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Home >Financials > United States Postal Service Annual Report 2010: Foundation For The Future > Notes to the Financial Statements

Link to contents for "Financial Statements"      Link to contents for "Operating Statistics"
Notes to the Financial Statements

Notes to the Financial Statements

Note 1 — Description of business

Nature of Operations

Postal Reorganization

Note 2 — Liquidity Matters

Note 3 — Summary of significant accounting policies

Basis of Accounting and Use of Estimates

Segment Information

Reclassifications

Related Parties

Cash and Cash Equivalents

Receivables and Allowance for Doubtful Accounts

Supplies and Repair Parts

Property and Equipment

Deferred Gains on Sales of Property

Impaired Assets

Interest Capitalization

Repairs and Maintenance

Assets Held for Sale

Asset Retirement Obligations

Amortization of Leasehold Improvements

Foreign Currency Translation

Outstanding Postal Money Orders

Revenue Recognition/Deferred Revenue — Prepaid Postage

Advertising Expenses

Compensation and Benefits

Retiree Benefits

Workers’ Compensation

Revenue Forgone Appropriation

Emergency Preparedness Appropriation

Note 4 — Debt

Debt Limits

Note Purchase Agreements

Note 5 — Leases and other commitments

Leases

Capital Commitments

Note 6 — Contingent liabilities

Note 7 — Health benefit programs

Current Employees

Retirees

Note 8 — Retirement programs

Pension Programs

CSRS

Dual CSRS

FERS

Employee / Employer Contributions

Note 9 — Workers’ compensation

Note 10 — Fair Value Measurement

Note 11 — Revenue Forgone




Link to contents for "Financial Statements"      Link to contents for "Operating Statistics"
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