10 This section of the WHO eManual describes the policy relating to the management maintenance, verification, reporting, losses, thefts and disposals of fixed assets (property, plant and equipment) acquired and held by the Organization. The policy related to accounting, recognition and depreciation is found in the WHO Accounting Policies in section XII.2. The policy relating to the accurate and appropriate maintenance of asset records for the purposes of management of assets in accordance with best practice relating to warranties, replacement, insurances and facility management requirements is also covered. This section should be read in conjunction with the appropriate Asset Management Standard Operating Procedures referenced in this section.
