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Collage showing images with one-word descriptors from the U S P T O Fiscal Year 2009 Performance and Accountability Report cover that reinforces the report’s tagline of Today’s Challenges – Tomorrow’s Solutions.
Performance and Accountability Report Fiscal Year 2009
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, 2009 and 2008
(Dollars in Thousands)
2009 2008
Fund Balance with Treasury:    
Intragovernmental Deposit Accounts $    5,419 $    4,535
Other Customer Deposit Accounts     91,705     96,168
Patent Cooperation Treaty Account          —     11,423
Madrid Protocol Account          —        299
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Total Fund Balance with Treasury     97,124    112,425
Cash:    
Other Customer Deposit Accounts        954        772
Patent Cooperation Treaty Account          —        175
Madrid Protocol Account          —         12
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Total Non-Entity Assets     98,078    113,384
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Total Entity Assets  1,434,262  1,534,906
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Total Assets $1,532,340 $1,648,290
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