NOTE 9. 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 to all eligible USPTO employees.

As of September 30, 2004 and 2003, 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, 2004 and 2003
(Dollars in Thousands)

	2004	2003
CSRS	$10,738	$11,017
FERS	2,121	1,972
FEHB	27,504	23,249
FEGLI	85	81
Total Imputed Financing	$40,448	$36,319

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