2023 Contingent-owned Equipment (COE) Manual

The General Assembly, in its resolution 50/222 of 11 April 1996, authorized the implementation of new procedures for determining reimbursement to Member States for contingent-owned equipment. The present Manual on Policies and Procedures concerning the Reimbursement and Control of Contingent-Owned Equipment of Troop/Police Contributors Participating in Field Missions (the COE Manual) details the procedures authorized by the General Assembly. The COE Manual replaces the previous methodology whereby troop/police contributors were reimbursed based on in and out surveys and the depreciation of equipment.