39 CFR § 3060.11 - Valuation of assets.

---
identifier: "/us/cfr/t39/s3060.11"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "39 CFR § 3060.11 - Valuation of assets."
title_number: 39
title_name: "Postal Service"
section_number: "3060.11"
section_name: "Valuation of assets."
chapter_name: "POSTAL REGULATORY COMMISSION"
subchapter_number: "F"
subchapter_name: "PERIODIC REPORTING, ACCOUNTING PRACTICES, AND TAX RULES"
part_number: "3060"
part_name: "ACCOUNTING PRACTICES AND TAX RULES FOR THE THEORETICAL COMPETITIVE PRODUCTS ENTERPRISE"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "39 U.S.C. 503, 2011, 3633, 3634."
regulatory_source: "73 FR 79261, Dec. 24, 2008, unless otherwise noted."
cfr_part: "3060"
---


# 3060.11 Valuation of assets.

For the purposes of 39 U.S.C. 2011, the total assets of the Postal Service theoretical competitive products enterprise are the greater of:

(a) The percentage of total Postal Service revenues and receipts from competitive products times the total net assets of the Postal Service, or

(b) The net assets related to the provision of competitive products as determined pursuant to § 3060.12.