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