liabilities oftheInstitute's Capital AssetsFundinclude thecostofaleasehold agreement. Noamortization oftheleasehold isprovided for.Maintenance and repairs oftheijNITARbuilding arecharged against theappropriate bUdgetary accounts. (1)Theexpenditures donotinclude possible coststocovercontingencies underappendix DtotheUnitedNationsstaffrules,forpersonnel financed under resources obtained fromvoluntary contributio.~s totheUNITARGeneral Fundandthe Special Purpose GrantsFund.Theterm"expenditure" designates totalobligations incurred whether liquidated orunliquidated. (m)Miscellaneous income: (i)Thenetincomerealized fromrevenue-producing activities isreported as miscellaneous income, -26-presented translated Itchange ncial ollerunder tionand thanpledges ciesother ratesof basisofa nata das ntsandcall lerly ~hargedas leeducation ~arcompleted dcharges. receivable :esthe :htimethe Idleasehold :ionsare and aleasehold mceand letary lngencies Icedunder ~undandthe lbligations reported as(ii)Refunds ofexpenditures charged tothepriorfinancial periods are credited tomiscellaneous income, (iii)Moneysaccepted inrespectofwhichnopurpose isspecified havebeen treated asmiscellaneous income, (iv)Ontheclosing oftheaccounts attheendofeachfinancial period,if thebalance oftheexchange accounts reflects anetlossonexchange, it \sdebited tothebudgetary account. Ifthereisanetgain,thisis credited tomiscellaneous income, (v)Theproceeds fromthesaleofsurplUS property arecredited to miscellaneous incomeoftherespective funds. (n)Special accounts forprogramme supportcosts: (i)Reimbursement forprogramme support costsisprovided forinrespect of extrabudgetary technical co-operation, administrative andsubstantive activities. Thereimbursement iscalculated asapercentage ofthe programme resources expended, (ii)Unliquidated obligations inrespect ofspecial accounts forprogramme support costsareaccounted foronthesamebasisasfortheprogramme budget, (iU)AsUNITARisspecifically excluded fromtheprovisions ofST/SGB/188, programme support incomeandexpenditure havebeenincorporated inthe Statement ofIncomeandExpenditure oftheUNITARGeneral Fund. (0)Thetrustfundstatements reflect the·cleansurplus· theoryby processing adjustments through thecurrent incomeandexpenditure accounts. Material adjustments forpriorperiods are,however, showninthefinancial statements belowtheresults ofthecurrent periodsoasnottodistort them. (p)Incometaxrefundpolicy. UNITARsalaries arecharged tothebudgetona netbasisduringtheyearinwhichtheservices havebeenrendered. Incometax refunds arecharged totheyearinwhichtheyaremadetothestaffmember. (q)Theobligations incurred fortheSpecial Purpose GrantsFundare accounted foronaproject basis,therefore, commitments arerecorded forthelife ofeachproject. 85-21126 l757g(E) -27-
**Analysis**
The text appears to be related to the financial management and reporting of an international organization, specifically the United Nations Institute for Training and Research (UNITAR). The mention of budgetary accounts, expenditures, income, and special accounts for programme support costs suggests that the text is focused on the economic and financial aspects of the organization's activities. The text also mentions specific areas of work, such as extrabudgetary technical co-operation and administrative activities, which may be related to education, employment, and humanitarian aid. However, the lack of specific details about the organization's activities and the focus on financial reporting suggest that the text is more broadly related to international development and cooperation.

**Category**
Education, International Development