Such restoration costs would be accrued in total when the environmental damage to which they relate is incurred (see paragraphs 27 and 28).

(vi) Construction in progress and cumulative costs of the Integrated Management Information System (IMIS) are reported as current assets until completion of the construction project, at which time, together with the cost of the land, the completed construction projects are reflected as capital assets of the Organization

Since October 2000, cumulative costs incurred due to additional storage, demurrage and transport amounted to 10.6 million by February 2005.

Total after recosting

Audit costs

cost

Total proposed inventory

Estimated cost (US )

(iii) Audit costs

The cost estimate includes provision for lubricants, calculated at 10 per cent of total fuel cost ( 101,900).

Table 2 Cost estimates design development phase

Provision of 30,000 is made for landing fees and ground handling charges at an estimated monthly cost of 2,500.

Recosting

(i) Computer costs

Computer costs

(a) Audit costs

Total audit costs

Adding quot total before recosting quot and quot recosting quot yields the outline.

Resource requirements (before recosting) 1,717,000

(Estimated costs inclusive of 13 programme support costs)

The cost estimate includes provision for lubricants, calculated at 10 per cent of total fuel cost.

Table 3 Cost plan (United States dollars)

Vendor registration

Recosting

PRELIMINARY COST ESTIMATES

Estimated conference cost

Estimated programme costs

TOTAL PROJECTED COST 2.800.000

Total input cost

(4)x4

External audit costs.

VIII. ADMINISTRATIVE EXPENSES . 119

(c) Computer costs

Combined percentage

Other D) Cumulative effect

Adding the initial budget and the costing adjustments yields quot total after recosting quot .

Provision of 69,700 is made to cover the cost of external audit

Recosting to preliminary 2006 2007 rates

rooms Table 2.3 Global Mechanism Operating Costs 1999 (USD)

a Salary costs are based on the 1999 rates.

The estimate covers the cost of external audit for the Force ( 53,400).

Total administrative, investment and audit costs

(ii) Estimated project costs

Table 1.4 Total Costs

Table 2.4 Total Costs ABBREVIATIONS AND ACRONYMS