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United States Patent and Trademark Office
Performance and Accountability Report Fiscal Year 2003
Financial Section

Table of Contents |  Management |  Financial |  Supplemental |  Auditor |  IG |  Other

NOTE 8. Imputed Financing

The USPTO recognizes an imputed financing source and corresponding expense to represent its share of the cost to the Federal Government of providing pension and post-retirement health and life insurance benefits (Pension/ORB) to all eligible USPTO employees. During the year ended September 30, 2002, the USPTO also recognized an imputed financing source and corresponding expense for a payment made on its behalf from the Judgment Fund.

As of September 30, 2003 and 2002, the components of the imputed financing sources and corresponding expenses were as follows:

USPTO Components of Imputed Financing Sources and Corresponding Expenses as of September 30, 2003 and 2002
(Dollars in Thousands)
2003 2002
CSRS $11,017 $ 8,933
FERS   1,972      13
FEHB  23,249  21,569
FEGLI      81      76
single underline
Total Pension/ORB $36,319 $30,591
single underline
Judgement Fund       -     212
single underline
Total Imputed Financing $36,319 $30,803
double underline

 

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