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POPP>Administrative Services>Asset Management - Property, Plant and Equipment>Disposal and Write-Off (Furniture and Equipment)
Disposal and Write-Off (Furniture and Equipment)

1.0 Relevant Regulations and Rules
UNDP Financial Regulations & Rules

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: Disposal and Write-Off
 Related Policies
Internal Control Framework
The ICF Operational Guide supplements this policy.

Property, Plant and Equipment (PPandE)
Furniture and Equipment: Acquisition and Maintenance
Language English | Español | Français
Page Properties
Key Words
Focal Point
George Peradze
Effective Date
Planned Review Date
Summary of Changes/Comments
January 9, 2023 - The policy has been updated to reflect UNDP's transition to its new cloud-based management platform Quantum in January 2023, replacing its previous ATLAS system.

September 21, 2021 - The Furniture and Equipment: Disposal and Write-Off policy has been updated to clarify that vehicle mileage is not a blank approval for vehicle disposal but is only a trigger to assess the vehicle for disposal and that full disclosure of the case and reasoning for vehicle disposal shall be provided in the RAD disposal form.

February 11, 2021 - The Disposal and Write-Off (Furniture and Equipment) policy is now available in Spanish. To access the document, click on the Spanish language tab.

February 14, 2020 - The UNDP Service Request Form User Guide is now linked in clause 1 of the policy.

February 07, 2020 - UNDP has changed its asset capitalization threshold from US $1,500 to US $5,000. This policy change will significantly reduce the volume (i.e. quantity) of assets in the asset register thereby allowing UNDP to focus attention on higher value items. The change in policy should also result in a more effective verification and certification process. Clause 40 of the policy has been updated to reflect the new asset capitalization threshold.

Additionally, the Asset Disposal Authority has increased from US $2,500 to US $5,000. Clauses 2, 4, 5, 15, 17, 19 and 22 of the policy have been updated accordingly.

August 02, 2019 - The Disposal and Write-Off (Furniture and Equipment) policy is available in French. To access the document, click on the French language tab.

June 12, 2018 - The updated PP&E section clarifies the nature of NGO involvement in Asset Management processes in response to the newly revised Programme and Project Management (PPM) chapter and also reflect the change to the asset certification process approved by the Senior management as part of the recent business streamlining initiatives.

The request form for Non-Asset Disposal was updated

April 01, 2016 - Reviewed and edited (without substantive changes) in Q1.