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Content Type: Policy Page Effective Date: 25-07-2016 Planned Review Date: 09-01-2026 Policy Area: Administrative Services Policy Chapter: Asset Management - Property, Plant and Equipment Policy Sub-Chapter: Leasehold Improvements

Content Type: Policy Page Effective Date: 26-07-2016 Planned Review Date: 09-01-2026 Policy Area: Administrative Services Policy Chapter: Asset Management - Property, Plant and Equipment Policy Sub-Chapter: Leasehold Improvements

Content Type: Policy Page Effective Date: 25-07-2016 Planned Review Date: 09-01-2026 Policy Area: Administrative Services Policy Chapter: Asset Management - Property, Plant and Equipment Policy Sub-Chapter: Leasehold Improvements

UNDP Financial Regulations and Rules

This regulations and rules document implements UNDP’s revised financial regulations and rules set out in document DP/2011/36 which was approved by the Executive Board in decision 2011/33 ( DP/2012/2 ). DP/2011/36  also includes in Annex 3 the proposed revised changes to the UNCDF annex to UNDP's financial regulations and rules (Annex I to UNDP financial regulations and rules). … UNDP Financial …

Content Type: Document Document Type: Regulations & Rules Effective Date: 01-01-2012

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Leasehold Improvements: Depreciation, Reconciliations Reports and Centralized Functions

Leasehold Improvements: Depreciation, Reconciliations, Reports and Centralized Functions Description 1. Depreciation is the measure of wearing out, consumption or other loss of value of a fixed asset whether arising from use, the passage of time or obsolescence. This policy specifies requirements on recording and reporting on depreciation reconciliations for leasehold improvements. 2. …

Content Type: Document Document Type: Policy Effective Date: 25-07-2016 Planned Review Date: 09-01-2026 Policy Area: Administrative Services Policy Chapter: Asset Management - Property, Plant and Equipment Policy Sub-Chapter: Leasehold Improvements Policy: Depreciation, Reconciliations Reports and Centralized Functions (Leasehold Improvements)

Leasehold Improvements: Acquisition and Maintenance

Leasehold Improvements: Acquisition and Maintenance 1. Leasehold improvements in UNDP are improvements made to commercially leased premises where the lease agreement was signed by UNDP, donated right to use premises occupied by UNDP or any premise that is not OWNED by UNDP. Such improvements will only be capitalized if the total cost of improvement exceeds US$50,000. Each improvement will be …

Content Type: Document Document Type: Policy Effective Date: 25-07-2016 Planned Review Date: 09-01-2026 Policy Area: Administrative Services Policy Chapter: Asset Management - Property, Plant and Equipment Policy Sub-Chapter: Leasehold Improvements Policy: Acquisition and Maintenance (Leasehold Improvements)

Leasehold Improvements: Disposal and Write Off

Leasehold Improvement Disposal and Write-Off   Structure Element - Description 1. In general, leasehold improvements will not be disposed or written off as they are attached to the building.  UNDP’s standard lease agreement contains the following Article.   “Where, with the prior written consent of the Lessor, major alterations, renovations or additions are made on the demised Premises, the UNDP …

Content Type: Document Document Type: Policy Effective Date: 26-07-2016 Planned Review Date: 09-01-2026 Policy Area: Administrative Services Policy Chapter: Asset Management - Property, Plant and Equipment Policy Sub-Chapter: Leasehold Improvements Policy: Disposal and Write-Off (Leasehold Improvements)