These capital items are included under part XI, Capital expenditures, of the programme budget for the biennium 2002-2003.

The capital items are included under part XI, Capital expenditures, of the proposed programme budget for 2002-2003 (para.

Such capital items are included under section 33, Construction, alteration, improvement and major maintenance, of the proposed programme budget for the biennium 2004-2005.

It was also extending tax reductions to persons returning with items directly related to their business activities, including tools of trade and capital items such as equipment and appliances required for a start-up or business expansion.

Such assistance typically eliminates the need to identify funding for capital items at the programme level, before the purchasing and shipping process can begin, and can generate capacity more rapidly than may otherwise be the case.

According to the CDB, in the public sector, containment of expenditures, particularly on capital items, offset revenue shortfalls and led to an improvement in the Government's overall fiscal position.7

Country offices also continue to capitalize non-expendable items procured in 2004 in the assets module.

During the year, foreign reserves have fallen, mainly on account of higher payments for oil imports and large capital investment items.

The Section will also: raise requisitions for air and sea charters and negotiate letters of assist; conduct technical evaluations of bids received by the Procurement Division in response to invitations to bid; provide liaison services between the United Nations and deploying contingents at posts of embarkation; review and verify invoices and claims for reimbursement for short-term transportation services, and track the progress of all shipments of newly procured capital items between their ports of exit and intended consignees.

The rule applies even where the exempted income (or items of capital) and the taxable income (or items of capital) accrue to those persons (e.g., husband and wife) whose incomes (or items of capital) are taxed jointly according to the domestic laws.