112.06 173426.97 173539.03 53474.75 120064.28 447985.46 4479115.46 287799.63 317.31 159868.52 3300.00 3300.00 3024.14 275.86 48947.47 114 55~.72 163503.19 135840.92 27662.27 2409.40 9J.9.04 33211.44 3328.44 8411.44 1268.44 2116.118 2116.88 1734242.60 1166311.00 12113091.00 3133971.60 1898476.81 1235494.79 26444.37 256683.85 283128.22 204949.65 13133.69 65044.88 126910.00 126910.00 74314.24 52595.76 336100.00 1102OIB.53 1438183.53 1419049.47 19134.06 2596241.36 1894446.51 1285278.411 5775966.35 4082374.93 13451.00 1680140.42 1454162.31 1309675.51 83991.73 2847829.55 1600308.23 765286.22 482235.10 15299121.38 27381774.44 2137669.02 44818564.84 20486433.53 888534.31 23443597.00 O~ G'l ttl~~:>:::t:t"' ::t: tIltll!2:::t: t:lc: HIIII... ...l:III III III III 0 III III CIlIII III!2: HlO CIl IllCY....S...tDl: :l :l ~...::0...I-l ....::rro (/)IIIIII'0III0 (/) rtIII III CIl () o...rt.........III...(/) CIl ....-t:l...'0CIlt'.1 CIl:l.... I-'rtI-'CIl.. (/) III III CIl CIll:(/)"'.l CIl::? 1:"'tIlIII III.. IQ..t:..r;rSCHEDULE 10 CAPITAL ASSETS ASAT31DECEMBER 1984 (UnitedStatesdollars)I UNICEFofficebuildingsAcquisition costsAmortization (cumulatlve) Balance OaresSalaam, United Republlc ofTanzania Harare, 21mbabwe NewDelhi,India Sana'a, Yemen Santiago, Chile Subtotal HousestorUNICEFstaff Lagos,Nlgeria Harare, Zimbabwe (5units) Kampala, Uganda Jakarta, Indonesia (2units) JUba,Sudan Brasilia, Brazil Subtotal Greeting CardOperation181038.70 126727.09 54311.61 394847.05 35895.19 358951.86 1812647.63 366900.00 1445947.63 268276.56 130589.89 137686.67 32142.85 32142.85 2689152.79 692255.02 1996897.77 65205.61 612.31 64593.30 212106.46 82466.47 129639.99 250000.00 8600.19 241399.81 226407.23 93478.67 132928.56 21617.96 21617.96 146476.57 58165.61 88310.96 921813.83 264941.21 656872.62 Machlnery Officeequipment TOtal427651:1.10 88397.00 516055.60 4127022.22 -51-101823.40 8418.72 110242.J.2 1067438.35325835.20 79978.28 405813.48 3059583.87VI.SUMMARY OFSIGNIFICANT ACCOUNTING POLICIES (UNICEF) Accounts 1.Theaccounts aremaintained inaccordance withtheFinancial Regulations oftheUnitedNations, withsuchmodifications asrequired bythenatureoftheworkofUNICEF. 2.Thefinancial periodisthecalendar year.Consistent year-end cut-offprocedures areineffect. 3.Exceptasmayotherwise berequired bythetermsofspecial accounts, income,expenditures, assets andliabilities arerecorded ontheaccrual basisofaccounting, whereby receivables andpayables areestablished atyear-end forclosure purposes. 4.Theaccounting unitistheUnitedstatesdollar. Theequivalent inUnitedstatesdollars ofothercurrencies isestablished onthebasisoftheUnitedNations operational ratesofexchange. Differences between thevaluation ofthecurrencies whenentered intotheaccounts andwhenactualtransactions aremadeareaccounted forasgainsorlosses onexchange transactions. 5.Periodically, assets andliabilities incurrencies otherthanUnitedStatesdollars arevaluedforaccounting purposes attheprevailing unitedNationsoperational ratesofexchange. Anyvariance invaluation duetofluctuation ofthoseratesisaccounted forasincomeorlossandshownseparately inthestatement ofincome andexpenditure. 6.Thefinancial report andaccounts reflect UNICEF income, expenditure, assetsandliabilities, including thoseoftheGreeting CardOperation. Theprinciples ofconsolidation reflect theaccounting policies outlined inthissummary.
**Analysis**
The text appears to be a financial report of UNICEF, a United Nations agency that provides humanitarian aid and relief. The report includes information on capital assets, machinery, office equipment, and the Greeting Card Operation, which suggests that it is related to the organization's operations and activities. The text also mentions the financial period being the calendar year, and the accounting policies being maintained in accordance with the Financial Regulations of the United Nations.

**Category**
Humanitarian aid and relief, International trade