39 CFR 3060.30 – Statement of allocated assets and liabilities for competitive products
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(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.
Terms Used In 39 CFR 3060.30
- Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
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.