{"data":{"id":"us/39-cfr-3060.30","jurisdiction":"us","citation":"39 CFR 3060.30","heading":"Statement of allocated assets and liabilities for competitive products.","body":"(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.\nTable 4—Statement of Allocated Assets and Liabilities for Competitive Products—PRC Form CP-04\n[$ in millions]\nUSPS annual report FY20XX competitive products FY 20XX-1 competitive products Distributed on basis of:\nTotal net assets\nCash and Cash Equivalents $x,xxx $x,xxx $x,xxx\nNet Accounts Receivable x,xxx x,xxx x,xxx\nSupplies, Advances and Prepayments x,xxx x,xxx x,xxx\nAppropriations Receivable—Revenue Forgone x,xxx x,xxx x,xxx\nTotal Current Assets x,xxx x,xxx x,xxx\nProperty and Equipment:\nBuildings x,xxx x,xxx x,xxx\nLeasehold Improvements x,xxx x,xxx x,xxx\nEquipment x,xxx x,xxx x,xxx\nLand x,xxx x,xxx x,xxx\nAccumulated Depreciation x,xxx x,xxx x,xxx\nConstruction in Progress x,xxx x,xxx x,xxx\nTotal Property and Equipment, Net x,xxx x,xxx x,xxx\nTotal Assets $x,xxx $x,xxx $x,xxx\nTotal Assets Determined from 39 U.S.C. 2011(e)(5) $x,xxx $x,xxx $x,xxx\nTotal net liabilities\nLiabilities\nCurrent Liabilities:\nCompensation and Benefits x,xxx x,xxx x,xxx\nPayables and Accrued Expenses x,xxx x,xxx x,xxx\nCustomer Deposit Accounts x,xxx x,xxx x,xxx\nDeferred Revenue-Prepaid Postage x,xxx x,xxx x,xxx\nOutstanding Postal Money Orders x,xxx x,xxx x,xxx\nPrepaid Box Rent and Other Deferred Revenue x,xxx x,xxx x,xxx\nDebt x,xxx x,xxx x,xxx\nNon-Current Liabilities: x,xxx x,xxx x,xxx\nWorkers' Compensation x,xxx x,xxx x,xxx\nEmployees Accumulated Leave x,xxx x,xxx x,xxx\nDeferred Appropriation and Other Revenue\nLong-Term Portion of Capital Lease Obligations x,xxx x,xxx x,xxx\nDeferred Gains on Sales of Property x,xxx x,xxx x,xxx\nContingent Liabilities and Other x,xxx x,xxx x,xxx\nTotal Liabilities x,xxx x,xxx x,xxx\n(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.","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":"a7c52fd78af1e4bc33109269aa517f9c4cfa201a782e7c0ef89f02be50495db8","source_id":"us-cfr","stale":true,"prev":"us/39-cfr-3060.24","next":"us/39-cfr-3060.31"},"notice":"GroundRules: Original legal text. Not legal advice."}