Contingent-owned equipment

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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 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…”.