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The updated Plant, Property and Equipment (PP&E) section clarifies the nature of NGO involvement in Asset Management processes in response to the newly revised Programme and Project Management (PPM) chapter and also reflect the change to the asset certification process approved by the Senior management as part of the recent business streamlining initiatives.

​The updated Plant, Property and Equipment (PP&E) section clarifies the nature of NGO involvement in Asset Management processes in response to the newly revised Programme and Project Management (PPM) chapter and also reflect the change to the asset certification process approved by the Senior management as part of the recent business streamlining initiatives.

The Plant and Property: Disposal and Write-Off policy is available in French. To access the document, click on the French language tab.

The Depreciation, Reconciliations Reports, and Centralized Functions main policy is now available in French. To access the document, click on the French language tab.

The Plant and Property: Acquisition and Maintenance policy is available in French. To access the document, click on the French language tab.


UNDP has changed its asset capitalization threshold from US $1,500 to US $5,000. 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.   UNDP has updated the following policies to reflect the changed asset capitalization threshold: 1.Furniture and Equipment: Disposal and Write-Off The following clause has been amended accordingly: 40 Additionally, the Asset Disposal Authority has inc ...

UNDP has changed its asset capitalization threshold from US $1,500 to US $5,000. 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.   UNDP has updated the following policies to reflect the changed asset capitalization threshold: 1.Furniture and Equipment: Disposal and Write-Off The following clause has been amended accordingly: 40 Additionally, the Asset Disposal Authority has increased from US $2,500 to US $5,000. Clauses 2, 4, 5, 15, 17, 19 and 22 of the policy have been updated accordingly. 2.Furniture and Equipment: Acquisition and Maintenance The following clauses have been amended accordingly: 3, 5-7; 14; 35-37; 41, 43, 46, 48; 73 and 83. 3.Plant and Property: Acquisition and Maintenance The following clauses have been amended accordingly: 1, 3, 5 and 21 4.Plant and Property: Disposal and Write-Off The Asset Disposal Authority has increased from US $2,500 to US $5,000. Clause 4 has been updated accordingly. 5.Furniture and Equipment: Property, Plant and Equipment (PPandE)  The following clauses have been amended accordingly: 1, 4, and 5
​​Two terms changed throughout the policies below: GSSU replaced GSSC, while DMS changed to UNDP Service Request Portal. 1.Furniture and Equipment: Depreciation, Reconciliations Reports and Centralized Functions 2.Leasehold Improvements: Acquisition and Maintenance 3.Leasehold Improvements: Depreciation, Reconciliations Reports and Centralized Functions 4.Plant and Property: Disposal and Write-Off  5.Plant and Property: Depreciation, Reconciliations Reports and Centralized Functions  

​The UNDP Service Request Form User Guide is now available in the POPP templates library (POPP 11-3143) and linked in the following clauses of the policies below:Furniture and Equipment: Acquisition and Maintenance (clause 9)Furniture and Equipment: Depreciation, Reconciliations Reports and Centralized Functions (clause 20)Furniture and Equipment: Disposal and Write-Off (clause 1)Leasehold Improvements: Acquisition and Maintenance (clause 31.a.)Leasehold Improvements: Depreciation, Reconciliations Reports and Centralized Functions (clause 9)Plant and Property: Acquisition and Maintenance (clau ...

​The UNDP Service Request Form User Guide is now available in the POPP templates library (POPP 11-3143) and linked in the following clauses of the policies below:Furniture and Equipment: Acquisition and Maintenance (clause 9)Furniture and Equipment: Depreciation, Reconciliations Reports and Centralized Functions (clause 20)Furniture and Equipment: Disposal and Write-Off (clause 1)Leasehold Improvements: Acquisition and Maintenance (clause 31.a.)Leasehold Improvements: Depreciation, Reconciliations Reports and Centralized Functions (clause 9)Plant and Property: Acquisition and Maintenance (clause 11.b.)Plant and Property: Disposal and Write-Off (clause 5)

11 February 2021

Property, Plant and Equipment | Furniture and Equipment | Plant and Property | Leasehold Improvements | Intangible Assets | Establishing UNDP-supported presence outside a country office | Management of Local Presences

The following policies are now available in Spanish. To access the content, click on the Spanish language tab of the respective policy page: Property, Plant and Equipment (PP&E) Acquisition and Maintenance (Furniture and Equipment)Depreciation, Reconciliations Reports and Centralized Functions (Furniture and Equipment)Disposal and Write-Off (Furniture and Equipment)Acquisition and and Maintenance (Plant and Property) Disposal and Write-Off (Plant and Property) Depreciation, Reconciliations Reports and Centralized Functions (Plant and Property) Acquisition and Maintenance (Leasehold Improvement ...

The following policies are now available in Spanish. To access the content, click on the Spanish language tab of the respective policy page: Property, Plant and Equipment (PP&E) Acquisition and Maintenance (Furniture and Equipment)Depreciation, Reconciliations Reports and Centralized Functions (Furniture and Equipment)Disposal and Write-Off (Furniture and Equipment)Acquisition and and Maintenance (Plant and Property) Disposal and Write-Off (Plant and Property) Depreciation, Reconciliations Reports and Centralized Functions (Plant and Property) Acquisition and Maintenance (Leasehold Improvements)Depreciation, Reconciliations Reports and Centralized Functions (Leasehold Improvements) Disposal and Write-Off (Leasehold Improvements) Acquisition, Development and Maintenance (Intangible Assets) Amortizations, Reconciliations, Reports and Centralized Functions (Intangible Assets) Disposal and Write-Off (Intangible Assets)Developing a Business Case for Local PresencesClearing a Local PresenceSetting up a Local PresenceClosing a Local Presence

​The Equipment Leases policy is now available in French. To access the document, click on the French language tab.