CONSOLIDATED STATEMENTS OF CASH FLOWS (INDIRECT)



	United States Patent and Trademark Office

Performance and Accountability Report Fiscal Year 2001
Principal Financial Statements

U.S. PATENT AND TRADEMARK OFFICE
CONSOLIDATED STATEMENTS OF CASH FLOWS (INDIRECT)
For the years ended September 30, 2001 and 2000

U.S. Patent and Trademark Office Consolidated Statements of Cash Flows (indirect) for the fiscal years ended September 30, 2001 and 2000
CASH FLOWS FROM OPERATING ACTIVITIES
(Dollars in Thousands)		2001	2000

	Net Increase in Cumulative Results of Operations	$ 49,042	$ 68,055

Adjustments Affecting Cash Flow:
	Decrease/(Increase) in Accounts Receivable	11	(632)
	Increase in Advances and Prepayments	(1,789)	(1,448)
	Increase/(Decrease) in Accounts Payable	8,888	(1,132)
	Increase in Accrued Payroll and Benefits	6,682	5,854
	Increase in Accrued Leave and Postemployment Compensation	5,146	3,451
	Increase in Customer Deposit Accounts	2,312	4,940
	Increase in Deferred Revenue	36,208	59,423
	Increase in Actuarial Liability	945	882
	(Decrease)/Increase in Capital Lease Liability	(2,761)	5,793
	Increase in Contingent Liabilities	3,590	—
	Depreciation, Amortization, or Loss on Asset Dispositions	65,320	63,646

	Total Adjustments	124,552	140,777

	Net Cash Provided by Operating Activities	173,594	208,832

CASH FLOWS FROM INVESTING ACTIVITIES
	Purchases of Property and Equipment	(69,067)	(59,317)

	Net Cash Used in Investing Activities	(69,067)	(59,317)

CASH FLOWS FROM FINANCING ACTIVITIES
	Rescissions	—	(2,980)

	Net Cash Used in Financing Activities	—	(2,980)

Net Cash Provided by Operating, Investing, and Financing Activities		$ 104,527	$ 146,535

Fund Balance with Treasury and Cash, Beginning		$ 830,349	$ 683,814
Net Cash Provided by Operating, Investing, and Financing Activities		104,527	146,535

Fund Balance with Treasury and Cash, Ending		$ 934,876	$ 830,349

Fund Balance with Treasury		$ 923,361	$ 810,381
Cash		11,515	19,968

Fund Balance with Treasury and Cash, Ending		$ 934,876	$ 830,349

The accompanying notes are an integral part of these financial statements.