Regulations last checked for updates: Jun 18, 2024

Title 39 - Postal Service last revised: Apr 01, 2024
§ 3060.30 - Statement of allocated assets and liabilities for competitive products.

(a) The Postal Service shall file a Statement of Allocated Assets and Liabilities for Competitive Products in the form and content of Table 4, below.

Table 4—Statement of Allocated Assets and Liabilities for Competitive Products—PRC Form CP-04

[$ in millions]

USPS annual report FY20XX
competitive
products
FY 20XX-1 competitive products Distributed on basis of:
Total net assets
Cash and Cash Equivalents$x,xxx$x,xxx$x,xxx
Net Accounts Receivablex,xxxx,xxxx,xxx
Supplies, Advances and Prepaymentsx,xxxx,xxxx,xxx
Appropriations Receivable—Revenue Forgonex,xxxx,xxxx,xxx
Total Current Assetsx,xxxx,xxxx,xxx
Property and Equipment:
Buildingsx,xxxx,xxxx,xxx
Leasehold Improvementsx,xxxx,xxxx,xxx
Equipmentx,xxxx,xxxx,xxx
Landx,xxxx,xxxx,xxx
Accumulated Depreciationx,xxxx,xxxx,xxx
Construction in Progressx,xxxx,xxxx,xxx
Total Property and Equipment, Netx,xxxx,xxxx,xxx
Total Assets$x,xxx$x,xxx$x,xxx
Total Assets Determined from 39 U.S.C. 2011(e)(5)$x,xxx$x,xxx$x,xxx
Total net liabilities
Liabilities
Current Liabilities:
Compensation and Benefitsx,xxxx,xxxx,xxx
Payables and Accrued Expensesx,xxxx,xxxx,xxx
Customer Deposit Accountsx,xxxx,xxxx,xxx
Deferred Revenue-Prepaid Postagex,xxxx,xxxx,xxx
Outstanding Postal Money Ordersx,xxxx,xxxx,xxx
Prepaid Box Rent and Other Deferred Revenuex,xxxx,xxxx,xxx
Debtx,xxxx,xxxx,xxx
Non-Current Liabilities:x,xxxx,xxxx,xxx
Workers' Compensationx,xxxx,xxxx,xxx
Employees Accumulated Leavex,xxxx,xxxx,xxx
Deferred Appropriation and Other Revenue
Long-Term Portion of Capital Lease Obligationsx,xxxx,xxxx,xxx
Deferred Gains on Sales of Propertyx,xxxx,xxxx,xxx
Contingent Liabilities and Otherx,xxxx,xxxx,xxx
Total Liabilitiesx,xxxx,xxxx,xxx

(b) The Statement of Allocated Assets and Liabilities for Competitive Products shall detail the analysis and selection of methods of allocation of total assets and liabilities to the competitive products.

source: 73 FR 79261, Dec. 24, 2008, unless otherwise noted.
cite as: 39 CFR 3060.30