§ 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.

(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.

Table 4—Statement of Allocated Assets and Liabilities for Competitive Products—PRC Form CP-04[$ in millions] USPS annual reportFY20XXcompetitiveproductsFY 20XX-1 competitive productsDistributed on basis of: Total net assets Cash and Cash Equivalents$x,xxx$x,xxx$x,xxx Net Accounts Receivablex,xxxx,xxxx,xxx Supplies, Advances and Prepaymentsx,xxxx,xxxx,xxx Appropriations Receivable—Revenue Forgonex,xxxx,xxxx,xxx Total Current Assetsx,xxxx,xxxx,xxx Property and Equipment: Buildingsx,xxxx,xxxx,xxx Leasehold Improvementsx,xxxx,xxxx,xxx Equipmentx,xxxx,xxxx,xxx Landx,xxxx,xxxx,xxx Accumulated Depreciationx,xxxx,xxxx,xxx Construction in Progressx,xxxx,xxxx,xxx Total Property and Equipment, Netx,xxxx,xxxx,xxx Total Assets$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 Benefitsx,xxxx,xxxx,xxx Payables and Accrued Expensesx,xxxx,xxxx,xxx Customer Deposit Accountsx,xxxx,xxxx,xxx Deferred Revenue-Prepaid Postagex,xxxx,xxxx,xxx Outstanding Postal Money Ordersx,xxxx,xxxx,xxx Prepaid Box Rent and Other Deferred Revenuex,xxxx,xxxx,xxx Debtx,xxxx,xxxx,xxx Non-Current Liabilities:x,xxxx,xxxx,xxx Workers' Compensationx,xxxx,xxxx,xxx Employees Accumulated Leavex,xxxx,xxxx,xxx Deferred Appropriation and Other Revenue Long-Term Portion of Capital Lease Obligationsx,xxxx,xxxx,xxx Deferred Gains on Sales of Propertyx,xxxx,xxxx,xxx Contingent Liabilities and Otherx,xxxx,xxxx,xxx Total Liabilitiesx,xxxx,xxxx,xxx