39 CFR § 3060.12 - Asset allocation.
---
identifier: "/us/cfr/t39/s3060.12"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "39 CFR § 3060.12 - Asset allocation."
title_number: 39
title_name: "Postal Service"
section_number: "3060.12"
section_name: "Asset allocation."
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"
---
# 3060.12 Asset allocation.
Within 6 months of January 23, 2009, and for each fiscal year thereafter, the Postal Service will develop the net assets of the theoretical competitive products enterprise as follows:
(a) Identify all asset accounts within the Postal Service's Chart of Accounts used solely for the provision of competitive products.
(b) Identify all asset accounts within the Postal Service's Chart of Accounts used solely for the provision of market dominant products.
(c) The portion of asset accounts in the Postal Service's Chart of Accounts that are not identified in either paragraph (a) or paragraph (b) of this section shall be assigned to the Postal Service theoretical competitive products enterprise using a method of allocation based on appropriate revenue or cost drivers approved by the Commission.
(d) Within 6 months of January 23, 2009, the Postal Service shall submit to the Commission for approval a proposed methodology detailing how each asset account identified in the Chart of Accounts shall be allocated to the theoretical competitive products enterprise and provide an explanation in support of each allocation.
(e) If the Postal Service desires to change the methodologies outlined above, it shall utilize the procedures provided in § 3050.11 of this chapter.