39 CFR § 3060.14 - Competitive products enterprise statement of allocated assets and liabilities.

---
identifier: "/us/cfr/t39/s3060.14"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "39 CFR § 3060.14 - Competitive products enterprise statement of allocated assets and liabilities."
title_number: 39
title_name: "Postal Service"
section_number: "3060.14"
section_name: "Competitive products enterprise statement of allocated assets and liabilities."
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"
---


# 3060.14 Competitive products enterprise statement of allocated assets and liabilities.

The Postal Service will report the assets and liabilities of the theoretical competitive products enterprise as computed under §§ 3060.12 and 3060.13 in the format as prescribed under § 3060.30 for each fiscal year starting with FY 2010.