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The document establishes requirements for acquisition, recognition, measurement, reporting, and ongoing management, including use, distribution, insurance, maintenance, monitoring, and controls for transfer or disposal.",{"@graph":14,"@context":73},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/general/","General",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/guidelines-for-fixed-assets-management-october-2020/393431/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/guidelines-for-fixed-assets-management-october-2020/393431.png","ImageObject",442,249,{"name":42,"@type":43},"Ben ","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-11-02","2026-09-26",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",15,{"@type":57,"mainEntity":58},"FAQPage",[59,65,69],{"name":60,"@type":61,"acceptedAnswer":62},"What is the purpose of the fixed assets management guidelines?","Question",{"text":63,"@type":64},"The guidelines help Global Fund grant implementers manage fixed assets with adequate controls at both the Secretariat and country levels to achieve impact on Global Fund programs.","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"How are “Fixed Assets” defined in these guidelines?",{"text":68,"@type":64},"Fixed assets are program assets acquired, held, managed, used and/or controlled by the grant implementer, expected to be used over more than one accounting or reporting period, and providing future economic or service benefits, subject to cost/value thresholds.",{"name":70,"@type":61,"acceptedAnswer":71},"What types of fixed assets does the guideline cover?",{"text":72,"@type":64},"Fixed assets may be tangible or intangible. Examples include health equipment such as CD4 analyzers and microscopes, and non-health tangible assets such as computers, vehicles, and furniture.","https://schema.org",{"og:url":32,"og:type":75,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":77,"canonical":32},"index,follow",{"doc_id":79,"site_id":7},393431,1791401441,{"code":4,"msg":82,"data":83},"success",[84,89,94,99,103,108,113,118,123],{"id":85,"doc_module":22,"doc_module_name":25,"category_name":86,"show_sort_weight":87,"slug":88},11,"Presentations",90,"presentations",{"id":90,"doc_module":22,"doc_module_name":25,"category_name":91,"show_sort_weight":92,"slug":93},12,"Resumes",80,"resumes",{"id":95,"doc_module":22,"doc_module_name":25,"category_name":96,"show_sort_weight":97,"slug":98},14,"Invoices",70,"invoices",{"id":55,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":110,"show_sort_weight":111,"slug":112},17,"Forms",40,"forms",{"id":114,"doc_module":22,"doc_module_name":25,"category_name":115,"show_sort_weight":116,"slug":117},18,"Letters",30,"letters",{"id":119,"doc_module":22,"doc_module_name":25,"category_name":120,"show_sort_weight":121,"slug":122},21,"Paper Templates",5,"papers-templates",{"id":124,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":4,"slug":125},158,"general-158",{"code":4,"msg":82,"data":127},{"doc_id":79,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":124,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":135,"language":136,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":12,"update_tm":140,"read_time":141},2336478951081,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","| \u003Cbr>Geneva Switzerland |\n| --- |\n| Guidelines for Fixed Assets Management\u003Cbr>OCTOBER 2020 GENEVA, SWITZERLAND\u003Cbr>|\n\nThis page has been intentionally left blank  \nContents  \n1. Introduction, Purpose and Scope................................... 5  \n Introduction ............................................................................................................................ 5  \n Definition of Fixed Assets....................................................................................................... 5  \n Purpose and Scope ............................................................................................................... 6  \n2. Key Principles and Processes ....................................... 7  \n Fixed Asset Acquisition .......................................................................................................... 7  \n Key Principles and Requirements .......................................................................................... 7  \n Summary of Fixed Assets Management Processes ............................................................... 9  \n3. Recognition, Measurement and Reporting of Fixed Assets .......................................................................... 10  \n Overview.............................................................................................................................. 10  \n Recognition of Fixed Assets................................................................................................. 10  \n Initial Measurement.............................................................................................................. 10  \n Subsequent Measurement ................................................................................................... 11  \n Fixed Assets Register (FAR) ................................................................................................ 11  \n Reporting ............................................................................................................................. 11  \n4. Management of Fixed Assets ...................................... 13  \n Overview.............................................................................................................................. 13  \n Distribution and Use............................................................................................................. 13  \n Insurance ............................................................................................................................. 13  \n Maintenance and Repairs .................................................................................................... 14  \n Fixed Assets Monitoring....................................................................................................... 14  \n Assurance Requirements ..................................................................................................... 14  \n5. Fixed Assets Transfer and Disposal ............................ 16  \n Overview.............................................................................................................................. 16  \n Disposal of asset due to impairment .................................................................................... 16  \n Transfer or Disposal of Fixed Assets at Implementation Period (IP) Reconciliation or Grant Closure ...................................................................................................................... 16  \n Approvals and Transfer Plans at Grant Closure ................................................................... 17  \nAppendix .......................................................................... 19  \nAppendix 1 – Fixed Assets Register Template .............................................................................. 20  \n1. Introduction, Purpose and Scope  \n Introduction  \n1. The purpose of the Global Fund is to attract, manage and disburse additional resources to f","cbCaigugZslfgosU","https://ap.wps.com/l/cbCaigugZslfgosU","pdf",633227,20,"English","# Contents\n## Introduction, Purpose and Scope\n## Key Principles and Processes\n## Recognition, Measurement and Reporting of Fixed Assets\n## Management of Fixed Assets\n## Fixed Assets Transfer and Disposal\n## Appendix\n### Appendix 1 – Fixed Assets Register Template","[{\"question\":\"What is the purpose of the fixed assets management guidelines?\",\"answer\":\"The guidelines help Global Fund grant implementers manage fixed assets with adequate controls at both the Secretariat and country levels to achieve impact on Global Fund programs.\"},{\"question\":\"How are “Fixed Assets” defined in these guidelines?\",\"answer\":\"Fixed assets are program assets acquired, held, managed, used and/or controlled by the grant implementer, expected to be used over more than one accounting or reporting period, and providing future economic or service benefits, subject to cost/value thresholds.\"},{\"question\":\"What types of fixed assets does the guideline cover?\",\"answer\":\"Fixed assets may be tangible or intangible. Examples include health equipment such as CD4 analyzers and microscopes, and non-health tangible assets such as computers, vehicles, and furniture.\"}]","Guidelines for Fixed Assets Management - October 2020 | PDF",1790386295,7]