A total amount of 86,134 was written off in the financial statements on account of three uncollectable receivables in compliance with financial rule 110.15, compared with 13,734 written off in the biennium 1994 1995.

The Administration informed the Board that during the financial period ended 31 December 1997 receivables amounting to 119,226 were written off.

Note 11. Write off of receivables

Property written off or lost Written off

In accordance with financial rule 106.8, losses of cash and receivables amounting to 446,570 were written off during the period ended 30 June 2005.

Writing off of losses of cash and receivables

Write off of losses of cash and receivables

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.

(Written off)

Write off of losses of cash, receivables and property

Write off of losses of cash, receivables and property

Write off of losses of cash, receivables and property

11. Write off of losses of cash, receivables and

9. Write off of losses of cash, receivables and property

3. Write off of losses of cash, receivables and property

2. Write off of losses of cash, receivables and property

11. Write off of losses of cash, receivables and property

Written off lost

Property written off or pending write off

F. Written off assets

V. Written off assets

39. During the biennium 1996 1997, UNDP wrote off non expendable property totalling 4,062,784, valued at purchase price. Items written off included vehicles, computer equipment and furniture and fittings. The amounts written off included 2,595,197 relating to the Reserve for Field Accommodation. The Board was also provided with details of write offs of cash and receivables amounting to 53,510.

Written off Lost Quantity Inventory

Property written off or lost

Of this, governmental and non governmental receivables totalling 18.9 million ( 0.6 million of general resources, 11.5 million of supplementary funds and 6.8 million of emergency relief and rehabilitation funds) were written off.

IV. Property written off or lost

IV. Property written off or lost

VIII. Property written off or lost

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.

4. Write off of losses of cash, receivables and property, and ex gratia payments

7. Write off of losses of cash, receivables and property, and ex gratia payments

8. Write off of losses of cash, receivables and property, and ex gratia payments

4. Write off of losses of cash, receivables and property, and ex gratia payments

3. Write off of losses of cash, receivables and property, and ex gratia payments

This included losses of cash and receivables amounting to 1.67 million ( 0.41 million in 1994 1995) for the United Nations General Fund and related activities written off in accordance with financial rule 110.14 in addition, property totalling 18.15 million, based on original cost ( 0.88 million in 1994 1995), was also written off in accordance with financial rule 110.15.

33. Cash and receivables amounting to 183,992 were written off during the year. The write off included an amount of 65,042 looted in May 1996 from the UNHCR office in Kabul and 101,469 looted from its office in Goma, Democratic Republic of the Congo.

In line with financial regulation 6.4, the Administration informed the Board that no cash, receivables or non expendable property pertaining to the capital master plan had been written off during the year ended 31 December 2004.

(See also rule 110.9 with respect to the writing off of losses of cash and receivables.

7. Receivables financing assignment of receivables.

6. Receivables financing assignment of receivables.

The remaining differences will be written off by December 2005.

UNHCR wrote off 1.3 million in cash, receivables and property in accordance with UNHCR financial rules 10.6 and 10.7.

Receivables

The outstanding debt of all LDCs must be written off immediately.

151. As of October 1997, UNPF had either written off under their authority or recommended to Headquarters that a total of 16,096 assets valued at 68 million be written off.