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

1.0 Relevant Regulations and Rules
UNDP Financial Regulations and Rules (2012)

IPSAS - 2012 Handbook of International Public Sector Accounting Pronouncement

2.0 Policies
Main Policy
Plant and Property: Disposal and Write-Off
 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
Furniture and Equipment: Disposal and Write-Off
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.

February 11, 2021 - The Disposal and Write-Off (Plant and Property) 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 5 of the policy.

February 07, 2020 - Two terms changed throughout the updated policy: GSSU replaced GSSC while DMS changed to UNDP Service Request Portal.
Additionally, the Asset Disposal Authority has increased from US $2,500 to US $5,000. Clause 4 has been updated accordingly. 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.

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

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