39 CFR § 3060.30
Statement of allocated assets and liabilities for competitive products
November 6, 2020
(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]
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.