39 CFR § 3060.21 - Income report.

---
identifier: "/us/cfr/t39/s3060.21"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "39 CFR § 3060.21 - Income report."
title_number: 39
title_name: "Postal Service"
section_number: "3060.21"
section_name: "Income report."
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"
---


# 3060.21 Income report.

The Postal Service shall file an Income Report in the form and content of table 1 to § 3060.21.

Table 1 to § 3060.21—Competitive Products Income Statement—PRC Form CP-01

[$ in 000s]

|  | FY 20xx | FY 20xx-1 | ChangefromSPLY | Percentchangefrom SPLY |
| --- | --- | --- | --- | --- |
| Revenue: | $x,xxx | $x,xxx | $xxx | xx.x |
| (1) Mail and Services Revenues | xxx | xxx | xx | xx.x |
| (2) Investment Income | x,xx | x,xxx | xxx | xx.x |
| (3) Total Competitive Products Revenue |  |  |  |  |
| Expenses: | x,xxx |  |  |  |
| (4) Volume-Variable Costs | x,xxx | x,xxx | xxx | xx.x |
| (5) Product Specific Costs | x,xxx | x,xxx | xxx | xx.x |
| (6) Incremental Inframarginal Costs | x,xxx | x,xxx | xxx | xx.x |
| (7) Total Competitive Products Attributable Costs | x,xxx | x,xxx | xxx | xx.x |
| (8) Net Contribution Competitive Products Market Tests | x,xxx | x,xxx | xxx | xx.x |
| (9) Net Income Before Institutional Cost Contribution | x,xxx | x,xxx | xxx |  |
| (10) Required Institutional Cost Contribution | x,xxx | x,xxx | xxx | x.x.x |
| (11) Net Income (Loss) Before Tax | x,xxx | x,xxx | xxx | xx.x |
| (12) Assumed Federal Income Tax | x,xxx | x,xxx | xxx | xx.x |
| (13) Net Income (Loss) After Tax | x,xxx | x,xxx | xxx | xx.x |
| Line (1): Total revenues from Competitive Products volumes and Ancillary Services. |  |  |  |  |
| Line (2): Income provided from investment of surplus Competitive Products revenues. |  |  |  |  |
| Line (3): Sum total of revenues from Competitive Products volumes, services, and investments. |  |  |  |  |
| Line (4): Total Competitive Products volume-variable costs as shown in the Cost and Revenue Analysis (CRA) report. |  |  |  |  |
| Line (5): Total Competitive Products product-specific costs as shown in the CRA report. |  |  |  |  |
| Line (6): Inframarginal costs calculated as part of total Competitive Products incremental costs as shown in ACR Library Reference “Competitive Product Incremental and Group Specific Costs” (Currently NP10). |  |  |  |  |
| Line (7): Sum total of Competitive Products costs (sum of lines 4, 5, and 6). |  |  |  |  |
| Line (8): Net Contribution Competitive Products Market Tests as shown in the Annual Compliance Report. |  |  |  |  |
| Line (9): Difference between Competitive Products total revenues and attributable costs and Market Tests Contributions (line 3 less line 7 plus line 8). |  |  |  |  |
| Line (10): Minimum amount of Institutional cost contribution required under 39 CFR 3035.7 of this chapter. |  |  |  |  |
| Line (11): Line 9 less line 10. |  |  |  |  |
| Line (12): Total assumed Federal income tax as calculated under 39 CFR 3060.40. |  |  |  |  |
| Line (13): Line 11 less line 12. |  |  |  |  |

[85 FR 9660, Feb. 19, 2020]