Income, deferred

Note 13. Deferred income

(h) Deferred income Deferred income as at 31 December 1997 and 1995, in millions of United States dollars, is shown in statement V

Pledges received for future years are recorded as deferred income

Deferred retirement benefit

Deferred chargesc

(m) Deferred charges.

Note 4. Deferred charges

(b) To apply cost of living differential factors to deferred retirement benefits as from the date of separation

UNITAR will ensure that deferred income is recorded correctly at the closure of the biennium 2004 2005.

ITC has been in consultation with the Accounts Division of the Office of Programme Planning, Budget and Accounts at United Nations Headquarters on the accounting treatment of deferred charges and deferred income for financial reporting.

(vi) Unspent allocations deferred income UNDP, UNFPA and UNEP The unspent balance of allocations issued for the current year, together with allocations issued for future years, is reflected as an asset and as deferred income.

Deferred charges shall be transferred to the appropriate account when the necessary appropriations and funds become available.

Deferred credits and other liabilities

(iii) Deferred credits include income received for future periods and income received but not yet earned

(ix) Income relating to future financial periods is not recognized in the current financial period and is recorded as deferred credits, as referred to in paragraph (m) (iii) below

Other receivables and deferred charges

Note 9. Accounts receivable and deferred charges

Deferred income consists of contributions received in advance for future periods and included the following (in United States dollars)

I will show income per person on this axis instead, poor down here, rich up there.

(k) Deferred charges shown under other assets

Consistent with prudent accounting principles, these pledges will be recognized as income in 2005 and have not been accounted for in the financial statements of 2004 as deferred income.

Obligations established prior to the financial period to which they pertain, pursuant to regulation 3.7 and rule 103.6, shall be recorded against a deferred charge account.

Consistent with prudent accounting principles, these pledges will be recognized as income in 2005 and have not been accounted for in the 2004 financial statements as deferred income.

(18) As regards deferred income tax assets liabilities, it is required to list the beginning balance and ending balance in the account book of the confirmed deferred income tax assets liabilities item by item, and list the deductible temporary variance and deductible losses of unconfirmed deferred income tax assets.

Funds received for future years for purposes specified by donors are considered deferred income and recorded as contributions received in advance .

(e) Deferred charges The totals below provide a comparison of the amounts shown in statement V as deferred charges, in millions of United States dollars, as at 31 December 1997 and 1995

, or had commuted a deferred retirement benefit under article 30 (c) .

(a) To apply cost of living adjustments to deferred retirement benefits as from age 50

And in one year, it went to 50 colleges, and then it expanded.

In the 2004 05 period, provisions reflected the application of a 5 per cent delayed recruitment factor.

At the end of 1997, these deferred charges had been reduced to 113,619.

47. The Committee also considered a proposal that would apply progressive positive as well as negative adjustments to national income figures, above as well as below the threshold.

The Board recommended, and the Administration accepted, that the deferred credit account only show future years income and not be operated as a suspense account for unidentified income.

ITC, in liaison with United Nations Headquarters, should review the accounting treatment of deferred charges and deferred income to ensure that it is consistent with best accounting practice (para. 13).

These videos were smuggled to the United States and then distributed through the internal mail.

Ma Junsheng said that efforts to resolve four major prominent issues in the express delivery industry will be enhanced this year. The development of the express delivery industry in China has entered the express lane.

Since 1994 a satellite simulator is included allowing individual measurement of the difference of the transmit and receive delays in conjunction with each time transfer measurement.

The computation of international staff costs reflects the application of a 5 per cent delayed recruitment factor.

Pledges received for future years for purposes specified by donors are considered deferred income and recorded as pledged and received in advance .

a Cost estimates for additional 2005 06 requirements are inclusive of a 25 per cent delayed recruitment factor.

(ii) Unliquidated obligations for future years are reported both as deferred charges and as unliquidated obligations

Any multi year contracts will be thoroughly reviewed to ensure that obligations that are not chargeable to the current biennium but will be chargeable as expenditures in future bienniums will be recorded as deferred charges.

Delay by administering Powers in submitting information under Article 73 e of the Charter could hinder the process of decolonization.

The message of the mobilization of militia type groups is entirely incompatible with the spirit of the peace process.