39 CFR § 3060.30
Statement of allocated assets and liabilities for competitive products
August 7, 2025
§ 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.
Open Table
| 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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