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NOTE 3. Non-Entity Assets

 

Non-entity assets consist of amounts held on deposit for the convenience of the USPTO customers and fees collected on behalf of the World Intellectual Property Organization (WIPO) and the European Patent Office (EPO). Customers have the option of maintaining a deposit account at the USPTO to facilitate the order process. Customers can draw from their deposit account when they place an order and can replenish their deposit account as desired. Funds maintained in customer deposit accounts are not available for the USPTO use until an order has been placed. Once an order has been placed, the funds are reclassified to entity funds. Also, in accordance with the Patent Cooperation Treaty and the Madrid Protocol Implementation Act, the USPTO collects international fees on behalf of the WIPO and the EPO.

Non-Entity Fund Balance with Treasury as of September 30, 2005 and 2004
(Dollars in Thousands)
  2005 2004
Fund Balance with Treasury:
   
Intragovernmental Deposit Accounts
$ 4,230 $ 3,906
Other Customer Deposit Accounts
 69,092  66,863
Patent Cooperation Treaty Account
  8,248   7,732
Madrid Protocol Account
    334       —
single underline
Total Fund Balance with Treasury
$81,904 $78,501
Cash:
   
Patent Cooperation Treaty Account
    787     463
Accounts Receivable:
   
Other Customer Deposit Accounts
    752       —
single underline
Total Non-Entity Assets
$83,443 $78,964
double underline

 

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Last Modified: 11/5/2009 4:25:38 PM