(a) Scale 0 No depreciation.

Depreciation costing method

Operating profit (before depreciation)

Winding pre ass. Welding and forming Sub assembly Final assembly Kettle Final assembly Coffee P. Test Kettle Test Coffee Pot DIRECT MFG. TOTAL includes notional charges of PRODUCTION TOTAL Direct mfg. total without notional ch. Prod, total without notional charges 117 5,547 4,698 10,244

(a) New generators 10 per cent depreciation.

Depreciation rate was about 50 .

Calculates the interest paid on a given period of an investment.

PPMT calculates the amount of a payment of an annuity going towards principal.

The depreciation scales are presented in appendix II.

Depreciation percentage applied to the different categories of UNTAC assets

(b) Deployed generators 10 per cent depreciation.

For unused equipment, a depreciation rate of 30 per cent was applied.

(1) The depreciation period Is generally fixed by local financing legislation.

Most buildings are well preserved and well restored restoration continues.

The residual values have been established through the application of depreciation scales which were developed by UNTAC.

The rationale used in developing the depreciation scales is presented in appendix II.

Different rates were applied depending on the type of equipment

The rate of amortization of the principal has to be determined at a later date.

Calculation of financial accounting depreciation for a new machine (million rubbles). bles).

Net book value is the historic cost of the asset minus accumulated depreciation

Top level salaried Mid level salaried Wage earners Salary costs 000 Wage costs 000 Total personnel costs 000 Depreciation 000 Supplies 000 Other own costs 000 Total own costs 000 Allocable overhead 000 Allocated overhead 000 Total costs 000

Maintenance of buildings

Buildings leased 233

Construction of new buildings has increased dramatically over the past five years, providing an opportunity for significantly improving the thermal efficiency of the building stock.

(c) 5 kVA and below 20 per cent depreciation.

For this category, a 30 per cent depreciation rate was applied.

Further discussion concerning the possibility of depreciating inventories is required.

Management accounting uses notional or calculatory depreciation to value an asset at its (remaining) economic value and charge corresponding costs to the profit and loss account.

Controlling Administration Building includes notional charges

Several depreciation calculation methods exist, but only one Is ac cepted by the State.

Energy efficiency in buildings

Annex IV

OGS Buildings Management Service

BUILDINGS MANAGEMENT SERVICE

maintenance and

Buildings Management Service Communications

Procurement Section 3 1 1 5

Building Management Section

Buildings Management Service 3 3 3

Retrofitting of existing buildings

Tackling non payment is a critical step in improving the finances of energy and water enterprises (see Box 6.13).

The depreciation adjustment calculated by the F3 Panel in respect of Luna Rockets incorporated an error, which amounted to an understatement in the depreciation adjustment in the amount of USD 1,719,000.

(b) No formal training had been carried out at MONUC, UNAMSIL and UNMIL because no funds were budgeted for procurement training.

Period is the amortizement period. 1 for the first and NPER for the last period.

Period is the amortizement period. 1 for the first and NPer for the last period.