Title 39

PART 3060

Part 3060 - Accounting Practices And Tax Rules For The Theoretical Competitive Products Enterprise

PART 3060 - ACCOUNTING PRACTICES AND TAX RULES FOR THE THEORETICAL COMPETITIVE PRODUCTS ENTERPRISE Authority:39 U.S.C. 503, 2011, 3633, 3634. Source:73 FR 79261, Dec. 24, 2008, unless otherwise noted.

39:1.0.2.20.22.0.1.1SECTION 3060.1
   3060.1 Scope.
39:1.0.2.20.22.0.1.2SECTION 3060.10
   3060.10 Costing.
39:1.0.2.20.22.0.1.3SECTION 3060.11
   3060.11 Valuation of assets.
39:1.0.2.20.22.0.1.4SECTION 3060.12
   3060.12 Asset allocation.
39:1.0.2.20.22.0.1.5SECTION 3060.13
   3060.13 Valuation of liabilities.
39:1.0.2.20.22.0.1.6SECTION 3060.14
   3060.14 Competitive products enterprise statement of allocated assets and liabilities.
39:1.0.2.20.22.0.1.7SECTION 3060.20
   3060.20 Reports.
39:1.0.2.20.22.0.1.8SECTION 3060.21
   3060.21 Income report.
39:1.0.2.20.22.0.1.9SECTION 3060.22
   3060.22 Financial status report.
39:1.0.2.20.22.0.1.10SECTION 3060.23
   3060.23 Identified property and equipment assets report.
39:1.0.2.20.22.0.1.11SECTION 3060.24
   3060.24 Competitive products fund report.
39:1.0.2.20.22.0.1.12SECTION 3060.30
   3060.30 Statement of allocated assets and liabilities for competitive products.
39:1.0.2.20.22.0.1.13SECTION 3060.31
   3060.31 Initial filing.
39:1.0.2.20.22.0.1.14SECTION 3060.40
   3060.40 Calculation of the assumed Federal income tax.
39:1.0.2.20.22.0.1.15SECTION 3060.41
   3060.41 Supporting documentation.
39:1.0.2.20.22.0.1.16SECTION 3060.42
   3060.42 Commission review.
39:1.0.2.20.22.0.1.17SECTION 3060.43
   3060.43 Annual transfer from competitive products fund to Postal Service fund.