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Chapter 10 - Inventory

• Chapter 1 - Introduction
  • 1 Background
    • 1.1 International Public Sector Accounting Standards
    • 1.2 Umoja
  • 2 Introduction to Finance Manual
    • 2.1 Purpose of the Finance Manual
    • 2.2 Prerequisites
    • 2.3 References and consultations
    • 2.4 Amendments to the Finance Manual
    • 2.5 FM Structure
    • 2.6 Confidentiality
• Chapter 2 - Umoja Overview
  • 1 Objective
  • 2 Umoja Enterprise Structure
    • 2.1 Introduction to Umoja Enterprise Structure
      • 2.1.1 Umoja Enterprise Structure Terminology
        • 2.1.1.1 Foundation Elements
        • 2.1.1.2 Financial Accounting Elements
        • 2.1.1.3 Supply Chain Management (SCM) Elements
        • 2.1.1.4 Human Capital Management (HCM) Elements
        • 2.1.1.5 Sales and Distribution (SD) Elements
      • 2.1.2 Subset of 'Full' Umoja Enterprise Structure
  • 3 Master Data
    • 3.1 Introduction to Master Data
      • 3.1.1 Umoja Terminology
      • 3.1.2 Umoja Coding Block Elements
        • 3.1.2.1 Financial Accounting (FI)
        • 3.1.2.2 Controlling (CO)
        • 3.1.2.3 Funds Management (FM)
        • 3.1.2.4 Grants Management (GM)
    • 3.2 Business Partners
      • 3.2.1 Business Partner Groups
      • 3.2.2 Summary Table of Business Partner Groups
      • 3.2.3 Business Partner Roles
      • 3.2.4 BP - Request for Creation or Update, Creation and Roles Assignment
      • 3.2.5 Business Partner Reconciliation Accounts
      • 3.2.6 Business Partner Maintenance
        • 3.2.6.1 Create a New BP
        • 3.2.6.2 Add a UN FI Vendor Role to BP for Individual
        • 3.2.6.3 Change BP Grouping
        • 3.2.6.4 Add UN Vendor Role
        • 3.2.6.5 Deactivate/Expire a BP Role of a BP
        • 3.2.6.6 Block/Unblock a BP
        • 3.2.6.7 Add Alternate Payee
        • 3.2.6.8 Terminate a BP
        • 3.2.6.9 Approve a BP (Vendor)
  • 4 Umoja Coding Block
    • 4.1 Introduction to Coding Block
    • 4.2 Umoja Coding and Naming for Individual Coding Block Element
      • 4.2.1 GL Account
      • 4.2.2 Sponsored Class
      • 4.2.3 Fund
      • 4.2.4 Grant
      • 4.2.5 Business Area
      • 4.2.6 Cost Center
      • 4.2.7 Fund Center
      • 4.2.8 Internal Order
      • 4.2.9 Project/WBSE
      • 4.2.10 Funded Program
      • 4.2.11 Sponsored Program
      • 4.2.12 Profit Center
      • 4.2.13 Functional Area
      • 4.2.14 Budget Period
    • 4.3 Document Posting
• Chapter 3 - Revenue from Non-Exchange Transactions
  • 1 Objective
  • 2 Summary of IPSAS Accounting Policy
    • 2.1 Grants in - Revenue
      • 2.1.1 Assessed Contributions
      • 2.1.2 Voluntary Contributions
      • 2.1.3 Disclosure of Voluntary Contributions
      • 2.1.4 Programme Support Cost (PSC)
    • 2.2 Grants out - Expenses
    • 2.3 References
  • 3 Assessed Contributions
    • 3.1 Recognition Principle for Assessed Contributions
    • 3.2 Umoja Overview
    • 3.3 Umoja Process
  • 4 Voluntary Contributions
    • 4.1 Recognition Principle for Voluntary Contributions
      • 4.1.1 Voluntary Contributions - Non-Conditional
      • 4.1.2 Voluntary Contributions - Conditional
      • 4.1.3 Multi-Year Voluntary Contributions
      • 4.1.4 In-Kind Voluntary Contributions
    • 4.2 Grants Management Module Overview
      • 4.2.1 GM Module - Key Terms
      • 4.2.2 Grants Frameworks
    • 4.3 Grants Management Process
      • 4.3.1 Set Up Master Data and Grant Relationship
      • 4.3.2 Create and Approve Unreleased Grant Budget
      • 4.3.3 Conduct Grant Billing / Applied Deposit
      • 4.3.4 Create and Approve Released Grant Budget
      • 4.3.5 Execute Transactions and Post Indirect Costs
      • 4.3.6 Close Grant
• Chapter 4 - Revenue from Exchange Transactions
  • 1 Objective
  • 2 Summary of IPSAS Accounting Policies
    • 2.1 Introduction to Goods and Services
    • 2.2 Recognition of Revenue
    • 2.3 Measurement of Revenue
    • 2.4 References
  • 3 Revenue from Exchange Transactions covered in the Sales and Distribution Module
    • 3.1 Sales and Distribution Module Overview
    • 3.2 Sale of Goods or Rendering of Services Lifecycle
      • 3.2.1 Pricing and Discount Process
      • 3.2.2 Sales Processes
        • 3.2.2.1 Standard Sales Order
        • 3.2.2.2 Over the Counter Sales
        • 3.2.2.3 Third Party Procurement
        • 3.2.2.4 Customer Consignment
        • 3.2.2.5 Standing Order
      • 3.2.3 Post Sale Processes
        • 3.2.3.1 Return of Goods
        • 3.2.3.2 Credit and Debit Memos
      • 3.2.4 Special Cases
        • 3.2.4.1 Garage Operations
          • 3.2.4.1.1 Long Term Pass Garage Operations
          • 3.2.4.1.2 Daily Pass Garage Operations
        • 3.2.4.2 Accommodations and Lodging
        • 3.2.4.3 Closing Entries for Income
        • 3.2.4.4 Stale and Outstanding Cheques
        • 3.2.4.5 Gains on Currency Exchange
        • 3.2.4.6 Accounting For Cases with Property Survey Board
  • 4 Business Partners
• Chapter 5 - Expenses
  • 1 Objective
  • 2 Summary of IPSAS Accounting Policies
    • 2.1 Timing of Recognition - Delivery Principle
    • 2.2 General Accounting Policies
      • 2.2.1 Recognition of Goods Based on Incoterms
      • 2.2.2 Recognition of Services under the Delivery Principle
      • 2.2.3 Splitting Unliquidated Obligations (ULOs) into Delivered and Undelivered Portions
    • 2.3 Reference
  • 3 Desktop Procedures
    • 3.1 Introduction to Procurement Lifecycle: Requisition to Delivery
    • 3.2 Supplier Relationship Management (SRM) Processes
      • 3.2.1 Requisitioning Process Overview
      • 3.2.2 Contract Catalog
      • 3.2.3 Create, Monitor, Renegotiate Contract and Catalog Content
      • 3.2.4 Requisitioning Process for Goods
        • 3.2.4.1 Creating a Shopping Cart
        • 3.2.4.2 Adding Items to a Shopping Cart
          • 3.2.4.2.1 Add Items to a Shopping Cart - Contract Catalog
            • 3.2.4.2.1.1 Adding Items to a Shopping List
            • 3.2.4.2.1.2 Accessing Saved Shopping Lists
          • 3.2.4.2.2 Add Items to Shopping Cart - Internal Goods/Services
            • 3.2.4.2.2.1 Freight Costs
          • 3.2.4.2.3 Add Items to a Shopping Cart - Template
          • 3.2.4.2.4 Add Items to a Shopping Cart - Free Description
        • 3.2.4.3 Completing Item Details in Shopping Cart
          • 3.2.4.3.1 Item Data
          • 3.2.4.3.2 Account Assignment
          • 3.2.4.3.3 Notes and Attachments
          • 3.2.4.3.4 Delivery Address
          • 3.2.4.3.5 Source of Supply/Service Agents
          • 3.2.4.3.6 Availability
        • 3.2.4.4 Saving and Ordering a Shopping Cart
        • 3.2.4.5 Editing and Amending Shopping Carts
          • 3.2.4.5.1 View and Edit Team Carts
        • 3.2.4.6 Reviewing and Approving Shopping Carts
          • 3.2.4.6.1 Review Item Data
          • 3.2.4.6.2 Review Account Assignment
          • 3.2.4.6.3 Review Notes and Attachments
          • 3.2.4.6.4 Review Sources of Supply
          • 3.2.4.6.5 Review Approval History
          • 3.2.4.6.6 Approving a Shopping Cart Line Item
          • 3.2.4.6.7 Rejected Shopping Carts
      • 3.2.5 Requisitioning Process for Low Value Acquisitions (LVA)
        • 3.2.5.1 Create an LVA
        • 3.2.5.2 Edit Overview Data
        • 3.2.5.3 Edit Data Header
        • 3.2.5.4 Edit Item Data
        • 3.2.5.5 Add Blanket Purchase Orders (BPO) Contract Catalog Items
        • 3.2.5.6 Checking and Ordering LVAs
        • 3.2.5.7 Reviewing and Approving LVA
        • 3.2.5.8 Editing Existing LVAs
      • 3.2.6 Inbound Goods - Receiving and Receipting
        • 3.2.6.1 Accessing Inbound Delivery Document
          • 3.2.6.1.1 View a Purchase Order (PO)
          • 3.2.6.1.2 View Inbound Delivery Monitor
        • 3.2.6.2 Updating Inbound Delivery
          • 3.2.6.2.1 Update Delivery Date
          • 3.2.6.2.2 Update Actual Delivery Date
        • 3.2.6.3 Virtual Goods Receipt
        • 3.2.6.4 Physical Goods Receipt
        • 3.2.6.5 Returns and Reversals
        • 3.2.6.6 Notifications and Reports
      • 3.2.7 Requisitioning Process for Services
        • 3.2.7.1 Requesting Consultants and Individual Contractors (ICs) Services
        • 3.2.7.2 Service Receipt - Service Entry Sheet (SES)
          • 3.2.7.2.1 Creating Service Entry Sheet (SES)
            • 3.2.7.2.1.1 Individual SES
            • 3.2.7.2.1.2 Multiple SES
          • 3.2.7.2.2 Reversing and Deleting a Service Entry Sheet (SES)
    • 3.3 Funds Commitment Processes
      • 3.3.1 Funds Pre-Commitments
        • 3.3.1.1 Creating a Funds Pre-Commitment
        • 3.3.1.2 Authorizing a Funds Pre-Commitment via Workflow
        • 3.3.1.3 Reviewing a Funds Pre-Commitment
        • 3.3.1.4 Modifying a Funds Pre-Commitment
          • 3.3.1.4.1 Value Adjustment Process
          • 3.3.1.4.2 Add Additional Line Items Process
        • 3.3.1.5 Marking Funds Pre-Commitment as Completed
      • 3.3.2 Funds Commitments
        • 3.3.2.1 Creating a Funds Commitment
        • 3.3.2.2 Authorizing a Funds Commitment via Workflow
        • 3.3.2.3 Reviewing a Funds Commitment
        • 3.3.2.4 Modifying a Funds Commitment
        • 3.3.2.5 Marking Funds Commitment as Completed
        • 3.3.2.6 Expense Recognition for Funds Commitments
          • 3.3.2.6.1 Invoices Received by the End of Financial Year
          • 3.3.2.6.2 Invoices have not been Received by the End of Financial Year
      • 3.3.3 Funds Reservation
        • 3.3.3.1 Creating and Authorizing a Funds Reservation
        • 3.3.3.2 Reviewing, Modifying and Marking Funds Reservation as Completed
      • 3.3.4 Funds Block
        • 3.3.4.1 Creating and Authorizing a Funds Block
        • 3.3.4.2 Reviewing, Modifying and Marking Funds Blocking as Completed
    • 3.4 Specific Topics: Travel Expenses
      • 3.4.1 Travel Process Overview
        • 3.4.1.1 Types of Travel in Umoja
        • 3.4.1.2 Roles and Responsibilities
      • 3.4.2 Financial Transactions
        • 3.4.2.1 Document Types for Travel Postings
        • 3.4.2.2 Travel Postings
          • 3.4.2.2.1 Ticket Posting
          • 3.4.2.2.2 Travel Advances
          • 3.4.2.2.3 Travel Expense Report
          • 3.4.2.2.4 UNDP Travel
            • 3.4.2.2.4.1 Financial Authorization to UNDP for Payment of Advances and Ticket Costs
            • 3.4.2.2.4.2 Financial Authorization to UNDP to Purchase Tickets
            • 3.4.2.2.4.3 Financial Authorization to UNDP for Travel Claim Settlements
            • 3.4.2.2.4.4 UNDP Billing Process
      • 3.4.3 Reviewing Travel Postings
        • 3.4.3.1 Ticket Posting
        • 3.4.3.2 Travel Advance Posting
        • 3.4.3.3 Travel Expense Report Posting
        • 3.4.3.4 Items Blocked for Payment
        • 3.4.3.5 Travel Related Shipment Commitments
      • 3.4.4 Ticket Billing Solution - Commercial Tickets
        • 3.4.4.1 File Upload
        • 3.4.4.2 Matching View Process
        • 3.4.4.3 Ticket Liquidation
        • 3.4.4.4 Ticket Processing
      • 3.4.5 Special Settlement Processes
        • 3.4.5.1 Payment of Ticket Expenses to Member States
        • 3.4.5.2 Payment to Conference Paymaster and Disbursement to Participant
  • 4 Business Partners
• Chapter 6 - Employee Benefits
  • 1 Objective
    • 1.1 Overview of the Human Capital Management solution in Umoja
    • 1.2 The Employee Self-Service Portal
    • 1.3 Payroll
    • 1.4 Year-end processes
  • 2 Summary of IPSAS Accounting Policies
    • 2.1 Recognition and measurement of short-term benefits
    • 2.2 Recognition and measurement of post-employment benefits
      • 2.2.1 Defined Benefit Plans
      • 2.2.2 Defined Contribution Schemes
    • 2.3 Recognition and measurement of other long-term benefits
    • 2.4 Recognition and measurement of termination benefits
    • 2.5 Other Specific Benefits
    • 2.6 Reference
  • 3 Desktop Procedures
    • 3.1 Overview
    • 3.2 Umoja Payroll Processes
    • 3.3 Travel Process
      • 3.3.1 Overview of the Travel Process - ESS
        • 3.3.1.1 Creating Travel Request and Approval
        • 3.3.1.2 Travel Advances
        • 3.3.1.3 Payment Options for Travel Advances
        • 3.3.1.4 Submission and Settlement of Travel Expense Report
      • 3.3.2 The Travel Process - Posting to FI
        • 3.3.2.1 Posting after travel request has been approved
        • 3.3.2.2 Posting after Expense Report has been approved
      • 3.3.3 Travel Processes - Travel Advances
        • 3.3.3.1 Posting Schema
        • 3.3.3.2 Review FI Postings for Travel Advances
        • 3.3.3.3 Adjustments for Travel Advances
          • 3.3.3.3.1 Creating additional advances
          • 3.3.3.3.2 Reducing Advances
      • 3.3.4 Travel Processes - Ticket Option
        • 3.3.4.1 Posting Schema
        • 3.3.4.2 Review FI Postings for Ticket option
        • 3.3.4.3 Ticket Billing Solution
          • 3.3.4.3.1 Estimated Cost Section
          • 3.3.4.3.2 Commercial Ticket Vendor Billing Program
            • 3.3.4.3.2.1 Upload
            • 3.3.4.3.2.2 Match Criteria
            • 3.3.4.3.2.3 Ticket Invoice Posting: Commercial Vendor
          • 3.3.4.3.3 Ticket Billing Solution & Match Desk
            • 3.3.4.3.3.1 Upload File Process
            • 3.3.4.3.3.2 Matching View Process
            • 3.3.4.3.3.3 Unmatched Ticket Scenarios
            • 3.3.4.3.3.4 Commercial Ticket Vendor Billing Program - Debit/Credit Invoice
        • 3.3.4.4 Ticket Liquidation
          • 3.3.4.4.1 Carry out a ticket liquidation
          • 3.3.4.4.2 View Processed Tickets
          • 3.3.4.4.3 View Open Items
          • 3.3.4.4.4 View Cleared Items for a Particular Trip
      • 3.3.5 Reviewing Travel Claim Posting
        • 3.3.5.1 Travel Claim Posting Schema - with Travel Advance
      • 3.3.6 Review Items Blocked for Payment
      • 3.3.7 Creating Travel related Shipment Commitments
      • 3.3.8 Travel and Payroll Integration
    • 3.4 Year-end Processes
      • 3.4.1 Umoja Manual Journal Voucher Entry
      • 3.4.2 Accruing for Employee Benefits Affected by Time Differences
      • 3.4.3 Accruing for Actuarially Valued Employee Benefits
  • 4 Business Partners
  • 5 Templates for Employee Benefit Liability Data Reporting
• Chapter 7 - Leases
  • 1 Objective
  • 2 Summary of IPSAS Accounting Policies
    • 2.1 Where the United Nations acts as a lessee
    • 2.2 Where the United Nations acts as a lessor
    • 2.3 Donated 'right-to-use' arrangements
    • 2.4 Reference
  • 3 Desktop Procedures
    • 3.1 Real Estate Management
    • 3.2 Portfolio Management
    • 3.3 Real Estate Lease Contract Administration
      • 3.3.1 Lease-in Lifecycle
        • 3.3.1.1 Commercial (Leases)
          • 3.3.1.1.1 Operating Commercial Leases
        • 3.3.1.2 Donated Right-to-Use Arrangements
          • 3.3.1.2.1 Operating Donated Right-to-use Arrangements
          • 3.3.1.2.2 Finance Donated Right-to-use Arrangements
        • 3.3.1.3 Restoration Clause
        • 3.3.1.4 Rent Escalation
      • 3.3.2 Lease-out Lifecycle
        • 3.3.2.1 Lease Out Internal and Lease Out External
          • 3.3.2.1.1 Lease Out External
          • 3.3.2.1.2 Lease Out Internal
          • 3.3.2.1.3 Sales-based Leases
        • 3.3.2.2 Subleases
        • 3.3.2.3 Donated Right-to-use Arrangements
          • 3.3.2.3.1 Operating Right-to-use Arrangements
    • 3.4 Non Real Estate Leases Introduction
    • 3.5 Non Real Estate Lease Administration Lifecycle
      • 3.5.1 Lease-in Lifecycle
        • 3.5.1.1 Operating Commercial Leases
        • 3.5.1.2 Operating Right-to-use Arrangements
  • 4 Business Partners (BP)
• Chapter 8 - Property, Plant and Equipment
  • 1 Objective
  • 2 Summary of IPSAS Accounting Policies
    • 2.1 Recognition and Measurement
      • 2.1.1 Valuation
      • 2.1.2 Leasehold Improvements
      • 2.1.3 Subsequent Recognition
      • 2.1.4 Subsequent Measurement
      • 2.1.5 PP&E Thresholds and Useful Lives
    • 2.2 References
  • 3 Desktop Procedures
    • 3.1 Asset Accounting (AA) Module Overview
    • 3.2 Other Modules Integrated with AA
    • 3.3 Overview of the PP&E Lifecycle
    • 3.4 Creation of Asset Master Record
      • 3.4.1 Automatic Creation of Assets Master Record
      • 3.4.2 Manual Creation of Asset Master Record - Current Year Acquisitions
      • 3.4.3 Manual Creation of Asset Master Record - Prior Year Acquisitions
  • 4 Acquisition of Assets
    • 4.1 Standalone (Purchased) Assets
      • 4.1.1 Asset Requisitioning and Creating Process
    • 4.2 Assets under Construction (AuC)
      • 4.2.1 Cost Collectors
        • 4.2.1.1 Set Up an AuC as a Project with WBS Elements
        • 4.2.1.2 Creating a Project from a Standard Project Definition Template
        • 4.2.1.3 Creating a Project from Scratch
        • 4.2.1.4 Updating the Project/WBSE Status
        • 4.2.1.5 Updating the Budget Control WBSE Field for FM/GM Users
        • 4.2.1.6 Ensure that Higher-Level WBS Elements Cannot Incur Expenses
        • 4.2.1.7 Review that Budget has been Assigned to the Project
        • 4.2.1.8 Create Settlement Rules for Non-Capitalisable WBS Elements
        • 4.2.1.9 Define Investment Profile and Create AuC Asset after Project is Already Released
      • 4.2.2 Set up an AuC as an Internal Order
      • 4.2.3 Review of AuC and Monthly Settlements
        • 4.2.3.1 Review of Project Structures
        • 4.2.3.2 Review Project Expenditure Postings
        • 4.2.3.3 Create Sub-Assets for AuC
        • 4.2.3.4 Update User Status to MEC
        • 4.2.3.5 Special Note for Capitalisable WBSEs with Grant-Funding
        • 4.2.3.6 Run Cost Settlement
        • 4.2.3.7 Run Line Item Report to Review Settlement
        • 4.2.3.8 Review Fixed Asset Transaction Documents
        • 4.2.3.9 Revert User Status to RAB after Settlement
        • 4.2.3.10 Reversing a Cost Settlement
      • 4.2.4 Periodic Activities for AuC Internal Orders
        • 4.2.4.1 Review Balances of Internal Orders
        • 4.2.4.2 Review Internal Order Expenditure Postings
        • 4.2.4.3 Special Note for Capitalisable Investment Orders with Grant Funding
        • 4.2.4.4 Run Cost Settlement to AuC
        • 4.2.4.5 Review Internal Order Settlement Postings
        • 4.2.4.6 Review Fixed Asset AuC to Review Value Posted
        • 4.2.4.7 Reversing a Cost Settlement
      • 4.2.5 AUC Report and Analysis
        • 4.2.5.1 Project Builder
        • 4.2.5.2 WBSE Report
      • 4.2.6 Funds Management and Consumption
        • 4.2.6.1 Budget Availability Report
        • 4.2.6.2 Project Budget Balance Report
      • 4.2.7 Costs Charged to AuCs
        • 4.2.7.1 Cost Elements Report
        • 4.2.7.2 Project Actual Costs Line Items
        • 4.2.7.3 All Postings to the AuC
        • 4.2.7.4 Expenses to be Settled
        • 4.2.7.5 Amounts Capitalized
        • 4.2.7.6 Settlement Rules Report
      • 4.2.8 AuC Asset Balances Report
      • 4.2.9 AuC Asset Master Validation Report
      • 4.2.10 Display Asset Master
      • 4.2.11 Asset Explorer
      • 4.2.12 Asset History Sheet
      • 4.2.13 Asset Transactions Report
    • 4.3 Manual Acquisition of Assets - Current Year
      • 4.3.1 Parking of Manual Acquisition of Assets
      • 4.3.2 Review List of Parked Asset Acquisition Documents to be Posted
      • 4.3.3 Review Umoja Inbox for Parked Document Messages
      • 4.3.4 Review List of Parked AA Documents
      • 4.3.5 Posting Parked Asset Acquisition Documents
      • 4.3.6 GL Accounts for Manual Acquisition
    • 4.4 Manual Acquisition of Assets - Prior Fiscal Years (Post - capitalization)
      • 4.4.1 GL Accounts for Manual Acquisition in Prior Periods (Post-capitalization)
    • 4.5 Grant Funded Project Assets
      • 4.5.1 Overview
      • 4.5.2 Assets Acquired Using Grant Funds
      • 4.5.3 Assets Donated to the Project by a Donor
      • 4.5.4 Assets Donated to Implementing Partners or End Beneficiaries at the End of a Project
      • 4.5.5 Assets under Construction (AuC) - Substantive Capital Projects
      • 4.5.6 Reclassification of the Write Off to Donation Expense
      • 4.5.7 Asset Accounting Reports Useful for Project Assets
        • 4.5.7.1 Finding Assets Related to a Grant or Project
        • 4.5.7.2 Displaying Asset Balances by Grant or Project
        • 4.5.7.3 Display Asset History Sheet by Grant or Project
  • 5 Asset Downstream Transaction Processing
    • 5.1 Depreciation of Asset
    • 5.2 Impairment of Assets
      • 5.2.1 Review Notifications for Impairment
      • 5.2.2 Run the Equipment/Asset Reconciliation Report
      • 5.2.3 Impairment of the Asset in Asset Accounting Module
      • 5.2.4 Adjust Useful Life of Asset (If necessary)
      • 5.2.5 Update the Notification Status to 'Completed'
    • 5.3 Manual Adjustment to Accumulated Depreciation
      • 5.3.1 Reduce Accumulated Depreciation
      • 5.3.2 Record Accumulated Depreciation Manually
      • 5.3.3 Review Depreciation Key
      • 5.3.4 Record Accumulated Depreciation Adjustment
    • 5.4 Asset Transfer
      • 5.4.1 Overview
      • 5.4.2 Review Notifications for Transfer
      • 5.4.3 Run the Equipment Asset Report and Review the Status
      • 5.4.4 Prepare Asset Mass Transfer Spreadsheet in Excel
      • 5.4.5 Asset Transfer in Asset Accounting Module
      • 5.4.6 Update the Notification Status to 'Completed'
    • 5.5 Asset Retirement
      • 5.5.1 Overview
      • 5.5.2 Retirement without Revenue
        • 5.5.2.1 Review Notifications for Retirement
        • 5.5.2.2 Run the Equipment Asset Report (Review the Status)
        • 5.5.2.3 Retirement of the Asset in Asset Module
        • 5.5.2.4 Update the Notification Status to 'Completed'
      • 5.5.3 Retirement with Revenue (Sale)
        • 5.5.3.1 Review Notification for Retirement
        • 5.5.3.2 Run the Equipment Asset Report (Review the Status)
      • 5.5.4 Retire the Asset in Asset Accounting Module
      • 5.5.5 Update the Notification Status to 'Completed'
      • 5.5.6 Reminder Record Receivable/Allot Funds
    • 5.6 Physical Verification of PP&E
  • 6 Asset Reporting
    • 6.1 Asset Balances
    • 6.2 Asset History Sheet
    • 6.3 Ordinary Depreciation
    • 6.4 Unplanned Depreciation
    • 6.5 Asset Acquisitions, Retirements, Transfers and Transactions
  • 7 Asset Class and GL Mapping
• Chapter 9 - Intangibles
  • 1 Objective
  • 2 Summary of IPSAS Accounting Policies
    • 2.1 Recognition and Measurement
    • 2.2 References
  • 3 Desktop Procedures
    • 3.1 Asset Accounting (AA) Module Overview
      • 3.1.1 Other Modules Integrated with AA
      • 3.1.2 Overview of the Intangible Asset Lifecycle
    • 3.2 Acquisition of Intangible Assets
      • 3.2.1 Standalone (Purchased Externally) Intangible Assets
      • 3.2.2 Assets under Construction (Internally Developed)
      • 3.2.3 Donated Intangible Assets
    • 3.3 Amortization of Intangible Assets
    • 3.4 Impairment of Intangible Assets
    • 3.5 Transfer of Intangible Assets
    • 3.6 Retirement of Intangible Assets
      • 3.6.1 Donation of an Intangible Asset
      • 3.6.2 Sale of an Intangible Asset
    • 3.7 Ad hoc Transactions
      • 3.7.1 Revision of Useful Life
      • 3.7.2 Correction of Amortization Errors
      • 3.7.3 Changes to Master Data
      • 3.7.4 Consistency of Useful life in Transfer Transactions
      • 3.7.5 Creation and Execution of Reports
  • 4 Business Partners
  • 5 Asset Master Data
  • 6 Stages of Assets under Construction
• Chapter 10 - Inventory
  • 1 Objective
  • 2 Summary of IPSAS Accounting Policies
    • 2.1 Recognition and Measurement
    • 2.2 References
  • 3 Desktop Procedures
    • 3.1 Overview of the Inventory Life Cycle
    • 3.2 Acquisition of Inventory
    • 3.3 Inventory-In
      • 3.3.1 Umoja Inbound Goods Process: PK and SPM
      • 3.3.2 Important Dates on Inbound Delivery
      • 3.3.3 Inbound Goods Process T-Codes
      • 3.3.4 Incoterms
      • 3.3.5 Purchase Order Report - ME2N
      • 3.3.6 Material Document Report - MB51
      • 3.3.7 Purchasing Documents Report - ME80FN
      • 3.3.8 Movement Types & Financial Implications
      • 3.3.9 How to Set a Default Screen
      • 3.3.10 How to Change the Layout of the Inbound Delivery Report
      • 3.3.11 How to Attach a Document to the Inbound Delivery
    • 3.4 Inventory-Out
      • 3.4.1 Sale of inventory
      • 3.4.2 Consumption of Inventory
      • 3.4.3 Inventory Written Off/Down
    • 3.5 Physical Verification
    • 3.6 Fiscal Year-end Adjustments for non-financial inventory
      • 3.6.1 Accrual postings for non-financial balances
      • 3.6.2 The reversal entry then would be as follows:
      • 3.6.3 Annex A: Valuation class, Inventory Account, Consumption Account*
• Chapter 11 - Investment Management
  • 1 Objective
  • 2 Summary of IPSAS Accounting Policies
    • 2.1 Recognition, Derecognition and Measurement of FVTSD
    • 2.2 Cash Pools Investments
    • 2.3 IPSAS Reference
  • 3 Treasury (Investments) Module
    • 3.1 Treasury and Risk Management Lifecycle
      • 3.1.1 Transaction Execution - Investment
      • 3.1.2 Transaction Execution - Foreign Exchange
      • 3.1.3 Investment Accounting - Daily Process
      • 3.1.4 Investment Accounting - Period End Process
      • 3.1.5 Master Data Maintenance - Exchange Rates
      • 3.1.6 Master Data Maintenance - Reference Interest Rates and Security Prices
  • 4 Business Partners
• Chapter 12 - Cash Management
  • 1 Objective
  • 2 Summary of IPSAS Accounting Policies
    • 2.1 Cash and Cash Equivalents - Policy
    • 2.2 Cash and Cash Equivalents - Examples
    • 2.3 Reference
  • 3 Desktop Procedures
    • 3.1 Introduction to Cash Management Module
    • 3.2 Cash and Liquidity Management: Reports and Tools
      • 3.2.1 Cash Position and Liquidity Forecast Reports and Tools
        • 3.2.1.1 Cash Position Report
        • 3.2.1.2 Liquidity Forecast Report
        • 3.2.1.3 Cash Balance Report
        • 3.2.1.4 Cash Planning Tool - Memo Records
      • 3.2.2 Manage Cash Levels
    • 3.3 Umoja Payment Processing
      • 3.3.1 Process Outgoing Payments in Umoja
        • 3.3.1.1 Process Outgoing Payments - House Bank Method (Method 1)
          • 3.3.1.1.1 Payment Proposal
          • 3.3.1.1.2 Cash Sufficiency Check and Create Payment Release List
          • 3.3.1.1.3 Schedule Payment Run
          • 3.3.1.1.4 Release Payment Files
          • 3.3.1.1.5 Review and Manage Payment Batches Following Approval
        • 3.3.1.2 Process Outgoing Payments- Cash Journal (Method 2)
          • 3.3.1.2.1 Disbursement from the Main Cashier's Imprest
          • 3.3.1.2.2 Disbursement from Petty Cash Account
        • 3.3.1.3 Process Outgoing Payments - Payment through UN Agency (Method 3)
      • 3.3.2 Process Incoming Payments in Umoja
        • 3.3.2.1 Receive Cash and Cheques
        • 3.3.2.2 Confirm the Purpose of the Payment
        • 3.3.2.3 Examine the Validity of Cash and Cheques
        • 3.3.2.4 Post Receipt of Payment in Cash Journal
        • 3.3.2.5 Issue of Receipt, Deposit Cheque and Cash Desk Closing
          • 3.3.2.5.1 Issue of Receipt
          • 3.3.2.5.2 Deposit Cheque/Cash
          • 3.3.2.5.3 Cash Desk Closing
    • 3.4 Bank Reconciliation
      • 3.4.1 Bank Reconciliation - Incoming Payments
        • 3.4.1.1 Case 1: Incorrect Reference on Bank Statement
        • 3.4.1.2 Case 2: Partial Payments
        • 3.4.1.3 Case 3: Payments from Vendors
        • 3.4.1.4 Case 4: Payments Received before Receivable is Raised
        • 3.4.1.5 Case 5: Rejected Outgoing Payment
        • 3.4.1.6 Case 6: Payments Received in Error
      • 3.4.2 Bank Reconciliation - Outgoing Payments
        • 3.4.2.1 Case 1: Incorrect Reference on Bank Statement
        • 3.4.2.2 Case 2: Bank debits UN accounting error
        • 3.4.2.3 Case 3: Bank Charges
      • 3.4.3 Bank Reconciliation - Bank to Bank Transfers
        • 3.4.3.1 Transfer to a Zero-Balance Account
        • 3.4.3.2 Transfer to a Non Zero-Balance Account
        • 3.4.3.3 Posting ZR Document Not Appearing in FEBAN
        • 3.4.3.4 Print List of Transfers
      • 3.4.4 Bank Reconciliation - Payroll Related Entries
    • 3.5 Master Data Maintenance
      • 3.5.1 Master Data Maintenance - Payee Bank
      • 3.5.2 Master Data Maintenance - House Bank
      • 3.5.3 Master Data Maintenance - Bank Reference List
• Chapter 13 - Accounts Receivable
  • 1 Objective
  • 2 Summary of IPSAS Accounting Policies
    • 2.1 Recognition, Derecognition and Measurement of Loans and Receivables
    • 2.2 Identification of Financial Instruments - Assets
    • 2.3 Reference
  • 3 Desktop Procedures
    • 3.1 Introduction to Accounts Receivable Module
      • 3.1.1 Document Types
      • 3.1.2 Document Status, Workflow Status and Workflow Routing
      • 3.1.3 Business Partner (BP)
        • 3.1.3.1 BP Groups
        • 3.1.3.2 BP Roles
        • 3.1.3.3 BP Types
      • 3.1.4 General Ledger (GL) Account Used in Accounts Receivable
        • 3.1.4.1 Exchange Receivable
        • 3.1.4.2 Non-Exchange Contributions and Loans Payable (Borrowings)
      • 3.1.5 Special GL (SPGL) Indicator
      • 3.1.6 Document Flow - General
      • 3.1.7 Enterprise Roles Involved in Accounts Receivable
    • 3.2 Recognition of Accounts Receivable
      • 3.2.1 Customer Invoice Processing
        • 3.2.1.1 Customer Invoice Processing through Manual Entry
        • 3.2.1.2 Customer Invoice Processing through Interface
        • 3.2.1.3 Customer Invoice Processing from Upstream Processes
        • 3.2.1.4 Workflow to AR Approver
        • 3.2.1.5 Assessment Letters
      • 3.2.2 Incoming Payment Processing
        • 3.2.2.1 Customer account is identified along with specific invoice to be cleared
        • 3.2.2.2 Customer account is not identified
        • 3.2.2.3 Customer account is identified, no specific invoice can be cleared
        • 3.2.2.4 Customer account and open invoice are subsequently identified
        • 3.2.2.5 Reconcile incoming payments in customer accounts sub-ledger
        • 3.2.2.6 Incoming payment posted to Unapplied Cash was received in error
        • 3.2.2.7 Issuance of CRV (Cash Receipt Voucher) for assessed contributions
      • 3.2.3 Dunning Process
    • 3.3 Subsequent Measurement - Write Offs and Allowance
      • 3.3.1 Allowance for Doubtful Accounts (AFDA)
      • 3.3.2 Write Off of Receivable
      • 3.3.3 Block or Change Credit Limit
• Chapter 14 - Accounts Payable
  • 1 Objective
  • 2 Summary of IPSAS Accounting Policies
    • 2.1 Financial Liabilities
      • 2.1.1 Financial Liabilities - Classification and Measurement
      • 2.1.2 Financial Liabilities - Examples
    • 2.2 Identification of Financial Instruments - Liabilities
    • 2.3 Reference
  • 3 Desktop Procedures
    • 3.1 Introduction to Accounts Payable Module
      • 3.1.1 Document Types
      • 3.1.2 Document Status, Workflow Status and Workflow Routing
      • 3.1.3 Business Partner (BP)
        • 3.1.3.1 BP Groups
        • 3.1.3.2 BP Roles
        • 3.1.3.3 BP Types
      • 3.1.4 General Ledger (GL) Account used in Accounts Payable
        • 3.1.4.1 Exchange Payable
        • 3.1.4.2 Advances Paid and Loans Receivable
      • 3.1.5 Special GL (SPGL) Indicator
      • 3.1.6 Document Flow - General
    • 3.2 Recognition of Accounts Payable
      • 3.2.1 Invoice Processing with Purchase Order (PO)
        • 3.2.1.1 Invoice Processing with PO with VAT and with Retention
        • 3.2.1.2 Invoice Processing with PO with Invoice Reduction
        • 3.2.1.3 Invoice Processing with PO with Unplanned Charges
        • 3.2.1.4 Release Blocked Invoices
        • 3.2.1.5 Processing Down Payments
        • 3.2.1.6 Approve Down Payment Request
        • 3.2.1.7 Evaluated Receipt Settlement (ERS)
      • 3.2.2 Invoice Processing without PO
      • 3.2.3 Adjustment for Credit Invoices with Vendors
        • 3.2.3.1 Credit Memo Processing with PO
        • 3.2.3.2 Credit Memo Processing without PO
        • 3.2.3.3 Workflow to AP Approver
        • 3.2.3.4 Release Blocked Invoices
      • 3.2.4 Tax Accounting - VAT
        • 3.2.4.1 Invoice Processing with VAT Reimbursable by Government
        • 3.2.4.2 Workflow to AP Approver
        • 3.2.4.3 Analyze AR VAT Recoverable
        • 3.2.4.4 Reclassify AR VAT Recoverable
        • 3.2.4.5 Invoice Processing with VAT Non-Reimbursable by Government
      • 3.2.5 Document Processing (Inter-Agency)
        • 3.2.5.1 Replenishment of the UN Agency (UNDP) Account
        • 3.2.5.2 Disbursement Requests
          • 3.2.5.2.1 Funds Commitment (FC)
          • 3.2.5.2.2 Accounts Payable (AP) - Invoice without PO
          • 3.2.5.2.3 Accounts Payable (AP) - Invoice with PO
          • 3.2.5.2.4 Purchase Order (PO)
          • 3.2.5.2.5 Special Scenarios
        • 3.2.5.3 Financial Authorization (FA) Form
        • 3.2.5.4 Upload the Service Clearing Account (SCA) File
        • 3.2.5.5 Reconciliation of SCA Line
          • 3.2.5.5.1 Reconciliation of the Advance/Replenishment Document
          • 3.2.5.5.2 Reconciliation of Funds Commitment (FC) Document
            • 3.2.5.5.2.1 Rejection of a SCA Line
            • 3.2.5.5.2.2 Rejection of a SCA Line that is a credit
            • 3.2.5.5.2.3 Rejection of a SCA Line in foreign currency
            • 3.2.5.5.2.4 Confirmation of payment rejection
            • 3.2.5.5.2.5 Post a SCA Line on a different Funds Commitment or directly to expense
            • 3.2.5.5.2.6 Split the SCA Line
            • 3.2.5.5.2.7 Reverse an incorrectly posted SCA Line and manually create new document
            • 3.2.5.5.2.8 Post the SCA Line against Accounts Payable (with PO) invoice
          • 3.2.5.5.3 Reconciliation of Accounts Payable (AP) Document
            • 3.2.5.5.3.1 Error log is: 'PRK-NO clearing doc'
            • 3.2.5.5.3.2 Post a SCA Line on the AP found
            • 3.2.5.5.3.3 Rejection of a SCA Line
            • 3.2.5.5.3.4 Acknowledgment of rejection
            • 3.2.5.5.3.5 Post a SCA Line on bank charges account
            • 3.2.5.5.3.6 Post a SCA Line (partially and fully) on expense account
            • 3.2.5.5.3.7 Reverse an incorrectly posted SCA Line and manually create new document
            • 3.2.5.5.3.8 Post the SCA Line against Funds Commitment
            • 3.2.5.5.3.9 Flight ticket reconciliation
            • 3.2.5.5.3.10 DSA advance reconciliation
          • 3.2.5.5.4 Reconciliation of Purchase Order (PO) Document
            • 3.2.5.5.4.1 Rejection of a SCA Line
            • 3.2.5.5.4.2 Confirmation of payment rejection
            • 3.2.5.5.4.3 Post a SCA Line on a different Purchase Order
            • 3.2.5.5.4.4 Post a SCA Line on bank charges account
            • 3.2.5.5.4.5 Reverse an incorrectly posted SCA Line and manually create new document
          • 3.2.5.5.5 Reconciliation of Incoming Deposit
        • 3.2.5.6 Clearing of SCA Advance Account (GL 18105010)
        • 3.2.5.7 Virtual Payment of Outstanding Payable to UNDP
      • 3.2.6 Process Local PCC and TCC Payments
      • 3.2.7 Petty Cash Fund (PCF)
        • 3.2.7.1 Replenish or Establish Petty Cash Fund
        • 3.2.7.2 Outgoing Payment
        • 3.2.7.3 Cash Receipt Post Replenishment
        • 3.2.7.4 Process Cash Journal Transactions
• Chapter 15 - Provisions, Contingent Liabilities and Contingent Assets
  • 1 Objective
  • 2 Summary of IPSAS Accounting Policy
    • 2.1 Provisions, Contingent Liabilities and Assets
      • 2.1.1 Recognition
      • 2.1.2 Measurement
      • 2.1.3 Adjusting, Utilizing and Reversing of Provisions
    • 2.2 Events after the Reporting Date
    • 2.3 Reference
  • 3 Desktop Procedures
    • 3.1 Provisions
      • 3.1.1 Recognizing a Provision
      • 3.1.2 Utilizing a Provision
      • 3.1.3 Reversing a Provision
      • 3.1.4 Adjusting a Provision
      • 3.1.5 Discounting and Unwinding Provisions
    • 3.2 Contingent Liabilities
    • 3.3 Contingent Assets
    • 3.4 Desktop Procedures: Worked Example
      • 3.4.1 Background
      • 3.4.2 Step 1: Information request
      • 3.4.3 Step 2: Identification and measurement
      • 3.4.4 Step 3: Submissions Review Process
      • 3.4.5 Step 4 & 5: Accounting assessment and Umoja accounting entry
    • 3.5 Desktop Procedures: Events after the Reporting Date
  • 4 Business Partners
  • 5 Data Collection Templates
    • 5.1 Reassessment Analysis and Summary (Cases Handled Outside of UNHQ)
    • 5.2 Assessment of Pending AoJ Cases before UNDT (Handled Outside of UNHQ)
    • 5.3 Assessment of Pending Non-AoJ Cases (Handled by Offices/Missions)
  • 6 The United Nations Internal Justice System Chart
• Chapter 16 - Presentation of Financial Statements and Disclosures
  • 1 Objective
  • 2 Summary of IPSAS Accounting Policies
    • 2.1 Presentation of Financial Statements
    • 2.2 Preparation and Presentation of General Purpose Financial Reports
    • 2.3 Reference
  • 3 UN Volume I's Model Financial Statements
    • 3.1 Statement I: Statement of Financial Position
    • 3.2 Statement II: Statement of Financial Performance
    • 3.3 Statement III: Statement of Changes in Net Assets
    • 3.4 Statement IV: Statement of Cash Flows
    • 3.5 Statement V: Statement of Comparison of Budget and Actual Amounts
  • 4 Notes to the Financial Statements
    • 4.1 Note 1: Reporting entity
    • 4.2 Note 2: Basis of preparation and authorization for issue
    • 4.3 Note 3: Significant accounting policies
    • 4.4 Note 4: Prior-period adjustments
    • 4.5 Note 5: Segment reporting
    • 4.6 Note 6: Comparison to budget
    • 4.7 Note 7: Cash and cash equivalents
    • 4.8 Note 8: Investments
    • 4.9 Note 9: Assessed contributions: receivables from non-exchange transactions
    • 4.10 Note 10: Voluntary contributions: receivables from non-exchange transactions
    • 4.11 Note 11: Other accounts receivable: receivables from exchange transactions and loans
    • 4.12 Note 12: Inventories
    • 4.13 Note 13: Other assets
    • 4.14 Note 14: Heritage assets
    • 4.15 Note 15: Property, plant and equipment
    • 4.16 Note 16: Intangible assets
    • 4.17 Note 17: Accounts payable and accrued liabilities
    • 4.18 Note 18: Advance receipts
    • 4.19 Note 19: Employee benefit liabilities
    • 4.20 Note 20: Provisions
    • 4.21 Note 21: Tax Equalization Fund liability
    • 4.22 Note 22: Other liabilities
    • 4.23 Note 23: Activities controlled by the Organization
    • 4.24 Note 24: Interest in joint ventures
    • 4.25 Note 25: Net assets
    • 4.26 Note 26: Revenue from non-exchange transactions
    • 4.27 Note 27: Other revenue
    • 4.28 Note 28: Health and dental self-insurance plans
    • 4.29 Note 29: Expenses
    • 4.30 Note 30: Financial instruments and financial risk management
    • 4.31 Note 31: Financial instruments: cash pools
    • 4.32 Note 32: Related parties
    • 4.33 Note 33: Leases and commitments
    • 4.34 Note 34: Contingent liabilities and contingent assets
    • 4.35 Note 35: Events after the reporting date
  • 5 Business Planning and Consolidation (BPC) Procedures
    • 5.1 Generate Financial Statements I-IV
    • 5.2 Generate Notes to the Financial Statements
    • 5.3 Update or Modification to Report/Input Form Worksheet
      • 5.3.1 Hide or Remove Empty Rows or Columns or Rows or Columns with Zero Values
      • 5.3.2 Manually Add Excel Formula into Blank Member Cell
      • 5.3.3 Create Local Member
      • 5.3.4 Customize Member Name in the Report
      • 5.3.5 Remove Dimension's Member(s) from Existing Report
      • 5.3.6 Generate Several Reports or Input Form Reports into Several Worksheets
    • 5.4 Save the Report
    • 5.5 Journal Entry via BPC Web Portal
    • 5.6 Run Consolidation in BPC
• Chapter 17 - Accounting Policies, Changes in Estimates and Errors
  • 1 Objective
  • 2 Summary of IPSAS Accounting Policies
    • 2.1 Changes in Accounting Policies
    • 2.2 Changes in Accounting Estimates
    • 2.3 Errors
    • 2.4 Reference
  • 3 Desktop Procedures
    • 3.1 Changes in Accounting Policies
    • 3.2 Changes in Accounting Estimates
    • 3.3 Errors
  • 4 Disclosure Requirements
    • 4.1 Changes in Accounting Policies
    • 4.2 Changes in Accounting Estimates
    • 4.3 Errors
• Chapter 18 - General Ledger
  • 1 Objective
  • 2 General Ledger (GL) Overview
    • 2.1 Subsidiary Ledgers
    • 2.2 Reconciliation Accounts
    • 2.3 General Ledger Entry Source
    • 2.4 General Ledger Master Data
      • 2.4.1 Chart of Accounts
      • 2.4.2 Accounts Groups
      • 2.4.3 Special GL Indicators (SPGL)
      • 2.4.4 Posting Keys
      • 2.4.5 Cost/Funds Center
      • 2.4.6 Business Area
      • 2.4.7 Functional Area
      • 2.4.8 Profit Center
    • 2.5 Document Types
    • 2.6 Enterprise Roles Involved in General Ledger
  • 3 General Ledger (GL) Processes
    • 3.1 Document Upload
    • 3.2 Manual General Journals
      • 3.2.1 One Time Entry
      • 3.2.2 Reversing Entry
      • 3.2.3 Accrual Entry
        • 3.2.3.1 Creating an Accrual Document
        • 3.2.3.2 Reversing an Accrual Document
        • 3.2.3.3 Reversing an Incorrectly Posted Accrual Document
      • 3.2.4 Recurring Entry
        • 3.2.4.1 Creating a Recurring Document
        • 3.2.4.2 Setting Recurring Entry for Multiple Documents
        • 3.2.4.3 Running Recurring Document
    • 3.3 Review of Open Item Managed (OIM) GL Accounts
      • 3.3.1 Cash Payment Rejected by Bank - GL 11479997
      • 3.3.2 Cash Journal Clearing - GL 11711000
      • 3.3.3 Invoice Reduction Clearing - GL 19901010
      • 3.3.4 Accrued Expense Man - GL 35109810
      • 3.3.5 Accrued Discount Clearing - GL 35109910
      • 3.3.6 Cash Payment Clearing - GL 35109920
      • 3.3.7 AP Exch Goods Receipts Payable GR-IR - GL 35401010
      • 3.3.8 AP Exch Goods Receipts Payable GR-IR - Conversion - GL 35401014
      • 3.3.9 Progen Payroll Net Pay Clearing - GL 35591010
      • 3.3.10 Progen Payroll Various Clearing - GL 355910XX
      • 3.3.11 AP Unapplied Cash - GL 39201010
      • 3.3.12 AP Unapplied Cash Journal - GL 39201020
      • 3.3.13 AR Due to Due From - GL 19401010
    • 3.4 Workflow Approval
      • 3.4.1 Review Document in Workflow
      • 3.4.2 Approving Document in Workflow
  • 4 General Ledger Reporting
    • 4.1 Account Line Item Report
    • 4.2 Detail Journal Listing Entry Report
    • 4.3 Trial Balance Report
  • 5 Period End Procedures
    • 5.1 Month-End Closing Process
      • 5.1.1 Phase 1: Pre-closing Check / Readiness
      • 5.1.2 Phase 2: Data Collection Closing
      • 5.1.3 Phase 3: Reconciliation and Adjustment
      • 5.1.4 Phase 4: Final Close
    • 5.2 Year-End Closing Process

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