NOTE 8. 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 (Pension/ORB) to all eligible USPTO employees.

As of September 30, 2001 and 2000, the components of the imputed financing sources and corresponding expenses are as follows:

Note 8. Imputed Financing as of September 30, 2001 and 2000

(Dollars in Thousands)	2001	2000
CSRS/FERS	$  8,208	$  7,511
FEHB	17,137	15,255
FEGLI	66	61
Total Pension/ORB	$ 25,411	$ 22,827