Contingent-owned equipment

Contingent-owned equipment, or COE, consists of the major equipment and self-sustainment capabilities that are deployed as part of military and police contingents in United Nations peace operations. Troop- and police-contributing countries are reimbursed for COE under rates and conditions established by the General Assembly on the basis of recommendations of the Working Group on Contingent-Owned Equipment, which meets every three years.

The contingent-owned equipment deployed with each contingent, along with the applicable reimbursement rates, is spelled out in a memorandum of understanding negotiated between the troop- or police-contributing country and the United Nations as part of the force generation process.

The applicable COE reimbursement rates, policies and procedures are contained in the COE Manual; the latest version is the 2017 edition.

COE Manual
Officially the “Manual on Policies and Procedures Concerning the Reimbursement and Control of Contingent-Owned Equipment of Troop/Police Contributors Participating in Peacekeeping Missions”.

Early editions of the COE Manual were compiled by the Government of Norway. In its resolution 59/298, the General Assembly endorsed the recommendation of the ACABQ, in paragraph 12 of A/59/708, “…to distribute the updated Contingent-Owned Equipment Manual as an official document of the United Nations…”.


 * 2017 COE Manual: A/72/288
 * 2014 COE Manual: A/C.5/69/18
 * 2011 COE Manual: A/C.5/66/8
 * 2008 COE Manual: A/C.5/63/18
 * 2005 COE Manual: A/C.5/60/26
 * 2002 COE Manual (not issued as official document)
 * 1996 COE Manual (not issued as official document)