Property, Plant and Equipment (PP&E) 1. The term “Property Plant and Equipment” refers to a tangible or physically verifiable item that meets ALL the following five criteria: a) Provides future economic or service benefits to UNDP – i.e. the PP&E item is held for use in the implementation of UNDP Programmes or for administrative purposes; b) Is expected to be used during more than one reporting …
Content Type: Document
Document Type: Policy
Effective Date: 01-02-2016
Planned Review Date: 09-01-2026
Policy Area: Administrative Services
Policy Chapter: Asset Management - Property, Plant and Equipment
Policy Sub-Chapter: Property, Plant and Equipment
Policy: Property, Plant and Equipment