Glossary of Terms beginning with D

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Defined benefit plans

Defined benefit plans are postemployment benefit plans other than defined contribution plans.

Defined contribution plans

Post employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund), and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods.

Depreciable amount

Depreciable amount is the cost of an asset, or other amount substituted for cost, less its residual value.


Depreciation is the systematic allocation of the depreciable amount of a tangible asset over its estimated useful life.


Depreciation-amortization is the systematic allocation of the depreciable amount of an asset over its useful life.


Derecogntion is the removal of a previously recognized financial asset or financial liability from an entity's statement of financial position.


A financial instrument or other contract within the scope of [IPSAS 29] (see paragraphs 2–6) with all three of the following characteristics: (a) Its value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable, provided in the case of a non-financial variable that the variable is not specific to a party to the contract (sometimes called the “underlying”); (b) It requires no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors; and (c) It is settled at a future date.


Development Environment


The application of research findings or other knowledge to a plan or design for the production of new or substantially improved materials, devices, products, processes, systems or services before the start of commercial production or use.


Department of Field Support works with UN and non-UN partners to plan, mobilize and sustain operations globally. The Department's services range from budget, finance, human resources and technology to supply chain, facility and asset management. The Department has four Divisions: Field Personnel Division, Field Budget and Finance Division, Logistics Support Division, and Information and Communications Technology Division. It heads the Global Service Center in Brindisi and Valencia, as well as the Regional Service Center in Entebbe.


Dynamic Item Processor

Discontinued operation

Discontinued operation is the results from the sale or abandonment of an operation that represents a separate, major line of business of an entity and of which the assets, net surplus or deficit and activities can be distinguished physically, operationally and for financial reporting purposes.

Distribution to owners

Distribution to owners is the future economic benefits or service potential distributed by the entity to all or some of its owners, either as a return on investment or as a return of investment.


Document Management System


Demand Planning is a multi step supply chain management (SCM) processused to create reliable demand forecasts. 


Disaster Recovery


Daily Substance Allowance