Cost recovery refers to the requirement of an organization to recover all costs. This ensures that regular resources are not used to subsidize the implementation of programmes funded from other resources, and that all direct costs of programmes funded by other resources are recovered from the correct funding source. The fundamental aim of cost recovery is to achieve a proportional funding of organizational costs between regular and other resources. Harmonized cost recovery approach refers to a standardized method of calculating and recovering costs across multiple UN agencies like UNICEF, UNFPA and UNWomen, where all entities use the same cost classification system and methodology to determine how much they charge for their services.