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POPP>Administrative Services>Asset Management - Property, Plant and Equipment>Depreciation, Reconciliations Reports and Centralized Functions (Plant and Property)
Depreciation, Reconciliations Reports and Centralized Functions (Plant and Property)

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
Plant and Property: Depreciation, Reconciliations Reports and Centralized Functions
 Related Policies
Internal Control Framework
The ICF Operational Guide supplements this policy.


Property, Plant and Equipment (PPandE)
Furniture and Equipment: Depreciation, Reconciliations Reports and Centralized Functions
Language English | Español | Français
Page Properties
Key Words
None
Focal Point
George Peradze
Effective Date
25/07/2016
Planned Review Date
09/01/2026
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.

February 11, 2021 - The Depreciation, Reconciliations Reports, and Centralized Functions (Plant and Property) policy is now available in Spanish. To access the document, click on the Spanish language tab.

February 07, 2020 - The term GSSU replaced GSSC in clause 5 of the policy.

August 02, 2019 - The Depreciation, Reconciliations Reports, and Centralized Functions (Plant and Property) policy is now available in French. To access the document, click on the French language tab.

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