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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
Management Discussion and Analysis

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

Financial Highlights

The USPTO is a self-sufficient federal agency that funds the cost of its operations through product and service fees paid by its customers – applicants for and owners of patents and trademarks, and the general public. Over 75 percent of Patent and Trademark fees are set by statute. The USPTO uses ABC techniques to report costs incurred for operations. This information is used to establish non-statutory fees for products and services at an amount that to recovers full costs. The ABC data is also one of many factors considered when determining statutory fee amounts.

The following presents the USPTO's fiscal year 2004 financial highlights with regard to budgetary resources and requirements, along with results of operations. Details behind these highlights are included in the discussion of the USPTO's financial statements.

4.6.1  Budgetary Resources and Requirements

4.6.2  Results of Operation

4.6.3  Financial Statements

4.6.4  Statement of Budgetary Resources

4.6.5  Statement of Net Cost

4.6.6  Earned Revenue

4.6.7  Program Costs

4.6.8  Balance Sheet and Statement of Changes in Net Position

4.6.9  Limitations

4.6.10  Management Responsibilities

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