(i) Accounts receivable other

(e) Accounts receivable other

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

(n) Provision for doubtful accounts receivable

Note 6 Provision for 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.

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.

The monthly review of accounts receivable is currently being undertaken.

Comment by the Administration. UNDP has designed the accounts receivable report.

As mentioned, above, the accounts receivable function would be transferred from the Payments Unit to the Accounts Unit.

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.

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

(t) Account debtor means a person liable for payment of a receivable.

All material accounts receivable have been included in the financial statements and represent valid claims against debtors.

As part of the realignment, the accounts receivable function would be transferred from the Payments Unit to the Accounts Unit and, at the same time, enhanced.

The proposed transfer of the accounts receivable function to a new sub unit within the Accounts Unit would offer some relief in the workload of the Unit.

An amount of 1,219,380 provided for in 2003 as a doubtful accounts receivable bank balance was recovered during 2004.

Comment by the Administration. The Finance Section has instituted measures to ensure that the accounts receivable and accounts payable are separated and posted in the respective accounts when first entering transactions in the accounting system.

Indeed, the proportion of deficit spending among enterprises is on the rise, and the accounts receivable turnover rate is falling.

5. Urges once again those Member States which have outstanding balances on foreign tax accounts receivable to provide the reimbursement due to the Fund

During the 2004 2005 biennium, the Tribunal has made great improvements in accounts receivable, specifically with respect to former employees and their outstanding receivables.

The full amount of the advance is maintained in the accounts receivable from staff members until such time as the staff member produces the required proof of entitlement to the education grant, at which time the budgetary account is charged and the advance recovered.

There shall be established two sub accounts under the Special Account

There shall be established two sub accounts under the special account

There shall be established two sub accounts under the Special Account

Contributions receivable

(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

The first instalment of 1,220,000 due from the Austrian Government towards the replacement of carpets and cables at the Vienna International Centre is reflected within accounts receivable other .

1. (new) There shall be established two sub accounts under the Administrative Account

These are limited in materiality to statement I, wherein doubtful accounts receivable are included in expenditures, whereas in previous years they were included in adjustments to prior year expenditures.

(v) Original contract in the context of an assignment means the contract between the assignor and the account debtor from which the assigned receivable arises.

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.

Banks in the United States do not use IBAN as account numbers for US accounts.

Aging analysis of contributions receivable

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Inventory and receivable revolving loan financing

Expired tCErs and lCERs held in holding accounts of registries, or the pending account of the CDM Registry, shall be transferred to a cancellation account.

In paragraph 481, the United Nations Postal Administration agreed with the Board's recommendation that it pursue its plan to initiate a periodic review of accounts receivable so that corrective action can be taken immediately.

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.

In paragraph 73 of the report, UNDP agreed with the Board's reiterated recommendation that it review on a regular basis the complete ageing of accounts receivable with a view to collecting long outstanding amounts.

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.

For the year 2004, three reconciliations were required (a) between the accounts payable ledger and the imprest cash book (b) between the general ledger (accounts payable account) and the bank statements and (c) between the due to due from account on the UNOPS and UNDP general ledger.

As at 31 December 2003, the accumulated balance on the special account was 8,443,792, including an account receivable of 5,146,319 due from other organizations in the Vienna International Centre (VIC), of which 4,617,457 was due from the International Atomic Energy Agency (IAEA) alone.