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Code of Federal Regulations Title 39. Postal Service § 39.3060.30 Statement of allocated assets and liabilities for competitive products

Current as of January 02, 2025 | Updated by Findlaw Staff

(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 Receivable

x,xxx

x,xxx

x,xxx

Supplies, Advances and Prepayments

x,xxx

x,xxx

x,xxx

Appropriations Receivable—Revenue Forgone

x,xxx

x,xxx

x,xxx

Total Current Assets

x,xxx

x,xxx

x,xxx

Property and Equipment:

Buildings

x,xxx

x,xxx

x,xxx

Leasehold Improvements

x,xxx

x,xxx

x,xxx

Equipment

x,xxx

x,xxx

x,xxx

Land

x,xxx

x,xxx

x,xxx

Accumulated Depreciation

x,xxx

x,xxx

x,xxx

Construction in Progress

x,xxx

x,xxx

x,xxx

Total Property and Equipment, Net

x,xxx

x,xxx

x,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 Benefits

x,xxx

x,xxx

x,xxx

Payables and Accrued Expenses

x,xxx

x,xxx

x,xxx

Customer Deposit Accounts

x,xxx

x,xxx

x,xxx

Deferred Revenue-Prepaid Postage

x,xxx

x,xxx

x,xxx

Outstanding Postal Money Orders

x,xxx

x,xxx

x,xxx

Prepaid Box Rent and Other Deferred Revenue

x,xxx

x,xxx

x,xxx

Debt

x,xxx

x,xxx

x,xxx

Non-Current Liabilities:

x,xxx

x,xxx

x,xxx

Workers' Compensation

x,xxx

x,xxx

x,xxx

Employees Accumulated Leave

x,xxx

x,xxx

x,xxx

Deferred Appropriation and Other Revenue

 

Long-Term Portion of Capital Lease Obligations

x,xxx

x,xxx

x,xxx

Deferred Gains on Sales of Property

x,xxx

x,xxx

x,xxx

Contingent Liabilities and Other

x,xxx

x,xxx

x,xxx

Total Liabilities

x,xxx

x,xxx

x,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.

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Cite this article: FindLaw.com - Code of Federal Regulations Title 39. Postal Service § 39.3060.30 Statement of allocated assets and liabilities for competitive products - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-39-postal-service/cfr-sect-39-3060-30/

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