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Collage showing the Stop Fakes.gov logo as well as other images of U S P T O activities and intellectual property and the words Educate, Register, and Protect. Image is part of the header for the U S P T O Performance and Accountability Report for Fiscal Year 2005.
Performance and Accountability Report Fiscal Year 2005
Management's Discussion and Analysis

Table of Contents | Management | Financial | Supplementary | Auditor | IG | Other

Financial Highlights

The USPTO is a self-sufficient federal agency that funds the cost of its operations through product and service fees paid by its customers – applicants for and owners of patents and trademarks. Over 84 percent of Patent and Trademark fees collected are set by statute. The USPTO uses ABC techniques to report costs incurred for operations. This information is used to establish non-statutory fees for products and services at an amount that recovers full costs. The ABC data is also one of many factors considered when determining statutory fee amounts.

The following presents the USPTO’s FY 2005 financial highlights with regard to budgetary resources and requirements, along with results of operations. Details behind these highlights are included in the discussion of the USPTO’s financial statements beginning on page 60.

4.6.1  Budgetary Resources and Requirements

4.6.2  Results of Operation

4.6.3  Financial Statements

4.6.4  Statement of Budgetary Resources

4.6.5  Statement of Net Cost

4.6.6  Earned Revenue

4.6.7  Program Costs

4.6.8  Balance Sheet and Statement of Changes in Net Position

4.6.9  Limitations

4.6.10  Management Responsibilities

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