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
Total Pension/ORB	$36,319	$30,591
Judgement Fund	-	212
Total Imputed Financing	$36,319	$30,803

 

 

< Go to the Previous Page in the Report | Go to the Next Page in the Report >