United States Patent and Trademark Office
Performance and Accountability Report Fiscal Year 2001
Principal Financial Statements
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PRINCIPAL FINANCIAL STATEMENTS AND RELATED NOTES
Consolidated Balance Sheets
Consolidating Statements of Net Cost
Consolidating Statements of Changes in Net Position
Consolidated Statements of
Budgetary Resources
Consolidated Statements of
Financing
Consolidated Statements of
Cash Flows (Indirect)
Note 1. Summary of Significant Accounting Policies
Note 2. Fund Balance with Treasury
Note 3. Property and Equipment
Note 4. Liabilities
Note 5. Deferred Revenue
Note 6. Actuarial Lia
bility
Note 7. Leases
Note 8. Imputed Financing
Note 9. Program Costs
Note 10. Program Costs by Category and Responsibility Segment
Note 11. Adjustments to Budgetary Resources
Note 12. Commitments and Contingencies
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