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.

Contingent-owned equipment working group

Resolution	Date	Working Group	WG report	SG report	ACABQ report	Notes
49/233A	23 Dec 1994			A/48/945 and Corr.1	A/49/664 and Add.1	Established project plan for Phase I-V
		Phase II	A/C.5/49/66
50/222	10 May 1996	Phase III	A/C.5/49/70	A/50/807	A/50/887	Established the COE system from 1 July 1996
54/19A	22 Nov 1999	Phase IV	A/C.5/52/39	A/53/465	A/53/944
54/19B	14 Jul 2000	Phase V	A/C.5/54/49	A/54/795	A/54/826
55/274	14 Jun 2001	Post-phase V	A/C.5/55/39 and Corr.1	A/55/815	A/55/887	Established triennial review of reimbursement rates
59/298	22 Jun 2005	2004	A/C.5/58/37 and Corr.1	A/59/292	A/59/736
62/252	20 Jun 2008	2008	A/C.5/62/26	A/62/774 and Corr.1	A/62/851
65/292	30 Jun 2011	2011	A/C.5/65/16	A/65/800	A/65/830
68/282	30 Jun 2014	2014	A/C.5/68/22	A/68/830	A/68/867
71/296	30 Jun 2017	2017	A/C.5/71/20	A/71/802	A/71/872

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)