The difference arises from the cash balance brought forward from 1992 of 40,744.08 and accounts receivable of 17,267.35.

An amount of 1,219,380 provided for in 2003 as a doubtful accounts receivable bank balance was recovered during 2004.

An amount of 1,219,380 provided for in 2003 as a doubtful accounts receivable bank balance, was recovered during 2004.

Contributions receivable

Loans receivable

The provision represents contributions receivable from Member States for prior bienniums and from new Member States at the balance sheet date.

The Board, however, noted from the current accounts statement (CAS) summary of UNDP that the balance receivable from UNHCR was 608,540.

(b) Accounts receivable.

(b) Existing receivable means a receivable that arises upon or before conclusion of the contract of assignment and future receivable means a receivable that arises after conclusion of the contract of assignment

(i) Accounts receivable other

(e) Accounts receivable other

Note 9. Accounts receivable

Note 2. Accounts receivable

Included in the accounts receivable balance as of 31 December 1993 is the amount of 312,273.18 which had been paid to 167 deceased beneficiaries.

Aging analysis of contributions receivable

Accounts receivable and accounts payable

Note 9 Voluntary contributions receivable

Note Accounts receivable and payable

Accounts receivable advances and deposits

(vi) Interfund balances receivable 397,243

Write off of amounts receivable

(n) Provision for doubtful accounts receivable

Note 6 Provision for accounts receivable

Inventory and receivable revolving loan financing

Voluntary contributions receivable and unrecorded liabilities

Account receivable from a staff member

Miscellaneous accounts receivable 593 127 365

Accounts receivable are presented in statement II, net of a provision of 2,581,147 for doubtful accounts receivable comprising

Accounts receivable are presented in Statement II net of a provision of 2,581,147 for doubtful accounts receivable comprising

Write offs of cash receivable and property

Contributions receivable for current and prior years

Accounts receivable after provision for uncollectible amounts

Cash and accounts receivable amounted to 17,922.

Accounts receivable included, in United States dollars

Total accounts receivable 61.8 6.3 68.1 61.5

Account receivable from a staff member 107

The ageing of contributions receivable is as follows

(ii) Contributions receivable for future years totalled 3,540,306

Note 3. Explanatory notes on assessed contributions receivable

This includes a receivable of 3,414,060 due from IAEA.

The cash losses represent uncollectible accounts receivable written off.

Schedule 4. Summary of foreign tax accounts receivable . 84

(i) Another assignee of the same receivable from the same assignor, including a person who, by operation of law, claims a right in the assigned receivable as a result of its right in other property of the assignor, even if that receivable is not an international receivable and the assignment to that assignee is not an international assignment

(a) The assignor has the right to assign the receivable

The monthly review of accounts receivable is currently being undertaken.