CONSOLIDATED STATEMENTS OF FINANCING



	United States Patent and Trademark Office

Performance and Accountability Report Fiscal Year 2001
Principal Financial Statements

U.S. PATENT AND TRADEMARK OFFICE
CONSOLIDATING STATEMENTS OF FINANCING
For the years ended September 30, 2001 and 2000

U.S. Patent and Trademark Office Consolidated Statements of Financing for the fiscal years ended September 30, 2001 and 2000
OBLIGATIONS AND NONBUDGETARY RESOURCES
(Dollars in Thousands)			2001	2000

	Obligations Incurred		$ 1,040,586	$ 895,243
	Spending Authority from Offsetting Collections and Adjustments		(1,089,303)	(1,020,663)
	Financing Imputed for Cost Subsidies		25,411	22,827
	Exchange Revenue not in the Budget		(472)	—

		Total Obligations, as Adjusted, and Nonbudgetary Resources	(23,778)	(102,593)

RESOURCES NOT FUNDING NET COST OF OPERATIONS
	Change in Amount of Goods, Services, and Benefits Ordered but not yet Received or Provided		(49,304)	(9,272)
	Costs Capitalized on the Balance Sheet		(69,067)	(59,317)
	Financing Sources that Fund Costs of Prior Periods		(926)	8
	Financing Sources that Fund Costs of Future Periods		303,613	299,649

		Total Resources not Funding Net Cost of Operations	184,316	231,068

NET COSTS NOT REQUIRING OR GENERATING RESOURCES
	Depreciation, Amortization, or Loss on Asset Dispositions		65,320	63,646
	Revenue not Generating Resources		(258,901)	(250,273)
	Other Costs not Requiring Resources		2	(746)

		Total Net Costs not Requiring or Generating Resources	(193,579)	(187,373)

Financing Sources yet to be Provided			9,410	13,670

Net Income from Operations			$ (23,631)	$ (45,228)

The accompanying notes are an integral part of these financial statements.