(k) Deferred charges shown under other assets

In paragraph 30 of its report, the Board recommended that UNU complete its reconciliation of the deferred charges and accordingly record expenditures in the appropriate financial periods to ensure that expenditures classified as deferred charges pertained only to future financial periods.

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

However, Other assets, including deferred charges, will be disclosed in line with paragraph 49 (iv) of the United Nations system accounting standards, as applicable.

In accordance with United Nations system accounting standards, the organization has recorded commitments incurred against future financial periods as deferred charges (see note 13 below).

In paragraph 96, the Administration agreed with the Board's recommendation that the United Nations Office at Vienna record all obligations covering multi year contracts as deferred charges.

(i) Deferred charges comprise expenditure items that are not properly chargeable in the current fiscal period and that will be charged as expenditure in a subsequent fiscal period

In paragraph 22, the Board recommended that the Administration ensure that the Budget and Financial Management Service of the United Nations Office at Nairobi adjust the inappropriate entries to the deferred charges account.

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.

Deferred retirement benefit

(ii) For balance sheet statement purposes only, that portion of the education grant advance, which is assumed to pertain to the scholastic year completed as at the date of the financial statement is shown under deferred charges.

Questions deferred for future consideration

What happens to a dream deferred?

Until which day is it deferred?

to what day shall they be deferred?

For what Day are these (portents) deferred?

Amounts requested for consultants should also be deferred.

He said, You are one of those deferred.

He said, You are one of those deferred.

To which Day has this task been deferred?

Applications deferred pending responses posed by the Committee

Bank charges

b The working group deferred consideration of the reclassification.

Where charges for sanitation services are included in water charges, services for poor households, including sewer connections, could be cross subsidized from progressive water charges.

These costs generally do not stem from hospital charges, bed charges or doctor's fees.

The draft decision is entitled Questions deferred for future consideration .

Applications deferred pending responses to questions posed by the Committee

A. Quadrennial reports deferred from previous sessions of the Committee

(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.

She denied the charges.

Figure 14 Bank charges

2290 Additional charges n.e.s.

3390 Variable charges n.e.s

He denied these charges.

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

Questions deferred for future consideration (A C.5 59 L.43)

This claim unit was deferred from the second instalment of F4 claims.

The commission fee usually covers all charges such as advertising, insurance, administrative fees, connection time costs and miscellaneous charges.

Contrary to article 10.4 of the UNHCR Financial Rules, which requires a record of commitments for future periods, UNHCR had still not fully implemented the Board's previous recommendation to monitor accurately commitments recorded at the field offices it was unable to provide an exhaustive list of field office multi year contracts inducing deferred charges.

Each soul will know what it has advanced, and what it has deferred.

Each soul will know what it has advanced, and what it has deferred.

during a single day. We have deferred this day for an appointed time.

during a single day. We have deferred this day for an appointed time.

Otherwise, such additional activities would have to be deferred to a later biennium.

Otherwise, such additional activities would have to be deferred to a later biennium.