39 CFR § 3060.23 - Identified property and equipment assets report.

---
identifier: "/us/cfr/t39/s3060.23"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "39 CFR § 3060.23 - Identified property and equipment assets report."
title_number: 39
title_name: "Postal Service"
section_number: "3060.23"
section_name: "Identified property and equipment assets 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"
---


# 3060.23 Identified property and equipment assets report.

The Postal Service shall file an Identified Property and Equipment Assets Report in the form and content of Table 3, below.

Table 3—Competitive Products Property and Equipment Assets—PRC Form CP-03

[$ in 000s]

| Finance No. | Financelocation | Assetidentifier | Assetdescription | Cost | Accumulated depreciation | Net book value |
| --- | --- | --- | --- | --- | --- | --- |
|  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |
| Total |  |  |  | $x,xxx | $x,xxx | $x,xxx |