The costs incurred by the organization in support of programmes or projects that cannot be directly attributed to such specific programmes or projects.
Covers the estimates as approved by the Executive Board relating to the activities and associated costs in the cost categories of development effectiveness, United Nations Development Coordination, management and special purpose.
Inventory in transit is en-route goods purchased that are in the ownership of UNDP but in the possession of the carrier. The inventory in transit that is owned by UNDP (based on INCOTERMS 2020) must be recorded as inventories. Therefore, it is very important to determine the ownership of inventory items in transit based on respective INCOTERMS 2020.
Refers to the financial contribution to a government budget, managed in a national account by a government entity for a specific set of sector or programme results.
Categories of costs of a cross-cutting nature that (a) involve material capital
investments, or (b) do not represent a cost related to the management activities of the organization.