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asset............................................................................................. 3  \n4.3 Categories of assets .............................................................................................. 4  \n4.4 Items that are not to be managed as assets ...................................................... 4  \n4.4.1 Consumables/office supplies .................................................................................... 4  \n4.4.2 Equipment.................................................................................................................... 5  \n4.4.3 Stocks........................................................................................................................... 5  \nFor the management of stocks, refer to Chapter 2.......................................................... 5  \n4.5 Procuring assets .................................................................................................... 6  \n4.6 Registering, tracking and reporting assets, and filing ..................................... 6  \n4.6.1 Registering assets ...................................................................................................... 6  \n4.6.2 Asset responsibility .................................................................................................... 8  \n4.6.3 Asset checks ............................................................................................................... 8  \n4.6.4 Reporting on assets ................................................................................................... 9  \n4.6.5 Asset depreciation .................................................................................................... 10  \n4.6.6 Asset maintenance ................................................................................................... 10  \n4.6.6.1 Regular maintenance ....................................................................................................................... 10  \n4.5.6.2 Unplanned maintenance.................................................................................................................. 11  \n4.5.6.3 Cost of maintenance ........................................................................................................................ 11  \n4.7 Asset donations ................................................................................................... 12  \n4.7.1 Receiving an asset donation from a partner organisation, donor or commercial actor ..................................................................................................................................... 12  \n4.7.2 Donating an asset to other organisations ............................................................. 13  \n4.8 Asset disposal ...................................................................................................... 14  \n4.8.1 Disposal by donation................................................................................................ 16  \n4.8.2 Disposal by sale ........................................................................................................ 17  \n4.8.2.1 Selling process.................................................................................................................................. 18  \n4.8.2.2 Determining fair market value (FMV) .............................................................................................. 18  \n4.8.2.3 Actions subsequent to sale .............................................................................................................. 19  \n4.8.2.4 Disposal by public auction ............................................................................................................... 19  \n4.8.3 Disposal by destruction .................","cbCaip9ty9HEVNkG","https://ap.wps.com/l/cbCaip9ty9HEVNkG","pdf",1890354,"English","# Chapter 4: Asset Management\n## What is covered in this chapter?\n## Definition of an asset\n## Categories of assets\n## Items that are not to be managed as assets\n## Procuring assets\n## Registering, tracking and reporting assets, and filing\n## Asset donations\n## Asset disposal\n## Note on asset management and partnerships","[{\"question\":\"Who has overall accountability for asset management in the programme/country context?\",\"answer\":\"Overall accountability sits with the programme/country manager, while certain activities are delegated to finance or logistics to ensure segregation of duties.\"},{\"question\":\"How are assets defined, and can partner definitions differ?\",\"answer\":\"The chapter provides a definition of an asset, while noting partners may use different thresholds for minimum value or useful life as stated in their own procedures.\"},{\"question\":\"What are the main steps and topics covered under asset disposal?\",\"answer\":\"Disposal covers disposal by donation, sale (including fair market value and post-sale actions), public auction, destruction, and writing off obsolete assets (UKO assets only), plus IT/communications/data-specific considerations.\"}]","Chapter 4 - Asset Management | PDF",7]