A provision for a possible write off of this receivable is included in accounts payable.

In paragraph 43, the Board indicated that UNODC agreed with the Board's recommendation to define a write off policy of its long outstanding receivables and clear its old outstanding accounts receivable.

In addition, a comprehensive review of the receivable and payable accounts is being conducted to prevent netting off of the accounts payable against the accounts receivable and vice versa.

It's not enough to simply write people off.

Write off of losses of cash, receivables and property

Write off of losses of cash, receivables and property

ONUB appears to employ a vigorous policy to write off assets.

(b) Existing receivable means a receivable that arises upon or before conclusion of the contract of assignment and future receivable means a receivable that arises after conclusion of the contract of assignment

In 2005, UNHCR will write off outstanding contributions in compliance with its financial rules.

(i) Accounts receivable other

(e) Accounts receivable other

That will require the write off of all the debt of the least developed countries.

EU member States recently agreed to support the G 8 agreement to write off debt.

Accounts receivable are presented in statement II, net of a provision of 2,581,147 for doubtful accounts receivable comprising

Aging analysis of contributions receivable

Provision for uncollectible contributions receivable

Note 6 Provision for accounts receivable

UNDP has designed the accounts receivable report.

In paragraph 66 of its report, the Board recommended that the Private Sector Division manage more proactively its accounts receivable, by systematically planning for remittances and write offs and by a thorough annual collectability analysis of all receivables.

(i) Another assignee of the same receivable from the same assignor, including a person who, by operation of law, claims a right in the assigned receivable as a result of its right in other property of the assignor, even if that receivable is not an international receivable and the assignment to that assignee is not an international assignment

This includes a receivable of 3,414,060 due from IAEA.

After last season was close to a write off, it makes sense for all concerned for a move to go through.

We reduced them through debt write off and debt relief, as well as through the method of reducing our own debts.

Apart from the estimated uncollectable amounts, recorded under the provision for doubtful accounts receivable, we expect all significant accounts receivable at 31 December 2004 to be collected.

UNICEF agrees to review the policy of the Private Sector Division on the determination of the provision for uncollectible accounts receivable and to ensure that the provision excludes receivables that have been written off.

The write off of losses of UNHCR property is governed by financial rule 10.7, which provides that the Controller may authorize such write offs, for amounts up to 10,000, after a full investigation of each case.

(a) The assignor has the right to assign the receivable

The monthly review of accounts receivable is currently being undertaken.

This includes contributions receivable in the amount of US 1,447,600.

Recent steps taken by the Group of Eight to write off 40 billion in debt owed by 18 countries, mainly African, were welcomed.

Urges the developed countries to write off the external debt of Mozambique in the light of its current effort to eradication of poverty.

In paragraph 26 of its report, the Board recommended that the Tribunal (a) comply with the United Nations system accounting standards by not netting accounts payable off against accounts receivable and vice versa and (b) improve the financial application system to prevent the netting off of debit and credit amounts.

In paragraph 66, the Board recommended that the Private Sector Division review its policy on the determination of the provision for uncollectible accounts receivable and ensure that it excludes written off receivables from provisions for uncollectible receivables.

(a) If payment in respect of the assigned receivable is made to the assignee, the assignee is entitled to retain the proceeds and goods returned in respect of the assigned receivable

She welcomed recent G8 commitments to write off the multilateral debt of highly indebted poor countries (HIPCs) and to double their ODA by 2010.

Recent steps taken by the Group of Eight to write off 40 billion in debt owed by 18 countries, mainly in Africa, were welcomed.

2. A right securing payment of the assigned receivable is transferred under paragraph 1 of this article notwithstanding any agreement between the assignor and the debtor or other person granting that right, limiting in any way the assignor's right to assign the receivable or the right securing payment of the assigned receivable.

3. Nothing in paragraph 2 of this article affects the priority of a person having against the proceeds a right of set off or a right created by agreement and not derived from a right in the receivable.

As matter of prudence and good practice, a general ledger reserve of 2.68 million (2005 budget) and 0.7 million (2004 actual) was set aside to cover any write offs that may arise once balance sheet reconciliations had been completed for imprest accounts, accounts receivable, fixed assets and project overruns.

(b) The assignor has not previously assigned the receivable to another assignee and

As between assignees of the same receivable from the same assignor, the priority of the right of an assignee in the assigned receivable is determined by the order of conclusion of the respective contracts of assignment.

I write about food. I write about cooking.

Provision is made for accounts receivable for which no reasonable expectation of recovery exists.

It would also be responsible for the monthly reconciliation of receivable and revenue accounts.

The right of an assignee in an assigned receivable has priority over the right of an insolvency administrator and creditors who obtain a right in the assigned receivable by attachment, judicial act or similar act of a competent authority that gives rise to such right, if the receivable was assigned before the commencement of such insolvency proceeding, attachment, judicial act or similar act.