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United States Patent and Trademark Office Performance and Accountability Report Fiscal Year 2003 Financial Section |
NOTE 8. Imputed FinancingThe 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:
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