Note 3. Non-Entity Assets
Non-entity assets consist of amounts held on deposit for the convenience of the USPTO customers and fees collected on behalf of the World Intellectual Property Organization (WIPO) and the European Patent Office (EPO). Customers have the option of maintaining a deposit account at the USPTO to facilitate the order process. Customers can draw from their deposit account when they place an order and can replenish their deposit account as desired. Funds maintained in customer deposit accounts are not available for the USPTO use until an order has been placed. Once an order has been placed, the funds are reclassified to entity funds. Also, in accordance with the Patent Cooperation Treaty and the Madrid Protocol Implementation Act, the USPTO collects international fees on behalf of the WIPO and the EPO.
Non-Entity Assets as of September 30, 2008 and 2007
(Dollars in Thousands)
| Fund Balance
with Treasury: |
|
|
| Intragovernmental Deposit
Accounts |
$ 4,535 |
$ 4,779 |
| Other Customer Deposit
Accounts |
96,168 |
86,206 |
| Patent Cooperation Treaty
Account |
11,423 |
8,928 |
| Madrid Protocol Account |
299 |
447 |
 |
| Total Fund
Balance with Treasury |
112,425 |
100,360 |
| Cash: |
|
|
| Other Customer
Deposit Accounts |
772 |
884 |
Patent Cooperation
Treaty Account |
175 |
134 |
Madrid Protocol
Account |
12 |
3 |
| Accounts
Receivable: |
|
|
| Patent Cooperation
Treaty Account |
— |
4,655 |
 |
| Total Non-Entity
Assets |
$113,384 |
$106,036 |
 |
|
|