16.01 Overview

The specific terms described below apply throughout this chapter.

Property, plant and equipment

Property, plant and equipment (PPE) refers to tangible assets acquired with the UNAIDS Secretariat budget, transferred or donated to UNAIDS. These assets:
  • are held by UNAIDS for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and 
  • are expected to have a useful life of at least one year. 
Intangible assets (assets are not financial instruments and that lack physical presence, such as patents, software, copyrights, franchises, licences and trademarks) are also considered to be PPE items.

PPE items are further categorized as “recognized assets” and “attractive items”.

Recognized assets and fixed assets

Recognized assets and fixed assets are items of PPE valued at US$ 500 or more, with a useful life of at least one year.

Recognized assets may be classified as “non-expendable” or “expendable” items in the ERP, depending on their value. 

Attractive items

Attractive items are items of PPE valued below the threshold for recognized assets, but which are of an attractive nature for personal use.

For an asset to be considered an attractive item, it should have a minimum life expectancy of one year.

Given the special nature of attractive items and their broad definition, the following item types have been determined to be attractive items in UNAIDS. All offices must track these items in ERP:
  • computers and laptops; 
  • computer peripherals (printers, plotters, CD/DVD burners, backup devices, webcams, external hard drives) that are not part of the whole item and that were purchased separately; 
  • projectors; 
  • photocopiers, scanners and multifunction devices; 
  • mobile phones, smartphones, tablets (e.g. iPads, iPhone, Adnroid devices, BlackBerry,etc…); 
  • telephone sets; 
  • VHF/UHF portable radios; 
  • video and photo cameras; 
  • furniture (tables, desks, chairs, cabinets, antique furniture, blackboards, whiteboards, etc.); 
  • office electrical equipment (typewriters or shredders); 
  • office desk and floor lamps; 
  • electrical water dispensers; 
  • kitchen electrical equipment (microwaves, kitchens, refrigerators, etc.); 
  • air generators or conditioners; 
  • electrical generators; 
  • bicycles and motorcycles; and 
  • paintings. 
Attractive items are classified as “expendable” items in the ERP. 

See PT.16.02 Definition of Useful Life of Recognized Assets and Attractive Items