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Title 39: Postal Service
PART 3060—ACCOUNTING PRACTICES AND TAX RULES FOR THE THEORETICAL COMPETITIVE PRODUCTS ENTERPRISE
§3060.21 Income report.
The Postal Service shall file an Income Report in the form and content of Table 1, below.
Table 1—Competitive Products Income Statement—PRC Form CP-01
[$ in 000s]
| ||FY 20xx||FY 20xx-1||Percent change from|
|Percent change from|
|(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|
|(4) Volume-Variable Costs||x,xxx||x,xxx||xxx||xx.x|
|(5) Product Specific Costs||x,xxx||x,xxx||xxx||xx.x|
|(6) Total Competitive Products Attributable Costs||x,xxx||x,xxx||xxx||xx.x|
|(7) Net Income Before Institutional Cost Contribution||x,xxx||x,xxx||xxx|
|(8) Required Institutional Cost Contribution||x,xxx||x,xxx||$xxx||x.x.x|
|(9) Net Income (Loss) Before Tax||x,xxx||x,xxx||$xxx||xx.x|
|(10) Assumed Federal Income Tax||x,xxx||x,xxx||$xxx||xx.x|
|(11) Net Income (Loss) After Tax||x,xxx||x,xxx||$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): Sum total of Competitive Products costs (sum of lines 4 and 5).|
|Line (7): Difference between Competitive Products total revenues and attributable costs (line 3 less line 6).|
|Line (8): Minimum amount of Institutional Cost contribution required under 39 CFR 3015.7 of this chapter.|
|Line (9): Line 7 less line 8.|
|Line (10): Total assumed Federal income tax as calculated under 39 CFR 3060.40.|
|Line (11): Line 9 less line 10.|
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