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Collage showing images with one-word descriptors from the U S P T O Fiscal Year 2008 Performance and Accountability Report cover that reinforces the reportís tagline of Transforming for the Future Today.
Performance and Accountability Report Fiscal Year 2008
Financial Section

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

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)
2008 2007
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
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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
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Total Non-Entity Assets $113,384 $106,036
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