text: Revised estimate for1984-1985.............................. 18925000 Initial estimate for1984-1985.............................. 20502100 Actual incomein1982-1983.................................. 11981300 IS3.1Theestimate for1986-1987 of$7,003,700 forincomesection 3isthebalance between estimated grossincomefromrevenue-producing activities ($60,932,400) and therelated estimated expenses ($53,928,700). Theestimate ofnetrevenue for 1986-1987 is$11,921,300 lowerthantheapproved revised estimate for1984-1985 of $18,925,000 (grossrevenue of$70,669,200 lessexpenses of$51,744,200) (tableIS3.2). IS3.2Inparagraph IS3.1,oftheproposed programme budget, theSecretary-General statesthatalthough revenue-producing activities included underthissection are ofacommercial nature, theyare"•••notnecessarily profit-making, norarethey established forthatreason". IS3.3 Ascanbeseenfromtable153.3,therevalued 1984-1985 resource base(at revised 1985rates), includes anamountof$376,000 fordelayed impactof1984-1985 growthunderestablished posts. Thisrelates toapproval bytheGeneral Assembly atitsthirty-ninth session, ontherecommendation oftheAdvisory Committee, of sevenadditional postsfortheGarageoperation atHeadquarters. 39/TheAdvisory Committee submits further recommendations regarding thesepostsin- paragraphs IS3.24below. IS3.4Duringitsconsideration ofthissection theAdvisory Committee notedthe inclusion, forthefirsttime,ofstaffassessment inanumberoftheexpenditure tables. Inresponse toinquiries, representatives oftheSecretary-General informed theCommittee thatthiswasnotanewexpense. Inthepast,estimates for established postshadbeenshownonagrossbasis,including staffassessment. For 1986-1987, itwasdecided toidentify separately theamounts forstaffassessment. The1986-1987 estimates forestablished postshadcorrespondingly beenadjusted to reflect netsalarycostsJhence.the reductions showninanumberoftables, under therevaluea 1984-1985 resource baseforthisobjectofexpenditure. Inthe opinion oftheAdvisory Committee, consideration ofthissection wouldbe facilitated iftablesareprovided summarizing theoverall estimates ofexpenses by objectofexpenditure, andthetotalnumberofpostsfinanced underthisincome section. IS3.5According totheSecretary-General, the1986-1987 estimate forthissection coversthefollowing activities; 39/SeeGeneral Assembly resolution 39/236,II,andreportoftheAdvisory Committee (A/39/7, para.42). -208-7 8 o I Po hi ta pr ap ....c'~.iLf.:I I. 700Revenue-producing activitiesGross revenue Expenses Netrevenue 500(Thousands ofUnitedStatesdollars) Saleofpostage stamps1 I (Headquarters, Geneva j ~'! andVienna)25332.0 16664.3 8667.7 rn11 Souvenir shop(Headqu.Brters) 2655.8 1941.9 713.9 :,'1 t': /": GiftCentre (Headquarters)2028.3 1674.7 353.6\11riCatering services (Headquarters) 17067.4 17067.4t1 1-;Royalties: commemorative medals 450.0 450.0 f Garageoperation (Headquarters, ~GenevaandVienna) 1224.7 1 507.3 (282.6) 48758.2 38855.6 9902.6 ;{ .:/",000 100 300 ,balance 00)and for ·1985of ·General .onare :ethey ;e(at L984-1985 ;sembly ~e,of \dvisory1. 2. 3. 4. 5. 6. 7.~:expenses for supervisory and administrative staff!/ Subtotal Saleofpublications48758.2 9536.81298.0 40153.6 8402.9(1298.0) 8604.6 1133.9 ~Relates todirectcostsoftheCommercial Management Service oftheOfficeofGeneral Services. IS3.6ForthesaleofunitedNations postage stamps, theleading revenue-producingactivity, theSecretary-General estimates grossrevenue for1986-1987 intheamountof$25,332,000. Thisis$9,619,700 lessthantheapproved estimate of$34,951,700for1984-1985 (tableIS3.2). Reasons fortheexpected decline inrevenue areprovided inparagraph IS3.l0oftheproposed programme budget.3dthe lditure 1 natesfor ent.For 3ssment.
analysis: This text appears to be related to the financial management and budgeting of the United Nations, specifically the income section 3, which includes revenue-producing activities such as the sale of postage stamps, souvenir shop, and catering services. The text also mentions the Garage operation and the Commercial Management Service of the Office of General Services. Given the focus on financial management and the specific activities mentioned, it is likely that the text falls under a category related to administration or management.