39 CFR § 3060.30 - Statement of allocated assets and liabilities for competitive products.

---
identifier: "/us/cfr/t39/s3060.30"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "39 CFR § 3060.30 - Statement of allocated assets and liabilities for competitive products."
title_number: 39
title_name: "Postal Service"
section_number: "3060.30"
section_name: "Statement of allocated assets and liabilities for competitive products."
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"
---


# 3060.30 Statement of allocated assets and liabilities for competitive products.

(a) The Postal Service shall file a Statement of Allocated Assets and Liabilities for Competitive Products in the form and content of Table 4, below.

Table 4—Statement of Allocated Assets and Liabilities for Competitive Products—PRC Form CP-04

[$ in millions]

|  | USPS annual report | FY20XXcompetitiveproducts | FY 20XX-1 competitive products | Distributed on basis of: |
| --- | --- | --- | --- | --- |
| Total net assets |  |  |  |  |
| Cash and Cash Equivalents | $x,xxx | $x,xxx | $x,xxx |  |
| Net Accounts Receivable | x,xxx | x,xxx | x,xxx |  |
| Supplies, Advances and Prepayments | x,xxx | x,xxx | x,xxx |  |
| Appropriations Receivable—Revenue Forgone | x,xxx | x,xxx | x,xxx |  |
| Total Current Assets | x,xxx | x,xxx | x,xxx |  |
| Property and Equipment: |  |  |  |  |
| Buildings | x,xxx | x,xxx | x,xxx |  |
| Leasehold Improvements | x,xxx | x,xxx | x,xxx |  |
| Equipment | x,xxx | x,xxx | x,xxx |  |
| Land | x,xxx | x,xxx | x,xxx |  |
| Accumulated Depreciation | x,xxx | x,xxx | x,xxx |  |
| Construction in Progress | x,xxx | x,xxx | x,xxx |  |
| Total Property and Equipment, Net | x,xxx | x,xxx | x,xxx |  |
| Total Assets | $x,xxx | $x,xxx | $x,xxx |  |
| Total Assets Determined from 39 U.S.C. 2011(e)(5) | $x,xxx | $x,xxx | $x,xxx |  |
| Total net liabilities |  |  |  |  |
| Liabilities |  |  |  |  |
| Current Liabilities: |  |  |  |  |
| Compensation and Benefits | x,xxx | x,xxx | x,xxx |  |
| Payables and Accrued Expenses | x,xxx | x,xxx | x,xxx |  |
| Customer Deposit Accounts | x,xxx | x,xxx | x,xxx |  |
| Deferred Revenue-Prepaid Postage | x,xxx | x,xxx | x,xxx |  |
| Outstanding Postal Money Orders | x,xxx | x,xxx | x,xxx |  |
| Prepaid Box Rent and Other Deferred Revenue | x,xxx | x,xxx | x,xxx |  |
| Debt | x,xxx | x,xxx | x,xxx |  |
| Non-Current Liabilities: | x,xxx | x,xxx | x,xxx |  |
| Workers' Compensation | x,xxx | x,xxx | x,xxx |  |
| Employees Accumulated Leave | x,xxx | x,xxx | x,xxx |  |
| Deferred Appropriation and Other Revenue |  |  |  |  |
| Long-Term Portion of Capital Lease Obligations | x,xxx | x,xxx | x,xxx |  |
| Deferred Gains on Sales of Property | x,xxx | x,xxx | x,xxx |  |
| Contingent Liabilities and Other | x,xxx | x,xxx | x,xxx |  |
| Total Liabilities | x,xxx | x,xxx | x,xxx |  |

(b) The Statement of Allocated Assets and Liabilities for Competitive Products shall detail the analysis and selection of methods of allocation of total assets and liabilities to the competitive products.