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Collage showing the new U S P T O building after construction as well as images of fiscal 2004 U S P T O activities. Image is part of the header for the U S P T O Performance and Accountability Report for Fiscal Year 2004
United States Patent and Trademark Office
Performance and Accountability Report Fiscal Year 2004
Financial Section

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

 

5.1  Basic Financial Statements and Related Notes

5.1.1  Consolidated Balance Sheets

5.1.2  Consolidating Statements of Net Cost

5.1.3  Consolidated Statements of Changes in Net Position

5.1.4  Combined Statements of Budgetary Resources

5.1.5  Consolidated Statements of Financing

5.1.6  Consolidated Statements of Cash Flows (Indirect Method)

5.1.7  Note 1. Summary of Significant Accounting Policies

5.1.8  Note 2. Fund Balance with Treasury

5.1.9  Note 3. Non-Entity Assets

5.1.10  Note 4 Property and Equipment

5.1.11  Note 5. Liabilities

5.1.12  Note 6. Deferred Revenue

5.1.13  Note 7. Actuarial Liability

5.1.14  Note 8. Leases

5.1.15  Note 9. Imputed Financing

5.1.16  Note 10. Program Costs

5.1.17  Note 11. Program Costs by Category and Responsibility Segment

5.1.18  Note 12. Future Funding Requirements

5.1.19  Note 13. Commitments and Contingencies

5.2  Required Supplemental Information

5.3  Independent Auditors' Reports

5.3.1  Report of Independent Auditors - Cover Letter

5.3.2  Report of Independent Auditors

5.4  Management and Performance Challenges Identified by the Inspector General
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