Policy
Furniture and Equipment: Depreciation, Reconciliations Reports and Centralized Functions
 Related Policies
Internal Control Framework

Language English | Español | Français
Page Properties
Key Words
Focal Point
George Peradze,Vera Kirienko
Effective Date
Planned Review Date
Summary of Changes/Comments
January 21, 2021 - Publishing errors in the policy have been corrected.

February 14, 2020 - The UNDP Service Request Form User Guide is now linked in clause 20 of the policy.

February 07, 2020 - Two terms changed throughout the updated policy: GSSU replaced GSSC while DMS changed to UNDP Service Request Portal.

August 23, 2019 - The Depreciation, Reconciliations Reports, and Centralized Functions main policy is available in French. To access the document, click on the French language tab.

2016 - Reviewed with minor editorial changes made. Some clarification made by noting "depreciation will be charged in full during the month when asset become available for use", rather than "during the month of purchase"