All PPE items must be registered and maintained in the ERP, the official UNAIDS’ book of records.

It is the responsibility of the AFP to ensure that every PPE item is registered immediately (or soon after) the items have been received, and to reflect any changes in custodian, asset location or any other registered information.

Only non-expendable recognized assets will be reported in the UNAIDS financial statements. Expendable recognized assets and attractive items are recorded for management and tracking purposes.

All PPE items are assigned a unique identity tag (label), which should be fixed to the asset as a form of unique identification.

AFPs are responsible for maintaining complete and accurate records of the acquisition of PPE items through:

• purchase
• exchange
• transfer/donation.

Different actions are required depending on the method of acquisition

Acquisition method	Action required
Purchase	Inspection by the receiver immediately upon receipt to: verify that the item complies with the specifications of the purchase order documentation;  verify that the condition of the item is satisfactory; and certify receipt of the item.
Exchange (Item replacement or trade-in)	Registration of the item as a new item in the ERP. The cost of the item is measured at its fair market value (equivalent to the fair value of the item being replaced) and is adjusted by any costs incurred in the transfer. Registration of disposal of the original item in the ERP. Approval of the HQ Disposal Committee (HQDC) for the disposal of the original item. Information on the type of exchange and the details of the new item are required.
Transfer (from and external party or donated to UNAIDS)	Inspection by the receiver immediately upon receipt to verify that the item complies with the specifications of the transfer documentation. Registration of the item in the ERP. The value of the item is measured at the fair purchase value as of the date of acquisition by UNAIDS. If the fair purchase value cannot be determined, then the value after applying depreciation rates as established in this document should be applied.