Limitation on Financial Statements
The principal financial statements included in this report have been prepared by USPTO management to report the financial position and results of operations of the USPTO, pursuant to the requirements of 31 U.S.C. §3515(b). While the statements have been prepared from the books and records of the USPTO in accordance with GAAP for federal entities and the formats prescribed by OMB in OMB Circular A-136 (revised), the statements are in addition to the financial reports used to monitor and control budgetary resources, which are prepared from the same books and records. The statements should be read with the understanding that they are for a component of the U.S. Government, a sovereign entity.