Disposal and Write-Off (Plant and Property)

Skip to main content

Programme and Operations
Policies and Procedures

Policy Areas
What's new
Index
Glossary

Search

Français
Español

Login

Policy Areas
What's new
Index
Glossary

English

Locations

Policy Areas

Programme and Project Management
Crisis Response
- Standard Operating Procedure for Crisis Response and Recovery
  - Standard Operating Procedure for Crisis Response and Recovery
- Financial Resources for Response
  - Allocation of TRAC 3 Resources for Crisis Engagements
Financial Resources Management
Human Resources Management
Procurement
Partnerships
Administrative Services
Accountability
Information and Communications Technology
Security

Select Language

Programme and Project Management
Crisis Response
Financial Resources Management
Human Resources Management
Procurement
Partnerships
Administrative Services
Accountability
Information and Communications Technology
Security

Programme and Project Management

Programming Standards
Design
Implement
Close
- Close and Transition

Crisis Response

Standard Operating Procedure for Crisis Response and Recovery
- Standard Operating Procedure for Crisis Response and Recovery
Financial Resources for Response
- Allocation of TRAC 3 Resources for Crisis Engagements

Financial Resources Management

Inventory Management
- Inventory Management
Cash Banking and Investment
Financial Closure of Development Projects and Trust Funds
Financial Management and Implementation Modalities
Financial Operations Management
- Corporate Operations and Information Management
- Statutory Financial Reporting
Pipeline and Revenue Management
Expense Management
Resource Planning and Cost Recovery
Working with External Auditors
- Working with External Auditors

Human Resources Management

Duties, Obligations and Privileges
- Standards of Conduct
  - UNDP Legal Framework for Addressing Non-Compliance with UN Standards of Conduct
- Harassment, Sexual Harassment, Discrimination, and Abuse of Authority
  - Harassment, Sexual Harassment, Discrimination, and Abuse of Authority
Classification of Posts
- Job Evaluation
Salaries and Related Allowances
Appointment and Promotion
Annual and Special Leave
Social Security
Travel and Removal Expenses
- Entitlement Travel
- Relocation Shipment
  - Relocation Shipment
Separation from Services
- Entitlements upon Separation
- Types of Separation
Disciplinary Measures and Appeals
- UNDP Legal Framework for Addressing Non-Compliance with UN Standards of Conduct
Non-Staff
Workforce Management
- Organizational Unit Restructuring
  - Organizational Unit Restructuring
- Performance Management
  - Performance Management and Development
  - Probation upon Appointment

Procurement

Procurement Overview
Procurement Strategy and Planning
- Procurement Forecasting and Delivery
- Transactional Procurement Strategies and Procurement Planning
Requisition
- Requisition and Procurement of Goods, Civil Works and Services
Sourcing of Suppliers
- Sourcing and Market Research
- Vendor Sanctions
Procurement Methods
- Procurement Methods
Innovation, CSO engagement
Solicitation Process
Evaluation of Offers and Pre-award Negotiations
- Evaluation of Offers
- Pre-Award Negotiations
Procurement Review Committees
- Procurement Oversight and Procurement Review Committees
Award and Management of Contract
Construction Works
- Construction Works
Individual Contract
- Individual Contract
Long Term Agreements (LTAs) and Cooperation with UN Entities
- Long Term Agreements (LTAs) and Cooperation with UN Entities

Partnerships

Managing Partnerships
- Managing Partnerships
Private Sector
- Policy on Due Diligence and Partnerships with the Private Sector
- Private Sector Partnerships
Foundations
- Foundations

Administrative Services

Asset Management - Property, Plant and Equipment
Asset Management (Intangible Assets)
- Intangible Assets
Vehicle Management
- Vehicle Management
Lease Management (Premises and Equipment)
Management of Local Presences
- Establishing UNDP-supported presence outside a country office
- Closing a Local Presence
Duty Travel
Corporate Purchasing Card
- Corporate Purchasing Card

Accountability

Accountability System Policy
- Accountability System Policy
Information Disclosure
- Information Disclosure
Internal Control Framework (ICF)
- Internal Control Framework
- Anti-Fraud Policy
Risk Management
- Enterprise Risk Management
- Anti-Money Laundering and Countering the Financing of Terrorism Policy
Business Continuity Management
- Business Continuity Management
Delegation of Authorities
- Delegation of Authorities
- Participation and Role of UNDP Delegates at Major International Conferences and Events
Ethics
Evaluation
- Evaluation Policy
Managing Prescriptive Content
- Managing Prescriptive Content

Information and Communications Technology

ICT Security
ICT Oversight
- Change Control and Release Management Standards
Enterprise Solutions
Global Services
- UNDP ICT Standards

Security

Framework of Accountability for Security
- Framework of Accountability for Security
Security Policy
- Security Policy
Commercial Air Travel Safety
- Commercial Air Travel Safety Guidelines

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

Main navigation

Asset Management - Property, Plant and Equipment
Asset Management (Intangible Assets)
- Intangible Assets
Vehicle Management
- Vehicle Management
Lease Management (Premises and Equipment)
Management of Local Presences
- Establishing UNDP-supported presence outside a country office
- Closing a Local Presence
Duty Travel
Corporate Purchasing Card
- Corporate Purchasing Card

Focal Point

Kanwarjit SACHDEVA

Effective Date

26/07/2016

Planned Review Date

09/01/2026

Version

4.0

Latest updates

January 09, 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 -

January 09, 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.

EXPAND

Relevant Regulations and Rules

UNDP Financial Regulations and Rules
IPSAS - 2012 Handbook of International Public Sector Accounting Pronouncement

Policies

Main Policy

Plant and Property: Disposal and Write-Off

DOCX (54.09 KB)

View Download

Related Policies

Internal Control Framework
Property, Plant and Equipment (PP&E)
Furniture and Equipment: Depreciation, Reconciliations Reports and Centralized Functions
Furniture and Equipment: Disposal and Write-Off