{"data":{"id":"us/39-cfr-3060.22","jurisdiction":"us","citation":"39 CFR 3060.22","heading":"Financial status report.","body":"The Postal Service shall file a Financial Status Report in the form and content of Table 2, below.\nTable 2—Annual Summary of Competitive Products Financials—PRC Form CP-02\n[$ in 000s]\nBeginning value Change from prior year Ending value\n(1) Cumulative Net Income (Loss) After Assumed Federal Income Tax\n(2) Total Financial Obligations (List of Financial Obligations)\n(3) Total Financial Investments (List of Financial Investments)\nLine 1: Beginning Value: Sum total of Net Income (Loss) as of October 1 of Reportable Fiscal Year.\nChange from Prior Year: Amount of Net Income (Loss) of Reportable Fiscal Year.\nEnding Value: Sum of Beginning Value and the Change from Prior Year.\nLine 2: Beginning Value: Sum total of Financial Obligations as of October 1 of Reportable Fiscal Year.\nChange from Prior Year: Amount of Net Financial Obligations of Reportable Fiscal Year.\nEnding Value: Sum of Beginning Value and the Change from Prior Year.\nLine 3: Beginning Value: Sum total of Financial Investments as of October 1 of Reportable Fiscal Year.\nChange from Prior Year: Amount of Net Financial Investments of Reportable Fiscal Year.\nEnding Value: Sum of Beginning Value and the Change from Prior Year.","path":["Title 39—Postal Service","CHAPTER III—POSTAL REGULATORY COMMISSION","SUBCHAPTER F—PERIODIC REPORTING, ACCOUNTING PRACTICES, AND TAX RULES","PART 3060—ACCOUNTING PRACTICES AND TAX RULES FOR THE THEORETICAL COMPETITIVE PRODUCTS ENTERPRISE"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-39.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:51Z","sha256":"c57bed9bd14903401495e0e72b738575049d85c3bc2552997172568d681a9f24","source_id":"us-cfr","stale":true,"prev":"us/39-cfr-3060.21","next":"us/39-cfr-3060.23"},"notice":"GroundRules: Original legal text. Not legal advice."}