The interim Property Management Unit in the Office of Central Support Services, in consultation with the working subgroups, has developed a revised harmonized administrative instruction on property management, revisions to the delegation of authority incorporating guidance on de-recognition and write-off to comply with IPSAS de-recognition, guidance on the serialization of equipment, real estate valuation methodologies for land, infrastructure and buildings, the Umoja real estate catalogue to support the creation of material master record data (see paragraphs 40 to 42 below), and templates for component-based approaches for buildings and leasehold improvements.
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