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FISCAL YEAR 2007

COST SEGMENTS & COMPONENTS

RECONCILIATION TO

FINANCIAL STATEMENTS

AND

ACCOUNT REALLOCATIONS

5/6/2023

Revenue

Rev-1

Revenue Segment 1Revenue

Account # Acct CRA PQ V, FY 07 Audit PQ V, FY 07 Reallocated Primary Sub Code Comp. Description of Revenue Actual Adjustments After Adjustments Reallocations Total

- 41110 R1A1 Postage Stock - Beginning Inventory - - - 41110 007 R1A1 Forever Stamp Sales - Window (837,477,080.08) (837,477,080) (837,477,080)41110 086 R1A1 Postage Stock - Beginning Inventory (512,332,501.53) (512,332,502) (512,332,502)41110 087 R1A1 Postage Stock Sales - - - 41110 090 R1A1 Postage Stock - Beginning Inventory (7,298,310,069.07) (7,298,310,069) (7,298,310,069)41110 097 R1A1 Forever Stamp Sales - Sports Offices (386,681.25) (386,681) (386,681)41110 229 R1A1 Postage Stock - Beginning Inventory - - - 41110 490 R1A1 Postage Stock - Beginning Inventory - - - 41110 650 R1A1 Postage Stock - Examination Overage 36,346.55 36,347 36,347 41121 R1A1 Printed Stamped Envelopes - - - 41121 104 R1A1 Printed Stamped Envelopes (57,334,937.74) (57,334,938) (57,334,938)41123 537 R1A1 Printed Stamped Envelope Refunds 464,039.50 464,040 464,040 41126 R1A1 Postage Stock - Stamps by Mail Allocation - - - 41128 R1A1 Postage Stock - Catalog Sales Allocation - - - 41129 R1A1 Postage Stock - Stamps on Consignment Allocation - - - 41130 011 R1A1 Forever Stamp Sales - Internet/Mail/Phone (50,434,014.39) (50,434,014) (50,434,014)41130 012 R1A1 Forever Stamp Sales - Vending (72,687,167.85) (72,687,168) (72,687,168)41130 013 R1A1 Forever Stamp Sales - Consignment (371,176,384.96) (371,176,385) (371,176,385)41130 014 R1A1 Forever Stamp Sales - APC (83,433,490.38) (83,433,490) (83,433,490)41137 R1A1 Postage Stock - Stamps on Consignment Sales - - - 41137 095 R1A1 Postage Stock - Stamps on Consignment Replenishment (628,944,620.43) (628,944,620) (628,944,620)41141 094 R1A1 Stamp Sales - Internet/Mail/Phone (475,361,026.42) (475,361,026) (475,361,026)41142 096 R1A1 Postage Stock - Vending Equipment Sales (320,549,331.96) (320,549,332) (320,549,332)41142 152 R1A1 APC Stamp Stock Sales - - - 41144 152 R1A1 APC Stamp Stock Sales (126,781,970.20) (126,781,970) (126,781,970)41153 239 R1A1 Postage Stock - (SIA) - Floor Stock Overage - - - 41153 639 R1A1 Postage Stock - (SIA) - Floor Stock Shortage - - - 41199 R1A1 Stamps & Stamped Paper - Adj. for Postage in Hands of Public (19,700,000.00) (19,700,000) (19,700,000)41200 R1A1 Estimated Meter Postage For CAG H-L Offices - - - 41220 R1A1 Customer Postage Meters - - - 41221 R1A1 Electronic Postage - PC Postage (1,178,922,277.48) (1,178,922,277) (1,178,922,277)41221 272 R1A1 APC Variable Rate Postage Meter Sales - - - 41222 R1A1 PC Postage - Commercial - - - 41223 R1A1 PC Postage - CMRS Commercial (14,546,276,721.18) (14,546,276,721) (14,546,276,721)41224 R1A1 PC Postage - CMRS Retail (3,414,073,652.02) (3,414,073,652) (3,414,073,652)41225 R1A1 PC Postage - Performance CPU - Meters (60,238,679.70) (60,238,680) (60,238,680)41226 272 R1A1 APC Variable Rate Postage Meter Sales (222,618,903.85) (222,618,904) (222,618,904)41230 R1A1 Postal Service Postage Meters (9,296.00) (9,296) (9,296)41230 109 R1A1 Postal Service Postage Meters (4,599,365,649.97) (4,599,365,650) (4,599,365,650)41230 110 R1A1 Postal Service Postage Meters (209,482,767.69) (209,482,768) (209,482,768)41232 R1A1 Postage - Electronic Postmark (EPM) - - - 41240 R1A1 Metered Presort Discounts Waived - - - 41240 113 R1A1 Metered Presort Discounts Denied (450,792,007.26) (450,792,007) (450,792,007)41310 R1A1 Periodicals - Postage - - - 41310 135 R1A1 Periodicals - Outside County (only) Postage (2,104,261,809.93) (2,104,261,810) (2,104,261,810)41316 224 R1A1 Periodicals - In-County (only) Postage (63,934,275.83) (63,934,276) (63,934,276)

Revenue

Rev-2

Account # Acct CRA PQ V, FY 07 Audit PQ V, FY 07 Reallocated Primary Sub Code Comp. Description of Revenue Actual Adjustments After Adjustments Reallocations Total 41320 136 R1A1 Periodicals - Centralized Postage Payment (CPP) - - - 41334 R1A1 Metered - NSA Credits 103,873.63 103,874 103,874 41335 R1A1 Permit Imprint - NSA Credits 6,774,614.03 6,774,614 6,774,614 41400 R1A1 Estimated 2nd & 3rd Class Permit Imprint For CAG H-L Offices - - - 41410 237 R1A1 Permit Imprint - Priority Mail Postage (737,068,638.05) (737,068,638) (737,068,638)41411 R1A1 Permit Imprint - Standard Mail - Regular Rate - - - 41411 130 R1A1 Permit Imprint - Standard Mail (other than Nonprofit) Postage (17,659,578,295.04) (17,659,578,295) (17,659,578,295)41412 131 R1A1 Permit Imprint - Bound Printed Matter Postage (649,983,668.43) (649,983,668) (649,983,668)41413 R1A1 All Other Permit Imprint - - - 41413 132 R1A1 Permit Imprint - International (only) Postage (51,508,681.61) (51,508,682) (51,508,682)41414 125 R1A1 Permit Imprint - Standard Mail - Nonprofit Postage (1,576,960,848.19) (1,576,960,848) (1,576,960,848)41415 R1A1 First-Class Mail - Semi-Postal Stamp Sales - - - 41415 084 R1A1 First-Class Mail - Semi-Postal Stamp Sales (25,825,008.29) (25,825,008) (25,825,008)41415 089 R1A1 First-Class Mail -Domestic Violence Stamp Sales (1,083,526.02) (1,083,526) (1,083,526)41416 121 R1A1 Permit Imprint - First-Class Mail (other than Priority) Postage (11,226,569,874.60) (11,226,569,875) (11,226,569,875)41417 R1A1 Permit & Official Mail - Expedited Mail (SP Permit) - - - 41417 133 R1A1 Express Mail Special Accounts (101,202,737.67) (101,202,738) (101,202,738)41418 124 R1A1 Permit Imprint - Media Mail and Library Mail Postage (114,506,276.65) (114,506,277) (114,506,277)41419 223 R1A1 Permit Imprint - Parcel Post Postage (512,883,424.01) (512,883,424) (512,883,424)41421 R1A1 U.S. Government Mail - - - 41422 R1A1 OMAS Workload Revenue Allocation (808,201,764.40) (808,201,764) (808,201,764)41430 238 R1A1 Publishers' Periodicals - Foreign Postage (9,687,109.70) (9,687,110) (9,687,110)41431 R1A1 Free and Reduced Rate Mail - - - 41432 R1A1 International Surface Airlift Mail Revenue - - - 41432 234 R1A1 International Surface Airlift Mail Revenue (114,514,831.50) (114,514,832) (114,514,832)41433 R1A1 International Priority Airmail Revenue - - - 41433 235 R1A1 International Priority Airmail Revenue (115,023,913.56) (115,023,914) (115,023,914)41434 236 R1A1 International Global Package Link Revenue (20,852.21) (20,852) (20,852)41435 R1A1 Express Mail - Postal Ship (67,865,296.71) (67,865,297) (67,865,297)41436 R1A1 Priority Mail - Postal Ship (164,063,313.53) (164,063,314) (164,063,314)41437 R1A1 Netpost Fees and Revenue (1,380,267.02) (1,380,267) (1,380,267)41439 R1A1 Netpost Fees and Revenue - Certified - - - 41440 143 R1A1 Centralized Postage Payment - Standard Mail - - - 41441 144 R1A1 Centralized Postage Payment - Nonprofit Standard Mail A - - - 41442 R1A1 Permit Imprint-Reg Std Mail-NSA Rebates-Net 191,296.78 191,297 191,297 41443 R1A1 Permit Imprint-IPA-NSA Rebates-Net 78,902.12 78,902 78,902 41444 R1A1 Permit Imprint-ISAL-NSA Rebates-Net 129,573.02 129,573 129,573 41499 R1A1 Emergency Preparedness (75,819,892.00) (75,819,892) (75,819,892)41500 R1A1 Estimated Miscellaneous Revenue For CAG H-L Offices - - - 41511 R1A1 Postage Due Invoice Revenue (36,083,133.71) (36,083,134) (36,083,134)41511 114 R1A1 Postage Due Invoice Revenue (871,844,613.06) (871,844,613) (871,844,613)41521 R1A1 International Reply Coupons Exchanged for Postage (857,044.50) (857,045) (857,045)41590 R1A1 Postage & Fees Refunded 114,150.61 114,151 114,151 41590 536 R1A1 Postage & Fees Refunded - - - 41590 676 R1A1 Postage & Fees Refunded 5,476,590.73 5,476,591 5,476,591 41594 R1A1 Refunds of Revenue Deficiency Collected - - - 41595 R1A1 Revenue Deficiency Forbearance - - - 41596 526 R1A1 Other Refund - Customer Meter Postage 30,700,129.75 30,700,130 30,700,130 41597 528 R1A1 Other Refund - Permit Postage 6,005,118.19 6,005,118 6,005,118 41598 553 R1A1 Other Refund - Stamp & Fees 62,139,737.80 62,139,738 62,139,738 41599 541 R1A1 Other Refund - Value Added Service 170,166,452.51 170,166,453 170,166,453

Revenue

Rev-3

Account # Acct CRA PQ V, FY 07 Audit PQ V, FY 07 Reallocated Primary Sub Code Comp. Description of Revenue Actual Adjustments After Adjustments Reallocations Total 41601 R1A1 Int'l Settlements - Gain or Loss on Foreign Exchange Trans. 23,206,740.51 23,206,741 23,206,741 41602 R1A1 Other - Foreign Settlements (6,400,000.00) (6,400,000) (6,400,000)41616 R1A1 Foreign Countries - Reg Intl Bus Rply - Frgn Cntrs (385.26) (385) (385)41617 R1A1 Foreign Countries 23,938.07 23,938 23,938 41625 R1A1 Foreign Countries (13,230,626.29) (13,230,626) (13,230,626)41632 R1A1 Foreign Countries - GPL Returns (19,338.29) (19,338) (19,338)41645 R1A1 Foreign Countries (9,097.45) (9,097) (9,097)41645 240 R1A1 Global Direct Inbound - - - 41661 R1A1 International Prod & Service (18,665,054.23) (18,665,054) (18,665,054)41662 R1A1 Foreign Countries - Terminal Dues Air (126,522,636.06) (126,522,636) (126,522,636)41663 R1A1 Foreign Countries - Parcel Post (54,926,573.15) (54,926,573) (54,926,573)41664 R1A1 Foreign Countries - Int'l Express Mail (80,177,519.05) (80,177,519) (80,177,519)41665 R1A1 Foreign Countries - Transit Charges - Surface (152,763.64) (152,764) (152,764)41666 R1A1 International Prod & Services - Airmail 5,905,660.54 5,905,661 5,905,661 41668 R1A1 Foreign Countries - Indemnity Claims - - - 41669 R1A1 Foreign Countries - Miscellaneous - - - 42101 R1A1 Revenue from Packaging Products - - - 42101 093 R1A1 Revenue from Packaging Products (121,793,055.59) (121,793,056) (121,793,056)42102 R1A1 Postal Related Retail Products - - - 42102 098 R1A1 Postal Related Retail Products (2,009,538.81) (2,009,539) (2,009,539)42105 R1A1 Retail - Drop Box Alliance (27,283,260.64) (27,283,261) (27,283,261)42107 R1A1 Philatelic Retail Products - Budget Use - - - 42107 092 R1A1 Philatelic Retail Products (5,440,582.62) (5,440,583) (5,440,583)42199 R1A1 Packaging Products, National Generated - Control 94,785.06 94,785 94,785 42341 R1A1 Migratory Bird Stamp Fees (209,556.75) (209,557) (209,557)43311 101 R1A1 Money Order Fees - Domestic (165,227,693.63) (165,227,694) (165,227,694)43313 R1A1 Money Order Fees - Offset - - - 43313 586 R1A1 Money Order Fees - Offset - - - 43314 R1A1 Money Order Fees - Domestic Adjustments - - - 43315 R1A1 Money Order Fees - International - US Issued - - - 43315 103 R1A1 Money Order Fees - International (1,580,902.50) (1,580,903) (1,580,903)43316 R1A1 Money Order Fees - International Adjustments - - - 43317 R1A1 Money Order Redemption Fees - International (163,713.52) (163,714) (163,714)43318 R1A1 Outstanding Money Orders Taken Into Revenue - Domestic (45,248,483.99) (45,248,484) (45,248,484)43319 R1A1 Money Orders - Gain or Loss on Foreign Exchange Transactions - - - 43320 R1A1 Twelve-month Box Rents 18,920,683.00 18,920,683 18,920,683 43320 115 R1A1 Retail Service Box Rent and Caller SVC (569,480,302.20) (569,480,302) (569,480,302)43320 158 R1A1 Six-Month Box Rents (286,371,880.42) (286,371,880) (286,371,880)43333 141 R1A1 Merchandise Return Service Fees (206,825.00) (206,825) (206,825)43334 R1A1 Business Reply - Annual Permit Fee - - - 43334 134 R1A1 Business Reply Mail Fees (19,886,401.36) (19,886,401) (19,886,401)43335 R1A1 Business Reply Mail Advance Deposit Fee - - - 43335 116 R1A1 Business Reply Mail Advance Deposit Fee (33,574,247.66) (33,574,248) (33,574,248)43336 R1A1 First Class Presort Mailing Fee - - - 43336 117 R1A1 First Class Presort Mailing Fee (7,610,170.00) (7,610,170) (7,610,170)43337 R1A1 Fourth Class Presort Mailing Fee - - - 43337 118 R1A1 Fourth Class Presort Mailing Fee (137,338.40) (137,338) (137,338)43339 142 R1A1 Parcel Post Destination BMC Deposit Fees (100,315.24) (100,315) (100,315)43340 137 R1A1 Stamps by Phone Handling Fees (4,732,369.01) (4,732,369) (4,732,369)43341 155 R1A1 Merchandise Return Service (691,327.86) (691,328) (691,328)43342 169 R1A1 QBRM Quarterly Billing Fee (2,447,700.00) (2,447,700) (2,447,700)

Revenue

Rev-4

Account # Acct CRA PQ V, FY 07 Audit PQ V, FY 07 Reallocated Primary Sub Code Comp. Description of Revenue Actual Adjustments After Adjustments Reallocations Total 43343 197 R1A1 Bound Printed Matter - Mailing Fee (507,080.00) (507,080) (507,080)43350 R1A1 Photo Copy Service Fees (77,361.51) (77,362) (77,362)43350 108 R1A1 Premium Forwarding Service Application Fee (1,412,643.72) (1,412,644) (1,412,644)43350 123 R1A1 Photo Copy Service Fees (21,987,594.81) (21,987,595) (21,987,595)43350 159 R1A1 Premium Forwarding Service Fee (10,838,525.09) (10,838,525) (10,838,525)43350 248 R1A1 Copy Machine Revenue (1,766,891.71) (1,766,892) (1,766,892)43350 535 R1A1 Refund Of Fees - Retail Services 8,669,671.25 8,669,671 8,669,671 43350 548 R1A1 Copy Machine Refunds 1,237,903.29 1,237,903 1,237,903 43350 623 R1A1 Refund of Premium Forwarding Service Fee 237,489.74 237,490 237,490 43360 R1A1 Subscriptions Service - Annual Membership (1,951,760.00) (1,951,760) (1,951,760)43360 128 R1A1 Subscriptions Service - Annual Membership - - - 43370 129 R1A1 Change of Address Information Fees (51,985.67) (51,986) (51,986)43380 R1A1 Privacy Act Copy Fees (482.00) (482) (482)43380 127 R1A1 Privacy Act Copy Fees (17,884.82) (17,885) (17,885)43381 120 R1A1 Mailing List Correction Fees (20,218.02) (20,218) (20,218)43382 R1A1 Second Class Application Fees - - - 43382 139 R1A1 Second Class Application Fees (614,600.00) (614,600) (614,600)43383 R1A1 Permit Imprint Application Fees - - - 43383 140 R1A1 Permit Imprint Application Fees (5,748,126.83) (5,748,127) (5,748,127)43384 R1A1 Third Class Bulk Mailing Fees - - - 43384 138 R1A1 Third Class Bulk Mailing Fees (57,764,829.18) (57,764,829) (57,764,829)43384 172 R1A1 Retail Services - Bulk Parcel Return Service Fee (456,973.25) (456,973) (456,973)43386 R1A1 Mailgram Delivery Fees - - - 43387 R1A1 Retail Services Performed for Contractors by USPS Personnel - - - 43387 147 R1A1 Retail Services Performed for Contractors by USPS Personnel - - - 43388 R1A1 Freedom of Information Act Search & Copy Fees (18,142.30) (18,142) (18,142)43388 198 R1A1 Freedom of Information Act Search & Copy Fees (27,602.67) (27,603) (27,603)43391 148 R1A1 Revenue - Fees & Storage Charges (205,601.35) (205,601) (205,601)43397 164 R1A1 SFS Philatelic Sales (10,632,520.62) (10,632,521) (10,632,521)43397 563 R1A1 International Philatelic Sales Returns - - - 43420 R1A1 Passport Application Fees - - - 43420 241 R1A1 Passport Photo Services (64,766,631.94) (64,766,632) (64,766,632)43420 264 R1A1 Passport Application Fees (295,197,458.07) (295,197,458) (295,197,458)44028 R1A1 Other Unclaimed Monies Dead Letter & Parcel - - - 44028 146 R1A1 Unclaimed Monies from Dead Letters & Parcels (508,388.55) (508,389) (508,389)44028 549 R1A1 Unclaimed Monies from Dead Letters & Parcels 390,436.69 390,437 390,437 44029 R1A1 Receipts from Auction of Unclaimed Merchandise - - - 44029 145 R1A1 Receipts from Auction of Unclaimed Merchandise (8,228,122.34) (8,228,122) (8,228,122)44030 R1A1 Miscellaneous Revenue (109,429,607.13) (109,429,607) (109,429,607)44030 126 R1A1 Miscellaneous Revenue (80,647,563.50) (80,647,564) (80,647,564)44030 262 R1A1 Miscellaneous Revenue - Norman Training Center (94,513.09) (94,513) (94,513)44030 624 R1A1 Miscellaneous Revenue - Refund 6,646,274.79 6,646,275 6,646,275 44031 R1A1 USPS Parking Fees (71,680.78) (71,681) (71,681)44032 106 R1A1 Money by Wire Fees (2,106,234.12) (2,106,234) (2,106,234)44032 646 R1A1 Money by Wire - Refund of Fees 204.21 204 204 44033 R1A1 Revenue from Forfeited Property (5,531,885.80) (5,531,886) (5,531,886)44035 R1A1 Revenue from Use of USPS Security Personnel by U.S. Marshalls - - - 44036 R1A1 Sale of Postal Antiques (769,616.67) (769,617) (769,617)44036 149 R1A1 Sale of Paper, Plastic, & Other Recyclables (6,604,511.74) (6,604,512) (6,604,512)44036 156 R1A1 Sale of Misc. Items And Non-Capital Equip. (1,098,097.32) (1,098,097) (1,098,097)44036 157 R1A1 Sale of Postal Antiques (9,754.81) (9,755) (9,755)

Revenue

Rev-5

Account # Acct CRA PQ V, FY 07 Audit PQ V, FY 07 Reallocated Primary Sub Code Comp. Description of Revenue Actual Adjustments After Adjustments Reallocations Total 44037 122 R1A1 Second vs. Third Class Fee Differential (718,583.14) (718,583) (718,583)44038 R1A1 Vehicle Supplies & Services - US Gov't Agencies (8,611.97) (8,612) (8,612)44039 R1A1 Miscellaneous Refunds 959,104.55 959,105 959,105 44041 083 R1A1 Pack and Send Service (777,827.37) (777,827) (777,827)44041 524 R1A1 Pack and Send Service 14,155.81 14,156 14,156 44043 R1A1 Test Products (1,600,000.00) (1,600,000) (1,600,000)44043 099 R1A1 Phonecard Sales (783,252.49) (783,252) (783,252)44043 108 R1A1 Marketing Initiatives (134,557.41) (134,557) (134,557)44043 199 R1A1 Marketing Initiatives - Phone Cards (1,534.40) (1,534) (1,534)44043 231 R1A1 Marketing Initiatives - WB Products (27,842,695.95) (27,842,696) (27,842,696)44043 499 R1A1 Marketing Initiatives - Phone Cards - Returns 112.00 112 112 44043 608 R1A1 MIDAS - Refunds 56,420.09 56,420 56,420 44046 R1A1 Rent - Private Concerns (44,971,925.54) (44,971,926) (44,971,926)44047 R1A1 Rent/Fuel & Utilities - US Gov't Agencies (26,069,940.36) (26,069,940) (26,069,940)44051 R1A1 Criminal Restitution - Inspection Service Cases (600.00) (600) (600)45610 R1A1 PL&EQ - Gain/Loss - Sale of Land and Buildings (48,843,530.82) (48,843,531) (48,843,531)45960 R1A1 Reimbursement and Cost Reduction Control 28,899,797.87 28,899,798 28,899,798 45961 R1A1 Land & Buildings - Collections from Sale (23,081,601.38) (23,081,601) (23,081,601)45963 R1A1 Misc. Equip - Collections from Sale (1,800,745.78) (1,800,746) (1,800,746)45965 R1A1 Motor Vehicles - Collections from Sale (5,130,277.95) (5,130,278) (5,130,278)

R1A1 Subtotal Operating Revenue Before Appropriations (74,715,004,357.53) - (74,715,004,358) - (74,715,004,358)

41431 R1B1 Revenue Forgone Appropriation (63,075,000.00) (63,075,000) (63,075,000)

Subtotal Operating Revenue (74,778,079,357.53) - (74,778,079,358) - (74,778,079,358)

44045 R1C1 Interest on Past Due Accounts Receivable (445,250.83) (445,251) (445,251)47001 R1C1 Mortgage Interest Earned (443,866.54) (443,867) (443,867)47100 R1C1 Interest Earned on Escrow Accounts (101,972.55) (101,973) (101,973)48001 R1C1 Interest Earned on Securities (168,633,775.89) (168,633,776) (168,633,776)48002 R1C1 Gain or Loss on Repurchase of Debt - - - 48003 R1C1 Gain or Loss on Sale of Securities - - - 48004 R1C1 Amortized Premium on Securities - - - 48005 R1C1 Securities Discounts Taken - - - 48006 R1C1 Imputed Interest on Revenue Forgone Appropriation Receivable (24,923,678.00) (24,923,678) (24,923,678)48007 R1C1 Interest Income - Private Concerns (185,115.59) (185,116) (185,116)

Subtotal Interest & Investment Income (194,733,659.40) - (194,733,659) - (194,733,659)

Total Revenue (74,972,813,016.93) - (74,972,813,016.93) - (74,972,813,017)

CS 1

1-1

Cost Segment 1Postmasters

Account # Acct CRA PQ V, FY 07 Audit PQ V, FY 07 Reallocated Primary Sub Code Comp. Description of Costs Actual Adjustments After Adjustments Reallocations Total

51101 101 1A01 1 & 2 Straight time salaries - workhours - full time employees 1,229,565,273.32 1,229,565,273 1,229,565,273 51102 101 1A01 1 & 2 Straight time salaries - workhours - part time & casual employees 42,265,443.40 42,265,443 42,265,443 51103 101 1A01 1 & 2 Overtime pay 24,575,557.45 24,575,557 24,575,557 51104 101 1A01 1 & 2 Penalty overtime pay 22.32 22 22 51105 101 1A01 1 & 2 Sunday, holiday, & night differential premium pay 7,327.26 7,327 7,327 51106 101 1A01 1 & 2 Limited duty assignment pay 840.40 840 840 51107 101 1A01 1 & 2 Overtime work - Straight time pay - Selected non-barg employees 7,538.71 7,539 7,539 51107 114 1A01 1 & 2 Overtime work - Straight time pay - Selected non-barg employees - - - 51107 144 1A01 1 & 2 Overtime work - Straight time pay - Selected non-barg employees 240.73 241 241 51107 159 1A01 1 & 2 Overtime work - Straight time pay - Selected non-barg employees - - - 51107 171 1A01 1 & 2 Overtime work - Straight time pay - Selected non-barg employees - - - 51107 172 1A01 1 & 2 Overtime work - Straight time pay - Selected non-barg employees - - - 51108 101 1A01 1 & 2 USPS/DOL rehabilitation pay 9,340.64 9,341 9,341 51109 101 1A01 1 & 2 Leave Without Pay Hours - - - 51121 101 1A01 1 & 2 Salaries - training 16,243,480.32 16,243,480 16,243,480 51141 101 1A01 1 & 2 Annual leave expense 136,467,926.07 136,467,926 136,467,926 51142 101 1A01 1 & 2 Holiday leave expense 55,224,921.85 55,224,922 55,224,922 51143 101 1A01 1 & 2 Salaries - sick leave (taken) 57,932,174.14 57,932,174 57,932,174 51145 101 1A01 1 & 2 Salaries - other leave 13,267,908.68 13,267,909 13,267,909 51151 101 1A01 1 & 2 Salaries - severance pay - - - 51199 101 1A01 1 & 2 Salaries - severance pay - - - 51202 101 1A01 1 & 2 Health Benefits 204,341,636.67 204,341,637 204,341,637 51211 101 1A01 1 & 2 FERS retirement fund - mandatory 92,298,884.27 92,298,884 92,298,884 51212 101 1A01 1 & 2 CSRS retirement fund 4,365,269.46 4,365,269 4,365,269 51214 101 1A01 1 & 2 CSRS retirement fund - post 1983 employees 131,036.95 131,037 131,037 51215 101 1A01 1 & 2 FERS retirement fund - voluntary coverage 3,123,625.50 3,123,626 3,123,626 51216 1A01 1 & 2 Social security taxes 2,635.00 2,635 2,635 51216 101 1A01 1 & 2 Social security taxes 1,513,036.53 1,513,037 1,513,037 51217 101 1A01 1 & 2 Medicare 22,747,843.33 22,747,843 22,747,843 51218 101 1A01 1 & 2 Social security - post 1983 employees 1,257,581.23 1,257,581 1,257,581 51219 101 1A01 1 & 2 Social security - voluntary FERS conversion 1,779,758.45 1,779,758 1,779,758 51221 101 1A01 1 & 2 Social security - mandatory FERS 51,750,712.15 51,750,712 51,750,712 51222 101 1A01 1 & 2 Group life insurance 9,193,600.78 9,193,601 9,193,601 51224 101 1A01 1 & 2 Optional life insurance - pces 2,541.58 2,542 2,542 51226 101 1A01 1 & 2 Thrift savings plan - mandatory FERS 36,867,076.91 36,867,077 36,867,077 51227 101 1A01 1 & 2 Thrift savings plan - voluntary FERS 1,329,992.60 1,329,993 1,329,993 51251 101 1A01 1 & 2 Uniform/work clothes 347,657.81 347,658 347,658 51296 101 1A01 1 & 2 Annuity protection life insurance contra offset - - -

Subtotal Salaries & Benefits 2,006,620,884.51 - 2,006,620,885 - 2,006,620,885

51111 101 1A02 1 & 2 Lump sum performance award - PCES 390,418.00 390,418 (96,950) 293,468 51112 101 1A02 1 & 2 Merit bonus payments - EAS 55,554,950.25 55,554,950 (9,960,364) 45,594,586 51113 101 1A02 1 & 2 Lump sum payments - labor contract - - - 51297 101 1A02 1 & 2 Medicare on lump sum payments - - - 51298 101 1A02 1 & 2 Social Security on lump sum payments - FERS mandatory - - - 51299 101 1A02 1 & 2 Social Security on lump sum payments - FERS voluntary - - - 51301 101 1A02 1 & 2 Economic Value Added (EVA) Incentive Awards - - - -

CS 1

1-2


Subtotal Lump Sum/Bonus Payments 55,945,368.25 - 55,945,368 (10,057,313) 45,888,055

51239 101 1A03 1 & 2 Relocation - miscellaneous expenses 581,886.75 581,887 581,887 51241 101 1A03 1 & 2 Relocation - advance round trip 10,584.43 10,584 10,584 51242 101 1A03 1 & 2 Relocation - en route travel 81,779.44 81,779 81,779 51243 101 1A03 1 & 2 Relocation - temporary lodging 1,833,386.85 1,833,387 1,833,387 51244 101 1A03 1 & 2 Relocation - transportation of household effects 1,691,484.31 1,691,484 1,691,484 51245 101 1A03 1 & 2 Relocation - return trips to former residence 10,540.37 10,540 10,540 51246 101 1A03 1 & 2 Relocation - spouse job search expense - 51247 101 1A03 1 & 2 Relocation - grossing up for relocation income tax 1,211,294.13 1,211,294 1,211,294 51248 101 1A03 1 & 2 Relocation - cost of purchasing/selling residence 4,737,647.32 4,737,647 4,737,647 51249 101 1A03 1 & 2 Relocation - mortgage interest differential 1,220.34 1,220 1,220

Subtotal Relocation Costs 10,159,823.94 - 10,159,824 - 10,159,824

51401 101 1A04 1 & 2 Travel other than training 32,482,710.22 32,482,710 32,482,710 51403 101 1A04 1 & 2 Travel - detail assignments 320.05 320 320 51403 552 1A04 2 & 2 Travel - detail assignments - - - 51404 101 1A04 1 & 2 Travel - foreign countries 15,897.35 15,897 15,897 51411 101 1A04 1 & 2 Travel - training outside USPS (50.00) (50) (50)51413 101 1A04 1 & 2 Travel - USPS training 51,415.28 51,415 51,415

Subtotal Travel Costs 32,550,292.90 - 32,550,293 - 32,550,293

Subtotal Postmaster Personnel Costs 2,105,276,369.60 - 2,105,276,370 (10,057,313) 2,095,219,056

51106 102 1B01 1 & 2 Limited duty assignment pay - - - 51108 102 1B01 1 & 2 USPS/DOL rehabilitation pay - - - 51109 102 1B01 1 & 2 Leave Without Pay Hours - - - 51121 102 1B01 1 & 2 Salaries - training 1,899,606.30 1,899,606 1,899,606 51145 102 1B01 1 & 2 Salaries - other leave 21,383.92 21,384 21,384 51147 102 1B01 1 & 2 Cag L post office leave replacement salaries 83,118,699.59 83,118,700 83,118,700 51199 102 1B01 1 & 2 Salaries - severance pay - - - 51202 102 1B01 1 & 2 Health Benefits - - - 51212 102 1B01 1 & 2 CSRS retirement fund - - - 51214 102 1B01 1 & 2 CSRS retirement fund - post 1983 employees - - - 51216 102 1B01 1 & 2 Social security taxes 5,275,558.94 5,275,559 5,275,559 51217 102 1B01 1 & 2 Medicare 1,239,078.20 1,239,078 1,239,078 51218 102 1B01 1 & 2 Social security - post 1983 employees 0.53 1 1 51222 102 1B01 1 & 2 Group life insurance 55.40 55 55 51296 102 1B01 1 & 2 Annuity protection life insurance contra offset - - -

Subtotal Salaries & Benefits 91,554,382.88 - 91,554,383 - 91,554,383

51113 102 1B02 1 & 2 Lump sum payments - labor contract - - - 51297 102 1B02 1 & 2 Medicare on lump sum payments - - - 51298 102 1B02 1 & 2 Social Security on lump sum payments - FERS mandatory - - - 51301 102 1B02 1 & 2 Economic Value Added (EVA) Incentive Awards - - - -

Subtotal Lump Sum/Bonus Payments - - - - -

51401 102 1B03 1 & 2 Travel other than training 1,600,266.37 1,600,266 1,600,266 51403 102 1B03 1 & 2 Travel - detail assignments - - - 51411 102 1B03 1 & 2 Travel - training outside USPS - - - 51413 102 1B03 1 & 2 Travel - USPS training 6,155.40 6,155 6,155

CS 1

1-3



Subtotal Cag L Office Leave Replacement Personnel Costs 93,160,804.65 - 93,160,805 - 93,160,805

251 Total Cost Segment 1 2,198,437,174.25 - 2,198,437,174 (10,057,313) 2,188,379,861

Allocation Reconciliation

PCES Perf. Awards from Seg. 18 Subacct. 183 to Subacct. 101 (96,950) EAS Merit Bonuses from Seg. 18 Subacct. 183 to Subacct. 101 (9,960,364) Total (10,057,313)

CS 2

2-1

Cost Segment 2Supervisors & Technical Personnel


51101 103 2A01 252 Straight time salaries - workhours - full time employees 1,942,168,706.87 1,942,168,707 1,942,168,707 51102 103 2A01 252 Straight time salaries - workhours - part time & casual employees - - - 51103 103 2A01 252 Overtime pay 88,347,101.58 88,347,102 88,347,102 51104 103 2A01 252 Penalty overtime pay 3,274.93 3,275 3,275 51105 103 2A01 252 Sunday, holiday, & night differential premium pay 36,263,537.96 36,263,538 36,263,538 51106 103 2A01 252 Limited duty assignment pay 3,972.24 3,972 3,972 51107 103 2A01 252 Overtime work - Straight time pay - Selected non-barg employees 165,367,358.20 165,367,358 165,367,358 51108 103 2A01 252 USPS/DOL rehabilitation pay 139,124.17 139,124 139,124 51109 103 2A01 252 Leave Without Pay Hours - - - 51121 103 2A01 252 Salaries - training 10,251,462.28 10,251,462 10,251,462 51141 103 2A01 252 Annual leave expense 173,480,310.43 173,480,310 173,480,310 51142 103 2A01 252 Holiday leave expense 71,237,325.94 71,237,326 71,237,326 51143 103 2A01 252 Salaries - sick leave (taken) 73,582,116.17 73,582,116 73,582,116 51145 103 2A01 252 Salaries - other leave 13,967,123.53 13,967,124 13,967,124 51151 103 2A01 252 Salaries - severance pay - - - 51199 103 2A01 252 Salaries - severance pay - - - 51202 103 2A01 252 Health Benefits 276,594,052.84 276,594,053 276,594,053 51211 103 2A01 252 FERS retirement fund - mandatory 157,351,850.23 157,351,850 157,351,850 51212 103 2A01 252 CSRS retirement fund 4,757,943.45 4,757,943 4,757,943 51214 103 2A01 252 CSRS retirement fund - post 1983 employees 93,490.81 93,491 93,491 51215 103 2A01 252 FERS retirement fund - voluntary coverage 2,629,784.33 2,629,784 2,629,784 51216 103 2A01 252 Social security taxes 117,255.64 117,256 117,256 51217 103 2A01 252 Medicare 36,632,664.63 36,632,665 36,632,665 51218 103 2A01 252 Social security - post 1983 employees 1,428,217.78 1,428,218 1,428,218 51219 103 2A01 252 Social security - voluntary FERS conversion 1,569,470.82 1,569,471 1,569,471 51221 103 2A01 252 Social security - mandatory FERS 98,592,952.92 98,592,953 98,592,953 51222 103 2A01 252 Group life insurance 13,667,069.83 13,667,070 13,667,070 51224 103 2A01 252 Optional life insurance - PCES 11,673.73 11,674 11,674 51226 103 2A01 252 Thrift savings plan - mandatory FERS 59,013,618.25 59,013,618 59,013,618 51227 103 2A01 252 Thrift savings plan - voluntary FERS 1,084,162.52 1,084,163 1,084,163 51251 103 2A01 252 Uniform/work clothes 27,558.48 27,558 27,558 51296 103 2A01 252 Annuity protection life insurance contra offset - - -


51111 103 2A02 252 Lump sum performance award - PCES 2,551,209.63 2,551,210 (649,276) 1,901,934 51112 103 2A02 252 Merit bonus payments - EAS 31,031,199.85 31,031,200 (4,805,917) 26,225,282 51113 103 2A02 252 Lump sum payments - labor contract - - - 51297 103 2A02 252 Medicare on lump sum payments - - - 51298 103 2A02 252 Social Security on lump sum payments - FERS mandatory - - - 51299 103 2A02 252 Social Security on lump sum payments - FERS voluntary - - - 51301 103 2A02 252 Economic Value Added (EVA) Incentive Awards - - - -


51239 103 2A03 252 Relocation - miscellaneous expenses 1,374,496.15 1,374,496 1,374,496 51241 103 2A03 252 Relocation - advance round trip 30,888.65 30,889 30,889 51242 103 2A03 252 Relocation - en route travel 172,969.03 172,969 172,969

CS 2

2-2


51243 103 2A03 252 Relocation - temporary lodging 4,079,073.51 4,079,074 4,079,074 51244 103 2A03 252 Relocation - transportation of household effects 3,348,125.64 3,348,126 3,348,126 51245 103 2A03 252 Relocation - return trips to former residence 55,791.58 55,792 55,792 51246 103 2A03 252 Relocation - spouse job search expense 186.00 186 186 51247 103 2A03 252 Relocation - grossing up for relocation income tax 2,932,615.07 2,932,615 2,932,615 51248 103 2A03 252 Relocation - cost of purchasing/selling residence 8,685,442.77 8,685,443 8,685,443 51249 103 2A03 252 Relocation - mortgage interest differential 10,192.81 10,193 10,193


51401 103 2A04 252 Travel other than training 33,433,616.89 33,433,617 (101,379) 33,332,238 51403 103 2A04 252 Travel - detail assignments 3,636.04 3,636 3,636 51403 553 2A04 252 Travel - detail assignments - - - 51404 103 2A04 252 Travel - foreign countries 35,910.72 35,911 35,911 51411 103 2A04 252 Travel - training outside USPS 317.20 317 317 51413 103 2A04 252 Travel - USPS training 399,531.20 399,531 399,531 51413 161 2A04 252 Travel - USPS training - - -

2A04 252 Product-specific International costs from 252 101,379 2A04 252 Subtotal Travel Costs 33,873,012.05 - 33,873,012 - 33,873,012

Subtotal Supervisor Personnel Costs 3,316,528,383.30 - 3,316,528,383 (5,455,193) 3,311,073,190

51101 130 2B01 252 Straight time salaries - workhours - full time employees 490,813,039.11 490,813,039 490,813,039 51102 130 2B01 252 Straight time salaries - workhours - part time & casual employees 415,957.85 415,958 415,958 51103 130 2B01 252 Overtime pay 10,429,267.33 10,429,267 10,429,267 51104 130 2B01 252 Penalty overtime pay 66.10 66 66 51105 130 2B01 252 Sunday, holiday, & night differential premium pay 3,182,514.51 3,182,515 3,182,515 51106 130 2B01 252 Limited duty assignment pay 782.32 782 782 51107 130 2B01 252 Overtime work - Straight time pay - Selected non-barg employees 217,103.76 217,104 217,104 51108 130 2B01 252 USPS/DOL rehabilitation pay 63,552.88 63,553 63,553 51109 130 2B01 252 Leave Without Pay Hours - - - 51121 130 2B01 252 Salaries - training 1,068,839.78 1,068,840 1,068,840 51141 130 2B01 252 Annual leave expense 49,479,848.80 49,479,849 49,479,849 51142 130 2B01 252 Holiday leave expense 19,642,351.27 19,642,351 19,642,351 51143 130 2B01 252 Salaries - sick leave (taken) 19,504,014.98 19,504,015 19,504,015 51145 130 2B01 252 Salaries - other leave 2,727,932.20 2,727,932 2,727,932 51151 130 2B01 252 Salaries - severance pay 15,056.64 15,057 15,057 51199 130 2B01 252 Salaries - severance pay - - - 51202 130 2B01 252 Health Benefits 65,622,165.46 65,622,165 65,622,165 51211 130 2B01 252 FERS retirement fund - mandatory 31,571,292.50 31,571,293 31,571,293 51212 130 2B01 252 CSRS retirement fund 1,769,531.15 1,769,531 1,769,531 51214 130 2B01 252 CSRS retirement fund - post 1983 employees 34,864.60 34,865 34,865 51215 130 2B01 252 FERS retirement fund - voluntary coverage 1,203,012.23 1,203,012 1,203,012 51216 130 2B01 252 Social security taxes 43,542.37 43,542 43,542 51217 130 2B01 252 Medicare 8,606,300.97 8,606,301 8,606,301 51218 130 2B01 252 Social security - post 1983 employees 334,135.81 334,136 334,136 51219 130 2B01 252 Social security - voluntary FERS conversion 684,500.54 684,501 684,501 51221 130 2B01 252 Social security - mandatory FERS 18,049,545.00 18,049,545 18,049,545 51222 130 2B01 252 Group life insurance 3,463,198.06 3,463,198 3,463,198 51224 130 2B01 252 Optional life insurance - PCES 235.80 236 236 51226 130 2B01 252 Thrift savings plan - mandatory FERS 12,611,225.66 12,611,226 12,611,226

CS 2

2-3


51227 130 2B01 252 Thrift savings plan - voluntary FERS 515,205.66 515,206 515,206 51251 130 2B01 252 Uniform/work clothes 2,815.43 2,815 2,815 51296 130 2B01 252 Annuity protection life insurance contra offset - - -


51111 130 2B02 252 Lump sum performance award - PCES 10,095.00 10,095 (2,857) 7,238 51112 130 2B02 252 Merit bonus payments - EAS 16,537,680.00 16,537,680 (2,786,953) 13,750,727 51113 130 2B02 252 Lump sum payments - labor contract - - - 51297 130 2B02 252 Medicare on lump sum payments - - - 51298 130 2B02 252 Social Security on lump sum payments - FERS mandatory - - - 51299 130 2B02 252 Social Security on lump sum payments - FERS voluntary - - - 51301 130 2B02 252 Economic Value Added (EVA) Incentive Awards - - - -


51239 130 2B03 252 Relocation - miscellaneous expenses 107,500.00 107,500 107,500 51241 130 2B03 252 Relocation - advance round trip - - - 51242 130 2B03 252 Relocation - en route travel 25,944.72 25,945 25,945 51243 130 2B03 252 Relocation - temporary lodging 847,799.58 847,800 847,800 51244 130 2B03 252 Relocation - transportation of household effects 325,410.43 325,410 325,410 51245 130 2B03 252 Relocation - return trips to former residence - - - 51247 130 2B03 252 Relocation - grossing up for relocation income tax 369,928.84 369,929 369,929 51248 130 2B03 252 Relocation - cost of purchasing/selling residence 658,061.39 658,061 658,061


51401 130 2B04 252 Travel other than training 13,435,202.64 13,435,203 - 13,435,203 51403 130 2B04 252 Travel - detail assignments - - - 51404 130 2B04 252 Travel - foreign countries 18,623.57 18,624 18,624 51411 130 2B04 252 Travel - training outside USPS - - - 51413 130 2B04 252 Travel - USPS training 8,256.08 8,256 8,256

2B04 252 Subtotal Travel Costs 13,462,082.29 - 13,462,082 - 13,462,082

Subtotal Professional & Technical Personnel Costs 774,416,401.02 - 774,416,401 (2,789,810) 771,626,591

Total Cost Segment 2 4,090,944,784.32 - 4,090,944,784 (8,245,003) 4,082,699,781


PCES Perf. Awards from Seg. 18 Subaccts. 183 to Subacct. 103, 130 (652,133) EAS Merit Bonuses from Seg. 18 Subaccst. 183 to Subacct. 103, 130 (7,592,871)Total (8,245,003)

Within Segment 2 International From Comp. 252 back to 252 (101,379)Total (101,379)

CS 3

3-1

Cost Segment 3Clerks & Mailhandlers - Cag A-J OfficesDistribution Plants & Bulk Mail Centers


51101 104 3A01 253 Straight time salaries - workhours - full time employees 6,251,359,542.76 6,251,359,543 6,251,359,543 51102 104 3A01 253 Straight time salaries - workhours - part time & casual employees 1,687,139,374.70 1,687,139,375 1,687,139,375 51103 104 3A01 253 Overtime pay 1,272,009,260.83 1,272,009,261 1,272,009,261 51104 104 3A01 253 Penalty overtime pay 88,508,568.55 88,508,569 88,508,569 51105 104 3A01 253 Sunday, holiday, & night differential premium pay 361,978,648.96 361,978,649 361,978,649 51106 104 3A01 253 Limited duty assignment pay (448,691.54) (448,692) (448,692)51107 104 3A01 253 Overtime work - Straight time pay - Selected non-barg employees 327.84 328 328 51108 104 3A01 253 USPS/DOL rehabilitation pay (231,888.92) (231,889) (231,889)51109 104 3A01 253 Leave Without Pay Hours - - - 51121 104 3A01 253 Salaries - training 90,069,154.59 90,069,155 90,069,155 51141 104 3A01 253 Annual leave expense 852,704,716.27 852,704,716 852,704,716 51142 104 3A01 253 Holiday leave expense 300,269,159.97 300,269,160 300,269,160 51143 104 3A01 253 Salaries - sick leave (taken) 424,538,227.72 424,538,228 424,538,228 51145 104 3A01 253 Salaries - other leave 54,826,086.09 54,826,086 54,826,086 51151 104 3A01 253 Salaries - severance pay 142,795.93 142,796 142,796 51199 104 3A01 253 Salaries - severance pay - - - 51202 104 3A01 253 Health Benefits 1,381,027,890.42 1,381,027,890 1,381,027,890 51211 104 3A01 253 FERS retirement fund - mandatory 721,410,612.14 721,410,612 721,410,612 51212 104 3A01 253 CSRS retirement fund 17,130,565.20 17,130,565 17,130,565 51214 104 3A01 253 CSRS retirement fund - post 1983 employees 665,890.34 665,890 665,890 51215 104 3A01 253 FERS retirement fund - voluntary coverage 9,445,676.68 9,445,677 9,445,677 51216 104 3A01 253 Social security taxes 27,728,013.06 27,728,013 27,728,013 51217 104 3A01 253 Medicare 160,744,142.13 160,744,142 160,744,142 51218 104 3A01 253 Social security - post 1983 employees 6,287,819.91 6,287,820 6,287,820 51219 104 3A01 253 Social security - voluntary FERS conversion 6,008,842.24 6,008,842 6,008,842 51221 104 3A01 253 Social security - mandatory FERS 463,956,164.87 463,956,165 463,956,165 51222 104 3A01 253 Group life insurance 57,978,505.23 57,978,505 57,978,505 51226 104 3A01 253 Thrift savings plan - mandatory FERS 266,721,094.42 266,721,094 266,721,094 51227 104 3A01 253 Thrift savings plan - voluntary FERS 3,838,493.30 3,838,493 3,838,493 51251 104 3A01 253 Uniform/work clothes 10,455,898.85 10,455,899 - 10,455,899 51296 104 3A01 253 Annuity protection life insurance contra offset - - - -


51112 104 3A02 253 Merit bonus payments - EAS 56,053.00 56,053 (20,368) 35,685 51113 104 3A02 253 Lump sum payments - labor contract - - - 51297 104 3A02 253 Medicare on lump sum payments - - - 51298 104 3A02 253 Social Security on lump sum payments - FERS mandatory - - - 51299 104 3A02 253 Social Security on lump sum payments - FERS voluntary - - - 51301 104 3A02 253 Economic Value Added (EVA) Incentive Awards - - - -

Subtotal Lump Sum/Bonus Payments 56,053.00 - 56,053 (20,368) 35,685

51239 104 3A03 253 Relocation - miscellaneous expenses 24,582.56 24,583 24,583 51241 104 3A03 253 Relocation - advance round trip 16,466.80 16,467 16,467 51242 104 3A03 253 Relocation - en route travel 22,920.52 22,921 22,921 51243 104 3A03 253 Relocation - temporary lodging 83,254.07 83,254 83,254 51244 104 3A03 253 Relocation - transportation of household effects 176,622.61 176,623 176,623 51245 104 3A03 253 Relocation - return trips to former residence - - -

CS 3

3-2


51246 104 3A03 253 Relocation - spouse job search expense - - - 51247 104 3A03 253 Relocation - grossing up for relocation income tax 10,137.15 10,137 10,137 51248 104 3A03 253 Relocation - cost of purchasing/selling residence 235,891.96 235,892 235,892

Subtotal Relocation Costs 569,875.67 - 569,876 - 569,876

51401 104 3A04 253 Travel other than training 14,982,951.33 14,982,951 14,982,951 51403 104 3A04 253 Travel - detail assignments 8,019.76 8,020 8,020 51404 104 3A04 253 Travel - foreign countries 13,624.34 13,624 13,624 51411 104 3A04 253 Travel - training outside USPS 352.69 353 353 51413 104 3A04 253 Travel - USPS training 535,700.06 535,700 535,700


Subtotal Clerks Cag A-J Personnel Costs 14,532,431,469.39 - 14,532,431,469 (20,368) 14,532,411,101 -

51101 107 3B01 253 Straight time salaries - workhours - full time employees 1,798,459,395.14 1,798,459,395 1,798,459,395 51102 107 3B01 253 Straight time salaries - workhours - part time & casual employees 262,389,810.53 262,389,811 262,389,811 51103 107 3B01 253 Overtime pay 580,746,707.69 580,746,708 580,746,708 51104 107 3B01 253 Penalty overtime pay 5,499.13 5,499 5,499 51105 107 3B01 253 Sunday, holiday, & night differential premium pay 159,560,803.13 159,560,803 159,560,803 51106 107 3B01 253 Limited duty assignment pay 187,093.90 187,094 187,094 51107 107 3B01 253 Overtime work - Straight time pay - Selected non-barg employees 399.57 400 400 51108 107 3B01 253 USPS/DOL rehabilitation pay 438,716.24 438,716 438,716 51109 107 3B01 253 Leave Without Pay Hours - - - 51121 107 3B01 253 Salaries - training 13,302,878.93 13,302,879 13,302,879 51141 107 3B01 253 Annual leave expense 207,082,116.75 207,082,117 207,082,117 51142 107 3B01 253 Holiday leave expense 85,905,559.28 85,905,559 85,905,559 51143 107 3B01 253 Salaries - sick leave (taken) 115,903,535.92 115,903,536 115,903,536 51145 107 3B01 253 Salaries - other leave 16,779,917.76 16,779,918 16,779,918 51199 107 3B01 253 Salaries - severance pay - - - 51202 107 3B01 253 Health Benefits 376,929,466.18 376,929,466 376,929,466 51211 107 3B01 253 FERS retirement fund - mandatory 212,255,537.51 212,255,538 212,255,538 51212 107 3B01 253 CSRS retirement fund 2,748,513.11 2,748,513 2,748,513 51214 107 3B01 253 CSRS retirement fund - post 1983 employees 118,724.43 118,724 118,724 51215 107 3B01 253 FERS retirement fund - voluntary coverage 1,217,917.67 1,217,918 1,217,918 51216 107 3B01 253 Social security taxes 10,100,780.31 10,100,780 10,100,780 51217 107 3B01 253 Medicare 46,031,038.91 46,031,039 46,031,039 51218 107 3B01 253 Social security - post 1983 employees 1,534,177.35 1,534,177 1,534,177 51219 107 3B01 253 Social security - voluntary FERS conversion 880,967.55 880,968 880,968 51221 107 3B01 253 Social security - mandatory FERS 151,253,129.90 151,253,130 151,253,130 51222 107 3B01 253 Group life insurance 14,882,088.58 14,882,089 14,882,089 51226 107 3B01 253 Thrift savings plan - mandatory FERS 73,076,333.89 73,076,334 73,076,334 51227 107 3B01 253 Thrift savings plan - voluntary FERS 458,908.40 458,908 458,908 51251 107 3B01 253 Uniform/work clothes 2,072,356.93 2,072,357 2,072,357 51296 107 3B01 253 Annuity protection life insurance contra offset - - -


51112 107 3B02 253 Merit Bonus Payments 12,424.00 12,424 (4,515) 7,909 51113 107 3B02 253 Lump sum payments - labor contract - - - 51297 107 3B02 253 Medicare on lump sum payments - - - 51298 107 3B02 253 Social Security on lump sum payments - FERS mandatory - - -

CS 3

3-3


51299 107 3B02 253 Social Security on lump sum payments - FERS voluntary - - - 51301 107 3B02 253 Economic Value Added (EVA) Incentive Awards - - - -


51239 107 3B03 253 Relocation - miscellaneous expenses 3,750.00 3,750 3,750 51241 107 3B03 253 Relocation - advance round trip 2,425.13 2,425 2,425 51242 107 3B03 253 Relocation - en route travel 3,916.03 3,916 3,916 51243 107 3B03 253 Relocation - temporary lodging 8,354.65 8,355 8,355 51244 107 3B03 253 Relocation - transportation of household effects 20,443.95 20,444 20,444 51247 107 3B03 253 Relocation - grossing up for relocation income tax 88.65 89 89 51248 107 3B03 253 Relocation - cost of purchasing/selling residence 34,144.00 34,144 34,144


51401 107 3B04 253 Travel other than training 949,636.59 949,637 949,637 51403 107 3B04 253 Travel - detail assignments 345.09 345 345 51411 107 3B04 253 Travel - training outside USPS 775.42 775 775 51413 107 3B04 253 Travel - USPS training 121,956.15 121,956 121,956


Subtotal Mailhandlers Cag A-J Personnel Costs 4,135,480,634.35 - 4,135,480,634 (4,515) 4,135,476,120

Subtotal Cost Segment 3 Personnel Costs 18,667,912,103.74 - 18,667,912,104 (24,883) 18,667,887,221

Total Cost Segment 3 18,667,912,103.74 - 18,667,912,104 (24,883) 18,667,887,221


EAS Merit Bonuses from Seg. 18 Subaccts. 183 to Subacct. 104, 107 (24,883) Total (24,883)

CS 4

4-1

Cost Segment 4Clerks, Cag K Offices


51101 105 4A01 42 Straight time salaries - workhours - full time employees 90,509.58 90,510 90,510 51102 105 4A01 42 Straight time salaries - workhours - part time & casual employees 2,651,425.90 2,651,426 2,651,426 51103 105 4A01 42 Overtime pay 194,727.46 194,727 194,727 51104 105 4A01 42 Penalty overtime pay 483.64 484 484 51105 105 4A01 42 Sunday, holiday, & night differential premium pay 9,440.02 9,440 9,440 51106 105 4A01 42 Limited duty assignment pay - - - 51108 105 4A01 42 USPS/DOL rehabilitation pay - - - 51109 105 4A01 42 Leave Without Pay Hours - - - 51121 105 4A01 42 Salaries - training 59,141.78 59,142 59,142 51141 105 4A01 42 Annual leave expense 369,310.07 369,310 369,310 51142 105 4A01 42 Holiday leave expense 3,904.70 3,905 3,905 51143 105 4A01 42 Salaries - sick leave (taken) 179,210.01 179,210 179,210 51145 105 4A01 42 Salaries - other leave 15,034.54 15,035 15,035 51199 105 4A01 42 Salaries - severance pay - - - 51202 105 4A01 42 Health Benefits 536,690.09 536,690 536,690 51211 105 4A01 42 FERS retirement fund - mandatory 213,451.29 213,451 213,451 51212 105 4A01 42 CSRS retirement fund 8,271.39 8,271 8,271 51214 105 4A01 42 CSRS retirement fund - post 1983 employees 111.97 112 112 51215 105 4A01 42 FERS retirement fund - voluntary coverage 2,788.32 2,788 2,788 51216 105 4A01 42 Social security taxes 58,449.12 58,449 58,449 51217 105 4A01 42 Medicare 49,729.10 49,729 49,729 51218 105 4A01 42 Social security - post 1983 employees 1,209.54 1,210 1,210 51219 105 4A01 42 Social security - voluntary FERS conversion 1,435.66 1,436 1,436 51221 105 4A01 42 Social security - mandatory FERS 120,799.05 120,799 120,799 51222 105 4A01 42 Group life insurance 22,071.16 22,071 22,071 51226 105 4A01 42 Thrift savings plan - mandatory FERS 70,437.33 70,437 70,437 51227 105 4A01 42 Thrift savings plan - voluntary FERS 1,209.17 1,209 1,209 51296 105 4A01 42 Annuity protection life insurance contra offset - - -


51113 105 4A02 42 Lump sum payments - labor contract - - - 51297 105 4A02 42 Medicare on lump sum payments - - - 51298 105 4A02 42 Social Security on lump sum payments - FERS mandatory - - - 51299 105 4A02 42 Social Security on lump sum payments - FERS voluntary - - -


51239 105 4A03 42 Relocation - miscellaneous expenses - - - 51241 105 4A03 42 Relocation - advance round trip - - - 51242 105 4A03 42 Relocation - en route travel - - - 51243 105 4A03 42 Relocation - temporary lodging - - - 51244 105 4A03 42 Relocation - transportation of household effects - - - 51247 105 4A03 42 Relocation - grossing up for relocation income tax - - -

Subtotal Relocation Costs - - - - -

51401 105 4A04 42 Travel other than training 45,346.34 45,346 45,346 51403 105 4A04 42 Travel - detail assignments - - -

CS 4

4-2


51413 105 4A04 42 Travel - USPS training 4,737.90 4,738 4,738 Subtotal Travel Costs 50,084.24 - 50,084 - 50,084

254 Subtotal Cag K Clerk Personnel Costs 4,709,925.13 - 4,709,925 - 4,709,925

Total Cost Segment 4 4,709,925.13 - 4,709,925 - 4,709,925

CS 6/7

6/7-1

Cost Segments 6 & 7City Delivery Carriers


51101 113 6A01 256 & 257 Straight time salaries - workhours - full time employees 7,533,283,580.84 (6,500,000) 7,526,783,581 7,526,783,581 51102 113 6A01 256 & 257 Straight time salaries - workhours - part time & casual employees 1,059,140,707.63 1,059,140,708 1,059,140,708 51103 113 6A01 256 & 257 Overtime pay 1,967,706,157.58 1,967,706,158 1,967,706,158 51104 113 6A01 256 & 257 Penalty overtime pay 186,022,152.68 186,022,153 186,022,153 51105 113 6A01 256 & 257 Sunday, holiday, & night differential premium pay 15,726,678.01 15,726,678 15,726,678 51106 113 6A01 256 & 257 Limited duty assignment pay 404,264.21 404,264 404,264 51107 113 6A01 256 & 257 Overtime work - Straight time pay - Selected non-barg employees (3,055.88) (3,056) (3,056)51108 113 6A01 256 & 257 USPS/DOL rehabilitation pay 1,121,479.06 1,121,479 1,121,479 51109 113 6A01 256 & 257 Leave Without Pay Hours - - - 51121 113 6A01 256 & 257 Salaries - training 83,756,643.10 83,756,643 83,756,643 51141 113 6A01 256 & 257 Annual leave expense 893,190,104.87 893,190,105 893,190,105 51142 113 6A01 256 & 257 Holiday leave expense 351,235,688.74 351,235,689 351,235,689 51143 113 6A01 256 & 257 Salaries - sick leave (taken) 433,969,354.61 433,969,355 433,969,355 51145 113 6A01 256 & 257 Salaries - other leave 74,005,077.39 74,005,077 74,005,077 51151 113 6A01 256 & 257 Salaries - severance pay - - - 51199 113 6A01 256 & 257 Salaries - severance pay - - - 51202 113 6A01 256 & 257 Health Benefits 1,564,416,309.83 1,564,416,310 1,564,416,310 51211 113 6A01 256 & 257 FERS retirement fund - mandatory 870,901,974.54 870,901,975 870,901,975 51212 113 6A01 256 & 257 CSRS retirement fund 13,277,183.13 13,277,183 13,277,183 51214 113 6A01 256 & 257 CSRS retirement fund - post 1983 employees 368,623.99 368,624 368,624 51215 113 6A01 256 & 257 FERS retirement fund - voluntary coverage 5,934,573.11 5,934,573 5,934,573 51216 113 6A01 256 & 257 Social security taxes 9,981,177.90 9,981,178 9,981,178 51217 113 6A01 256 & 257 Medicare 172,928,954.53 172,928,955 172,928,955 51218 113 6A01 256 & 257 Social security - post 1983 employees 4,250,931.01 4,250,931 4,250,931 51219 113 6A01 256 & 257 Social security - voluntary FERS conversion 3,857,260.68 3,857,261 3,857,261 51221 113 6A01 256 & 257 Social security - mandatory FERS 574,648,975.32 574,648,975 574,648,975 51222 113 6A01 256 & 257 Group life insurance 61,675,481.71 61,675,482 61,675,482 51226 113 6A01 256 & 257 Thrift savings plan - mandatory FERS 313,924,566.87 313,924,567 313,924,567 51227 113 6A01 256 & 257 Thrift savings plan - voluntary FERS 2,494,875.88 2,494,876 2,494,876 51251 113 6A01 256 & 257 Uniform/work clothes 67,862,404.05 67,862,404 67,862,404 51296 113 6A01 256 & 257 Annuity protection life insurance contra offset - - -

Subtotal Salaries & Benefits 16,266,082,125.39 (6,500,000) 16,259,582,125 - 16,259,582,125

51112 113 6A02 256 & 257 Merit bonus payments - EAS 24,037.00 24,037 (8,734) 15,303 51113 113 6A02 256 & 257 Lump sum payments - labor contract - - - 51297 113 6A02 256 & 257 Medicare on lump sum payments - - - 51298 113 6A02 256 & 257 Social Security on lump sum payments - FERS mandatory - - - 51299 113 6A02 256 & 257 Social Security on lump sum payments - FERS voluntary - - - 51301 113 6A02 256 & 257 Economic Value Added (EVA) Incentive Awards - - - -


51239 113 6A03 256 & 257 Relocation - miscellaneous expenses 6,150.00 6,150 6,150 51241 113 6A03 256 & 257 Relocation - advance round trip 3,013.51 3,014 3,014 51242 113 6A03 256 & 257 Relocation - en route travel 9,693.46 9,693 9,693 51243 113 6A03 256 & 257 Relocation - temporary lodging 20,815.46 20,815 20,815

CS 6/7

6/7-2


51244 113 6A03 256 & 257 Relocation - transportation of household effects 36,607.29 36,607 36,607 51245 113 6A03 256 & 257 Relocation - return trips to former residence - - - 51247 113 6A03 256 & 257 Relocation - grossing up for relocation income tax 4,067.15 4,067 4,067 51248 113 6A03 256 & 257 Relocation - cost of purchasing/selling residence 118,263.35 118,263 118,263


51401 113 6A04 256 & 257 Travel other than training 6,101,429.90 6,101,430 6,101,430 51403 113 6A04 256 & 257 Travel - detail assignments 613.69 614 614 51404 113 6A04 256 & 257 Travel - foreign countries 4,894.77 4,895 4,895 51411 113 6A04 256 & 257 Travel - training outside USPS 439.81 440 440 51413 113 6A04 256 & 257 Travel - USPS training 140,534.65 140,535 140,535


Subtotal City Delivery Carrier Personnel Costs 16,272,552,685.43 (6,500,000) 16,266,052,685 (8,734) 16,266,043,951

Total Cost Segments 6 & 7 16,272,552,685.43 (6,500,000) 16,266,052,685 (8,734) 16,266,043,951


EAS Merit Bonuses from Seg. 18 Subacct. 183 to Subacct. 113 (8,734) Total (8,734)

CS 8

8-1

Cost Segment 8Vehicle Service Drivers


51101 114 8A01 57 Straight time salaries - workhours - full time employees 288,362,602.75 288,362,603 288,362,603 51102 114 8A01 57 Straight time salaries - workhours - part time & casual employees 50,090,809.23 50,090,809 50,090,809 51103 114 8A01 57 Overtime pay 69,342,261.08 69,342,261 69,342,261 51104 114 8A01 57 Penalty overtime pay 8,583,247.11 8,583,247 8,583,247 51105 114 8A01 57 Sunday, holiday, & night differential premium pay 17,564,489.51 17,564,490 17,564,490 51106 114 8A01 57 Limited duty assignment pay (5,465.44) (5,465) (5,465)51108 114 8A01 57 USPS/DOL rehabilitation pay 17,668.17 17,668 17,668 51109 114 8A01 57 Leave Without Pay Hours - - - 51121 114 8A01 57 Salaries - training 1,551,660.33 1,551,660 1,551,660 51141 114 8A01 57 Annual leave expense 33,796,853.95 33,796,854 33,796,854 51142 114 8A01 57 Holiday leave expense 13,625,944.73 13,625,945 13,625,945 51143 114 8A01 57 Salaries - sick leave (taken) 17,145,461.21 17,145,461 17,145,461 51145 114 8A01 57 Salaries - other leave 3,030,005.68 3,030,006 3,030,006 51199 114 8A01 57 Salaries - severance pay - - - 51202 114 8A01 57 Health Benefits 61,322,953.36 61,322,953 61,322,953 51211 114 8A01 57 FERS retirement fund - mandatory 39,255,417.08 39,255,417 39,255,417 51212 114 8A01 57 CSRS retirement fund 279,443.05 279,443 279,443 51214 114 8A01 57 CSRS retirement fund - post 1983 employees 16,824.10 16,824 16,824 51215 114 8A01 57 FERS retirement fund - voluntary coverage 139,615.08 139,615 139,615 51216 114 8A01 57 Social security taxes 434,075.89 434,076 434,076 51217 114 8A01 57 Medicare 7,110,571.84 7,110,572 7,110,572 51218 114 8A01 57 Social security - post 1983 employees 183,567.15 183,567 183,567 51219 114 8A01 57 Social security - voluntary FERS conversion 97,278.95 97,279 97,279 51221 114 8A01 57 Social security - mandatory FERS 26,505,370.56 26,505,371 26,505,371 51222 114 8A01 57 Group life insurance 2,444,415.46 2,444,415 2,444,415 51226 114 8A01 57 Thrift savings plan - mandatory FERS 13,762,384.58 13,762,385 13,762,385 51227 114 8A01 57 Thrift savings plan - voluntary FERS 53,503.26 53,503 53,503 51251 114 8A01 57 Uniform/work clothes 2,670,598.58 2,670,599 2,670,599 51296 114 8A01 57 Annuity protection life insurance contra offset - - -


51113 114 8A02 57 Lump sum payments - labor contract - - - 51297 114 8A02 57 Medicare on lump sum payments - - - 51298 114 8A02 57 Social Security on lump sum payments - FERS mandatory - - - 51299 114 8A02 57 Social Security on lump sum payments - FERS voluntary - - - 51301 114 8A02 57 Economic Value Added (EVA) Incentive Awards - - -


51239 114 8A03 57 Relocation - miscellaneous expenses 300.00 300 300 51241 114 8A03 57 Relocation - advance round trip - - - 51242 114 8A03 57 Relocation - en route travel 220.05 220 220 51243 114 8A03 57 Relocation - temporary lodging - - - 51244 114 8A03 57 Relocation - transportation of household effects - - - 51248 114 8A03 57 Relocation - cost of purchasing/selling residence 4,687.13 4,687 4,687

Subtotal Relocation 5,207.18 - 5,207 - 5,207

CS 8

8-2


51401 114 8A04 57 Travel other than training 408,760.30 408,760 408,760 51403 114 8A04 57 Travel - detail assignments - - - 51411 114 8A04 57 Travel - training outside USPS - - - 51413 114 8A04 57 Travel - USPS training (117,973.14) (117,973) (117,973)

Subtotal Travel Costs 290,787.16 - 290,787 - 290,787

57 Subtotal Vehicle Service Driver Personnel Costs 657,677,551.59 - 657,677,552 - 657,677,552

258 Total Cost Segment 8 657,677,551.59 - 657,677,552 - 657,677,552

CS 10

10-1

Cost Segment 10Rural Carriers


51101 112 10A01 72 Straight time salaries - workhours - full time employees 2,703,590,297.48 2,703,590,297 2,703,590,297 51102 112 10A01 72 Straight time salaries - workhours - part time & casual employees 1,122,902,072.07 1,122,902,072 1,122,902,072 51103 112 10A01 72 Overtime pay 151,157,814.98 151,157,815 151,157,815 51104 112 10A01 72 Penalty overtime pay 1.25 1 1 51105 112 10A01 72 Sunday, holiday, & night differential premium pay 20,858,240.28 20,858,240 20,858,240 51106 112 10A01 72 Limited duty assignment pay 24,334.20 24,334 24,334 51107 112 10A01 72 Overtime work - Straight time pay - Selected non-barg employees 7,017.46 53,800,000 53,807,017 53,807,017 51108 112 10A01 72 USPS/DOL rehabilitation pay 69,727.68 69,728 69,728 51109 112 10A01 72 Leave Without Pay Hours - - - 51141 112 10A01 72 Annual leave expense 257,940,512.09 257,940,512 257,940,512 51142 112 10A01 72 Holiday leave expense 121,533,335.17 121,533,335 121,533,335 51143 112 10A01 72 Salaries - sick leave (taken) 150,431,459.11 150,431,459 150,431,459 51145 112 10A01 72 Salaries - other leave 30,891,110.90 30,891,111 30,891,111 51199 112 10A01 72 Salaries - severance pay - - - 51202 112 10A01 72 Health Benefits 461,971,571.83 461,971,572 461,971,572 51211 112 10A01 72 FERS retirement fund - mandatory 318,463,824.14 318,463,824 318,463,824 51212 112 10A01 72 CSRS retirement fund 1,214,265.06 1,214,265 1,214,265 51214 112 10A01 72 CSRS retirement fund - post 1983 employees 1,037,136.18 1,037,136 1,037,136 51215 112 10A01 72 FERS retirement fund - voluntary coverage 3,783,408.18 3,783,408 3,783,408 51216 112 10A01 72 Social security taxes 73,822,743.74 73,822,744 73,822,744 51217 112 10A01 72 Medicare 63,842,212.08 63,842,212 63,842,212 51218 112 10A01 72 Social security - post 1983 employees 9,838,811.12 9,838,811 9,838,811 51219 112 10A01 72 Social security - voluntary FERS conversion 2,032,237.34 2,032,237 2,032,237 51221 112 10A01 72 Social security - mandatory FERS 175,988,318.79 175,988,319 175,988,319 51222 112 10A01 72 Group life insurance 20,070,723.26 20,070,723 20,070,723 51226 112 10A01 72 Thrift savings plan - mandatory FERS 113,125,383.05 113,125,383 113,125,383 51227 112 10A01 72 Thrift savings plan - voluntary FERS 1,577,658.41 1,577,658 1,577,658 51296 112 10A01 72 Annuity protection life insurance contra offset - - -

Subtotal Salaries & Benefits 5,806,174,215.85 53,800,000 5,859,974,216 - 5,859,974,216



51239 112 10A03 72 Relocation - miscellaneous expenses - - - 51241 112 10A03 72 Relocation - advance round trip - - - 51242 112 10A03 72 Relocation - en route travel - - - 51243 112 10A03 72 Relocation - temporary lodging - - - 51244 112 10A03 72 Relocation - transportation of household effects - - - 51247 112 10A03 72 Relocation - grossing up for relocation income tax - - - 51248 112 10A03 72 Relocation - cost of purchasing/selling residence - - -


CS 10

10-2


51401 112 10A04 72 Travel other than training 7,014,202.46 7,014,202 7,014,202 51403 112 10A04 72 Travel - detail assignments 1,037.19 1,037 1,037 51411 112 10A04 72 Travel - training outside USPS - - - 51413 112 10A04 72 Travel - USPS training 54,459.45 54,459 54,459


Subtotal Rural Carrier Personnel Costs 5,813,266,518.95 53,800,000 5,867,066,519 (8,214) 5,867,058,305

52462 10B 73 Equipment Maintenance Allowance 494,530,660.71 494,530,661 494,530,661 52463 10B 73 Incentives for Rural Carriers 114,790.40 114,790 114,790

Subtotal Equipment Maintenance Allowance 494,645,451.11 - 494,645,451 - 494,645,451

260 Total Cost Segment 10 6,307,911,970.06 53,800,000 6,361,711,970 (8,214) 6,361,703,756



CS 11

11-1

Cost Segment 11Custodial & Maintenance Services


51101 121 11A01 74 Straight time salaries - workhours - full time employees 553,359,284.03 553,359,284 57,712,866 611,072,150 51102 121 11A01 74 Straight time salaries - workhours - part time & casual employees 26,407,655.84 26,407,656 276,817 26,684,473 51103 121 11A01 74 Overtime pay 57,506,455.00 57,506,455 2,816,787 60,323,242 51104 121 11A01 74 Penalty overtime pay 2,604,883.06 2,604,883 46,022 2,650,905 51105 121 11A01 74 Sunday, holiday, & night differential premium pay 21,997,182.11 21,997,182 1,255,274 23,252,456 51106 121 11A01 74 Limited duty assignment pay (196.89) (197) 24 (173)51107 121 11A01 74 Overtime work - Straight time pay - Selected non-barg employees 61,104.47 61,104 8,908 70,012 51108 121 11A01 74 USPS/DOL rehabilitation pay 53,066.72 53,067 91,174 144,241

51121 121 11A01 74 Salaries - training 3,647,789.83 3,647,790 121,075 3,768,865 51141 121 11A01 74 Annual leave expense 62,245,200.84 62,245,201 6,068,140 68,313,340 51142 121 11A01 74 Holiday leave expense 26,631,115.93 26,631,116 2,491,760 29,122,876 51143 121 11A01 74 Salaries - sick leave (taken) 31,119,986.56 31,119,987 2,862,034 33,982,020 51145 121 11A01 74 Salaries - other leave 4,628,424.26 4,628,424 386,477 5,014,901 51151 121 11A01 74 Salaries - severance pay - - - - 51199 121 11A01 74 Salaries - severance pay - - - - 51202 121 11A01 74 Health Benefits 105,231,406.55 105,231,407 9,221,935 114,453,341 51211 121 11A01 74 FERS retirement fund - mandatory 63,525,325.62 63,525,326 4,928,618 68,453,944 51212 121 11A01 74 CSRS retirement fund 730,517.00 730,517 135,161 865,678 51214 121 11A01 74 CSRS retirement fund - post 1983 employees 50,832.60 50,833 5,423 56,256 51215 121 11A01 74 FERS retirement fund - voluntary coverage 606,982.77 606,983 127,361 734,344 51216 121 11A01 74 Social security taxes 755,945.86 755,946 3,906 759,852 51217 121 11A01 74 Medicare 11,155,325.45 11,155,325 1,045,301 12,200,626 51218 121 11A01 74 Social security - post 1983 employees 585,204.41 585,204 83,397 668,601 51219 121 11A01 74 Social security - voluntary FERS conversion 377,354.36 377,354 72,885 450,240 51221 121 11A01 74 Social security - mandatory FERS 38,676,929.31 38,676,929 2,829,207 41,506,136 51222 121 11A01 74 Group life insurance 4,271,692.99 4,271,693 424,380 4,696,073 51226 121 11A01 74 Thrift savings plan - mandatory FERS 22,012,232.41 22,012,232 1,758,612 23,770,844 51227 121 11A01 74 Thrift savings plan - voluntary FERS 237,859.43 237,859 51,529 289,388 51251 121 11A01 74 Uniform/work clothes 789,159.22 789,159 35,059 824,218 51296 121 11A01 74 Annuity protection life insurance contra offset - - - -

Subtotal Salaries & Benefits 1,039,268,719.74 - 1,039,268,720 94,860,130 1,134,128,850

51112 121 11A02 74 Merit bonus payments - EAS 27,215.00 27,215 12,083 39,298 51113 121 11A02 74 Lump sum payments - labor contract - - - - 51297 121 11A02 74 Medicare on lump sum payments - - - - 51298 121 11A02 74 Social Security on lump sum payments - FERS mandatory - - - - 51299 121 11A02 74 Social Security on lump sum payments - FERS voluntary - - - -

Subtotal Lump Sum/Bonus Payments 27,215.00 - 27,215 12,083 39,298

51239 121 11A03 74 Relocation - miscellaneous expenses 900.00 900 2,006 2,906 51241 121 11A03 74 Relocation - advance round trip - - - - 51242 121 11A03 74 Relocation - en route travel 924.33 924 1,618 2,543 51243 121 11A03 74 Relocation - temporary lodging 28,677.11 28,677 22,026 50,703 51244 121 11A03 74 Relocation - transportation of household effects 690.33 690 2,146 2,836 51245 121 11A03 74 Relocation - return trips to former residence - - - - 51247 121 11A03 74 Relocation - grossing up for relocation income tax 8,288.95 8,289 10,517 18,806 51248 121 11A03 74 Relocation - cost of purchasing/selling residence 9,562.68 9,563 17,692 27,255

CS 11

11-2


Subtotal Relocation Costs 49,043.40 - 49,043 56,006 105,049

51401 121 11A04 74 Travel other than training 1,264,444.23 1,264,444 154,638 1,419,082 51403 121 11A04 74 Travel - detail assignments - - - - 51411 121 11A04 74 Travel - training outside USPS - - - - 51413 121 11A04 74 Travel - USPS training 215,040.51 215,041 4,803 219,843

Subtotal Travel Costs 1,479,484.74 - 1,479,485 159,441 1,638,926

74 Subtotal Building Service Maintenance Personnel Costs 1,040,824,462.88 - 1,040,824,463 95,087,660 1,135,912,123

51101 123 11B01 75 Straight time salaries - workhours - full time employees 715,159,006.20 715,159,006 74,587,844 789,746,851 51102 123 11B01 75 Straight time salaries - workhours - part time & casual employees 200,545.83 200,546 2,102 202,648 51103 123 11B01 75 Overtime pay 117,171,497.27 117,171,497 5,739,306 122,910,804 51104 123 11B01 75 Penalty overtime pay 19,198,331.48 19,198,331 339,191 19,537,523 51105 123 11B01 75 Sunday, holiday, & night differential premium pay 49,046,943.81 49,046,944 2,798,874 51,845,818 51106 123 11B01 75 Limited duty assignment pay (16,607.42) (16,607) 1,996 (14,612)51107 123 11B01 75 Overtime work - Straight time pay - Selected non-barg employees 5,861,459.97 5,861,460 854,467 6,715,927 51108 123 11B01 75 USPS/DOL rehabilitation pay (28,392.10) (28,392) (48,781) (77,173)51121 123 11B01 75 Salaries - training 31,105,437.43 31,105,437 1,032,429 32,137,867 51141 123 11B01 75 Annual leave expense 80,595,409.02 80,595,409 7,857,059 88,452,468 51142 123 11B01 75 Holiday leave expense 34,013,626.77 34,013,627 3,182,510 37,196,137 51143 123 11B01 75 Salaries - sick leave (taken) 37,460,290.90 37,460,291 3,445,137 40,905,428 51145 123 11B01 75 Salaries - other leave 5,478,271.87 5,478,272 457,440 5,935,712 51151 123 11B01 75 Salaries - severance pay - - - - 51199 123 11B01 75 Salaries - severance pay - - - - 51202 123 11B01 75 Health Benefits 120,475,918.11 120,475,918 10,557,885 131,033,803 51211 123 11B01 75 FERS retirement fund - mandatory 77,498,226.89 77,498,227 6,012,707 83,510,934 51212 123 11B01 75 CSRS retirement fund 1,193,392.40 1,193,392 220,803 1,414,196 51214 123 11B01 75 CSRS retirement fund - post 1983 employees 45,031.85 45,032 4,804 49,836 51215 123 11B01 75 FERS retirement fund - voluntary coverage 581,228.84 581,229 121,957 703,186 51216 123 11B01 75 Social security taxes 9,547.61 9,548 49 9,597 51217 123 11B01 75 Medicare 15,468,864.75 15,468,865 1,449,498 16,918,362 51218 123 11B01 75 Social security - post 1983 employees 522,778.22 522,778 74,500 597,278 51219 123 11B01 75 Social security - voluntary FERS conversion 391,181.00 391,181 75,556 466,737 51221 123 11B01 75 Social security - mandatory FERS 51,649,154.42 51,649,154 3,778,121 55,427,276 51222 123 11B01 75 Group life insurance 5,431,826.07 5,431,826 539,636 5,971,462 51226 123 11B01 75 Thrift savings plan - mandatory FERS 31,201,145.50 31,201,146 2,492,737 33,693,882 51227 123 11B01 75 Thrift savings plan - voluntary FERS 247,853.70 247,854 53,694 301,547 51251 123 11B01 75 Uniform/work clothes 843,103.83 843,104 37,455 880,559 51296 123 11B01 75 Annuity protection life insurance contra offset - - - -

Subtotal Salaries & Benefits 1,400,805,074.22 - 1,400,805,074 125,668,977 1,526,474,052

51112 123 11B02 75 Merit bonus payments - EAS 1,113,324.00 1,113,324 598,054 1,711,378 51113 123 11B02 75 Lump sum payments - labor contract - - - - 51297 123 11B02 75 Medicare on lump sum payments - - - - 51298 123 11B02 75 Social Security on lump sum payments - FERS mandatory - - - - 51299 123 11B02 75 Social Security on lump sum payments - FERS voluntary - - - -

Subtotal Lump Sum/Bonus Payments 1,113,324.00 - 1,113,324 598,054 1,711,378

51239 123 11B03 75 Relocation - miscellaneous expenses 29,000.00 29,000 64,638 93,638 51241 123 11B03 75 Relocation - advance round trip 4,248.91 4,249 - 4,249 51242 123 11B03 75 Relocation - en route travel 9,165.53 9,166 16,047 25,212

CS 11

11-3


51243 123 11B03 75 Relocation - temporary lodging 266,735.42 266,735 204,871 471,607 51244 123 11B03 75 Relocation - transportation of household effects 63,308.57 63,309 196,816 260,125 51245 123 11B03 75 Relocation - return trips to former residence - - - - 51247 123 11B03 75 Relocation - grossing up for relocation income tax 102,937.46 102,937 130,612 233,550 51248 123 11B03 75 Relocation - cost of purchasing/selling residence 90,140.96 90,141 166,770 256,911

Subtotal Relocation Costs 565,536.85 - 565,537 779,755 1,345,291

51401 123 11B04 75 Travel other than training 15,044,793.49 15,044,793 1,839,939 16,884,732 51403 123 11B04 75 Travel - detail assignments 3,361.71 3,362 - 3,362 51404 123 11B04 75 Travel - foreign countries 27,922.48 27,922 95 28,017 51411 123 11B04 75 Travel - training outside USPS 759.10 759 - 759 51413 123 11B04 75 Travel - USPS training 2,302,701.54 2,302,702 51,430 2,354,132

Subtotal Travel Costs 17,379,538.32 - 17,379,538 1,891,464 19,271,002

75 Subtotal Operating Equipment Maintenance Personnel Costs 1,419,863,473.39 - 1,419,863,473 128,938,250 1,548,801,723

51101 125 11C01 79 Straight time salaries - workhours - full time employees 266,767,713.06 266,767,713 27,822,664 294,590,377 51102 125 11C01 79 Straight time salaries - workhours - part time & casual employees 1,673,620.43 1,673,620 17,544 1,691,164 51103 125 11C01 79 Overtime pay 27,978,942.65 27,978,943 1,370,467 29,349,410 51104 125 11C01 79 Penalty overtime pay 2,373,627.03 2,373,627 41,937 2,415,564 51105 125 11C01 79 Sunday, holiday, & night differential premium pay 8,578,555.78 8,578,556 489,537 9,068,093 51106 125 11C01 79 Limited duty assignment pay 3,938.04 3,938 (473) 3,465 51107 125 11C01 79 Overtime work - Straight time pay - Selected non-barg employees 4,637,636.98 4,637,637 676,062 5,313,699 51108 125 11C01 79 USPS/DOL rehabilitation pay 19,801.72 19,802 34,021 53,823 51121 125 11C01 79 Salaries - training 4,069,225.62 4,069,226 135,063 4,204,288 51141 125 11C01 79 Annual leave expense 30,243,932.42 30,243,932 2,948,410 33,192,343 51142 125 11C01 79 Holiday leave expense 12,493,202.92 12,493,203 1,168,936 13,662,139 51143 125 11C01 79 Salaries - sick leave (taken) 15,145,239.38 15,145,239 1,392,873 16,538,112 51145 125 11C01 79 Salaries - other leave 2,097,898.62 2,097,899 175,176 2,273,075 51151 125 11C01 79 Salaries - severance pay - - - - 51199 125 11C01 79 Salaries - severance pay - - - - 51202 125 11C01 79 Health Benefits 47,010,984.71 47,010,985 4,119,799 51,130,784 51211 125 11C01 79 FERS retirement fund - mandatory 26,348,472.07 26,348,472 2,044,248 28,392,721 51212 125 11C01 79 CSRS retirement fund 579,396.47 579,396 107,201 686,597 51214 125 11C01 79 CSRS retirement fund - post 1983 employees 21,616.26 21,616 2,306 23,922 51215 125 11C01 79 FERS retirement fund - voluntary coverage 247,609.54 247,610 51,955 299,565 51216 125 11C01 79 Social security taxes 28,010.15 28,010 145 28,155 51217 125 11C01 79 Medicare 5,314,708.28 5,314,708 498,010 5,812,719 51218 125 11C01 79 Social security - post 1983 employees 204,356.03 204,356 29,122 233,478 51219 125 11C01 79 Social security - voluntary FERS conversion 153,477.84 153,478 29,644 183,122 51221 125 11C01 79 Social security - mandatory FERS 16,381,269.74 16,381,270 1,198,285 17,579,555 51222 125 11C01 79 Group life insurance 2,002,413.77 2,002,414 198,934 2,201,348 51226 125 11C01 79 Thrift savings plan - mandatory FERS 10,455,161.67 10,455,162 835,289 11,290,450 51227 125 11C01 79 Thrift savings plan - voluntary FERS 97,715.01 97,715 21,168 118,883 51251 125 11C01 79 Uniform/work clothes 503,691.50 503,692 22,377 526,068 51296 125 11C01 79 Annuity protection life insurance contra offset - - - -

Subtotal Salaries & Benefits 485,432,217.69 - 485,432,218 45,430,701 530,862,919

51112 125 11C02 79 Merit bonus payments - EAS 1,164,796.00 1,164,796 630,193 1,794,989 51113 125 11C02 79 Lump sum payments - labor contract - - - - 51297 125 11C02 79 Medicare on lump sum payments - - - - 51298 125 11C02 79 Social Security on lump sum payments - FERS mandatory - - - -

CS 11

11-4


51299 125 11C02 79 Social Security on lump sum payments - FERS voluntary - - - - Subtotal Lump Sum/Bonus Payments 1,164,796.00 - 1,164,796 630,193 1,794,989

51239 125 11C03 79 Relocation - miscellaneous expenses 24,667.00 24,667 54,981 79,648 51241 125 11C03 79 Relocation - advance round trip - - - - 51242 125 11C03 79 Relocation - en route travel 4,793.60 4,794 8,393 13,186 51243 125 11C03 79 Relocation - temporary lodging 102,561.00 102,561 78,774 181,335 51244 125 11C03 79 Relocation - transportation of household effects 34,343.25 34,343 106,768 141,111 51245 125 11C03 79 Relocation - return trips to former residence - - - - 51247 125 11C03 79 Relocation - grossing up for relocation income tax 56,274.06 56,274 71,403 127,677 51248 125 11C03 79 Relocation - cost of purchasing/selling residence 233,636.97 233,637 432,252 665,889

Subtotal Relocation Costs 456,275.88 - 456,276 752,570 1,208,846

51401 125 11C04 79 Travel other than training 3,053,278.97 3,053,279 373,408 3,426,687 51403 125 11C04 79 Travel - detail assignments 587.60 588 - 588 51404 125 11C04 79 Travel - foreign countries - - 0 0 51411 125 11C04 79 Travel - training outside USPS 937.10 937 - 937 51413 125 11C04 79 Travel - USPS training 339,445.88 339,446 7,581 347,027

Subtotal Travel Costs 3,394,249.55 - 3,394,250 380,989 3,775,239

79 Subtotal Building & Plant Equipment Maintenance Personnel Costs 490,447,539.12 - 490,447,539 47,194,453 537,641,992

51101 127 11D01 74-79 Straight time salaries - workhours - full time employees 160,123,374.67 160,123,375 (160,123,375) - 51102 127 11D01 74-79 Straight time salaries - workhours - part time & casual employees 296,463.30 296,463 (296,463) - 51103 127 11D01 74-79 Overtime pay 9,926,560.80 9,926,561 (9,926,561) - 51104 127 11D01 74-79 Penalty overtime pay 427,150.09 427,150 (427,150) - 51105 127 11D01 74-79 Sunday, holiday, & night differential premium pay 4,543,684.99 4,543,685 (4,543,685) - 51106 127 11D01 74-79 Limited duty assignment pay 1,546.00 1,546 (1,546) - 51107 127 11D01 74-79 Overtime work - Straight time pay - Selected non-barg employees 1,539,436.81 1,539,437 (1,539,437) - 51108 127 11D01 74-79 USPS/DOL rehabilitation pay 76,415.14 76,415 (76,415) - 51121 127 11D01 74-79 Salaries - training 1,288,566.95 1,288,567 (1,288,567) - 51141 127 11D01 74-79 Annual leave expense 16,873,608.51 16,873,609 (16,873,609) - 51142 127 11D01 74-79 Holiday leave expense 6,843,206.30 6,843,206 (6,843,206) - 51143 127 11D01 74-79 Salaries - sick leave (taken) 7,700,043.71 7,700,044 (7,700,044) - 51145 127 11D01 74-79 Salaries - other leave 1,019,093.20 1,019,093 (1,019,093) - 51151 127 11D01 74-79 Salaries - severance pay - - - - 51199 127 11D01 74-79 Salaries - severance pay - - - - 51202 127 11D01 74-79 Health Benefits 23,899,618.85 23,899,619 (23,899,619) - 51211 127 11D01 74-79 FERS retirement fund - mandatory 12,985,573.05 12,985,573 (12,985,573) - 51212 127 11D01 74-79 CSRS retirement fund 463,165.60 463,166 (463,166) - 51214 127 11D01 74-79 CSRS retirement fund - post 1983 employees 12,533.24 12,533 (12,533) - 51215 127 11D01 74-79 FERS retirement fund - voluntary coverage 301,273.21 301,273 (301,273) - 51216 127 11D01 74-79 Social security taxes 4,099.72 4,100 (4,100) - 51217 127 11D01 74-79 Medicare 2,992,808.84 2,992,809 (2,992,809) - 51218 127 11D01 74-79 Social security - post 1983 employees 187,019.25 187,019 (187,019) - 51219 127 11D01 74-79 Social security - voluntary FERS conversion 178,085.43 178,085 (178,085) - 51221 127 11D01 74-79 Social security - mandatory FERS 7,805,613.16 7,805,613 (7,805,613) - 51222 127 11D01 74-79 Group life insurance 1,162,949.34 1,162,949 (1,162,949) - 51226 127 11D01 74-79 Thrift savings plan - mandatory FERS 5,086,637.42 5,086,637 (5,086,637) - 51227 127 11D01 74-79 Thrift savings plan - voluntary FERS 126,390.69 126,391 (126,391) - 51251 127 11D01 74-79 Uniform/work clothes 94,890.26 94,890 (94,890) - 51296 127 11D01 74-79 Annuity protection life insurance contra offset - - - -

CS 11

11-5


Subtotal Salaries & Benefits 265,959,808.53 - 265,959,809 (265,959,809) -

51112 127 11D02 74-79 Merit bonus payments - EAS 1,860,055.00 1,860,055 (1,860,055.00) - 51113 127 11D02 74-79 Lump sum payments - labor contract - - - - 51297 127 11D02 74-79 Medicare on lump sum payments - - - - 51298 127 11D02 74-79 Social Security on lump sum payments - FERS mandatory - - - - 51299 127 11D02 74-79 Social Security on lump sum payments - FERS voluntary - - - -

Subtotal Lump Sum/Bonus Payments 1,860,055.00 - 1,860,055 (1,860,055) -

51239 127 11D03 74-79 Relocation - miscellaneous expenses 121,625.00 121,625 (121,625) - 51241 127 11D03 74-79 Relocation - advance round trip - - - - 51242 127 11D03 74-79 Relocation - en route travel 26,057.75 26,058 (26,058) - 51243 127 11D03 74-79 Relocation - temporary lodging 305,671.00 305,671 (305,671) - 51244 127 11D03 74-79 Relocation - transportation of household effects 305,730.18 305,730 (305,730) - 51245 127 11D03 74-79 Relocation - return trips to former residence - - - - 51247 127 11D03 74-79 Relocation - grossing up for relocation income tax 212,532.82 212,533 (212,533) - 51248 127 11D03 74-79 Relocation - cost of purchasing/selling residence 616,713.33 616,713 (616,713) -

Subtotal Relocation Costs 1,588,330.08 - 1,588,330 (1,588,330) -

51401 127 11D04 74-79 Travel other than training 2,367,985.04 2,367,985 (2,367,985) - 51403 127 11D04 74-79 Travel - detail assignments - - - - 51404 127 11D04 74-79 Travel - foreign countries 94.58 95 (95) - 51411 127 11D04 74-79 Travel - training outside USPS - - - - 51413 127 11D04 74-79 Travel - USPS training 63,814.60 63,815 (63,815) -

Subtotal Travel Costs 2,431,894.22 - 2,431,894 (2,431,894) -

Subtotal Maintenance Administrative Support Personnel Costs 271,840,087.83 - 271,840,088 (271,840,088) -

Subtotal Cost Segment 11 Personnel Costs 3,222,975,563.22 - 3,222,975,563 (619,725) 3,222,355,838

52311 11F 81 Contract Job Cleaners - Building Services 99,916,781.03 99,916,781 - 99,916,781

261 Total Cost Segment 11 3,322,892,344.25 - 3,322,892,344 (619,725) 3,322,272,619


EAS Merit Bonuses from Seg. 18 Subacct. 183 to Subaccts. 121, 123, 125, 127 (619,725) Total (619,725)

Reallocation of Subacct. 127 to 121, 123, 125 within Seg. 11 From Subacct. 127 to 121 95,087,660 From Subacct. 127 to 123 128,938,250 From Subacct. 127 to 125 47,194,453 From Subacct. 127 (271,840,088) Total (619,725)

CS 12

12-1

Cost Segment 12Motor Vehicle Service


51101 141 12A01 90 Straight time salaries - workhours - full time employees 240,290,441.29 240,290,441 240,290,441 51102 141 12A01 90 Straight time salaries - workhours - part time & casual employees 2,381,994.68 2,381,995 2,381,995 51103 141 12A01 90 Overtime pay 28,083,470.62 28,083,471 28,083,471 51104 141 12A01 90 Penalty overtime pay 1,115,004.67 1,115,005 1,115,005 51105 141 12A01 90 Sunday, holiday, & night differential premium pay 4,580,056.84 4,580,057 4,580,057 51106 141 12A01 90 Limited duty assignment pay 397.67 398 398 51107 141 12A01 90 Overtime work - Straight time pay - Selected non-barg employees 1,107,355.67 1,107,356 1,107,356 51108 141 12A01 90 USPS/DOL rehabilitation pay (414.74) (415) (415)51109 141 12A01 90 Leave Without Pay Hours - - - 51121 141 12A01 90 Salaries - training 2,665,072.83 2,665,073 2,665,073 51141 141 12A01 90 Annual leave expense 26,407,815.44 26,407,815 26,407,815 51142 141 12A01 90 Holiday leave expense 11,228,972.88 11,228,973 11,228,973 51143 141 12A01 90 Salaries - sick leave (taken) 12,403,770.11 12,403,770 12,403,770 51145 141 12A01 90 Salaries - other leave 1,890,505.66 1,890,506 1,890,506 51199 141 12A01 90 Salaries - severance pay - - - 51202 141 12A01 90 Health Benefits 44,206,121.22 44,206,121 44,206,121 51211 141 12A01 90 FERS retirement fund - mandatory 23,940,131.10 23,940,131 23,940,131 51212 141 12A01 90 CSRS retirement fund 524,699.66 524,700 524,700 51214 141 12A01 90 CSRS retirement fund - post 1983 employees 12,001.59 12,002 12,002 51215 141 12A01 90 FERS retirement fund - voluntary coverage 181,539.93 181,540 181,540 51216 141 12A01 90 Social security taxes 20,535.45 20,535 20,535 51217 141 12A01 90 Medicare 4,684,615.82 4,684,616 4,684,616 51218 141 12A01 90 Social security - post 1983 employees 113,882.08 113,882 113,882 51219 141 12A01 90 Social security - voluntary FERS conversion 109,878.25 109,878 109,878 51221 141 12A01 90 Social security - mandatory FERS 14,593,347.54 14,593,348 14,593,348 51222 141 12A01 90 Group life insurance 1,797,535.19 1,797,535 1,797,535 51226 141 12A01 90 Thrift savings plan - mandatory FERS 8,932,558.15 8,932,558 8,932,558 51227 141 12A01 90 Thrift savings plan - voluntary FERS 72,051.55 72,052 72,052 51251 141 12A01 90 Uniform/work clothes 238,831.74 238,832 238,832 51296 141 12A01 90 Annuity protection life insurance contra offset - - -




51239 141 12A03 90 Relocation - miscellaneous expenses 10,000.00 10,000 10,000 51241 141 12A03 90 Relocation - advance round trip - - - 51242 141 12A03 90 Relocation - en route travel 1,181.64 1,182 1,182 51243 141 12A03 90 Relocation - temporary lodging 116,001.00 116,001 116,001 51244 141 12A03 90 Relocation - transportation of household effects 30,851.04 30,851 30,851 51245 141 12A03 90 Relocation - return trips to former residence - - -

CS 12

12-2


51247 141 12A03 90 Relocation - grossing up for relocation income tax 46,485.94 46,486 46,486 51248 141 12A03 90 Relocation - cost of purchasing/selling residence 199,903.75 199,904 199,904


51401 141 12A04 90 Travel other than training 1,319,441.16 1,319,441 1,319,441 51403 141 12A04 90 Travel - detail assignments 555.00 555 555 51403 554 12A04 90 Travel - detail assignments - - - 51411 141 12A04 90 Travel - training outside USPS 1,700.12 1,700 1,700 51413 141 12A04 90 Travel - USPS training 221,782.81 221,783 221,783


Subtotal Motor Vehicle Service Personnel Costs 434,406,640.35 - 434,406,640 (154,918) 434,251,722

52150 12B 99 Motor Vehicle Parts & Supplies - Purchased/Transferred 102,584,227.30 102,584,227 102,584,227 52150 040 12B 99 Motor Vehicle Parts & Supplies - Issued 158,148,109.52 158,148,110 158,148,110 52151 12B 99 Vehicle Supplies & Materials - Commercial Service Stations 290,190,519.41 290,190,519 290,190,519 52151 594 12B 99 Vehicle Supplies & Materials - Commercial Service Stations 1,198,355.07 1,198,355 1,198,355 52153 697 12B 99 Compressed Natural Gas for vehicles 150,935.48 150,935 150,935 52170 12B 99 Motor Vehicle Bulk Fuel/Oil - Purchased 21,291,569.43 21,291,569 21,291,569 52170 040 12B 99 Motor Vehicle Bulk Fuel/Oil - Issued 45,143,835.08 45,143,835 45,143,835 52240 12B 99 VMF Inventory Adjustments 322,214.07 322,214 322,214 52951 168 12B 99 Reimbursements - Manufacturer's Warranties - - - 52953 12B 99 Reimb. for Veh Supplies & Serv - US Govt Agencies - - - 52955 12B 99 Vehicle Related Reimbursements - Other (1,305,587.11) (1,305,587) (1,305,587)54543 12B 99 Vehicle Repair and Maintenance - Commercial Garages 148,550,390.86 148,550,391 148,550,391 54543 604 12B 99 Vehicle Repair and Maintenance - Commercial Garages 1,118,130.20 1,118,130 1,118,130 54545 12B 99 Electric Power for Motor Vehicles 29,014.48 29,014 29,014 54546 12B 99 Vehicle Accident Repair Cost Transfer In (Debit) 7,934,094.30 7,934,094 7,934,094 54547 12B 99 Vehicle Accident Repair Cost Transfer Out (Credit) (7,928,672.79) (7,928,673) (7,928,673)54913 12B 99 Reimbursement for Damage to USPS Vehicles (6,794,656.43) (6,794,656) (6,794,656)54913 162 12B 99 Reimbursement for Damage to USPS Vehicles (1,110,024.80) (1,110,025) (1,110,025)54915 12B 99 Reimbursement/Cost Recovery Miscellaneous (625,586.59) (625,587) (625,587)

Subtotal Motor Vehicle Supplies & Materials 758,896,867.48 - 758,896,867 - 758,896,867

52459 12C 108 Vehicle Hire 15,638,059.92 15,638,060 15,638,060

Total Cost Segment 12 1,208,941,567.75 - 1,208,941,568 (154,918) 1,208,786,649



CS 13

13-1

Cost Segment 13Miscellaneous Local Operations


51101 142 13A01 110 Straight time salaries - workhours - full time employees 2,002,118.24 2,002,118 2,002,118 51102 142 13A01 110 Straight time salaries - workhours - part time & casual employees - - - 51103 142 13A01 110 Overtime pay 187,144.04 187,144 187,144 51104 142 13A01 110 Penalty overtime pay 6,354.55 6,355 6,355 51105 142 13A01 110 Sunday, holiday, & night differential premium pay 429.13 429 429 51107 142 13A01 110 Overtime work - Straight time pay - Selected non-barg employees 8,304.79 8,305 8,305 51108 142 13A01 110 USPS/DOL rehabilitation pay 45,283.98 45,284 45,284 51109 142 13A01 110 Leave Without Pay Hours - - - 51121 142 13A01 110 Salaries - training - - - 51141 142 13A01 110 Annual leave expense 231,835.14 231,835 231,835 51142 142 13A01 110 Holiday leave expense 94,939.68 94,940 94,940 51143 142 13A01 110 Salaries - sick leave (taken) 90,781.86 90,782 90,782 51145 142 13A01 110 Salaries - other leave 12,596.29 12,596 12,596 51151 142 13A01 110 Salaries - severance pay - - - 51199 142 13A01 110 Salaries - severance pay - - - 51202 142 13A01 110 Health Benefits 319,777.37 319,777 319,777 51211 142 13A01 110 FERS retirement fund - mandatory 91,707.08 91,707 91,707 51212 142 13A01 110 CSRS retirement fund 11,224.29 11,224 11,224 51214 142 13A01 110 CSRS retirement fund - post 1983 employees 432.27 432 432 51215 142 13A01 110 FERS retirement fund - voluntary coverage 893.94 894 894 51216 142 13A01 110 Social security taxes - - - 51217 142 13A01 110 Medicare 38,259.29 38,259 38,259 51218 142 13A01 110 Social security - post 1983 employees 4,024.89 4,025 4,025 51219 142 13A01 110 Social security - voluntary FERS conversion 478.09 478 478 51221 142 13A01 110 Social security - mandatory FERS 52,295.56 52,296 52,296 51222 142 13A01 110 Group life insurance 15,183.12 15,183 15,183 51226 142 13A01 110 Thrift savings plan - mandatory FERS 36,262.42 36,262 36,262 51227 142 13A01 110 Thrift savings plan - voluntary FERS 399.42 399 399 51251 142 13A01 110 Uniform/work clothes 1,763.45 1,763 1,763 51296 142 13A01 110 Annuity protection life insurance contra offset - - -


51112 142 13A02 110 Merit bonus payments - EAS 5,304.00 5,304 (259) 5,045 51113 142 13A02 110 Lump sum payments - labor contract - - - 51297 142 13A02 110 Medicare on lump sum payments - - - 51298 142 13A02 110 Social Security on lump sum payments - FERS mandatory - - - 51299 142 13A02 110 Social Security on lump sum payments - FERS voluntary - - - 51301 142 13A02 110 Economic Value Added (EVA) Incentive Awards - - - -

Subtotal Lump Sum/Bonus Payments 5,304.00 - 5,304 (259) 5,045

51239 142 13A03 110 Relocation - miscellaneous expenses - - - 51241 142 13A03 110 Relocation - advance round trip - - - 51243 142 13A03 110 Relocation - temporary lodging - - - 51244 142 13A03 110 Relocation - transportation of household effects - - - 51247 142 13A03 110 Relocation - grossing up for relocation income tax - - - 51248 142 13A03 110 Relocation - cost of purchasing/selling residence - - -

CS 13

13-2



51401 142 13A04 110 Travel other than training 6,648.93 6,649 6,649 51403 142 13A04 110 Travel - detail assignments - - - 51411 142 13A04 110 Travel - training outside USPS - - - 51413 142 13A04 110 Travel - USPS training - - -


110 Subtotal Mail Equipment Shop Personnel Costs 3,264,441.82 - 3,264,442 (259) 3,264,182

51101 148 13B01 114 Straight time salaries - workhours - full time employees 8,508,515.71 8,508,516 8,508,516 51102 148 13B01 114 Straight time salaries - workhours - part time & casual employees - - - 51103 148 13B01 114 Overtime pay 284.21 284 284 51104 148 13B01 114 Penalty overtime pay 0.08 0 0 51105 148 13B01 114 Sunday, holiday, & night differential premium pay - - - 51108 148 13B01 114 USPS/DOL rehabilitation pay - - - 51109 148 13B01 114 Leave Without Pay Hours - - - 51121 148 13B01 114 Salaries - training - - - 51141 148 13B01 114 Annual leave expense 941,323.16 941,323 941,323 51142 148 13B01 114 Holiday leave expense 390,012.75 390,013 390,013 51143 148 13B01 114 Salaries - sick leave (taken) 387,181.96 387,182 387,182 51145 148 13B01 114 Salaries - other leave 51,495.81 51,496 51,496 51151 148 13B01 114 Salaries - severance pay - - - 51199 148 13B01 114 Salaries - severance pay - - - 51202 148 13B01 114 Health Benefits 936,092.44 936,092 936,092 51211 148 13B01 114 FERS retirement fund - mandatory 433,820.51 433,821 433,821 51212 148 13B01 114 CSRS retirement fund 39,864.40 39,864 39,864 51214 148 13B01 114 CSRS retirement fund - post 1983 employees 1,404.35 1,404 1,404 51215 148 13B01 114 FERS retirement fund - voluntary coverage 17,837.20 17,837 17,837 51216 148 13B01 114 Social security taxes - - - 51217 148 13B01 114 Medicare 147,969.09 147,969 147,969 51218 148 13B01 114 Social security - post 1983 employees 13,287.24 13,287 13,287 51219 148 13B01 114 Social security - voluntary FERS conversion 9,952.79 9,953 9,953 51221 148 13B01 114 Social security - mandatory FERS 233,723.57 233,724 233,724 51222 148 13B01 114 Group life insurance 61,101.56 61,102 61,102 51224 148 13B01 114 Optional life insurance - PCES 269.38 269 269 51226 148 13B01 114 Thrift savings plan - mandatory FERS 172,400.48 172,400 172,400 51227 148 13B01 114 Thrift savings plan - voluntary FERS 7,963.09 7,963 7,963 51296 148 13B01 114 Annuity protection life insurance contra offset - - -


51111 148 13B02 114 Lump sum performance award - PCES 43,277.00 43,277 (8,480) 34,797 51112 148 13B02 114 Merit bonus payments - EAS 159,030.00 159,030 (9,539) 149,491 51301 148 13B02 114 Economic Value Added (EVA) Incentive Awards - - - -


51239 148 13B03 114 Relocation - miscellaneous expenses 7,500.00 7,500 7,500 51241 148 13B03 114 Relocation - advance round trip - - - 51242 148 13B03 114 Relocation - en route travel 965.25 965 965 51243 148 13B03 114 Relocation - temporary lodging 25,548.00 25,548 25,548

CS 13

13-3

Account # Acct CRA PQ V, FY 07 Audit PQ V, FY 07 Reallocated Primary Sub Code Comp. Description of Costs Actual Adjustments After Adjustments Reallocations Total 51244 148 13B03 114 Relocation - transportation of household effects 14,623.37 14,623 14,623 51245 148 13B03 114 Relocation - return trips to former residence - - - 51247 148 13B03 114 Relocation - grossing up for relocation income tax 14,515.94 14,516 14,516 51248 148 13B03 114 Relocation - cost of purchasing/selling residence 138,054.58 138,055 138,055


51401 148 13B04 114 Travel other than training 512,683.66 512,684 512,684 51403 148 13B04 114 Travel - detail assignments - - - 51411 148 13B04 114 Travel - training outside USPS - - - 51413 148 13B04 114 Travel - USPS training - - -


Subtotal Purchasing Field Service Centers Personnel Costs 13,270,697.58 - 13,270,698 (18,019) 13,252,678

51101 146 13C01 114 Straight time salaries - workhours - full time employees 32,098,581.61 32,098,582 32,098,582 51102 146 13C01 114 Straight time salaries - workhours - part time & casual employees - - - 51103 146 13C01 114 Overtime pay 77,678.89 77,679 77,679 51104 146 13C01 114 Penalty overtime pay - - - 51105 146 13C01 114 Sunday, holiday, & night differential premium pay 686.45 686 686 51106 146 13C01 114 Limited duty assignment pay - - - 51108 146 13C01 114 USPS/DOL rehabilitation pay - - - 51109 146 13C01 114 Leave Without Pay Hours - - - 51121 146 13C01 114 Salaries - training - - - 51141 146 13C01 114 Annual leave expense 3,431,934.37 3,431,934 3,431,934 51142 146 13C01 114 Holiday leave accrued 1,389,476.10 1,389,476 1,389,476 51143 146 13C01 114 Salaries - sick leave (taken) 980,281.96 980,282 980,282 51145 146 13C01 114 Salaries - other leave 184,877.56 184,878 184,878 51151 146 13C01 114 Salaries - severance pay - - - 51199 146 13C01 114 Salaries - severance pay - - - 51202 146 13C01 114 Health Benefits 3,754,275.95 3,754,276 3,754,276 51211 146 13C01 114 FERS retirement fund - mandatory 2,046,754.73 2,046,755 2,046,755 51212 146 13C01 114 CSRS retirement fund 113,555.73 113,556 113,556 51214 146 13C01 114 CSRS retirement fund - post 1983 employees 2,677.77 2,678 2,678 51215 146 13C01 114 FERS retirement fund - voluntary coverage 118,628.29 118,628 118,628 51216 146 13C01 114 Social security taxes - - - 51217 146 13C01 114 Medicare 546,177.29 546,177 546,177 51218 146 13C01 114 Social security - post 1983 employees 27,521.27 27,521 27,521 51219 146 13C01 114 Social security - voluntary FERS conversion 66,555.00 66,555 66,555 51221 146 13C01 114 Social security - mandatory FERS 1,113,654.72 1,113,655 1,113,655 51222 146 13C01 114 Group life insurance 224,525.75 224,526 224,526 51224 146 13C01 114 Optional life insurance - PCES 437.17 437 437 51226 146 13C01 114 Thrift savings plan - mandatory FERS 841,552.09 841,552 841,552 51227 146 13C01 114 Thrift savings plan - voluntary FERS 52,950.37 52,950 52,950 51296 146 13C01 114 Annuity protection life insurance contra offset - - -


51111 146 13C02 114 Lump sum performance award - PCES 65,953.00 65,953 (10,916) 55,037 51112 146 13C02 114 Merit bonus payments - EAS 839,041.00 839,041 (66,038) 773,003


CS 13

13-4

Account # Acct CRA PQ V, FY 07 Audit PQ V, FY 07 Reallocated Primary Sub Code Comp. Description of Costs Actual Adjustments After Adjustments Reallocations Total 51239 146 13C03 114 Relocation - miscellaneous expenses 12,192.00 12,192 12,192 51241 146 13C03 114 Relocation - advance round trip - - - 51242 146 13C03 114 Relocation - en route travel 3,228.61 3,229 3,229 51243 146 13C03 114 Relocation - temporary lodging 67,918.68 67,919 67,919 51244 146 13C03 114 Relocation - transportation of household effects 61,145.81 61,146 61,146 51245 146 13C03 114 Relocation - return trips to former residence 287.70 288 288 51246 146 13C03 114 Relocation - spouse job search expense 1,333.87 1,334 1,334 51247 146 13C03 114 Relocation - grossing up for relocation income tax 43,449.23 43,449 43,449 51248 146 13C03 114 Relocation - cost of purchasing/selling residence 108,652.57 108,653 108,653


51401 146 13C04 114 Travel other than training 2,059,994.35 2,059,994 2,059,994 51403 146 13C04 114 Travel - detail assignments - - - 51404 146 13C04 114 Travel - foreign countries 14,479.75 14,480 14,480 51411 146 13C04 114 Travel - training outside USPS - - - 51413 146 13C04 114 Travel - USPS training - - -


Subtotal Facilities Field Offices Personnel Costs 50,350,459.64 - 50,350,460 (76,954) 50,273,506

114 Subtotal Facilities & Purchasing Field Service Unit Personnel Costs 63,621,157.22 - 63,621,157 (94,973) 63,526,184

Subtotal Cost Segment 13 Field Service Unit Personnel Costs 66,885,599.04 - 66,885,599 (95,232) 66,790,367

51314 101 13D01 115 Exceptional individual performance awards 31.96 32 32 51314 103 13D01 115 Exceptional individual performance awards - - - 51314 104 13D01 115 Exceptional individual performance awards - - - 51314 105 13D01 115 Exceptional individual performance awards - - - 51314 107 13D01 115 Exceptional individual performance awards - - - 51314 112 13D01 115 Exceptional individual performance awards - - - 51314 113 13D01 115 Exceptional individual performance awards - - - 51314 114 13D01 115 Exceptional individual performance awards - - - 51314 121 13D01 115 Exceptional individual performance awards - - - 51314 123 13D01 115 Exceptional individual performance awards - - - 51314 125 13D01 115 Exceptional individual performance awards - - - 51314 127 13D01 115 Exceptional individual performance awards - - - 51314 141 13D01 115 Exceptional individual performance awards - - - 51322 101 13D01 115 PMG/VP Awards 100,366.00 100,366 100,366 51322 103 13D01 115 PMG/VP Awards 312,200.00 312,200 312,200 51322 104 13D01 115 PMG/VP Awards 200.00 200 200 51322 107 13D01 115 PMG/VP Awards 7,000.00 7,000 7,000 51322 112 13D01 115 PMG/VP Awards - - - 51322 113 13D01 115 PMG/VP Awards 200.00 200 200 51322 123 13D01 115 PMG/VP Awards - - - 51322 125 13D01 115 PMG/VP Awards - - - 51322 127 13D01 115 PMG/VP Awards 20,000.00 20,000 20,000 51322 130 13D01 115 PMG/VP Awards 47,400.00 47,400 47,400 51322 141 13D01 115 PMG/VP Awards 500.00 500 500 51322 146 13D01 115 PMG/VP Awards 9,000.00 9,000 9,000 51322 148 13D01 115 PMG/VP Awards 6,000.00 6,000 6,000

CS 13

13-5

Account # Acct CRA PQ V, FY 07 Audit PQ V, FY 07 Reallocated Primary Sub Code Comp. Description of Costs Actual Adjustments After Adjustments Reallocations Total 51323 101 13D01 115 Non-bargaining Informal Awards - - - 51323 103 13D01 115 Non-bargaining Informal Awards - - - 51323 104 13D01 115 Non-bargaining Informal Awards - - - 51323 107 13D01 115 Non-bargaining Informal Awards - - - 51323 112 13D01 115 Non-bargaining Informal Awards - - - 51323 113 13D01 115 Non-bargaining Informal Awards - - - 51323 114 13D01 115 Non-bargaining Informal Awards - - - 51323 121 13D01 115 Non-bargaining Informal Awards - - - 51323 123 13D01 115 Non-bargaining Informal Awards - - - 51323 125 13D01 115 Non-bargaining Informal Awards - - - 51323 127 13D01 115 Non-bargaining Informal Awards - - - 51323 130 13D01 115 Non-bargaining Informal Awards - - - 51323 141 13D01 115 Non-bargaining Informal Awards - - - 51323 146 13D01 115 Non-bargaining Informal Awards - - - 51323 148 13D01 115 Non-bargaining Informal Awards - - - 51325 101 13D01 115 Reach Awards 42,000.00 42,000 42,000 51325 103 13D01 115 Reach Awards 211,160.00 211,160 211,160 51325 104 13D01 115 Reach Awards 2,500.00 2,500 2,500 51325 113 13D01 115 Reach Awards 2,500.00 2,500 2,500 51325 114 13D01 115 Reach Awards 2,500.00 2,500 2,500 51325 123 13D01 115 Reach Awards - - - 51325 127 13D01 115 Reach Awards 22,220.00 22,220 22,220 51325 130 13D01 115 Reach Awards 13,000.00 13,000 13,000 51325 146 13D01 115 Reach Awards 3,000.00 3,000 3,000 51325 148 13D01 115 Reach Awards - - -

Subtotal Exceptional Individual Performance Awards 801,777.96 - 801,778 - 801,778

51313 101 13D02 115 Employee awards 3,264.43 3,264 3,264 51313 103 13D02 115 Employee awards 21,654.09 21,654 21,654 51313 104 13D02 115 Employee awards 29,218.84 29,219 29,219 51313 105 13D02 115 Employee awards - - - 51313 107 13D02 115 Employee awards 3,604.18 3,604 3,604 51313 111 13D02 115 Employee awards - - - 51313 112 13D02 115 Employee awards 583.91 584 584 51313 113 13D02 115 Employee awards 1,146.15 1,146 1,146 51313 114 13D02 115 Employee awards 300.00 300 300 51313 121 13D02 115 Employee awards 272.72 273 273 51313 123 13D02 115 Employee awards 16,566.72 16,567 16,567 51313 125 13D02 115 Employee awards 3,824.24 3,824 3,824 51313 127 13D02 115 Employee awards 350.00 350 350 51313 130 13D02 115 Employee awards 5,631.00 5,631 5,631 51313 141 13D02 115 Employee awards 596.96 597 597 51313 142 13D02 115 Employee awards - - - 51313 146 13D02 115 Employee awards - - -

Subtotal Employee Awards 87,013.24 - 87,013 - 87,013

51337 101 13D03 115 Arbitration settlements 156,097.33 156,097 156,097 51337 103 13D03 115 Arbitration settlements 317,421.57 317,422 317,422 51337 104 13D03 115 Arbitration settlements 123,371,982.04 123,371,982 123,371,982

CS 13

13-6

Account # Acct CRA PQ V, FY 07 Audit PQ V, FY 07 Reallocated Primary Sub Code Comp. Description of Costs Actual Adjustments After Adjustments Reallocations Total 51337 105 13D03 115 Arbitration settlements 1,437.20 1,437 1,437 51337 107 13D03 115 Arbitration settlements 26,545,986.22 1,500,000 28,045,986 28,045,986 51337 111 13D03 115 Arbitration settlements - - - 51337 112 13D03 115 Arbitration settlements 14,950,505.66 78,000,000 92,950,506 92,950,506 51337 113 13D03 115 Arbitration settlements 34,966,739.31 34,966,739 34,966,739 51337 114 13D03 115 Arbitration settlements 2,232,618.05 2,232,618 2,232,618 51337 121 13D03 115 Arbitration settlements 3,347,954.96 42,000,000 45,347,955 45,347,955 51337 123 13D03 115 Arbitration settlements 4,694,923.00 4,694,923 4,694,923 51337 125 13D03 115 Arbitration settlements 1,399,775.60 1,399,776 1,399,776 51337 127 13D03 115 Arbitration settlements 297,182.25 297,182 297,182 51337 130 13D03 115 Arbitration settlements 207,096.97 207,097 207,097 51337 141 13D03 115 Arbitration settlements 854,126.62 854,127 854,127 51337 142 13D03 115 Arbitration settlements 5,117.17 5,117 5,117 51337 146 13D03 115 Arbitration settlements 8,082.00 8,082 8,082 51337 148 13D03 115 Arbitration settlements - - -

Subtotal Arbitration Settlements 213,357,045.95 121,500,000 334,857,046 - 334,857,046

51315 101 13D04 115 PCES I Recognition Awards 55,578.67 55,579 55,579 51315 103 13D04 115 PCES I Recognition Awards 373,527.13 373,527 373,527 51315 146 13D04 115 PCES I Recognition Awards 8,241.91 8,242 8,242 51315 148 13D04 115 PCES I Recognition Awards 4,460.71 4,461 4,461 51317 101 13D04 115 PCES II Recognition Awards - - - 51317 103 13D04 115 PCES II Recognition Awards 1,028.50 1,029 1,029 51317 146 13D04 115 PCES II Recognition Awards - - - 51317 148 13D04 115 PCES II Recognition Awards - - - 51321 101 13D04 115 Non-bargaining Spot Awards 3,395,299.87 3,395,300 3,395,300 51321 103 13D04 115 Non-bargaining Spot Awards 8,640,191.79 8,640,192 8,640,192 51321 104 13D04 115 Non-bargaining Spot Awards 5,861,567.22 5,861,567 5,861,567 51321 105 13D04 115 Non-bargaining Spot Awards 1,525.17 1,525 1,525 51321 107 13D04 115 Non-bargaining Spot Awards 1,187,707.83 1,187,708 1,187,708 51321 112 13D04 115 Non-bargaining Spot Awards 474,787.27 474,787 474,787 51321 113 13D04 115 Non-bargaining Spot Awards 3,641,824.35 3,641,824 3,641,824 51321 114 13D04 115 Non-bargaining Spot Awards 197,652.01 197,652 197,652 51321 121 13D04 115 Non-bargaining Spot Awards 370,913.25 370,913 370,913 51321 123 13D04 115 Non-bargaining Spot Awards 934,033.21 934,033 934,033 51321 125 13D04 115 Non-bargaining Spot Awards 472,145.90 472,146 472,146 51321 127 13D04 115 Non-bargaining Spot Awards 545,635.98 545,636 545,636 51321 130 13D04 115 Non-bargaining Spot Awards 2,786,729.54 2,786,730 2,786,730 51321 141 13D04 115 Non-bargaining Spot Awards 279,205.50 279,206 279,206 51321 142 13D04 115 Non-bargaining Spot Awards - - - 51321 146 13D04 115 Non-bargaining Spot Awards 265,436.87 265,437 265,437 51321 148 13D04 115 Non-bargaining Spot Awards 35,363.33 35,363 35,363

Subtotal Non-bargaining Spot Awards 29,532,856.01 - 29,532,856 - 29,532,856

51327 101 13D06 115 EAS Team Awards 51,877.98 51,878 51,878 51327 103 13D06 115 EAS Team Awards 76,361.38 76,361 76,361 51327 104 13D06 115 EAS Team Awards 146.82 147 147 51327 105 13D06 115 EAS Team Awards - - - 51327 107 13D06 115 EAS Team Awards - - - 51327 112 13D06 115 EAS Team Awards - - - 51327 113 13D06 115 EAS Team Awards - - -

CS 13

13-7

Account # Acct CRA PQ V, FY 07 Audit PQ V, FY 07 Reallocated Primary Sub Code Comp. Description of Costs Actual Adjustments After Adjustments Reallocations Total 51327 114 13D06 115 EAS Team Awards - - - 51327 121 13D06 115 EAS Team Awards - - - 51327 123 13D06 115 EAS Team Awards 3,200.00 3,200 3,200 51327 125 13D06 115 EAS Team Awards 193.65 194 194 51327 127 13D06 115 EAS Team Awards 9,297.91 9,298 9,298 51327 130 13D06 115 EAS Team Awards 46,758.22 46,758 46,758 51327 141 13D06 115 EAS Team Awards 84.44 84 84 51327 142 13D06 115 EAS Team Awards - - - 51327 146 13D06 115 EAS Team Awards - - - 51327 148 13D06 115 EAS Team Awards 31,654.51 31,655 31,655

Subtotal EAS Team Awards 219,574.91 - 219,575 - 219,575

13D 115 Subtotal Individual Awards 243,998,268.07 121,500,000 365,498,268 - 365,498,268

116 Subtotal Cost Segment 13 Personnel Costs 310,883,867.11 121,500,000 432,383,867 (95,232) 432,288,635

52301 13E 111 Contract Station Service 79,128,626.70 79,128,627 79,128,627 52301 579 13E 111 Contract Station Service 6,491.67 6,492 6,492

111 Subtotal Contract Station Service 79,135,118.37 - 79,135,118 - 79,135,118

54127 13F 112 Rental Allowances - Postmasters 3,851.91 3,852 3,852

52455 13G 113 Tolls & Ferriage - Local Transp. - City Carriers & Other Employees 598,281.66 598,282 598,282 52455 540 13G 113 Tolls & Ferriage - Local Transp. - City Carriers & Other Employees 46,752.93 46,753 46,753

113 Subtotal Tolls & Ferriage - Local Transportation 645,034.59 - 645,035 - 645,035

52453 13H 135 Carfare - Other than Carrier Owned Local Transportation 10,279,807.78 10,279,808 10,279,808 52453 538 13H 135 Carfare - Other than Carrier Owned Local Transportation 6,895,520.27 6,895,520 6,895,520 52453 998 13H 135 Carfare - Other than Carrier Owned Local Transportation 3,302,298.71 3,302,299 3,302,299

Subtotal - Carfare - Other than Carrier Owned 20,477,626.76 - 20,477,627 - 20,477,627

52451 13J 141 Carfare - City Carrier Drive Out Costs 4,632,154.21 4,632,154 4,632,154 Subtotal City Carrier Drive Out Costs 4,632,154.21 - 4,632,154 - 4,632,154

52424 13K 125 Services by Commercial Banks 1,678,738.06 1,678,738 1,678,738 52424 592 13K 125 Services by Commercial Banks 21,019,928.21 21,019,928 21,019,928 52424 998 13K 125 Services by Commercial Banks - - -

125 Federal Reserve and Commercial Bank Services 22,698,666.27 - 22,698,666 - 22,698,666

52426 13L 126 Retail Credit Card Fees 154,147,291.77 154,147,292 154,147,292

52155 13M 117 Reimbursement to suppliers for postage used to deliver order supplies 1,442,241.94 1,442,242 1,442,242 52156 13M 117 Prepaid Freight for CDL - Supplies 126,066.51 126,067 126,067 52801 13M 117 Freight - Transportation of Supplies & Materials 17,921,317.89 17,921,318 (7,601) 17,913,717 52801 998 13M 117 Freight - Transportation of Supplies & Materials 458,093.33 458,093 458,093

117 Product-specific International costs from 117 7,601 117 Subtotal Mail Equipment Shop Issue and Freight 19,947,719.67 - 19,947,720 - 19,947,720

Total Cost Segment 13 612,571,330.66 121,500,000 734,071,331 (95,232) 733,976,098

CS 13

13-8



PCES Perf. Awards from Seg. 18 Subacct. 183 to Subaccts. 146, 148 (19,396) EAS Merit Bonuses from Seg. 18 Subacct. 183 to Subaccts. 142, 146, 148 (75,837) Total (95,232)

Within Segment 13 International From Comp. 117 back to 117 (7,601)Total (7,601)

CS 14

14-1

Cost Segment 14 Purchased Transportation of Mail


53501 14A01 142 Air System Contracts - Loose Sack Line Haul - Mandatory 80,951,103.20 80,951,103 80,951,103 53503 14A01 142 Air System Contracts - Container Line Haul - Mandatory - - - 53505 14A01 142 Air System Contracts - Loose Sack Line Haul - Optional - - - 53509 14A01 142 Air System Contracts - Container Guarantee - - - 53511 14A01 142 Air System Contracts - Loose Sack Terminal - Mandatory 101,086,829.70 101,086,830 101,086,830 53513 14A01 142 Air System Contracts - Container Terminal - Mandatory - - - 53515 14A01 142 Air System Contracts - Loose Sack Terminal Handling - - - 53519 14A01 142 System Expense for Personnel Screening 52,714.28 52,714 52,714

Subtotal Air System Contracts 182,090,647.18 - 182,090,647 - 182,090,647

53405 14A02 142 Air Segment Contracts - Container Terminal Handling - - - 53521 14A02 142 Air Segment Contracts - Loose Sack Line Haul - - - 53523 14A02 142 Air Segment Contracts - Container Line Haul 223,843.89 223,844 223,844 53525 14A02 142 Air Segment Contracts - Window Guarantee - - - 53527 14A02 142 Air Segment Contracts - Container Guarantee - - - 53529 14A02 142 Air Segment Contracts - Loose Sack Terminal Handling - - - 53531 14A02 142 Air Segment Contracts - Container Terminal Handling - - -

Subtotal Air Segment Contracts 223,843.89 - 223,844 - 223,844

53541 14A03 142 Air Network Contracts - Line Haul - - - 53542 14A03 142 Air Network Contracts - Line Haul - Christmas 41,684,405.17 41,684,405 41,684,405 53543 14A03 142 Air Network Contracts - Terminal Handling 568.98 569 569 53544 14A03 142 Air Network Contracts - Terminal Handling - Christmas 34,071,413.32 34,071,413 34,071,413 53545 14A03 142 Western Air Network - Line Haul - - - 53546 14A03 142 Western Air Network - Terminal Handling - - - 53547 14A03 142 Express Mail Network - - -

Subtotal Air Network Contracts 75,756,387.47 - 75,756,387 - 75,756,387

53551 14A04 142 Air Taxi - Line Haul 10,611,393.38 10,611,393 10,611,393 53552 14A04 142 Air Taxi - Line Haul - Christmas 30,029,914.59 30,029,915 30,029,915 53553 14A04 142 Air Taxi - Terminal Handling 1,965,545.76 1,965,546 1,965,546 53554 14A04 142 Air Taxi - Term Handling - Christmas 4,700,215.84 4,700,216 4,700,216

Subtotal Air Taxi Contracts 47,307,069.57 - 47,307,070 - 47,307,070

53561 14A05 142 Intra Alaska Bush - Non Priority Line Haul 29,582,883.78 29,582,884 29,582,884 53562 14A05 142 Intra Alaska Mainline - Non Priority Line Haul 38,299,356.64 38,299,357 38,299,357 53563 14A05 142 Intra Alaska Bush - Priority Line Haul 9,339,701.89 9,339,702 9,339,702 53564 14A05 142 Intra Alaska Mainline - Priority Line Haul 9,000,334.38 9,000,334 9,000,334 53565 14A05 142 Intra Alaska Bush - Non-Priority Terminal Handling 17,596,987.91 17,596,988 17,596,988 53566 14A05 142 Intra Alaska Mainline - Non-Priority Terminal Handling 25,995,498.19 25,995,498 25,995,498 53567 14A05 142 Intra Alaska Bush - Priority Terminal Handling 4,091,355.04 4,091,355 4,091,355 53568 14A05 142 Intra Alaska Mainline - Priority Terminal Handling 4,522,949.58 4,522,950 4,522,950

Subtotal Alaska Air Transportation 138,429,067.41 - 138,429,067 - 138,429,067

53581 14A06 142 Hawaiian to Pacific Islands - Line Haul - Bulk Mail 32,646,707.75 32,646,708 32,646,708 53583 14A06 142 Hawaiian to Pacific Islands - Terminal Handling - Bulk Mail 11,621,381.50 11,621,382 11,621,382 53585 14A06 142 Hawaiian to Pacific Islands - Line Haul - Priority - - -

CS 14

14-2

Account # Acct CRA PQ V, FY 07 Audit PQ V, FY 07 Reallocated Primary Sub Code Comp. Description of Costs Actual Adjustments After Adjustments Reallocations Total 53587 14A06 142 Hawaiian to Pacific Islands - Optional Line Haul - - - 53588 14A06 142 Pacific Island Trust Territories - Line Haul - - - 53589 14A06 142 Pacific Island Trust Territories -Optional Line Haul - - -

Subtotal Hawaii Air Transportation 44,268,089.25 - 44,268,089 - 44,268,089

53571 14A07 142 Emergency/Temporary Air Contracts - Line Haul - - - 53573 14A07 142 Domestic Air Mail-Emerg/Temp Contr.Term Handl - - -

Subtotal Emergency/Temporary Air Contracts - - - - -

53701 14A10 142 FedEx Day System Non-Fuel Line Haul Bypass ULD 278,738,862.72 278,738,863 278,738,863 53702 14A10 142 FedEx Day System Non-Fuel Bypass ULD 34,079,905.12 34,079,905 34,079,905 53703 14A10 142 FedEx Day System Fuel Bypass ULD 144,163,298.34 144,163,298 144,163,298 53704 14A10 142 FedEx Day System Handling Charge Bypass ULD 0.00 - - 53705 14A10 142 FedEx Day System Non-Fuel Line Haul Mixed ULD 492,400,360.45 492,400,360 492,400,360 53706 14A10 142 FedEx Day System Non-Fuel Mixed ULD 59,936,678.25 59,936,678 59,936,678 53707 14A10 142 FedEx Day System Fuel Mixed ULD 254,391,529.99 254,391,530 254,391,530 53708 14A10 142 FedEx Day System Handling Charge Mixed ULD 531.16 531 531 53709 14A10 142 FedEx Day System Non-Fuel Line Haul Loose 10,803,072.24 10,803,072 10,803,072 53711 14A10 142 FedEx Day System Non-Fuel Loose 1,432,971.90 1,432,972 1,432,972 53712 14A10 142 FedEx Day System Fuel Loose 8,520,549.02 8,520,549 8,520,549 53713 14A10 142 FedEx Day System Handling Charge Loose 133,766.24 133,766 133,766 53714 14A10 142 FedEx Day System Non-Fuel Line Haul Truck Origin 32,755,859.31 32,755,859 32,755,859 53715 14A10 142 FedEx Day System Non-Fuel Truck Origin 3,999,213.28 3,999,213 3,999,213 53716 14A10 142 FedEx Day System Fuel Truck Origin 17,098,775.41 17,098,775 17,098,775 53717 14A10 142 FedEx Day System Handling Charge Truck Origin 5,600,505.48 5,600,505 5,600,505 53718 14A10 142 FedEx Day System Handling Mixed Loose 83,382,789.09 83,382,789 83,382,789 53719 14A10 142 FedEx Day System Line Haul Charter 15,024,711.83 15,024,712 15,024,712 53721 14A10 142 FedEx Day System Non-Fuel Charter 1,834,255.33 1,834,255 1,834,255 53722 14A10 142 FedEx Day System System Fuel Charter 8,097,984.58 8,097,985 8,097,985 53723 14A10 142 FedEx Night System Non-Fuel Line Haul Loose 136,386,123.30 136,386,123 136,386,123 53724 14A10 142 FedEx Night System Non-Fuel Loose 16,617,027.59 16,617,028 16,617,028 53725 14A10 142 FedEx Night System Fuel Loose 25,632,674.62 25,632,675 25,632,675 53726 14A10 142 FedEx Day System Non-Fuel Line Haul Volume below Minimum 3,239,127.98 3,239,128 3,239,128 53727 14A10 142 FedEx Day System Fuel Volume below Minimum 599,775.97 599,776 599,776 53728 14A10 142 FedEx Day System Handling Volume below Minimum 113,880.58 113,881 113,881 53729 14A10 142 FedEx Night System Non-Fuel Line Haul Volume below Minimum 0.00 - - 53731 14A10 142 FedEx Night System Fuel Volume below Minimum 0.00 - - 53732 14A10 142 FedEx Equipment Damage Expense 50,620.64 50,621 50,621 53733 14A10 142 FedEx Day System Service Standard Failures -108,730.55 (108,731) (108,731)53734 14A10 142 FedEx Night System Service Standard Failures -141,138.28 (141,138) (141,138)53735 14A10 142 FedEx Shuttle Expenses 2,154,490.80 2,154,491 2,154,491 53736 14A10 142 FedEx Day System Non-Fuel Volume below Minimum 401,090.82 401,091 401,091 53737 14A10 142 FedEx Tug & Dolly Shuttle Expenses 127,615.00 127,615 127,615 53738 14A10 142 FedEx Night System Non-Fuel Volume below Minimum 0.00 - - 53739 14A10 142 FedEx Night System Handling 96,945.00 96,945 96,945 53741 14A10 142 FedEx Day System Other Contract Expenses 54,176.00 54,176 54,176 53743 14A10 142 FedEx Day -- Contractor Terminal Handling Services 109,672,271.11 109,672,271 109,672,271

Subtotal FedEx Contract Expenses 1,747,291,570.32 - 1,747,291,570 - 1,747,291,570

53401 14A11 142 UPS Line Haul - CONUS 27,628,263.84 27,628,264 27,628,264 53402 14A11 142 UPS Terminal Handling - CONUS 15,212,320.12 15,212,320 15,212,320

CS 14

14-3

Account # Acct CRA PQ V, FY 07 Audit PQ V, FY 07 Reallocated Primary Sub Code Comp. Description of Costs Actual Adjustments After Adjustments Reallocations Total 53403 14A11 142 UPS Sort Charges 1,749,624.48 1,749,624 1,749,624 53404 14A11 142 UPS Split/Separation Charges 870,155.00 870,155 870,155 53406 14A11 142 Other UPS System Contract Expenses 919,530.13 919,530 919,530 53411 14A11 142 UPS Line Haul - Non-CONUS 8,699,631.07 8,699,631 8,699,631 53412 14A11 142 UPS Terminal Handling - Non-CONUS 3,968,496.06 3,968,496 3,968,496

Subtotal UPS Contract Expenses 59,048,020.70 - 59,048,021 - 59,048,020.70

53108 14A08 142 Airlift - First-Class Mail - - - 53591 14A08 142 Miscellaneous Air Contract Service Adjustments 1.00 1 1 53595 14A08 142 Air Contract Claim Adjustments - - - 53599 14A08 142 Air Contract Excise Tax 98,848,376.78 98,848,377 98,848,377

Subtotal Miscellaneous Air Contract Costs 98,848,377.78 - 98,848,378 - 98,848,378

Subtotal Domestic Air Transportation Except Alaska 2,254,834,006.16 - 2,254,834,006 - 2,254,834,006

53593 14A09 142 Dom Air Mail- Misc Contract Fines/Penalties - - - 53903 14A09 142 Penalties & Adjustments-Domestic Air Carriers (2,703.00) (2,703) (2,703)53906 14A09 142 Air Transportation Damage - - -

Reimbursements - Air Contracts (2,703.00) - (2,703) - (2,703)

142 Net Cost of Domestic Air Transportation Except Alaska 2,254,831,303.16 - 2,254,831,303 - 2,254,831,303

53124 14B01 143 Highway - Inter SCF - Regular Contracts - - - 53125 14B01 143 Highway - Inter SCF - Exceptional Service - - - 53126 14B01 143 Highway - Inter SCF - Emergency Contracts - - - 53609 14B01 143 Highway - Inter P&D - Regular Contracts 108,178,834.22 108,178,834 108,178,834 53611 14B01 143 Highway - Inter P&D - Exceptional Service 11,297,894.04 11,297,894 11,297,894 53612 14B01 143 Highway - Inter P&D - Emergency Contracts 1,673,616.10 1,673,616 1,673,616 53613 14B01 143 Highway - Inter P&D - Christmas Mail 1,875,904.99 1,875,905 1,875,905 53614 14B01 143 Highway - Inter Cluster - Regular Contracts 169,461,615.41 169,461,615 169,461,615 53615 14B01 143 Highway - Inter Cluster - Exceptional Service 15,764,742.40 15,764,742 15,764,742 53616 14B01 143 Highway - Inter Cluster - Emergency Contracts 1,796,399.20 1,796,399 1,796,399 53617 14B01 143 Highway - Inter Cluster - Christmas Mail 5,820,051.68 5,820,052 5,820,052 53618 14B01 143 Highway - Inter Area - Regular Contracts 514,915,999.38 14,300,000 529,215,999 529,215,999 53619 14B01 143 Highway - Inter Area - Exceptional Service 23,159,396.18 23,159,396 23,159,396 53621 14B01 143 Highway - Inter Area - Emergency Service 7,535,003.63 7,535,004 7,535,004 53622 14B01 143 Highway - Inter Area - Christmas Mail 52,694,870.97 52,694,871 52,694,871 53626 14B01 143 Highway - Inter Area - Headquarters Christmas Network 7,620,607.80 7,620,608 7,620,608

Subtotal Inter Organization 921,794,936.00 14,300,000 936,094,936 - 936,094,936

53101 14B02 143 Transportation of Mail - Domestic Highway Priority Mail Network - - - 53121 14B02 143 Highway - Intra SCF - Regular Contracts 250.00 250 250 53122 14B02 143 Highway - Intra SCF - Exceptional Service - - - 53123 14B02 143 Highway - Intra SCF - Emergency Contracts 124,969.76 124,970 124,970 53601 14B02 143 Highway - Intra P&D - Regular Contracts 901,694,722.18 901,694,722 901,694,722 53602 14B02 143 Highway - Intra - P&D - Exceptional Service 53,590,926.85 53,590,927 53,590,927 53603 14B02 143 Highway - Intra - P&D - Emergency Contracts 11,567,250.79 11,567,251 11,567,251 53604 14B02 143 Highway - Intra - P&D - Christmas Mail 13,338,236.53 13,338,237 13,338,237 53605 14B02 143 Highway - Intra Customer Service District - Regular Contracts 336,235,116.10 336,235,116 336,235,116 53606 14B02 143 Highway - Intra Customer Service District - Exceptional Service 10,253,836.53 10,253,837 10,253,837 53607 14B02 143 Highway - Intra Customer Service District - Emergency Contracts 5,735,399.29 5,735,399 5,735,399

CS 14

14-4

Account # Acct CRA PQ V, FY 07 Audit PQ V, FY 07 Reallocated Primary Sub Code Comp. Description of Costs Actual Adjustments After Adjustments Reallocations Total 53608 14B02 143 Highway - Intra Customer Service District - Christmas Mail 1,995,011.84 1,995,012 1,995,012 53625 14B02 143 Highway - Intra Area - Headquarters Christmas Network 437,652.11 437,652 437,652 53627 14B02 143 Trnsp Ml/Eme-Dom-Bx Del-Intr CS Dst-Reg Cntrt - - -

Subtotal Intra Organization 1,334,973,371.98 - 1,334,973,372 - 1,334,973,372

53131 14B03 143 Highway - Inter BMC - Regular Contracts 354,809,301.81 354,809,302 354,809,302 53132 14B03 143 Highway - Inter BMC - Exceptional Service 3,669,697.05 3,669,697 3,669,697 53133 14B03 143 Highway - Inter BMC - Emergency Service 1,031,978.75 1,031,979 1,031,979 53624 14B03 143 Highway - Inter BMC - Christmas Mail 2,807,376.77 2,807,377 2,807,377

Subtotal Inter BMC 362,318,354.38 - 362,318,354 - 362,318,354

53127 14B04 143 Highway - Intra BMC - Regular Contracts 312,188,004.78 312,188,005 312,188,005 53128 14B04 143 Highway - Intra BMC - Exceptional Service 12,298,597.89 12,298,598 12,298,598 53129 14B04 143 Highway - Intra BMC - Emergency Service 1,103,191.20 1,103,191 1,103,191 53136 14B04 143 Highway - Intra BMC - Leased Trailers 43,010,653.57 43,010,654 43,010,654 53623 14B04 143 Highway - Intra BMC - Christmas Mail 1,752,858.27 1,752,858 1,752,858

Subtotal Intra BMC 370,353,305.71 - 370,353,306 - 370,353,306

53134 14B05 143 Highway - Plant Load - Regular Contracts 10,819,233.53 10,819,234 10,819,234 53135 14B05 143 Highway - Plant Load - Trip Rate & Exceptional 24,708,617.56 24,708,618 24,708,618

Subtotal Plant Load 35,527,851.09 - 35,527,851 - 35,527,851

53119 14B06 143 Transportation of Stamps to Retail Units - Surface - - - 53137 14B06 143 Highway - Damage to Contractors' Trailers 2,282,851.53 2,282,852 2,282,852 53138 14B06 143 Highway - Detention of Contractors' Trailers 5,174,032.08 5,174,032 5,174,032 53139 14B06 143 Highway - Commercial Bus Contracts - - - 53163 14B06 143 Contract Truck Terminals 1,882,711.33 1,882,711 1,882,711 53191 14B06 143 Transportation of Empty Equipment - Highway 101,453,375.08 101,453,375 101,453,375 53194 14B06 143 Mail Equipment Terminal Contracts - - -

Subtotal Other Highway Costs 110,792,970.02 - 110,792,970 - 110,792,970

53905 14B07 143 Penalties & Fines-Highway Carriers (691,738.92) (691,739) (691,739)

143 Subtotal Domestic Highway Transportation 3,135,069,050.26 14,300,000 3,149,369,050 - 3,149,369,050

53142 14C01 144 Rail - Passenger Train Line Haul Service - - - 53143 14C01 144 Rail - Freight Train Line Haul Service 81,868,046.89 81,868,047 81,868,047 53145 14C01 144 Rail - Plant Loaded Train Service 4,968,224.95 4,968,225 4,968,225

Subtotal Rail Line Haul 86,836,271.84 - 86,836,272 - 86,836,272

53146 14C03 144 Rail - Ramp/Deramp, Shuttle & Switching (245,187.15) (245,187) (245,187)53147 14C03 144 Rail-Damage to Rail Vans 10,531.73 10,532 10,532 53148 14C03 144 Rail - Demurrage on Rail Vans 1,641,266.00 1,641,266 1,641,266 53149 14C03 144 Rail - Drayage To/From Local Railhead - - - 53192 14C03 144 Transportation of Empty Equipment - Rail 38,324,598.00 38,324,598 38,324,598

Subtotal Other Rail Costs 39,731,208.58 - 39,731,209 - 39,731,209

53909 14C04 144 Penalties & Fines-Rail Carriers (288,594.39) (288,594) (288,594)53913 14C04 144 Penalties & Fines-Miscellaneous Carriers 2,170.07 2,170 2,170

Subtotal Reimbursements (286,424.32) - (286,424) - (286,424)

CS 14

14-5


144 Total Domestic Rail Transportation 126,281,056.10 - 126,281,056 - 126,281,056

53183 14D01 145 Water- Inland Mail Contracts 16,198,704.17 16,198,704 16,198,704 53184 14D01 145 Water- Offshore Mail Contracts 12,979,407.17 12,979,407 12,979,407

Subtotal Domestic Water Transportation 29,178,111.34 - 29,178,111 - 29,178,111

452 Subtotal Domestic Transportation 5,683,788,588.27 14,300,000 5,698,088,588 - 5,698,088,588

53201 14E01 146 International Airmail Rate - Air Carriers - Non Military Mail 251,654,238.90 251,654,239 251,654,239 53212 14E01 146 International Surface Rate - Space Available Airlift 16,480,123.52 16,480,124 16,480,124 53217 14E01 146 International - Foreign Countries - - - 53225 14E01 146 International - Direct Entry - - - 53226 14E01 146 International - Business Reply Mail 637,219.22 637,219 637,219 53227 14E01 146 International - Direct Entry - Published Mail - - - 53228 14E01 146 International - Direct Entry - Ad Mail 1,526,768.69 1,526,769 1,526,769 53264 14E01 146 International - Express Mail 47,197,911.54 47,197,912 47,197,912 53271 14E01 146 International - GPL Returns - - - 53285 14E01 146 International - Foreign Countries - Surface Transit 6,091,457.93 6,091,458 6,091,458 53286 14E01 146 International - Foreign Countries - GDNET 4,164,193.04 4,164,193 4,164,193

540 Subtotal International Non Military Air Service 327,751,912.84 - 327,751,913 - 327,751,913

53281 14E02 533 International Water - U.S. Carriers - Containerized 6,100,250.82 6,100,251 6,100,251 53282 14E02 533 International Water - Foreign Carriers - Containerized 1,530.00 1,530 1,530 53283 14E02 533 International Water - U.S. Carriers - Loose Bags - - - 53284 14E02 533 International Water - Foreign Carriers - Loose Bags 895.32 895 895 53633 14E02 533 International Plant Load Hwy to Can. & Mex. - Emergency Contracts - - -

Subtotal International Non Military Surface Service 6,102,676.14 - 6,102,676 - 6,102,676

53261 14E03 536 International Airmail - Internal & Onward Conveyance 7,392,806.32 7,392,806 7,392,806 53265 14E03 536 Trans of Mail/Equip-Trnst Chg Air-Onw Convey - - -

Subtotal International/Transit Charges - Air 7,392,806.32 - 7,392,806 - 7,392,806

53262 14E04 535/8 International Surface - Parcel Terminal/Transit Charges 95,154,428.50 95,154,429 95,154,429 Subtotal Int'l/Transit Charges - Parcel Post (Components 535 & 538) 95,154,428.50 - 95,154,429 - 95,154,429

53263 14E05 537 International Air - Letter & Other Mail - Terminal Dues 279,765,259.44 279,765,259 279,765,259 Subtotal Int'l Terminal Dues - Air 279,765,259.44 - 279,765,259 - 279,765,259

53268 14E06 534 International Surface - Letter & Other Mail - Terminal Dues 90,070,198.02 90,070,198 90,070,198 53269 14E06 534 International Global Package Link - Service and Delivery Fees 9,320,753.56 9,320,754 9,320,754 53631 14E06 534 International Surface Non-Mil-Dmstc-Pl/Fd-Reg Cntr 0.00 - - 53632 14E06 534 International Surface FD-EXCP SVC 0.00 - - 53634 14E06 534 International Surface FD-Reg Cnt 0.00 - - 53635 14E06 534 International Surface FD-Express Service 0.00 - -

Subtotal International Terminal/Transit Charges 99,390,951.58 - 99,390,952 - 99,390,952

53301 14E07 146 International - Military Airmail - Commercial Air Carriers 482,531,021.32 482,531,021 482,531,021 53302 14E07 146 International - Military Official Mail (23.00) (23) (23)53303 14E07 146 International-Military Mail - Space Available - - -

Subtotal Military Mail 482,530,998.32 - 482,530,998 - 482,530,998

CS 14

14-6


Subtotal International Mail Transportation 1,298,089,033.14 - 1,298,089,033 - 1,298,089,033

53901 14E08 146 DOD Reimbursement - Transportation of Military Mail (494,149,404.42) (494,149,404) (494,149,404)Subtotal Net Cost of International Mail Transportation (494,149,404.42) - (494,149,404) - (494,149,404)

Total Cost Segment 14 6,487,728,216.99 14,300,000 6,502,028,217 - 6,502,028,217

CS 15

15-1

Cost Segment 15 Building Occupancy


54101 15A01 165 Building Rent (Recurring) Private Lessors 892,201,592.84 (3,403,196) 888,798,397 - 888,798,397 54121 15A01 165 Building Rent (Non-recurring) Private Lessors 252,902.79 252,903 252,903 54121 603 15A01 165 Building Rent (Non-recurring) Private Lessors 19,556.62 19,557 19,557 54129 15A01 165 Real Estate Brokers Fees on Leases and Rental Agreements 12,503,622.09 12,503,622 - 12,503,622 56920 15A01 165 Rent Transferred to Capital Lease Accounts (119,005,811.05) (119,005,811) (119,005,811)

Subtotal Rent (Private Lessors) 785,971,863.29 (3,403,196) 782,568,667 - 782,568,667

54103 15A02 165 Building Rent (Recurring) GSA 45,641,115.32 45,641,115 45,641,115

54105 15A03 165 Building Rent (Recurring) Government Agencies 126,663.00 126,663 126,663

54133 15A04 165 Real Estate Taxes - Rental Agreements 85,534,262.62 85,534,263 85,534,263 54133 100 15A04 165 Plant and Equipment - National Tax Appeal - - - 54150 15A04 165 Capital Leases - Tax & Maintenance not Capitalized 15,709.74 15,710 15,710

Subtotal Real Estate Taxes 85,549,972.36 - 85,549,972 - 85,549,972

165 Subtotal Net Cost of Rent 917,289,613.97 (3,403,196) 913,886,418 - 913,886,418

54142 15B 166 Building Heating Oil 6,736,089.53 6,736,090 6,736,090 54142 998 15B 166 Fuel-Oil-IMPAC Card 2,443,552.32 2,443,552 2,443,552 54143 15B 166 Gas to Heat Buildings 68,171,421.53 68,171,422 68,171,422 54144 15B 166 Building Heating - Other Fuels 6,455,497.81 6,455,498 6,455,498

166 Subtotal - Building Heating Fuels 83,806,561.19 - 83,806,561 - 83,806,561

54151 15C 167 Utilities - Electricity 518,027,235.12 518,027,235 - 518,027,235 54151 998 15C 167 Utilities - Purchased Via Credit Card 8,560,597.92 8,560,598 8,560,598 54152 15C 167 Utilities - Water 29,265,586.30 29,265,586 29,265,586 54153 15C 167 Sewage, Garbage & Trash Services 38,332,356.64 38,332,357 38,332,357 54156 15C 167 Energy Savings Shared with Contractors 5,125,695.32 5,125,695 5,125,695 54156 556 15C 167 Energy Savings Shared with Contractors - - - 54156 585 15C 167 Energy Savings Shared with Contractors 19,971.04 19,971 19,971 56607 696 15C 167 Cost of waste disposal & recycling - dead mail 522,918.88 522,919 522,919

167 Subtotal Utilities 599,854,361.22 - 599,854,361 - 599,854,361

54146 15D 168 Telephone Service - Private Residence of USPS Employees 178,733.24 178,733 178,733 54146 557 15D 168 Telephone Service - Private Residence of USPS Employees 41,733.93 41,734 41,734 54161 15D 168 Utilities - Cell Phones 10,223,900.36 10,223,900 10,223,900 54162 15D 168 Utilities - Wireless Paging and Data Services 1,947,092.13 1,947,092 1,947,092 54163 15D 168 Utilities - Combined Voice Paging and Data Services 1,003,122.44 1,003,122 1,003,122 54165 15D 168 Utilities - Telephone Services 76,279,367.26 76,279,367 (23,091) 76,256,276 54165 998 15D 168 Utilities - Telephone Services 5,327,557.14 5,327,557 5,327,557 54167 15D 168 Utilities - Federal Telecommunication Services (FTS) 381,479.66 381,480 381,480 54168 15D 168 TWX and other Telegraphic Services 38,738.28 38,738 38,738 54168 616 15D 168 TWX and other Telegraphic Services PO 5,459.22 5,459 5,459 54169 15D 168 Data Communication - PSDS Network 41,962.91 41,963 41,963

CS 15

15-2


54404 15D 168 Voice communication - commercial 6,803,044.37 6,803,044 6,803,044 168 Product-specific International costs from 168 23,091 23,091 168 Subtotal - Communications 102,272,190.94 - 102,272,191 - 102,272,191

52315 15E 169 Building Repairs & Maintenance 34,623,495.62 34,623,496 34,623,496 52415 15E 169 Energy project supplies, materials & services 347,894.77 347,895 347,895 52417 15E 169 Safety project supplies, materials & services 2,130,551.49 2,130,551 2,130,551 52417 093 15E 169 Safety project supplies, materials & services - Asbestos - - - 52417 628 15E 169 Safety project supplies, materials & services PO 172,989.84 172,990 172,990 52417 629 15E 169 Safety project supplies, materials & services VMF - - - 54221 15E 169 Underground Storage Tank Program - Testing & Monitoring 3,153.64 3,154 3,154 54222 15E 169 Underground Storage Tank Program - Support Costs 453,456.54 453,457 453,457 54223 15E 169 Underground Storage Tank Program - Repair/Cleanup 102,813.07 102,813 102,813 54231 15E 169 Repairs - USPS Owned Buildings 73,329,368.15 73,329,368 73,329,368 54231 690 15E 169 Repairs - USPS Owned Buildings PO 167,245.60 167,246 167,246 54231 997 15E 169 Repairs - USPS Owned Buildings - OSHA - - - 54231 998 15E 169 Repairs - USPS Owned Buildings Impact Expense Reallocation 70,811,591.53 70,811,592 70,811,592 54232 15E 169 Alterations - USPS Owned Buildings 13,765,904.68 9,437,514 23,203,419 - 23,203,419 54232 602 15E 169 Alterations - USPS Owned Buildings PO 55,380.44 55,380 55,380 54232 632 15E 169 Alterations - USPS Owned Buildings CMPL EX (27.00) (27) (27)54232 997 15E 169 Alterations - USPS Owned Buildings OSHA - - - 54233 15E 169 Alterations - Leased Buildings 5,379,170.60 5,379,171 5,379,171 54233 692 15E 169 Alterations - Leased Buildings PO 12,904.93 12,905 12,905 54233 997 15E 169 Repairs - Leased Buildings - OSHA - - - 54234 15E 169 Repairs - Leased Buildings 16,600,436.52 16,600,437 - 16,600,437 54234 694 15E 169 Repairs - Leased Buildings PO 45,238.22 45,238 45,238 54234 997 15E 169 Repairs - Leased Buildings OSHA - - - 54251 15E 169 Building Improvements - Not Related to Specific Projects 7,195,831.71 7,195,832 7,195,832

169 Product-specific International costs from 169 - 169 Subtotal Building Repair & Alteration Projects 225,197,400.35 9,437,514 234,634,914 - 234,634,914

54135 15F 170 Moving Expenses 1,495,147.98 1,495,148 1,495,148 54135 675 15F 170 Moving Expenses 8,315.63 8,316 8,316

170 Subtotal Moving Expenses 1,503,463.61 - 1,503,464 - 1,503,464

172 Subtotal Building Costs Other Than Rent 1,012,633,977.31 9,437,514 1,022,071,491 - 1,022,071,491

234 Product-Specific Inputed Rents - 234 Subtotal Product-Specific Imputed Rents - - - - -

265 Total Cost Segment 15 1,929,923,591.28 6,034,318 1,935,957,909 - 1,935,957,909


Within Segment 15 International From Comp. 168 back to 168 (23,091) From Comp. 169 back to 169 - Total (23,091)

CS 16

16-1

Cost Segment 16 Supplies and Services


51101 147 16A01 173 Straight time salaries - workhours - full time employees 9,711,093.23 9,711,093 9,711,093 51102 147 16A01 173 Straight time salaries - workhours - part time & casual employees 85,834.02 85,834 85,834 51103 147 16A01 173 Overtime pay 806,029.82 806,030 806,030 51104 147 16A01 173 Penalty overtime pay 23,091.61 23,092 23,092 51105 147 16A01 173 Sunday, holiday, & night differential premium pay 80,030.38 80,030 80,030 51107 147 16A01 173 Overtime work - Straight time pay - Selected non-barg employees 20,706.46 20,706 20,706 51108 147 16A01 173 USPS/DOL rehabilitation pay - - - 51109 147 16A01 173 Leave Without Pay Hours - - - 51121 147 16A01 173 Salaries - training 14,430.86 14,431 14,431 51141 147 16A01 173 Annual leave expense 1,103,699.70 1,103,700 1,103,700 51142 147 16A01 173 Holiday leave expense 452,518.39 452,518 452,518 51143 147 16A01 173 Salaries - sick leave (taken) 466,175.85 466,176 466,176 51145 147 16A01 173 Salaries - other leave 54,313.31 54,313 54,313 51151 147 16A01 173 Salaries - severance pay - - - 51199 147 16A01 173 Salaries - severance pay - - - 51202 147 16A01 173 Health Benefits 1,547,746.86 1,547,747 1,547,747 51211 147 16A01 173 FERS retirement fund - mandatory 810,891.53 810,892 810,892 51212 147 16A01 173 CSRS retirement fund 27,844.74 27,845 27,845 51214 147 16A01 173 CSRS retirement fund - post 1983 employees 1,361.51 1,362 1,362 51215 147 16A01 173 FERS retirement fund - voluntary coverage - - - 51216 147 16A01 173 Social security taxes - - - 51217 147 16A01 173 Medicare 181,110.63 181,111 181,111 51218 147 16A01 173 Social security - post 1983 employees 13,931.52 13,932 13,932 51219 147 16A01 173 Social security - voluntary FERS conversion - - - 51221 147 16A01 173 Social security - mandatory FERS 470,542.10 470,542 470,542 51222 147 16A01 173 Group life insurance 71,950.19 71,950 71,950 51224 147 16A01 173 Optional life insurance - PCES 128.40 128 128 51226 147 16A01 173 Thrift savings plan - mandatory FERS 336,532.13 336,532 336,532 51227 147 16A01 173 Thrift savings plan - voluntary FERS - - - 51251 147 16A01 173 Uniform/work clothes 6,809.98 6,810 6,810 51296 147 16A01 173 Annuity protection life insurance contra offset - - -


51111 147 16A02 173 Lump sum performance award - PCES 11,002.00 11,002 (3,073) 7,929 51112 147 16A02 173 Merit bonus payments - EAS 82,574.00 82,574 (7,120) 75,454 51113 147 16A02 173 Lump sum payments - labor contract - - - 51297 147 16A02 173 Medicare on lump sum payments - - - 51298 147 16A02 173 Social Security on lump sum payments - FERS mandatory - - - 51299 147 16A02 173 Social Security on lump sum payments - FERS voluntary - - - 51301 147 16A02 173 Economic Value Added (EVA) Incentive Awards - - - -


51239 147 16A03 173 Relocation - miscellaneous expenses 4,455.00 4,455 4,455 51241 147 16A03 173 Relocation - advance round trip - - - 51242 147 16A03 173 Relocation - en route travel - - - 51243 147 16A03 173 Relocation - temporary lodging - - -

CS 16

16-2

Account # Acct CRA PQ V, FY 07 Audit PQ V, FY 07 Reallocated Primary Sub Code Comp. Description of Costs Actual Adjustments After Adjustments Reallocations Total 51244 147 16A03 173 Relocation - transportation of household effects - - - 51245 147 16A03 173 Relocation - return trips to former residence - - - 51247 147 16A03 173 Relocation - grossing up for relocation income tax 12,484.64 12,485 12,485 51248 147 16A03 173 Relocation - cost of purchasing/selling residence 159,064.36 159,064 159,064


51401 147 16A04 173 Travel other than training 296,644.67 296,645 296,645 51403 147 16A04 173 Travel - detail assignments - - - 51404 147 16A04 173 Travel - foreign countries - - - 51411 147 16A04 173 Travel - training outside USPS - - - 51413 147 16A04 173 Travel - USPS training - - -


16A 173 Subtotal Materiel Distribution Centers & Label Printing Center 16,852,997.89 - 16,852,998 (10,193) 16,842,805 Personnel Costs

52171 16B01 174 ADP supplies 54,561,118.40 54,561,118 (1,140,304) 53,420,814 52171 544 16B01 174 ADP supplies 2,436.91 2,437 2,437 52171 998 16B01 174 ADP supplies - Impact Expense Reallocation 2,765,067.76 2,765,068 2,765,068 52179 16B01 174 ADP supplies - Off the Shelf Software Packages 26,560,821.58 26,560,822 - 26,560,822 52332 16B01 174 ADP Programming - Other than Individuals - Office Space Provided 73,649,319.82 73,649,320 - 73,649,320 52333 16B01 174 ADP Programming - Other than Individuals - Office Space Not Provided 6,104,158.22 6,104,158 (287,805) 5,816,353 52334 16B01 174 ADP Programming - By Individuals - Office Space Provided 109,611,212.73 109,611,213 (200,961) 109,410,252 52335 16B01 174 ADP Programming - By Individuals - Office Space Not Provided 10,460,568.31 10,460,568 - 10,460,568 52336 16B01 174 ADP Services - Equipment Support - Office Space Provided 4,427,980.19 4,427,980 - 4,427,980 52337 16B01 174 ADP Services - Equipment Support - Office Space Not Provided 5,075,779.94 5,075,780 - 5,075,780 54166 16B01 174 Data Communication Between Installations - T-1 Network 93,164,569.36 93,164,569 - 93,164,569 54401 16B01 174 ADP equipment rental 45,622.38 45,622 45,622 54402 16B01 174 Data transmission - commercial value added network 265,135.71 265,136 265,136 54403 16B01 174 Data transmission - commercial network 29,784,839.97 29,784,840 - 29,784,840 54405 16B01 174 Data transmission - GSA 20,017,990.47 20,017,990 - 20,017,990 54406 16B01 174 Telecommunications equipment rental 34,388.76 34,389 - 34,389 54406 617 16B01 174 Telecommunications equipment rental 3,312.95 3,313 3,313 54406 998 16B01 174 Telecommunications equipment rental - IMPAC expense reallocation 3,108,267.00 3,108,267 3,108,267 54407 16B01 174 Rental of PSDS equipment - - - 54511 16B01 174 ADP equipment - repairs & maintenance 26,784,281.81 26,784,282 - 26,784,282 54511 688 16B01 174 ADP equipment - repairs & maintenance 28,970.16 28,970 28,970 54513 16B01 174 PSDS equipment - repairs & maintenance 46,983.30 46,983 46,983

174 Product-specific International costs from 174 - 1,629,070 1,629,070 16B01 174 Subtotal ADP supplies & services 466,502,825.73 - 466,502,826 - 466,502,826

52130 16B02 175 Supplies & materials used to repair mailbag equipment - - - 54512 16B02 175 Telecommunications equipment - repairs & maintenance 5,323,261.04 5,323,261 - 5,323,261 54512 626 16B02 175 Telecommunications equipment - repairs & maintenance 5,877.93 5,878 5,878 54518 16B02 175 Equipment repair & maintenance other than ADP & vehicles 1,946,610.08 1,946,610 1,946,610 54523 16B02 175 Repair & servicing of building maintenance equipment 1,870,526.49 1,870,526 1,870,526

16B02 175 Subtotal repair & maint. of equipment excluding ADP & vehicles 9,146,275.54 - 9,146,276 - 9,146,276

52173 16B03 176 Custodial & building supplies paid at ISC 84,297,968.26 84,297,968 - 84,297,968 52175 16B03 176 VMF custodial & building supplies and services - - - 52175 584 16B03 176 VMF custodial & building supplies and services - - -

CS 16

16-3

Account # Acct CRA PQ V, FY 07 Audit PQ V, FY 07 Reallocated Primary Sub Code Comp. Description of Costs Actual Adjustments After Adjustments Reallocations Total 52176 16B03 176 Custodial & building supplies paid locally 2,888,100.57 2,888,101 2,888,101 52176 583 16B03 176 Custodial & building supplies paid locally 4,773,375.36 4,773,375 4,773,375 52313 16B03 176 Custodial and building supplies & services 86,871,613.12 86,871,613 86,871,613

16B03 176 Subtotal custodial supplies & services 178,831,057.31 - 178,831,057 - 178,831,057

52101 16B04 177 Postal supplies paid at ISC's 56,372,753.03 56,372,753 (3,119) 56,369,634 52102 16B04 177 Postal supplies procured locally 4,343,253.92 4,343,254 - 4,343,254 52102 546 16B04 177 Postal supplies procured locally 2,705,399.84 2,705,400 2,705,400 52104 16B04 177 Office furniture & other expendable equipment procured locally 440,725.17 440,725 440,725 52104 543 16B04 177 Office furniture & other expendable equipment procured locally (45,660.80) (45,661) (45,661)52105 16B04 177 Office furniture & other expendable equipment paid at ISC's 4,102,080.74 4,102,081 - 4,102,081 52105 998 16B04 177 Office furniture & other expend. equip. paid at ISC's - IMPAC exp. real. 1,535,311.23 1,535,311 1,535,311 52109 16B04 177 Expendable telecommunications supplies 992,791.63 992,792 - 992,792 52109 542 16B04 177 Expendable telecommunications supplies 14,960.79 14,961 14,961 52111 16B04 177 Supplies & services purchased with credit cards 107,485,759.31 107,485,759 (151,855) 107,333,904 52121 16B04 177 Supplies & Expndl Equipments - Issue FR Direct Vendor 156,826,248.05 156,826,248 (59,050,143) 97,776,105 52172 16B04 177 Office and medical supplies 91,781,599.03 91,781,599 - 91,781,599 52341 16B04 177 Health services by Government Agencies 2,751.34 2,751 2,751 52357 16B04 177 Contractual services - background investigations 1,808,828.32 1,808,828 1,808,828 52359 16B04 177 Contractual services other than repairs and maintenance 596,850,523.59 596,850,524 (68,166,994) 528,683,530 52359 998 16B04 177 Training Outside Instr & Fees - IMPAC expense reallocation 8,869,564.95 8,869,565 8,869,565 52413 16B04 177 Alliance partnership agreements - business entities 245,838.09 245,838 (243,294) 2,544 52418 16B04 177 Miscellaneous services paid locally 6,479,556.95 6,479,557 6,479,557 52418 587 16B04 177 Miscellaneous services paid locally 6,808,485.87 6,808,486 6,808,486 52419 16B04 177 Miscellaneous services paid by ISC's 30,576,204.79 30,576,205 - 30,576,205 52419 998 16B04 177 Miscellaneous services paid by ISSC - IMPAC expense reallocation 51,761,183.39 51,761,183 - 51,761,183 52423 16B04 177 Services - Other than Health - by Govt Agencies 13,344,665.86 13,344,666 13,344,666 52425 16B04 177 Service Contracts - Equipment Operator Qualification 7,415.70 7,416 7,416 52427 16B04 177 Medical expenses - on the job injury/illness 2,818,197.45 2,818,197 2,818,197 52427 577 16B04 177 Medical expenses - on the job injury/illness 38,381.68 38,382 38,382 52428 16B04 177 Medical expenses - routine examinations 10,243,585.32 10,243,585 10,243,585 52428 578 16B04 177 Medical expenses - routine examinations 39,372.11 39,372 39,372 52429 16B04 177 Medical expenses - drug testing 1,946,950.63 1,946,951 1,946,951 52432 16B04 177 Materials used to notify customers of reclassification/rate changes 1,666.65 1,667 1,667 52444 16B04 177 COGS - packaging products nationally generated 50,904,059.70 50,904,060 50,904,060 52447 16B04 177 Cost of facsimile mail service 336,709.04 336,709 336,709 54411 16B04 177 Equipment rental other than ADP & vehicles 3,588,380.39 3,588,380 - 3,588,380 54411 572 16B04 177 Equipment rental other than ADP & vehicles 52,980.53 52,981 52,981 54411 998 16B04 177 Equipment rental other than ADP & vehicles - IMPAC exp. reallocation 3,261,328.33 3,261,328 3,261,328

16B04 177 Total postal supplies & services 1,216,541,852.62 - 1,216,541,853 (127,615,405) 1,088,926,448

16B 178 Total Support Materials & Services 1,871,022,011.20 - 1,871,022,011 (127,615,405) 1,743,406,606

52174 16C01 179 HQ cost of photographs & films 3,569.39 3,569 3,569 52174 998 16C01 179 HQ cost of photographs & films - IMPAC expense reallocation 4,754,090.36 4,754,090 4,754,090 52431 16C01 179 Print shop chargeback 85,251.52 85,252 85,252 52431 998 16C01 179 Print shop chargeback - Impact Exp Reallocation 6,982,616.00 6,982,616 6,982,616 52435 16C01 179 Field outside printing costs 1,005,476.42 1,005,476 1,005,476 52435 598 16C01 179 Field outside printing costs 73,249.87 73,250 73,250 52436 16C01 179 HQ outside printing costs 12,216,587.73 12,216,588 (43,937) 12,172,651

CS 16

16-4

Account # Acct CRA PQ V, FY 07 Audit PQ V, FY 07 Reallocated Primary Sub Code Comp. Description of Costs Actual Adjustments After Adjustments Reallocations Total 52471 16C01 179 Supplies & Services - Printing Netpost 130.50 131 131

16C01 179 Subtotal printing and reproduction 25,120,971.79 - 25,120,972 (43,937) 25,077,035

52100 16C02 180 Reimbursement to suppliers for postage used to deliver order supplies 3,705.07 3,705 3,705 52140 16C02 180 Issues from postage stamp inventory 30,126.80 30,127 30,127 52441 16C02 180 Cost of postage stock 85,820,670.55 85,820,671 85,820,671 52441 627 16C02 180 Cost of postage stock 1,568.24 1,568 1,568 52442 16C02 180 Cost of philatelic products 3,511,570.57 3,511,571 3,511,571 52443 16C02 248 Cost of Embossed Stamped Envelopes 7,193,698.87 7,193,699 7,193,699

16C02 180 Subtotal stamps and accountable paper 96,561,340.10 - 96,561,340 - 96,561,340

52449 16C03 181 2,570,533.65 2,570,534 2,570,534

16C 183 Total printing and reproduction 124,252,845.54 - 124,252,846 (43,937) 124,208,909

52102 000 16D01 184 Postal Supplies & Expendable Equipment - - - 52103 16D01 184 Spare parts for mechanized mail processing equipment 6,056,397.29 6,056,397 58,900,823 64,957,220 52106 16D01 184 Expendable mail processing equipment 68,044,583.70 68,044,584 - 68,044,584 52107 16D01 184 Expendable customer service equipment paid at ISC's 5,209,529.85 5,209,530 5,209,530 52108 16D01 184 Expendable delivery service equipment paid at ISC's 27,755,666.11 27,755,666 27,755,666 52110 16D01 184 Issues From Mail Equipment Shops 2,350.00 2,350 2,350 52120 16D01 184 Supplies and expendable equipment issued from supply centers 168,294,469.92 168,294,470 (511) 168,293,959 52131 16D01 184 Mailbags Purchases 49,114.34 49,114 49,114 52152 16D01 184 VMF supplies & expendable equipment - - - 52152 550 16D01 184 VMF supplies & expendable equipment - - - 52190 16D01 184 Warranty Repaid Cost (307,808.20) (307,808) - (307,808)52230 16D01 184 Supplies & materials returned to supply center stock (0.01) (0) (0)54521 16D01 184 Repairs & maintenance of postal operations equipment 156,803,484.68 156,803,485 62,973,669 219,777,154 54521 998 16D01 184 Repairs & maintenance of postal operations equip. - IMPAC exp. real. 42,442,049.15 42,442,049 - 42,442,049 56810 16D01 184 Mail Equipment Shop Items Shipped (3,611,748.20) (3,611,748) (3,611,748)56820 16D01 184 Mail Equipment Shop Items Received 6,803,109.76 6,803,110 6,803,110

16D01 184 Subtotal operating equipment, supplies & services 477,541,198.39 - 477,541,198 121,873,981 599,415,179

52210 16D02 182 Supplies & materials inventory adjustments (401,218.40) (401,218) (401,218)52220 16D02 182 Obsolete Inventories Written off 3,759,464.64 3,759,465 3,759,465 52260 16D02 182 Supply inventory adjustments due to revaluation 40,333.02 40,333 40,333 52270 16D02 182 Supply inventory adjustments resulting from physical inventory - - - 52280 16D02 182 Inventory adjustments - Bulk Fuel & Oil - VMF 446,760.33 446,760 446,760 52290 902 16D02 182 Retail Merchandise - obsolete inventory write-off - - -

16D02 182 Total inventory adjustments 3,845,339.59 - 3,845,340 - 3,845,340

52122 16D03 187 462.60 463 463 52177 16D03 187 10,288,472.11 10,288,472 (1,095,722) 9,192,750 52178 16D03 187 102,686,724.02 102,686,724 (2,392,601) 100,294,123 52316 16D03 187 1,766.62 1,767 1,767 52324 16D03 187 - - - 56602 16D03 187 1,380.00 1,380 1,380 56622 16D03 187 5,400.00 5,400 5,400

187 Subtotal - Expedited Mail Supplies 112,984,205.35 - 112,984,205 (3,488,323) 109,495,882

Cost of money orders

Priority Mail Network - Equipment (Cl. 110)Express Mail Supplies (Cl. 111)Priority Mail Supplies (Cl. 110)Contractual Services - Priority Mail Network (Cl. 110)Priority Mail Processing Centers - test sites (Cl. 110)International Reply Coupons (Cl. 161)Other Operating Expenses - Misc. Priority Mail Network (Cl. 110)

CS 16

16-5

Account # Acct CRA PQ V, FY 07 Audit PQ V, FY 07 Reallocated Primary Sub Code Comp. Description of Costs Actual Adjustments After Adjustments Reallocations Total 52317 16D05 196 Contractual services - Delivery Confirmation equipment maintenance 2,235.20 2,235 2,235 52401 16D05 196 Other supplies, materials & services - Delivery Confirmation - printing 353,483.61 353,484 353,484 56623 16D05 196 Other Operating Expenses - Delivery Confirmation - printing - - -

196 355,718.81 - 355,719 - 355,719

197 - 9,273,684 9,273,684 197 Subtotal - Other Postal Supplies & Services - - - 9,273,684 9,273,684

52359 000 16D04 1426 Professional and Other Misc. Service - - - 52410 902 16D04 1426 Retail merchandise - love merchandise - - - 52410 903 16D04 1426 Retail merchandise - spring merchandise - - - 52410 904 16D04 1426 Retail merchandise - Looney Tunes merchandise - - - 52410 905 16D04 1426 Retail merchandise - CTC merchandise - - - 52410 906 16D04 1426 Retail merchandise - Post Mark America merchandise - - - 52410 907 16D04 1426 Retail merchandise - Blockbuster merchandise - - - 52410 908 16D04 1426 Retail merchandise - office products merchandise - - - 52433 562 16D04 1426 Supplies & services - International Philatelic Sales - - - 52448 16D04 1426 Supls Mat&Serv-Oth Serv-Postal Related Merch 17,379,020.53 17,379,021 17,379,021 52448 494 16D04 1426 Supls Mat&Serv-Oth Serv-Postal Related Merch Cst 48,154.69 48,155 48,155 52474 523 16D04 1426 Supls Mat&Serv-Oth Serv-Postal Related Merch-Coupons 37,859.60 37,860 37,860 54521 000 16D04 1426 Postal Oper. Equip.-Repair/Maint. - - -

16D04 1426 Subtotal - Non-Mail Related Products 17,465,034.82 - 17,465,035 - 17,465,035

16D 188 Total services, materials and material distribution except vehicles 612,191,496.96 - 612,191,497 127,659,342 739,850,839

52325 16E 246 Advertising & Sales Promotion - Other Than Development 117,686,612.24 117,686,612 - 117,686,612 52325 083 16E 246 Advertising & Sales Promotion - Other Than Dev. - Mktg & Sales Field - - - 52325 091 16E 246 Advertising & Sales Promotion - Other Than Misc. - - - 52325 596 16E 246 Miscellaneous Advertising Expense 249,921.76 249,922 249,922 52325 998 16E 246 Advertising & Sales Promotion - Other Than Dev. - IMPAC exp. real. 2,542,114.87 2,542,115 2,542,115 52328 16E 246 Advertising Misc Non-Corporate Advertising 187,239.21 187,239 187,239 52344 16E 246 Advertising & Sales Promotion - Development 125,413.87 125,414 125,414

16E 246 Subtotal - Advertising and Sales Promotions 120,791,301.95 - 120,791,302 - 120,791,302

52901 16F 189 Fines & Penalties - Supplies/Materials 2,435.00 2,435 2,435 52901 998 16F 189 Fines & Penalties - Supplies/Materials - IMPAC expense reallocation - - - 52903 16F 189 Fines & Penalties - Services - - - 52905 16F 189 Reimbursements & Cost Reduction - Olympic Products - - - 52911 16F 189 Miscellaneous Government agencies supplies & materials - - - 52913 16F 189 Reimbursements - Services for Government Agencies - - - 52915 16F 189 Supplies & services discounts earned (24,497.03) (24,497) (24,497)52963 16F 189 Proceeds from sale of excess supply inventories - - - 52965 16F 189 Proceeds from sale of tabulating cards - - - 52967 16F 189 Proceeds from Sale of Recyclables - - - 52969 16F 189 Sale of Scrap-Mail Equipment Shops - - - 54911 16F 189 Reimbursement for Damage to USPS Property (2,949,369.85) 1,512,535 (1,436,835) (1,436,835)54911 153 16F 189 Reimbursement for Damage to USPS Property (4,663,115.79) (4,663,116) (4,663,116)

16F 189 Total reimbursements (Reimbursements) (7,634,547.67) 1,512,535 (6,122,013) - (6,122,013)

52410 901 16G 186 eBay Fees 27,580,414.88 27,580,415 27,580,415

Subtotal - Tracking and Tracing (Cl. 172)

Product-specific International costs from 177, 179, 184, 187 (Cl. 199)

CS 16

16-6


266 Total Cost Segment 16 2,765,056,520.75 1,512,535 2,766,569,056 (10,193) 2,766,558,862


PCES Perf. Awards from Seg. 18 Subacct. 183 to Subacct. 147 (3,073) EAS Merit Bonuses from Seg. 18 Subacct. 183 to Subacct. 147 (7,120) Total (10,193)

Within Segment 16 From Comp. 177 account 52121 to Comp. 184 account 52103 (58,900,823) From Comp. 177 account 52359 to Comp. 184 account 54521 (62,973,669) International From Comp. 174 back to 174 (1,629,070) From Comp. 175 to 197 - From Comp. 177 to 197 (5,740,913) From Comp. 179 to 197 (43,937) From Comp. 184 to 197 (511) From Comp. 187 to 197 (3,488,323) Total (132,777,246)

CS 17

17-1

Cost Segment 17Research & Development


54242 17 190 Research and Development Expense 19,791,804.06 19,791,804 19,791,804 190 Total Research and Development 19,791,804.06 19,791,804 - 19,791,804

267 Total Cost Segment 17 19,791,804.06 - 19,791,804 - 19,791,804

CS 18

18-1

Cost Segment 18HQ & Area Administration & Corporatewide Personnel Costs

Account # Acct CRA PQ V, FY 07 Audit PQ V, FY 07 Reallocated Primary Sub Code Comp. Account Description Actual Adjustments After Adjustments Reallocations Total

51101 144 18AA1 191 Straight time salaries - workhours - full time employees 38,046,280.53 38,046,281 (2,027,249) 36,019,031 51102 144 18AA1 190 Straight time salaries - workhours - part time & casual employees 367,082.38 367,082 (19,560) 347,523 51103 144 18AA1 191 Overtime pay 492,971.70 492,972 (26,267) 466,704 51104 144 18AA1 191 Penalty overtime pay 16,408.39 16,408 (874) 15,534 51105 144 18AA1 191 Sunday, holiday, & night differential premium pay 26,781.09 26,781 (1,427) 25,354 51108 144 18AA1 191 USPS/DOL rehabilitation pay - - - - 51109 144 18AA1 191 Leave Without Pay Hours - - - - 51121 144 18AA1 191 Salaries - training 193.06 193 (10) 183 51141 144 18AA1 191 Annual leave expense 4,357,621.44 4,357,621 (232,190) 4,125,431 51142 144 18AA1 191 Holiday leave expense 1,777,338.74 1,777,339 (94,703) 1,682,635 51143 144 18AA1 191 Salaries - sick leave (taken) 2,005,797.50 2,005,798 (106,876) 1,898,921 51145 144 18AA1 191 Salaries - other leave 218,258.74 218,259 (11,630) 206,629 51199 144 18AA1 191 Salaries - severance pay - - - - 51202 144 18AA1 191 Health Benefits 5,465,386.28 5,465,386 (291,216) 5,174,170 51211 144 18AA1 191 FERS retirement fund - mandatory 2,671,291.40 2,671,291 (142,336) 7,584 51212 144 18AA1 191 CSRS retirement fund 141,712.28 141,712 (7,551) 134,161 51214 144 18AA1 191 CSRS retirement fund - post 1983 employees 3,182.97 3,183 (170) 3,013 51215 144 18AA1 191 FERS retirement fund - voluntary coverage 127,407.49 127,407 (6,789) 120,619 51216 144 18AA1 191 Social security taxes - - - - 51217 144 18AA1 191 Medicare 664,158.29 664,158 (35,389) 628,769 51218 144 18AA1 191 Social security - post 1983 employees 28,674.66 28,675 (1,528) 27,147 51219 144 18AA1 191 Social security - voluntary FERS conversion 71,080.66 71,081 (3,787) 67,293 51221 144 18AA1 191 Social security - mandatory FERS 1,449,614.76 1,449,615 (77,241) 1,372,374 51222 144 18AA1 191 Group life insurance 284,315.09 284,315 (15,149) 269,166 51224 144 18AA1 191 Optional life insurance - PCES 343.84 344 (18) 326 51226 144 18AA1 191 Thrift savings plan - mandatory FERS 1,046,537.62 1,046,538 (55,763) 990,774 51227 144 18AA1 191 Thrift savings plan - voluntary FERS 53,118.07 53,118 (2,830) 50,288 51296 144 18AA1 191 Annuity protection life insurance contra offset - - - -

Subtotal Salaries & Benefits 59,315,556.98 - 59,315,557 (3,160,556) 56,155,001

51111 144 18AA2 191 Lump sum performance award - PCES 31,790.00 31,790 (9,671) 22,119 51112 144 18AA2 191 Merit bonus payments - EAS 256,061.00 256,061 (41,750) 214,311 51113 144 18AA2 191 Lump sum payments - labor contract - - - - 51297 144 18AA2 191 Medicare on lump sum payments - - - - 51298 144 18AA2 191 Social Security on lump sum payments - FERS mandatory - - - - 51299 144 18AA2 191 Social Security on lump sum payments - FERS voluntary - - - -


51239 144 18AA3 191 Relocation - miscellaneous expenses - - - - 51241 144 18AA3 191 Relocation - advance round trip - - - - 51242 144 18AA3 191 Relocation - en route travel 1,360.30 1,360 (72) 1,288 51243 144 18AA3 191 Relocation - temporary lodging 20,110.00 20,110 (1,072) 19,038 51244 144 18AA3 191 Relocation - transportation of household effects 9,289.88 9,290 (495) 8,795 51245 144 18AA3 191 Relocation - return trips to former residence - - - - 51246 144 18AA3 191 Relocation - spouse job search expense - - - - 51247 144 18AA3 191 Relocation - grossing up for relocation income tax 6,674.84 6,675 (356)51248 144 18AA3 191 Relocation - cost of purchasing/selling residence 143.27 143 (8) 136

Subtotal Relocation Costs 37,578.29 - 37,578 (2,002) 35,576

CS 18

18-2


51401 144 18AA4 191 Travel other than training 358,686.28 358,686 (19,112) 339,574 51403 144 18AA4 191 Travel - detail assignments - - - - 51404 144 18AA4 191 Travel - foreign countries - - - - 51411 144 18AA4 191 Travel - training outside USPS - - - - 51413 144 18AA4 191 Travel - USPS training - - - -

Subtotal Travel Costs 358,686.28 - 358,686 (19,112) 339,574

18AA 191 Subtotal Accounting Service Centers Personnel Costs 59,999,672.55 - 59,999,673 (3,233,092) 56,766,581

51101 150 18AC1 191 Straight time salaries - workhours - full time employees 8,451,648.20 8,451,648 8,451,648 51102 150 18AC1 191 Straight time salaries - workhours - part time & casual employees 152,435.60 152,436 152,436 51103 150 18AC1 191 Overtime pay 834,582.29 834,582 834,582 51104 150 18AC1 191 Penalty overtime pay 129,503.34 129,503 129,503 51105 150 18AC1 191 Sunday, holiday, & night differential premium pay 8,244.39 8,244 8,244 51107 150 18AC1 191 Overtime work - Straight time pay - Selected non-barg employees - - - 51108 150 18AC1 191 USPS/DOL rehabilitation pay - - - 51109 150 18AC1 191 Leave Without Pay Hours - - - 51121 150 18AC1 191 Salaries - training - - - 51141 150 18AC1 191 Annual leave expense 1,001,299.51 1,001,300 1,001,300 51142 150 18AC1 191 Holiday leave expense 394,510.28 394,510 394,510 51143 150 18AC1 191 Salaries - sick leave (taken) 464,189.76 464,190 464,190 51145 150 18AC1 191 Salaries - other leave 53,968.21 53,968 53,968 51199 150 18AC1 191 Salaries - severance pay - - - 51202 150 18AC1 191 Health Benefits 1,412,491.00 1,412,491 1,412,491 51211 150 18AC1 191 FERS retirement fund - mandatory 875,859.11 875,859 875,859 51212 150 18AC1 191 CSRS retirement fund 16,924.49 16,924 16,924 51214 150 18AC1 191 CSRS retirement fund - post 1983 employees 651.33 651 651 51215 150 18AC1 191 FERS retirement fund - voluntary coverage 7,020.33 7,020 7,020 51216 150 18AC1 191 Social security taxes - - - 51217 150 18AC1 191 Medicare 162,386.02 162,386 162,386 51218 150 18AC1 191 Social security - post 1983 employees 6,348.53 6,349 6,349 51219 150 18AC1 191 Social security - voluntary FERS conversion 4,493.54 4,494 4,494 51221 150 18AC1 191 Social security - mandatory FERS 523,704.36 523,704 523,704 51222 150 18AC1 191 Group life insurance 64,090.50 64,091 64,091 51224 150 18AC1 191 Optional life insurance - PCES 36.40 36 36 51226 150 18AC1 191 Thrift savings plan - mandatory FERS 354,979.13 354,979 354,979 51227 150 18AC1 191 Thrift savings plan - voluntary FERS 3,133.79 3,134 3,134 51296 150 18AC1 191 Annuity protection life insurance contra offset - - -


51111 150 18AC2 191 Lump sum performance award - PCES 7,689.00 7,689 (1,625) 6,064 51112 150 18AC2 191 Merit bonus payments - EAS 55,379.00 55,379 (4,388) 50,991 51113 150 18AC2 191 Lump sum payments - labor contract - - - 51297 150 18AC2 191 Medicare on lump sum payments - - - 51298 150 18AC2 191 Social Security on lump sum payments - FERS mandatory - - - 51299 150 18AC2 191 Social Security on lump sum payments - FERS voluntary - - -


51239 150 18AC3 191 Relocation - miscellaneous expenses - - - 51241 150 18AC3 191 Relocation - advance round trip - - - 51243 150 18AC3 191 Relocation - temporary lodging - - -

CS 18

18-3

Account # Acct CRA PQ V, FY 07 Audit PQ V, FY 07 Reallocated Primary Sub Code Comp. Account Description Actual Adjustments After Adjustments Reallocations Total 51244 150 18AC3 191 Relocation - transportation of household effects - - - 51245 150 18AC3 191 Relocation - return trips to former residence - - - 51247 150 18AC3 191 Relocation - grossing up for relocation income tax - - - 51248 150 18AC3 191 Relocation - cost of purchasing/selling residence - - -


51401 150 18AC4 191 Travel other than training 96,252.48 96,252 96,252 51403 150 18AC4 191 Travel - detail assignments - - - 51411 150 18AC4 191 Travel - training outside USPS - - - 51413 150 18AC4 191 Travel - USPS training 4,849.61 4,850 4,850


18AC 191 Subtotal Stamp Distribution Network Personnel Costs 15,086,670.20 - 15,086,670 (6,013) 15,080,657

51401 151 18AD4 191 Travel other than training - - - 51413 151 18AD4 191 Travel - USPS training - - -

Subtotal Travel Costs - - - - -

18AD 191 Subtotal Travel Costs - - - - -

51101 152 18AE1 191 Straight time salaries - workhours - full time employees - - - 51103 152 18AE1 191 Overtime pay - - - 51109 152 18AE1 191 Leave Without Pay Hours - - - 51141 152 18AE1 191 Annual leave expense - - - 51142 152 18AE1 191 Holiday leave expense - - - 51143 152 18AE1 191 Salaries - sick leave (taken) - - - 51145 152 18AE1 191 Salaries - other leave - - - 51199 152 18AE1 191 Salaries - severance pay - - - 51202 152 18AE1 191 Health Benefits - - - 51211 152 18AE1 191 FERS retirement fund - mandatory - - - 51212 152 18AE1 191 CSRS retirement fund - - - 51214 152 18AE1 191 CSRS retirement fund - post 1983 employees - - - 51215 152 18AE1 191 FERS retirement fund - voluntary coverage - - - 51216 152 18AE1 191 Social security taxes - - - 51217 152 18AE1 191 Medicare - - - 51218 152 18AE1 191 Social security - post 1983 employees - - - 51219 152 18AE1 191 Social security - voluntary FERS conversion - - - 51221 152 18AE1 191 Social security - mandatory FERS - - - 51222 152 18AE1 191 Group life insurance - - - 51226 152 18AE1 191 Thrift savings plan - mandatory FERS - - - 51227 152 18AE1 191 Thrift savings plan - voluntary FERS - - - 51296 152 18AE1 191 Annuity protection life insurance contra offset - - -

Subtotal Salaries & Benefits - - - - -

51112 152 18AE2 191 Merit bonus payments - EAS - - - - Subtotal Lump Sum/Bonus Payments - - - - -

51239 152 18AE3 191 Relocation - miscellaneous expenses - - - 51242 152 18AE3 191 Relocation - en route travel - - - 51243 152 18AE3 191 Relocation - temporary lodging - - - 51244 152 18AE3 191 Relocation - transportation of household effects - - - 51247 152 18AE3 191 Relocation - grossing up for relocation income tax - - -

CS 18

18-4

Account # Acct CRA PQ V, FY 07 Audit PQ V, FY 07 Reallocated Primary Sub Code Comp. Account Description Actual Adjustments After Adjustments Reallocations Total 51248 152 18AE3 191 Relocation - cost of purchasing/selling residence - - -


51401 152 18AE4 191 Travel other than training - - - 51403 152 18AE4 191 Travel - detail assignments - - - 51411 152 18AE4 191 Travel - training outside USPS - - - 51413 152 18AE4 191 Travel - USPS training - - -


18AE 191 Subtotal Statistical Program Service Centers Personnel Costs - - - - -

51101 154 18AF1 191 Straight time salaries - workhours - full time employees 19,046,266.07 19,046,266 19,046,266 51102 154 18AF1 191 Straight time salaries - workhours - part time & casual employees 5,542,633.35 5,542,633 5,542,633 51103 154 18AF1 191 Overtime pay 60,551.07 60,551 60,551 51105 154 18AF1 191 Sunday, holiday, & night differential premium pay 809.99 810 810 51109 154 18AF1 191 Leave Without Pay Hours - - - 51141 154 18AF1 191 Annual leave expense 1,955,640.02 1,955,640 1,955,640 51142 154 18AF1 191 Holiday leave expense 872,639.33 872,639 872,639 51143 154 18AF1 191 Salaries - sick leave (taken) 597,571.58 597,572 597,572 51145 154 18AF1 191 Salaries - other leave 177,265.84 177,266 177,266 51199 154 18AF1 191 Salaries - severance pay - - - 51202 154 18AF1 191 Health Benefits 1,769,789.23 1,769,789 1,769,789 51211 154 18AF1 191 FERS retirement fund - mandatory 1,932,564.63 1,932,565 1,932,565 51212 154 18AF1 191 CSRS retirement fund 29,676.65 29,677 29,677 51214 154 18AF1 191 CSRS retirement fund - post 1983 employees 3,566.24 3,566 3,566 51215 154 18AF1 191 FERS retirement fund - voluntary coverage 54,939.92 54,940 54,940 51216 154 18AF1 191 Social security taxes 321,546.62 321,547 321,547 51217 154 18AF1 191 Medicare 406,285.82 406,286 406,286 51218 154 18AF1 191 Social security - post 1983 employees 27,567.79 27,568 27,568 51219 154 18AF1 191 Social security - voluntary FERS conversion 25,623.96 25,624 25,624 51221 154 18AF1 191 Social security - mandatory FERS 954,267.23 954,267 954,267 51222 154 18AF1 191 Group life insurance 136,299.95 136,300 136,300 51224 154 18AF1 191 Optional life insurance - PCES 3,193.61 3,194 3,194 51226 154 18AF1 191 Thrift savings plan - mandatory FERS 801,339.61 801,340 801,340 51227 154 18AF1 191 Thrift savings plan - voluntary FERS 24,345.30 24,345 24,345 51296 154 18AF1 191 Annuity protection life insurance contra offset - - -


51111 154 18AF2 191 Lump sum performance award - PCES 309,321.00 309,321 (57,107) 252,214 51112 154 18AF2 191 Merit bonus payments - EAS 140,603.00 140,603 (7,079) 133,524


51239 154 18AF3 191 Relocation - miscellaneous expenses 17,108.00 17,108 17,108 51241 154 18AF3 191 Relocation - advance round trip 2,082.75 2,083 2,083 51242 154 18AF3 191 Relocation - en route travel 6,426.78 6,427 6,427 51243 154 18AF3 191 Relocation - temporary lodging 64,586.92 64,587 64,587 51244 154 18AF3 191 Relocation - transportation of household effects 60,021.42 60,021 60,021 51245 154 18AF3 191 Relocation - return trips to former residence 956.58 957 957 51246 154 18AF3 191 Relocation - spouse job search expense - - - 51247 154 18AF3 191 Relocation - grossing up for relocation income tax 67,767.27 67,767 67,767 51248 154 18AF3 191 Relocation - cost of purchasing/selling residence 59,877.06 59,877 59,877


CS 18

18-5


51401 154 18AF4 191 Travel other than training 1,193,820.39 1,193,820 1,193,820 51403 154 18AF4 191 Travel - detail assignments - - - 51404 154 18AF4 191 Travel - foreign countries 32.00 32 32 51411 154 18AF4 191 Travel - training outside USPS - - - 51413 154 18AF4 191 Travel - USPS training - - -


18AF 191 Subtotal Law Offices - Field Personnel Costs 36,666,986.98 - 36,666,987 (64,186) 36,602,801 - -

51101 155 18AG1 191 Straight time salaries - workhours - full time employees 1,440,545.22 1,440,545 1,440,545 51103 155 18AG1 191 Overtime pay 440.28 440 440 51105 155 18AG1 191 Sunday, holiday, & night differential premium pay 3,281.55 3,282 3,282 51108 155 18AG1 191 USPS/DOL rehabilitation pay 50,671.84 50,672 50,672 51109 155 18AG1 191 Leave Without Pay Hours - - - 51141 155 18AG1 191 Annual leave expense 180,267.16 180,267 180,267 51142 155 18AG1 191 Holiday leave expense 70,314.20 70,314 70,314 51143 155 18AG1 191 Salaries - sick leave (taken) 47,338.09 47,338 47,338 51145 155 18AG1 191 Salaries - other leave 20,309.27 20,309 20,309 51199 155 18AG1 191 Salaries - severance pay - - - 51202 155 18AG1 191 Health Benefits 138,932.53 138,933 138,933 51211 155 18AG1 191 FERS retirement fund - mandatory 81,181.08 81,181 81,181 51212 155 18AG1 191 CSRS retirement fund 7,350.47 7,350 7,350 51214 155 18AG1 191 CSRS retirement fund - post 1983 employees - - - 51215 155 18AG1 191 FERS retirement fund - voluntary coverage - - - 51216 155 18AG1 191 Social security taxes - - - 51217 155 18AG1 191 Medicare 26,570.88 26,571 26,571 51218 155 18AG1 191 Social security - post 1983 employees - - - 51219 155 18AG1 191 Social security - voluntary FERS conversion - - - 51221 155 18AG1 191 Social security - mandatory FERS 42,040.66 42,041 42,041 51222 155 18AG1 191 Group life insurance 10,776.25 10,776 10,776 51224 155 18AG1 191 Optional life insurance - PCES 159.30 159 159 51226 155 18AG1 191 Thrift savings plan - mandatory FERS 35,091.46 35,091 35,091 51227 155 18AG1 191 Thrift savings plan - voluntary FERS - - - 51296 155 18AG1 191 Annuity protection life insurance contra offset - - -


51111 155 18AG2 191 Lump sum performance award - PCES 27,757.00 27,757 (6,247) 21,510 51112 155 18AG2 191 Merit bonus payments - EAS 7,640.00 7,640 (1,189) 6,451


51239 155 18AG3 191 Relocation - miscellaneous expenses 4,009.00 4,009 4,009 51241 155 18AG3 191 Relocation - advance round trip - - - 51242 155 18AG3 191 Relocation - en route travel 1,018.97 1,019 1,019 51243 155 18AG3 191 Relocation - temporary lodging - - - 51244 155 18AG3 191 Relocation - transportation of household effects 16,920.28 16,920 16,920 51245 155 18AG3 191 Relocation - return trips to former residence - - - 51247 155 18AG3 191 Relocation - grossing up for relocation income tax 24,738.97 24,739 24,739 51248 155 18AG3 191 Relocation - cost of purchasing/selling residence 32,669.99 32,670 32,670 51249 155 18AG3 191 Relocation - mortgage interest differential 2,146.60 2,147 2,147


CS 18

18-6

Account # Acct CRA PQ V, FY 07 Audit PQ V, FY 07 Reallocated Primary Sub Code Comp. Account Description Actual Adjustments After Adjustments Reallocations Total 51401 155 18AG4 191 Travel other than training 51,149.52 51,150 51,150 51403 155 18AG4 191 Travel - detail assignments - - - 51404 155 18AG4 191 Travel - foreign countries - - - 51411 155 18AG4 191 Travel - training outside USPS - - - 51413 155 18AG4 191 Travel - USPS training - - -


18AG 191 Subtotal Rates & Classification Service Centers Personnel Costs 2,323,320.57 - 2,323,321 (7,436) 2,315,885

51101 156 18AH1 191 Straight time salaries - workhours - full time employees 4,144,399.23 4,144,399 4,144,399 51102 156 18AH1 191 Straight time salaries - workhours - part time & casual employees - - - 51103 156 18AH1 191 Overtime pay 1,376.66 1,377 1,377 51105 156 18AH1 191 Sunday, holiday, & night differential premium pay 2.24 2 2 51108 156 18AH1 191 USPS/DOL rehabilitation pay - - - 51109 156 18AH1 191 Leave Without Pay Hours - - - 51141 156 18AH1 191 Annual leave expense 449,948.54 449,949 449,949 51142 156 18AH1 191 Holiday leave expense 177,214.12 177,214 177,214 51143 156 18AH1 191 Salaries - sick leave (taken) 154,200.27 154,200 154,200 51145 156 18AH1 191 Salaries - other leave 24,000.38 24,000 24,000 51151 156 18AH1 191 Salaries - severance pay - - - 51199 156 18AH1 191 Salaries - severance pay - - - 51202 156 18AH1 191 Health Benefits 450,042.30 450,042 450,042 51211 156 18AH1 191 FERS retirement fund - mandatory 221,886.73 221,887 221,887 51212 156 18AH1 191 CSRS retirement fund 17,228.62 17,229 17,229 51214 156 18AH1 191 CSRS retirement fund - post 1983 employees - - - 51215 156 18AH1 191 FERS retirement fund - voluntary coverage 9,817.52 9,818 9,818 51216 156 18AH1 191 Social security taxes - - - 51217 156 18AH1 191 Medicare 69,697.30 69,697 69,697 51218 156 18AH1 191 Social security - post 1983 employees - - - 51219 156 18AH1 191 Social security - voluntary FERS conversion 5,351.56 5,352 5,352 51221 156 18AH1 191 Social security - mandatory FERS 120,873.02 120,873 120,873 51222 156 18AH1 191 Group life insurance 28,906.49 28,906 28,906 51224 156 18AH1 191 Optional life insurance - PCES 166.40 166 166 51226 156 18AH1 191 Thrift savings plan - mandatory FERS 91,261.96 91,262 91,262 51227 156 18AH1 191 Thrift savings plan - voluntary FERS 876.55 877 877 51296 156 18AH1 191 Annuity protection life insurance contra offset - - -


51111 156 18AH2 191 Lump sum performance award - PCES 26,341.00 26,341 (4,288) 22,053 51112 156 18AH2 191 Merit bonus payments - EAS 64,718.00 64,718 (5,496) 59,222


51239 156 18AH3 191 Relocation - miscellaneous expenses - - - 51241 156 18AH3 191 Relocation - advance round trip - - - 51242 156 18AH3 191 Relocation - en route travel - - - 51243 156 18AH3 191 Relocation - temporary lodging - - - 51244 156 18AH3 191 Relocation - transportation of household effects 11,978.70 11,979 11,979 51245 156 18AH3 191 Relocation - return trips to former residence - - - 51247 156 18AH3 191 Relocation - grossing up for relocation income tax 2,525.87 2,526 2,526 51248 156 18AH3 191 Relocation - cost of purchasing/selling residence 172,221.01 172,221 172,221


CS 18

18-7

Account # Acct CRA PQ V, FY 07 Audit PQ V, FY 07 Reallocated Primary Sub Code Comp. Account Description Actual Adjustments After Adjustments Reallocations Total 51401 156 18AH4 191 Travel other than training 257,634.36 257,634 257,634 51403 156 18AH4 191 Travel - detail assignments - - - 51404 156 18AH4 191 Travel - foreign countries - - - 51411 156 18AH4 191 Travel - training outside USPS - - - 51413 156 18AH4 191 Travel - USPS training - - -


18AH 191 Subtotal Communications - Field Offices Personnel Costs 6,502,668.83 - 6,502,669 (9,785) 6,492,884

51101 157 18AJ1 191 Straight time salaries - workhours - full time employees 6,545,842.48 6,545,842 6,545,842 51102 157 18AJ1 191 Straight time salaries - workhours - part time & casual employees - - - 51103 157 18AJ1 191 Overtime pay (1,460.07) (1,460) (1,460)51104 157 18AJ1 191 Penalty overtime pay - - - 51105 157 18AJ1 191 Sunday, holiday, & night differential premium pay 8,431.77 8,432 8,432 51108 157 18AJ1 191 USPS/DOL rehabilitation pay - - - 51109 157 18AJ1 191 Leave Without Pay Hours - - - 51121 157 18AJ1 191 Salaries - training - - - 51141 157 18AJ1 191 Annual leave expense 684,720.51 684,721 684,721 51142 157 18AJ1 191 Holiday leave expense 276,340.45 276,340 276,340 51143 157 18AJ1 191 Salaries - sick leave (taken) 180,919.38 180,919 180,919 51145 157 18AJ1 191 Salaries - other leave 32,302.32 32,302 32,302 51199 157 18AJ1 191 Salaries - severance pay - - - 51202 157 18AJ1 191 Health Benefits 826,928.65 826,929 826,929 51211 157 18AJ1 191 FERS retirement fund - mandatory 344,157.97 344,158 344,158 51212 157 18AJ1 191 CSRS retirement fund 26,627.42 26,627 26,627 51214 157 18AJ1 191 CSRS retirement fund - post 1983 employees 393.52 394 394 51215 157 18AJ1 191 FERS retirement fund - voluntary coverage 8,569.43 8,569 8,569 51216 157 18AJ1 191 Social security taxes - - - 51217 157 18AJ1 191 Medicare 111,884.70 111,885 111,885 51218 157 18AJ1 191 Social security - post 1983 employees 3,878.64 3,879 3,879 51219 157 18AJ1 191 Social security - voluntary FERS conversion 4,574.61 4,575 4,575 51221 157 18AJ1 191 Social security - mandatory FERS 194,177.16 194,177 194,177 51222 157 18AJ1 191 Group life insurance 45,785.22 45,785 45,785 51224 157 18AJ1 191 Optional life insurance - PCES 36.40 36 36 51226 157 18AJ1 191 Thrift savings plan - mandatory FERS 142,062.40 142,062 142,062 51227 157 18AJ1 191 Thrift savings plan - voluntary FERS 3,828.98 3,829 3,829 51296 157 18AJ1 191 Annuity protection life insurance contra offset - - -


51111 157 18AJ2 191 Lump sum performance award - PCES 8,821.00 8,821 (1,869) 6,952 51112 157 18AJ2 191 Merit bonus payments - EAS 184,478.00 184,478 (24,916) 159,562


51239 157 18AJ3 191 Relocation - miscellaneous expenses 12,500.00 12,500 12,500 51241 157 18AJ3 191 Relocation - advance round trip - - - 51242 157 18AJ3 191 Relocation - en route travel 1,495.55 1,496 1,496 51243 157 18AJ3 191 Relocation - temporary lodging 34,250.52 34,251 34,251 51244 157 18AJ3 191 Relocation - transportation of household effects 70,442.63 70,443 70,443 51245 157 18AJ3 191 Relocation - return trips to former residence 2,271.00 2,271 2,271 51247 157 18AJ3 191 Relocation - grossing up for relocation income tax 22,398.76 22,399 22,399 51248 157 18AJ3 191 Relocation - cost of purchasing/selling residence 34,966.32 34,966 34,966


CS 18

18-8


51401 157 18AJ4 191 Travel - domestic - other than training 1,352,059.58 1,352,060 1,352,060 51403 157 18AJ4 191 Travel - detail assignments - - - 51411 157 18AJ4 191 Travel - training outside USPS - - - 51413 157 18AJ4 191 Travel - USPS training - - -


18AJ 191 Subtotal HRSC - Employee Relations Personnel Costs 11,163,685.30 - 11,163,685 (26,785) 11,136,900

51101 159 18AM1 191 Straight time salaries - workhours - full time employees - - - 51102 159 18AM1 191 Straight time salaries - workhours - part time & casual employees - - - 51103 159 18AM1 191 Overtime pay - - - 51104 159 18AM1 191 Penalty overtime pay - - - 51105 159 18AM1 191 Sunday, holiday, & night differential premium pay - - - 51106 159 18AM1 191 Limited duty assignment pay - - - 51108 159 18AM1 191 USPS/DOL rehabilitation pay - - - 51109 159 18AM1 191 Leave Without Pay Hours - - - 51141 159 18AM1 191 Annual leave expense - - - 51142 159 18AM1 191 Holiday leave expense - - - 51143 159 18AM1 191 Salaries - sick leave (taken) - - - 51145 159 18AM1 191 Salaries - other leave - - - 51151 159 18AM1 191 Salaries - severance pay - - - 51202 159 18AM1 191 Health Benefits - - - 51211 159 18AM1 191 FERS retirement fund - mandatory - - - 51212 159 18AM1 191 CSRS retirement fund - - - 51214 159 18AM1 191 CSRS retirement fund - post 1983 employees - - - 51215 159 18AM1 191 FERS retirement fund - voluntary coverage - - - 51216 159 18AM1 191 Social security taxes - - - 51217 159 18AM1 191 Medicare - - - 51218 159 18AM1 191 Social security - post 1983 employees - - - 51219 159 18AM1 191 Social security - voluntary FERS conversion - - - 51221 159 18AM1 191 Social security - mandatory FERS - - - 51222 159 18AM1 191 Group life insurance - - - 51224 159 18AM1 191 Optional life insurance - PCES - - - 51226 159 18AM1 191 Thrift savings plan - mandatory FERS - - - 51227 159 18AM1 191 Thrift savings plan - voluntary FERS - - -

Subtotal Salaries & Benefits - - - - -

51111 159 18AM2 191 Lump sum performance award - PCES - - - 51112 159 18AM2 191 Merit bonus payments - EAS - - -


51239 159 18AM3 191 Relocation - miscellaneous expenses - - - 51241 159 18AM3 191 Relocation - advance round trip - - - 51242 159 18AM3 191 Relocation - en route travel - - - 51243 159 18AM3 191 Relocation - temporary lodging - - - 51244 159 18AM3 191 Relocation - transportation of household effects - - - 51245 159 18AM3 191 Relocation - return trips to former residence - - - 51246 159 18AM3 191 Relocation - spouse job search expense - - - 51247 159 18AM3 191 Relocation - grossing up for relocation income tax - - - 51248 159 18AM3 191 Relocation - cost of purchasing/selling residence - - -


CS 18

18-9


51401 159 18AM4 191 Travel other than training - - - 51403 159 18AM4 191 Travel - detail assignments - - - 51404 159 18AM4 191 Travel - foreign countries - - - 51411 159 18AM4 191 Travel - training outside USPS - - - 51413 159 18AM4 191 Travel - USPS training - - -


18AM 191 Subtotal Marketing Field Offices Personnel Costs - - - - -

51101 182 18AN1 191 Straight time salaries - workhours - full time employees 70,482,030.86 70,482,031 70,482,031 51102 182 18AN1 191 Straight time salaries - workhours - part time & casual employees - - - 51103 182 18AN1 191 Overtime pay 551,007.03 551,007 551,007 51104 182 18AN1 191 Penalty overtime pay 232,176.96 232,177 232,177 51105 182 18AN1 191 Sunday, holiday, & night differential premium pay 1,011,895.21 1,011,895 1,011,895 51107 182 18AN1 191 Overtime work - Straight time pay - Selected non-barg employees 88,907.52 88,908 88,908 51108 182 18AN1 191 USPS/DOL rehabilitation pay 40,696.04 40,696 40,696 51109 182 18AN1 191 Leave Without Pay Hours - - - 51121 182 18AN1 191 Salaries - training - - - 51141 182 18AN1 191 Annual leave expense 7,392,838.21 7,392,838 7,392,838 51142 182 18AN1 191 Holiday leave expense 3,199,161.93 3,199,162 3,199,162 51143 182 18AN1 191 Salaries - sick leave (taken) 3,107,753.43 3,107,753 3,107,753 51145 182 18AN1 191 Salaries - other leave 388,917.73 388,918 388,918 51151 182 18AN1 191 Salaries - severance pay - - - 51199 182 18AN1 191 Salaries - severance pay - - - 51202 182 18AN1 191 Health Benefits 7,954,890.65 7,954,891 7,954,891 51211 182 18AN1 191 FERS retirement fund - mandatory 5,202,328.44 5,202,328 5,202,328 51212 182 18AN1 191 CSRS retirement fund 239,887.43 239,887 239,887 51214 182 18AN1 191 CSRS retirement fund - post 1983 employees 7,698.78 7,699 7,699 51215 182 18AN1 191 FERS retirement fund - voluntary coverage 155,277.32 155,277 155,277 51216 182 18AN1 191 Social security taxes - - - 51217 182 18AN1 191 Medicare 1,233,384.68 1,233,385 1,233,385 51218 182 18AN1 191 Social security - post 1983 employees 69,963.32 69,963 69,963 51219 182 18AN1 191 Social security - voluntary FERS conversion 87,164.68 87,165 87,165 51221 182 18AN1 191 Social security - mandatory FERS 2,891,983.32 2,891,983 2,891,983 51222 182 18AN1 191 Group life insurance 502,572.70 502,573 502,573 51224 182 18AN1 191 Optional life insurance - PCES 1,342.99 1,343 1,343 51226 182 18AN1 191 Thrift savings plan - mandatory FERS 1,844,894.37 1,844,894 1,844,894 51227 182 18AN1 191 Thrift savings plan - voluntary FERS 68,361.90 68,362 68,362 51296 182 18AN1 191 Annuity protection life insurance contra offset - - -


51111 182 18AN2 191 Lump sum performance award - PCES 167,650.00 167,650 (36,405) 131,245 51112 182 18AN2 191 Merit bonus payments - EAS 1,452,466.00 1,452,466 (124,568) 1,327,898 51113 182 18AN2 191 Lump sum payments - labor contract - - - 51297 182 18AN2 191 Medicare on lump sum payments - - - 51298 182 18AN2 191 Social Security on lump sum payments - FERS mandatory - - - 51299 182 18AN2 191 Social Security on lump sum payments - FERS voluntary - - -

Subtotal Lump Sum/Bonus Payments 1,620,116.00 - 1,620,116 (160,973) 1,459,143

51239 182 18AN3 191 Relocation - miscellaneous expenses 68,289.08 68,289 68,289 51241 182 18AN3 191 Relocation - advance round trip 3,819.15 3,819 3,819

CS 18

18-10

Account # Acct CRA PQ V, FY 07 Audit PQ V, FY 07 Reallocated Primary Sub Code Comp. Account Description Actual Adjustments After Adjustments Reallocations Total 51242 182 18AN3 191 Relocation - en route travel 7,252.76 7,253 7,253 51243 182 18AN3 191 Relocation - temporary lodging 169,679.33 169,679 169,679 51244 182 18AN3 191 Relocation - transportation of household effects 161,525.66 161,526 161,526 51245 182 18AN3 191 Relocation - return trips to former residence 397.40 397 397 51247 182 18AN3 191 Relocation - grossing up for relocation income tax 170,723.82 170,724 170,724 51248 182 18AN3 191 Relocation - cost of purchasing/selling residence 327,767.60 327,768 327,768


51401 182 18AN4 191 Travel other than training 1,844,643.02 1,844,643 1,844,643 51403 182 18AN4 191 Travel - detail assignments - - - 51404 182 18AN4 191 Travel - foreign countries 28,573.35 28,573 28,573 51411 182 18AN4 191 Travel - training outside USPS - - - 51413 182 18AN4 191 Travel - USPS training 3,645.00 3,645 3,645


18AN 191 Subtotal Information Service Centers Personnel Costs 111,161,567.67 - 111,161,568 (160,973) 111,000,595

Subtotal Field Service Units 242,904,572.10 - 242,904,572 (3,508,269) 239,396,303 - -

51101 183 18B01 191 Straight time salaries - workhours - full time employees 292,681,432.62 292,681,433 (12,442,077) 280,239,356 51102 183 18B01 191 Straight time salaries - workhours - part time & casual employees 7,104,496.87 7,104,497 7,104,497 51103 183 18B01 191 Overtime pay 3,954,222.89 3,954,223 3,954,223 51104 183 18B01 191 Penalty overtime pay 1.11 1 1 51105 183 18B01 191 Sunday, holiday, & night differential premium pay 337,990.34 337,990 337,990 51106 183 18B01 191 Limited duty assignment pay - - - 51107 183 18B01 191 Overtime work - Straight time pay - Selected non-barg employees 11,201.30 11,201 11,201 51108 183 18B01 191 USPS/DOL rehabilitation pay 49,682.30 49,682 49,682 51109 183 18B01 191 Leave Without Pay Hours - - - 51121 183 18B01 191 Salaries - training - - - 51141 183 18B01 191 Annual leave expense 29,958,631.84 29,958,632 29,958,632 51142 183 18B01 191 Holiday leave expense 12,393,833.81 12,393,834 12,393,834 51143 183 18B01 191 Salaries - sick leave (taken) 11,619,321.87 11,619,322 11,619,322 51145 183 18B01 191 Salaries - other leave 2,329,046.22 2,329,046 2,329,046 51151 183 18B01 191 Salaries - severance pay 18,529.30 18,529 18,529 51199 183 18B01 191 Salaries - severance pay - - - 51202 183 18B01 191 Health Benefits 30,584,764.04 30,584,764 30,584,764 51211 183 18B01 191 FERS retirement fund - mandatory 19,174,041.93 19,174,042 19,174,042 51212 183 18B01 191 CSRS retirement fund 1,116,644.10 1,116,644 1,116,644 51214 183 18B01 191 CSRS retirement fund - post 1983 employees 41,625.51 41,626 41,626 51215 183 18B01 191 FERS retirement fund - voluntary coverage 1,531,287.17 1,531,287 1,531,287 51216 183 18B01 191 Social security taxes 446,678.80 446,679 446,679 51217 183 18B01 191 Medicare 5,345,887.54 5,345,888 5,345,888 51218 183 18B01 191 Social security - post 1983 employees 382,471.51 382,472 382,472 51219 183 18B01 191 Social security - voluntary FERS conversion 665,469.86 665,470 665,470 51221 183 18B01 191 Social security - mandatory FERS 10,035,716.41 10,035,716 10,035,716 51222 183 18B01 191 Group life insurance 2,016,256.49 2,016,256 2,016,256 51224 183 18B01 191 Optional life insurance - PCES 217,044.10 217,044 217,044 51225 183 18B01 191 Personnel Bnfts - Misc Bnfts/Svcs PCES II Area 21,590.22 21,590 21,590 51226 183 18B01 191 Thrift savings plan - mandatory FERS 7,125,015.43 7,125,015 7,125,015 51227 183 18B01 191 Thrift savings plan - voluntary FERS 553,157.98 553,158 553,158 51251 183 18B01 191 Uniform/work clothes 2,641.08 2,641 2,641 51296 183 18B01 191 Annuity protection life insurance contra offset - - -

CS 18

18-11


191 Product-specific International costs from 191 12,442,077 12,442,077 Subtotal Salaries & Benefits 439,718,682.64 - 439,718,683 - 439,718,683

51111 183 18B02 191 Lump sum performance award - PCES 2,810,425.00 2,810,425 1,214,356 4,024,781 51112 183 18B02 191 Merit bonus payments - EAS (11,255,462.00) (11,255,462) 19,219,724 7,964,262 51113 183 18B02 191 Lump sum payments - labor contract - - - 51297 183 18B02 191 Medicare on lump sum payments - - - 51298 183 18B02 191 Social Security on lump sum payments - FERS mandatory - - - 51301 183 18B02 191 Economic Value Added (EVA) Incentive Awards - - - 51308 183 18B02 191 OIG Incentive Awards - - -

Subtotal Lump Sum/Bonus Payments (8,445,037.00) - (8,445,037) 20,434,080 11,989,043

51239 183 18B03 191 Relocation - miscellaneous expenses 983,970.99 983,971 983,971 51241 183 18B03 191 Relocation - advance round trip 13,966.62 13,967 13,967 51242 183 18B03 191 Relocation - en route travel 118,148.13 118,148 118,148 51243 183 18B03 191 Relocation - temporary lodging 2,479,796.55 2,479,797 2,479,797 51244 183 18B03 191 Relocation - transportation of household effects 1,978,442.51 1,978,443 1,978,443 51245 183 18B03 191 Relocation - return trips to former residence 26,915.99 26,916 26,916 51246 183 18B03 191 Relocation - spouse job search expense - - - 51247 183 18B03 191 Relocation - grossing up for relocation income tax 2,219,801.33 2,219,801 2,219,801 51248 183 18B03 191 Relocation - cost of purchasing/selling residence 11,431,222.62 11,431,223 11,431,223 51249 183 18B03 191 Relocation - mortgage interest differential - - -


51401 183 18B04 191 Travel other than training 21,334,563.54 21,334,564 (1,185,092) 20,149,472 51403 183 18B04 191 Travel - detail assignments - - - 51404 183 18B04 191 Travel - foreign countries 1,476,931.95 1,476,932 1,476,932 51405 183 18B04 191 Travel - International Postal Congress - - - 51406 18B04 191 Travel - other than training - spousal travel costs - grossing up 29,815.80 29,816 29,816 51409 18B04 191 Travel - other than training - spousal travel costs - - - 51411 183 18B04 191 Travel - training outside USPS - - - 51412 18B04 191 Travel - other than training - detail over 1 year 214,039.16 214,039 214,039 51413 183 18B04 191 Travel - USPS training 1,475.10 1,475 1,475 56316 18B04 191 Travel - Board of Governors 105,851.00 105,851 105,851 56316 183 18B04 191 Travel - Board of Governors 1,888.69 1,889 1,889

191 Product-specific International costs from 191 1,185,092 1,185,092 Subtotal Travel Costs 23,164,565.24 - 23,164,565 - 23,164,565

18B 191 Subtotal Headquarter Personnel Costs 473,690,475.62 - 473,690,476 20,434,080 494,124,556

Headquarters and Field Service Units Salaries & Benefits 673,018,781.11 - 673,018,781 (3,160,556) 669,858,225 Headquarters and Field Service Units Lump Sum/Bonus Payments (5,704,323.00) - (5,704,323) 20,107,482 14,403,159 Headquarters and Field Service Units Relocation Costs 20,924,678.78 - 20,924,679 (2,002) 20,922,676 Headquarters and Field Service Units Travel Costs 28,355,910.83 - 28,355,911 (19,112) 28,336,799

18A&B 191 Total Headquarters & Field Service Unit Personnel Costs 716,595,047.72 - 716,595,048 16,925,811 733,520,859

18AA 192 Money Order Branch - Domestic192 Money Order Branch - Domestic Salaries & Benefits - 2,940,052 2,940,052 192 Money Order Branch - Domestic Lump Sum/Bonus Payments - 14,268 14,268 192 Money Order Branch - Domestic Relocation Costs - 1,863 1,863 192 Money Order Branch - Domestic Travel Costs - 17,779 17,779

CS 18

18-12


192 EVA Payment - 192 - - - 2,973,961 2,973,961

18AA 192 Money Order Branch - International192 Money Order Branch - International Salaries & Benefits 220,504 220,504 192 Money Order Branch - International Lump Sum/Bonus Payments 1,070 1,070 192 Money Order Branch - International Relocation Costs 140 140 192 Money Order Branch - International Travel Costs 1,333 1,333 192 EVA Payment -

18AA 192 - - - 223,047 223,047

192 Subtotal Money Order Branch Personnel Costs - - - 3,197,009 3,197,009

51101 181 18C01 193 Straight time salaries - workhours - full time employees 111,089,639.00 111,089,639 111,089,639 51102 181 18C01 193 Straight time salaries - workhours - part time & casual employees 42,405.69 42,406 42,406 51103 181 18C01 193 Overtime pay 1,768,457.44 1,768,457 1,768,457 51104 181 18C01 193 Penalty overtime pay - - - 51105 181 18C01 193 Sunday, holiday, & night differential premium pay 34,195.89 34,196 34,196 51106 181 18C01 193 Limited duty assignment pay - - - 51107 181 18C01 193 Overtime work - Straight time pay - Selected non-barg employees 14.25 14 14 51108 181 18C01 193 USPS/DOL rehabilitation pay 38,896.98 38,897 38,897 51109 181 18C01 193 Leave Without Pay Hours - - - 51121 181 18C01 193 Salaries - training 4,365.60 4,366 4,366 51141 181 18C01 193 Annual leave expense 10,724,601.29 10,724,601 10,724,601 51142 181 18C01 193 Holiday leave expense 4,257,428.39 4,257,428 4,257,428 51143 181 18C01 193 Salaries - sick leave (taken) 3,436,421.65 3,436,422 3,436,422 51145 181 18C01 193 Salaries - other leave 717,064.96 717,065 717,065 51151 181 18C01 193 Salaries - severance pay - - - 51199 181 18C01 193 Salaries - severance pay - - - 51202 181 18C01 193 Health Benefits 11,814,368.89 11,814,369 11,814,369 51211 181 18C01 193 FERS retirement fund - mandatory 5,003,440.43 5,003,440 5,003,440 51212 181 18C01 193 CSRS retirement fund 472,198.58 472,199 472,199 51214 181 18C01 193 CSRS retirement fund - post 1983 employees 9,645.92 9,646 9,646 51215 181 18C01 193 FERS retirement fund - voluntary coverage 328,693.67 328,694 328,694 51216 181 18C01 193 Social security taxes 110,482.62 110,483 110,483 51217 181 18C01 193 Medicare 1,976,221.13 1,976,221 - 1,976,221 51218 181 18C01 193 Social security - post 1983 employees 92,487.37 92,487 92,487 51219 181 18C01 193 Social security - voluntary FERS conversion 176,679.67 176,680 176,680 51221 181 18C01 193 Social security - mandatory FERS 2,823,342.20 2,823,342 2,823,342 51222 181 18C01 193 Group life insurance 755,860.67 755,861 755,861 51224 181 18C01 193 Optional life insurance - PCES 24,728.28 24,728 24,728 51225 181 18C01 193 Personnel Bnfts - Misc Bnfts/Svcs PCES II Area 946.61 947 947 51226 181 18C01 193 Thrift savings plan - mandatory FERS 2,004,609.83 2,004,610 2,004,610 51227 181 18C01 193 Thrift savings plan - voluntary FERS 142,420.43 142,420 142,420 51296 181 18C01 193 Annuity protection life insurance contra offset - - -


51111 181 18C02 193 Lump sum performance award - PCES 1,207,004.00 1,207,004 (325,460) 881,544 51112 181 18C02 193 Merit bonus payments - EAS 3,128,488.46 3,128,488 (540,938) 2,587,551 51113 181 18C02 193 Lump sum payments - labor contract - - - 51297 181 18C02 193 Medicare on lump sum payments - - -

Subtotal Lump Sum/Bonus Payments 4,335,492.46 - 4,335,492 (866,398) 3,469,095

Total Money Order Branch - Domestic Personnel Costs (PS Cl.168)

Total Money Order Branch - Int'l Personnel Costs (PS Cl.161)

CS 18

18-13

Account # Acct CRA PQ V, FY 07 Audit PQ V, FY 07 Reallocated Primary Sub Code Comp. Account Description Actual Adjustments After Adjustments Reallocations Total 51239 181 18C03 193 Relocation - miscellaneous expenses 459,066.32 459,066 459,066 51241 181 18C03 193 Relocation - advance round trip 25,430.65 25,431 25,431 51242 181 18C03 193 Relocation - en route travel 52,540.42 52,540 52,540 51243 181 18C03 193 Relocation - temporary lodging 801,767.37 801,767 801,767 51244 181 18C03 193 Relocation - transportation of household effects 926,263.93 926,264 926,264 51245 181 18C03 193 Relocation - return trips to former residence 37,908.22 37,908 37,908 51246 181 18C03 193 Relocation - spouse job search expense - - - 51247 181 18C03 193 Relocation - grossing up for relocation income tax 790,682.71 790,683 - 790,683 51248 181 18C03 193 Relocation - cost of purchasing/selling residence 3,061,887.45 3,061,887 3,061,887 51249 181 18C03 193 Relocation - mortgage interest differential - - -


51401 181 18C04 193 Travel other than training 12,383,835.45 12,383,835 - 12,383,835 51403 181 18C04 193 Travel - detail assignments - - - 51404 181 18C04 193 Travel - foreign countries 19,661.94 19,662 19,662 51411 181 18C04 193 Travel - training outside USPS - - - 51413 181 18C04 193 Travel - USPS training 801.60 802 802

193 Product-specific International costs from 193 - Subtotal Travel Costs 12,404,298.99 - 12,404,299 - 12,404,299

18C 193 Subtotal Area Administration Personnel Costs 180,744,955.96 - 180,744,956 (866,398) 179,878,558

51101 175 18D01 194 Straight time salaries - workhours - full time employees 29,733,581.52 29,733,582 29,733,582 51102 175 18D01 194 Straight time salaries - workhours - part time & casual employees - - - 51103 175 18D01 194 Overtime pay 1,913,348.93 1,913,349 1,913,349 51104 175 18D01 194 Penalty overtime pay 4.48 4 4 51105 175 18D01 194 Sunday, holiday, & night differential premium pay 2,420,064.17 2,420,064 2,420,064 51107 175 18D01 194 Overtime work - Straight time pay - Selected non-barg employees 203,690.85 203,691 203,691 51109 175 18D01 194 Leave Without Pay Hours - - - 51121 175 18D01 194 Salaries - training 36,769.05 36,769 36,769 51141 175 18D01 194 Annual leave expense 3,351,756.24 3,351,756 3,351,756 51142 175 18D01 194 Holiday leave expense 1,375,189.23 1,375,189 1,375,189 51143 175 18D01 194 Salaries - sick leave (taken) 1,840,673.53 1,840,674 1,840,674 51145 175 18D01 194 Salaries - other leave 501,027.95 501,028 501,028 51151 175 18D01 194 Salaries - severance pay 64,092.15 64,092 64,092 51199 175 18D01 194 Salaries - severance pay - - - 51202 175 18D01 194 Health Benefits 4,961,634.30 4,961,634 4,961,634 51211 175 18D01 194 FERS retirement fund - mandatory 2,657,035.90 2,657,036 2,657,036 51212 175 18D01 194 CSRS retirement fund 80,567.45 80,567 80,567 51214 175 18D01 194 CSRS retirement fund - post 1983 employees 1,065.44 1,065 1,065 51215 175 18D01 194 FERS retirement fund - voluntary coverage 14,427.65 14,428 14,428 51216 175 18D01 194 Social security taxes - - - 51217 175 18D01 194 Medicare 595,438.93 595,439 595,439 51218 175 18D01 194 Social security - post 1983 employees 13,183.70 13,184 13,184 51219 175 18D01 194 Social security - voluntary FERS conversion 10,876.98 10,877 10,877 51221 175 18D01 194 Social security - mandatory FERS 1,661,924.74 1,661,925 1,661,925 51222 175 18D01 194 Group life insurance 218,218.77 218,219 218,219 51226 175 18D01 194 Thrift savings plan - mandatory FERS 1,019,328.60 1,019,329 1,019,329 51227 175 18D01 194 Thrift savings plan - voluntary FERS 6,450.09 6,450 6,450 51251 175 18D01 194 Uniform/work clothes 223,096.96 223,097 223,097 51296 175 18D01 194 Annuity protection life insurance contra offset - - -


CS 18

18-14


51112 175 18D02 194 Merit bonus payments - EAS 87,589.00 87,589 (20,518) 67,071 51113 175 18D02 194 Lump sum payments - labor contract - - - 51297 175 18D02 194 Medicare on lump sum payments - - - 51298 175 18D02 194 Social Security on lump sum payments - FERS mandatory - - - 51301 175 18D02 194 Economic Value Added (EVA) Incentive Awards - - -


51239 175 18D03 194 Relocation - miscellaneous expenses 4,478.39 4,478 4,478 51241 175 18D03 194 Relocation - advance round trip 17,449.37 17,449 17,449 51242 175 18D03 194 Relocation - en route travel 5,249.03 5,249 5,249 51243 175 18D03 194 Relocation - temporary lodging 5,994.47 5,994 5,994 51244 175 18D03 194 Relocation - transportation of household effects 69,802.09 69,802 69,802 51245 175 18D03 194 Relocation - return trips to former residence - - - 51247 175 18D03 194 Relocation - grossing up for relocation income tax 13,738.29 13,738 13,738 51248 175 18D03 194 Relocation - cost of purchasing/selling residence 131,786.52 131,787 131,787


51401 175 18D04 194 Travel other than training 358,654.47 358,654 358,654 51403 175 18D04 194 Travel - detail assignments - - - 51411 175 18D04 194 Travel - training outside USPS - - - 51413 175 18D04 194 Travel - USPS training 2,209.10 2,209 2,209


18D 194 Subtotal Security Force Personnel Costs (USPS Protection Force) 53,600,398.34 - 53,600,398 (20,518) 53,579,880

51101 171 18EA1 195 Straight time salaries - workhours - full time employees 156,829,001.67 156,829,002 156,829,002 51102 171 18EA1 195 Straight time salaries - workhours - part time & casual employees - - - 51103 171 18EA1 195 Overtime pay 66.34 66 66 51104 171 18EA1 195 Penalty overtime pay - - - 51105 171 18EA1 195 Sunday, holiday, & night differential premium pay 3.68 4 4 51107 171 18EA1 195 Overtime work - Straight time pay - Selected non-barg employees - - - 51108 171 18EA1 195 USPS/DOL rehabilitation pay 81,758.16 81,758 81,758 51109 171 18EA1 195 Leave Without Pay Hours - - - 51141 171 18EA1 195 Annual leave expense 10,619,347.67 10,619,348 10,619,348 51142 171 18EA1 195 Holiday leave expense 4,597,488.30 4,597,488 4,597,488 51143 171 18EA1 195 Salaries - sick leave (taken) 3,547,340.30 3,547,340 3,547,340 51145 171 18EA1 195 Salaries - other leave 1,167,082.10 1,167,082 1,167,082 51199 171 18EA1 195 Salaries - severance pay - - - 51202 171 18EA1 195 Health Benefits 9,688,674.04 9,688,674 9,688,674 51211 171 18EA1 195 FERS retirement fund - mandatory 28,122,699.87 28,122,700 28,122,700 51212 171 18EA1 195 CSRS retirement fund 557,986.61 557,987 557,987 51214 171 18EA1 195 CSRS retirement fund - post 1983 employees 9,343.84 9,344 9,344 51215 171 18EA1 195 FERS retirement fund - voluntary coverage 2,698,113.52 2,698,114 2,698,114 51216 171 18EA1 195 Social security taxes - - - 51217 171 18EA1 195 Medicare 2,593,480.15 2,593,480 2,593,480 51218 171 18EA1 195 Social security - post 1983 employees 38,182.34 38,182 38,182 51219 171 18EA1 195 Social security - voluntary FERS conversion 523,590.28 523,590 523,590 51221 171 18EA1 195 Social security - mandatory FERS 6,591,079.81 6,591,080 6,591,080 51222 171 18EA1 195 Group life insurance 287,557.65 287,558 287,558 51224 171 18EA1 195 Optional life insurance - PCES - - - 51226 171 18EA1 195 Thrift savings plan - mandatory FERS 5,459,667.43 5,459,667 5,459,667

CS 18

18-15

Account # Acct CRA PQ V, FY 07 Audit PQ V, FY 07 Reallocated Primary Sub Code Comp. Account Description Actual Adjustments After Adjustments Reallocations Total 51227 171 18EA1 195 Thrift savings plan - voluntary FERS 556,777.83 556,778 556,778 51296 171 18EA1 195 Annuity protection life insurance contra offset - - -

Subtotal- Salaries & Benefits 233,969,241.59 - 233,969,242 - 233,969,242

51111 171 18EA2 195 Lump sum performance award - PCES 195,320.00 195,320 195,320 51112 171 18EA2 195 Merit bonus payments - EAS 1,476,214.10 1,476,214 1,476,214

Subtotal Lump Sum/Bonus Payments 1,671,534.10 - 1,671,534 - 1,671,534

51239 171 18EA3 195 Relocation - miscellaneous expenses 634,441.26 634,441 634,441 51241 171 18EA3 195 Relocation - advance round trip 7,558.77 7,559 7,559 51242 171 18EA3 195 Relocation - en route travel 118,419.08 118,419 118,419 51243 171 18EA3 195 Relocation - temporary lodging 1,931,028.20 1,931,028 1,931,028 51244 171 18EA3 195 Relocation - transportation of household effects 1,957,472.17 1,957,472 1,957,472 51245 171 18EA3 195 Relocation - return trips to former residence 954.10 954 954 51246 171 18EA3 195 Relocation - spouse job search expense 1,004.00 1,004 1,004 51247 171 18EA3 195 Relocation - grossing up for relocation income tax 1,270,708.54 1,270,709 1,270,709 51248 171 18EA3 195 Relocation - cost of purchasing/selling residence 6,976,129.06 6,976,129 6,976,129 51249 171 18EA3 195 Relocation - mortgage interest differential 2,458.50 2,459 2,459


51401 171 18EA4 195 Travel other than training 7,792,822.95 7,792,823 7,792,823 51403 171 18EA4 195 Travel - detail assignments - - - 51404 171 18EA4 195 Travel - foreign countries 480,186.87 480,187 480,187 51411 171 18EA4 195 Travel - training outside USPS - - - 51413 171 18EA4 195 Travel - USPS training - - -


18EA 195 Subtotal Inspectors - Field Personnel Costs 256,813,959.19 - 256,813,959 - 256,813,959

51101 172 18EB1 195 Straight time salaries - workhours - full time employees 126,741,232.03 126,741,232 126,741,232 51102 172 18EB1 195 Straight time salaries - workhours - part time & casual employees 273,761.14 273,761 273,761 51103 172 18EB1 195 Overtime pay 244,590.64 244,591 244,591 51104 172 18EB1 195 Penalty overtime pay 0.38 0 0 51105 172 18EB1 195 Sunday, holiday, & night differential premium pay 35,804.59 35,805 35,805 51107 172 18EB1 195 Overtime work - Straight time pay - Selected non-barg employees - - - 51108 172 18EB1 195 USPS/DOL rehabilitation pay 168,277.44 168,277 168,277 51109 172 18EB1 195 Leave Without Pay Hours - - - 51141 172 18EB1 195 Annual leave expense 10,342,477.05 10,342,477 10,342,477 51142 172 18EB1 195 Holiday leave expense 4,405,310.60 4,405,311 4,405,311 51143 172 18EB1 195 Salaries - sick leave (taken) 3,761,870.58 3,761,871 3,761,871 51145 172 18EB1 195 Salaries - other leave 748,413.82 748,414 748,414 51151 172 18EB1 195 Salaries - severance pay 401,825.99 401,826 401,826 51199 172 18EB1 195 Salaries - severance pay - - - 51202 172 18EB1 195 Health Benefits 9,801,781.87 9,801,782 9,801,782 51211 172 18EB1 195 FERS retirement fund - mandatory 18,087,165.62 18,087,166 18,087,166 51212 172 18EB1 195 CSRS retirement fund 329,482.25 329,482 329,482 51214 172 18EB1 195 CSRS retirement fund - post 1983 employees 16,120.45 16,120 16,120 51215 172 18EB1 195 FERS retirement fund - voluntary coverage 822,290.45 822,290 822,290 51216 172 18EB1 195 Social security taxes 14,521.93 14,522 14,522 51217 172 18EB1 195 Medicare 2,138,510.38 2,138,510 2,138,510 51218 172 18EB1 195 Social security - post 1983 employees 89,853.60 89,854 89,854 51219 172 18EB1 195 Social security - voluntary FERS conversion 263,429.05 263,429 263,429

CS 18

18-16

Account # Acct CRA PQ V, FY 07 Audit PQ V, FY 07 Reallocated Primary Sub Code Comp. Account Description Actual Adjustments After Adjustments Reallocations Total 51221 172 18EB1 195 Social security - mandatory FERS 5,995,131.08 5,995,131 5,995,131 51222 172 18EB1 195 Group life insurance 387,485.06 387,485 387,485 51224 172 18EB1 195 Optional life insurance - PCES 8,063.06 8,063 8,063 51226 172 18EB1 195 Thrift savings plan - mandatory FERS 4,905,429.17 4,905,429 4,905,429 51227 172 18EB1 195 Thrift savings plan - voluntary FERS 209,772.50 209,773 209,773 51296 172 18EB1 195 Annuity protection life insurance contra offset - - -

Subtotal Salaries and Benefits 190,192,600.73 - 190,192,601 - 190,192,601

51111 172 18EB2 195 Lump sum performance award - PCES 48,585.00 48,585 48,585 51112 172 18EB2 195 Merit bonus payments - EAS 3,646,225.00 3,646,225 3,646,225 51113 172 18EB2 195 Lump sum payments - labor contract - - - 51297 172 18EB2 195 Medicare on lump sum payments - - - 51298 172 18EB2 195 Social Security on lump sum payments - FERS mandatory - - - 51308 172 18EB2 195 OIG Incentive Awards - - -

Subtotal Lump Sum/Bonus Payments 3,694,810.00 - 3,694,810 - 3,694,810

51239 172 18EB3 195 Relocation - miscellaneous expenses 97,285.53 97,286 97,286 51241 172 18EB3 195 Relocation - advance round trip 2,873.86 2,874 2,874 51242 172 18EB3 195 Relocation - en route travel 21,174.83 21,175 21,175 51243 172 18EB3 195 Relocation - temporary lodging 205,257.84 205,258 205,258 51244 172 18EB3 195 Relocation - transportation of household effects 259,086.34 259,086 259,086 51245 172 18EB3 195 Relocation - return trips to former residence - - - 51246 172 18EB3 195 Relocation - spouse job search expense - - - 51247 172 18EB3 195 Relocation - grossing up for relocation income tax 227,732.72 227,733 227,733 51248 172 18EB3 195 Relocation - cost of purchasing/selling residence 706,692.56 706,693 706,693 51249 172 18EB3 195 Relocation - mortgage interest differential - - -


51401 172 18EB4 195 Travel other than training 6,043,552.59 6,043,553 6,043,553 51403 172 18EB4 195 Travel - detail assignments - - - 51404 172 18EB4 195 Travel - foreign countries 119,893.17 119,893 119,893 51411 172 18EB4 195 Travel - training outside USPS 719.80 720 720 51413 172 18EB4 195 Travel - USPS training 652.20 652 652


18EB 195 Subtotal Inspection Service Support - Field Personnel Costs 201,572,332.17 - 201,572,332 - 201,572,332

18EA1&EB1 195 Inspection Services Salaries and Benefits 424,161,842.32 - 424,161,842 - 424,161,842 18EA3&EB2 195 Inspection Service Lump Sum/Bonus Payments 5,366,344.10 - 5,366,344 - 5,366,344 18EA3&EB3 195 Inspection Service Relocation Costs 14,420,277.36 - 14,420,277 - 14,420,277 18EA4&EB4 195 Inspection Service Travel Costs 14,437,827.58 - 14,437,828 - 14,437,828

18EA&EB 195 Total Inspection Service Personnel Costs (Security) 458,386,291.36 - 458,386,291 - 458,386,291 - -

198 Total Personnel Costs 1,409,326,693.38 - 1,409,326,693 19,235,904 1,428,562,597

51261 18F 241 Unemployment Compensation Expense 61,046,564.40 61,046,564 61,046,564

56647 18G 200 Holiday leave on terminal leave & holiday leave variance 11,840,216.65 (782,383) 11,057,834 11,057,834

51209 18H 895 Health benefits - employees on Workers' Comp. 11,261,558.90 11,261,559 11,261,559

CS 18

18-17

Account # Acct CRA PQ V, FY 07 Audit PQ V, FY 07 Reallocated Primary Sub Code Comp. Account Description Actual Adjustments After Adjustments Reallocations Total 51291 18J 71 Retired annuitant life insurance 13,409,093.60 13,409,094 13,409,094

###51313 144 18K01 1429 Employee awards 4,000.00 4,000 4,000 51313 149 18K01 1429 Employee awards - - - 51313 150 18K01 1429 Employee awards - - - 51313 154 18K01 1429 Employee awards - - - 51313 157 18K01 1429 Employee awards - - - 51313 171 18K01 1429 Employee awards - - - 51313 172 18K01 1429 Employee awards 24.24 24 24 51313 175 18K01 1429 Employee awards - - - 51313 181 18K01 1429 Employee awards 416.00 416 416 51313 182 18K01 1429 Employee awards - - - 51313 183 18K01 1429 Employee awards 11,690.77 11,691 11,691

Subtotal Employee awards 16,131.01 - 16,131 - 16,131

51314 172 18K02 1429 Exceptional individual performance awards - - - 51314 175 18K02 1429 Exceptional individual performance awards - - - 51314 181 18K02 1429 Exceptional individual performance awards - - - 51314 183 18K02 1429 Exceptional individual performance awards - - -

Subtotal individual performance awards - - - - -

51315 18K03 1429 PCES I Recognition Awards 435.00 435 435 51315 144 18K03 1429 PCES I Recognition Awards - - - 51315 147 18K03 1429 PCES I Recognition Awards 359.62 360 360 51315 154 18K03 1429 PCES I Recognition Awards - - - 51315 155 18K03 1429 PCES I Recognition Awards - - - 51315 156 18K03 1429 PCES I Recognition Awards - - - 51315 157 18K03 1429 PCES I Recognition Awards 1,545.94 1,546 1,546 51315 171 18K03 1429 PCES I Recognition Awards 101,500.00 101,500 101,500 51315 172 18K03 1429 PCES I Recognition Awards 7,500.00 7,500 7,500 51315 181 18K03 1429 PCES I Recognition Awards 83,744.05 83,744 83,744 51315 182 18K03 1429 PCES I Recognition Awards - - - 51315 183 18K03 1429 PCES I Recognition Awards 686,652.08 686,652 686,652 51316 181 18K03 1429 PCES II Recognition Awards 10,000.00 10,000 10,000 51316 183 18K03 1429 PCES II Recognition Awards 64,686.32 64,686 64,686 51317 18K03 1429 PCES II Recognition Awards 762.80 763 763 51317 154 18K03 1429 PCES II Recognition Awards - - - 51317 155 18K03 1429 PCES II Recognition Awards - - - 51317 156 18K03 1429 PCES II Recognition Awards - - - 51317 159 18K03 1429 PCES II Recognition Awards - - - 51317 171 18K03 1429 PCES II Recognition Awards - - - 51317 181 18K03 1429 PCES II Recognition Awards 1,772.09 1,772 1,772 51317 183 18K03 1429 PCES II Recognition Awards 2,027.53 2,028 2,028 51321 144 18K03 1429 Non-bargaining Spot Awards - - - 51321 147 18K03 1429 Non-bargaining Spot Awards 57,261.00 57,261 57,261 51321 149 18K03 1429 Non-bargaining Spot Awards - - - 51321 150 18K03 1429 Non-bargaining Spot Awards - - - 51321 152 18K03 1429 Non-bargaining Spot Awards - - - 51321 154 18K03 1429 Non-bargaining Spot Awards - - - 51321 155 18K03 1429 Non-bargaining Spot Awards - - - 51321 156 18K03 1429 Non-bargaining Spot Awards - - - 51321 157 18K03 1429 Non-bargaining Spot Awards 24,933.80 24,934 24,934

CS 18

18-18

Account # Acct CRA PQ V, FY 07 Audit PQ V, FY 07 Reallocated Primary Sub Code Comp. Account Description Actual Adjustments After Adjustments Reallocations Total 51321 159 18K03 1429 Non-bargaining Spot Awards - - - 51321 171 18K03 1429 Non-bargaining Spot Awards 168,297.71 168,298 168,298 51321 172 18K03 1429 Non-bargaining Spot Awards 29,526.59 29,527 29,527 51321 175 18K03 1429 Non-bargaining Spot Awards 18,117.65 18,118 18,118 51321 181 18K03 1429 Non-bargaining Spot Awards 1,858,410.61 1,858,411 1,858,411 51321 182 18K03 1429 Non-bargaining Spot Awards - - - 51321 183 18K03 1429 Non-bargaining Spot Awards 2,866,868.43 2,866,868 2,866,868 51322 144 18K03 1429 Vice President's Awards to USPS Employees - - - 51322 147 18K03 1429 Vice President's Awards to USPS Employees 6,000.00 6,000 6,000 51322 149 18K03 1429 Vice President's Awards to USPS Employees - - - 51322 154 18K03 1429 Vice President's Awards to USPS Employees - - - 51322 155 18K03 1429 Vice President's Awards to USPS Employees - - - 51322 156 18K03 1429 Vice President's Awards to USPS Employees - - - 51322 157 18K03 1429 Vice President's Awards to USPS Employees - - - 51322 159 18K03 1429 Vice President's Awards to USPS Employees - - - 51322 171 18K03 1429 Vice President's Awards to USPS Employees 1,663,367.73 1,663,368 1,663,368 51322 172 18K03 1429 Vice President's Awards to USPS Employees 319,990.01 319,990 319,990 51322 175 18K03 1429 Vice President's Awards to USPS Employees 205,431.66 205,432 205,432 51322 181 18K03 1429 Vice President's Awards to USPS Employees 181,800.00 181,800 181,800 51322 182 18K03 1429 Vice President's Awards to USPS Employees - - - 51322 183 18K03 1429 Vice President's Awards to USPS Employees 1,787,391.27 1,787,391 1,787,391 51323 18K03 1429 Non-bargaining Informal Awards 315,177.76 315,178 315,178 51323 144 18K03 1429 Non-bargaining Informal Awards - - - 51323 147 18K03 1429 Non-bargaining Informal Awards - - - 51323 156 18K03 1429 Non-bargaining Informal Awards - - - 51323 159 18K03 1429 Non-bargaining Informal Awards - - - 51323 171 18K03 1429 Non-bargaining Informal Awards 36,886.28 36,886 36,886 51323 172 18K03 1429 Non-bargaining Informal Awards 7,783.90 7,784 7,784 51323 175 18K03 1429 Non-bargaining Informal Awards 6,151.18 6,151 6,151 51323 181 18K03 1429 Non-bargaining Informal Awards - - - 51323 182 18K03 1429 Non-bargaining Informal Awards - - - 51323 183 18K03 1429 Non-bargaining Informal Awards (7,650.00) (7,650) (7,650)51324 183 18K03 1429 Reach Awards - - - 51325 18K03 1429 Reach Awards 1,980.00 1,980 1,980 51325 147 18K03 1429 Reach Awards - - - 51325 154 18K03 1429 Reach Awards - - - 51325 157 18K03 1429 Reach Awards - - - 51325 171 18K03 1429 Reach Awards - - - 51325 156 18K03 1429 Reach Awards - - - 51325 159 18K03 1429 Reach Awards - - - 51325 172 18K03 1429 Reach Awards - - - 51325 181 18K03 1429 Reach Awards 30,039.88 30,040 30,040 51325 182 18K03 1429 Reach Awards - - - 51325 183 18K03 1429 Reach Awards 46,250.00 46,250 46,250 51327 144 18K03 1429 EAS Team Awards - - - 51327 147 18K03 1429 EAS Team Awards 2,131.26 2,131 2,131 51327 149 18K03 1429 EAS Team Awards - - - 51327 150 18K03 1429 EAS Team Awards - - - 51327 152 18K03 1429 EAS Team Awards - - - 51327 154 18K03 1429 EAS Team Awards - - - 51327 155 18K03 1429 EAS Team Awards - - - 51327 156 18K03 1429 EAS Team Awards - - -

CS 18

18-19

Account # Acct CRA PQ V, FY 07 Audit PQ V, FY 07 Reallocated Primary Sub Code Comp. Account Description Actual Adjustments After Adjustments Reallocations Total 51327 157 18K03 1429 EAS Team Awards 44,215.67 44,216 44,216 51327 159 18K03 1429 EAS Team Awards 0.00 - - 51327 171 18K03 1429 EAS Team Awards - - - 51327 172 18K03 1429 EAS Team Awards 0.00 - - 51327 175 18K03 1429 EAS Team Awards 0.00 - - 51327 181 18K03 1429 EAS Team Awards 54,310.98 54,311 54,311 51327 182 18K03 1429 EAS Team Awards - - - 51327 183 18K03 1429 EAS Team Awards 326,214.33 326,214 326,214 51328 171 18K03 1429 Exceptional Performance Awards (HDQTRS) - - - 51328 175 18K03 1429 Exceptional Performance Awards (HDQTRS) - - - 51328 183 18K03 1429 Exceptional Performance Awards (HDQTRS) - - -

Subtotal Vice President & Non-bargaining Informal & Spot Awards 11,011,873.13 - 11,011,873 - 11,011,873

51316 18K04 1429 PCES II Recognition Awards - - - 51337 144 18K04 1429 Arbitration settlements 7,577.39 7,577 7,577 51337 147 18K04 1429 Arbitration settlements - - - 51337 149 18K04 1429 Arbitration settlements - - - 51337 150 18K04 1429 Arbitration settlements - - - 51337 154 18K04 1429 Arbitration settlements 12,000.00 12,000 12,000 51337 157 18K04 1429 Arbitration settlements - - - 51337 158 18K04 1429 Arbitration settlements - - - 51337 159 18K04 1429 Arbitration settlements - - - 51337 171 18K04 1429 Arbitration settlements - 46,500,000 46,500,000 46,500,000 51337 172 18K04 1429 Arbitration settlements 34,085.68 34,086 34,086 51337 175 18K04 1429 Arbitration settlements 80,669.56 80,670 80,670 51337 181 18K04 1429 Arbitration settlements 24,178.03 24,178 24,178 51337 182 18K04 1429 Arbitration settlements 381.85 382 382 51337 183 18K04 1429 Arbitration settlements 7,487,397.41 7,487,397 7,487,397

1429 Subtotal - Arbitration settlements 7,646,289.92 46,500,000 54,146,290 - 54,146,290

1429 Total Individual Awards 18,674,294.06 46,500,000 65,174,294 - 65,174,294

51016 18K05 1430 Flex Plan Adj-Salaries-Budget Use Only - - - 51112 18K05 1430 Merit Cash Bonus - - - 51151 18K05 1430 Severance Pay/Survivor Benefits-Budget Use Only - - - 51203 18K05 1430 Health Benefits Adverse Action - - - 51213 18K05 1430 Retirement Fund Adverse Action 160.00 160 160 51217 18K05 1430 Medicare Tax 3,030.57 3,031 3,031 51221 18K05 1430 Social security - mandatory FERS 6,758.00 6,758 6,758 51228 183 18K05 1430 Pers Ben Retire Contri-Spec Contract Employ - - - 51248 18K05 1430 Relocation Costs - - - 51271 18K05 1430 PCES survivor benefits 161,701.75 161,702 161,702 51313 18K05 1430 Employee Awards-Budget Use Only 104,066.43 104,066 104,066 51335 18K05 1430 Fair Labor Standards Act expense 1,325.86 1,326 1,326 51336 18K05 1430 Settlements & arbitrated awards - 19,488,576 19,488,576 19,488,576 51401 18K05 1430 Travel Other Than Training-Budget Use Only 198,720.49 198,720 - 198,720 52918 18K05 1430 Recovery of OWCP continuation of pay - - -

Product-specific International costs from 1430 - 1430 Miscellaneous Personnel Compensation 475,763.10 19,488,576 19,964,339 - 19,964,339

Total Miscellaneous Compensation 19,150,057.16 65,988,576 85,138,633 - 85,138,633

CS 18

18-20

Account # Acct CRA PQ V, FY 07 Audit PQ V, FY 07 Reallocated Primary Sub Code Comp. Account Description Actual Adjustments After Adjustments Reallocations Total 56646 18M 199 Repricing of Annual Leave 23,411,641.36 25,888,935 49,300,576 49,300,576

56641 18P 201 Civil Service retirement supplemental liability - - -

204 Workers' Compensation - Current 905,607,540.00 905,607,540 - 905,607,540 205 Workers' Compensation - Prior (35,493,140.00) (35,493,140) (35,493,140)541 POD - Workers' Compensation - Prior 10,059,047.00 10,059,047 10,059,047

51206 18Q 206 Workers' Compensation chargeback 934,668,544.70 934,668,545 (934,668,545) - 51207 18Q 206 Workers' Compensation contra offset (934,668,544.70) (934,668,545) 934,668,545 - 51208 18Q 206 Workers' Compensation 885,133,604.60 (4,960,158) 880,173,447 - 880,173,447

206 Subtotal Workers' Compensation expense 885,133,604.60 (4,960,158) 880,173,447 - 880,173,447

51281 18R 207 Annuity protection supplemental retirement plan - - - 51281 104 18R 207 Annuity protection supplemental retirement plan - - - 51281 130 18R 207 Annuity protection supplemental retirement plan - - - 51283 141 18R 207 Annuity protection survivor benefits - - - 51285 101 18R 207 Annuity protection contra offset - - - 51285 103 18R 207 Annuity protection contra offset - - - 51285 104 18R 207 Annuity protection contra offset (3,266.00) (3,266) (3,266)51285 105 18R 207 Annuity protection contra offset - - - 51285 107 18R 207 Annuity protection contra offset - - - 51285 111 18R 207 Annuity protection contra offset - - - 51285 112 18R 207 Annuity protection contra offset (501.00) (501) (501)51285 113 18R 207 Annuity protection contra offset (2,600.00) (2,600) (2,600)51285 114 18R 207 Annuity protection contra offset - - - 51285 121 18R 207 Annuity protection contra offset (644.00) (644) (644)51285 123 18R 207 Annuity protection contra offset - - - 51285 125 18R 207 Annuity protection contra offset - - - 51285 127 18R 207 Annuity protection contra offset - - - 51285 130 18R 207 Annuity protection contra offset - - - 51285 141 18R 207 Annuity protection contra offset - - - 51286 104 18R 207 Annuity protection survivors ben. life insurance - - - 51286 113 18R 207 Annuity protection survivors ben. life insurance - - - 51286 121 18R 207 Annuity protection survivors ben. life insurance - - - 51287 103 18R 207 Annuity protection life insurance contra offset (335.78) (336) (336)51287 104 18R 207 Annuity protection life insurance contra offset (1,672.63) (1,673) (1,673)51287 107 18R 207 Annuity protection life insurance contra offset (164.24) (164) (164)51287 112 18R 207 Annuity protection life insurance contra offset (107.10) (107) (107)51287 113 18R 207 Annuity protection life insurance contra offset (705.53) (706) (706)51287 121 18R 207 Annuity protection life insurance contra offset (35.57) (36) (36)51287 123 18R 207 Annuity protection life insurance contra offset (140.99) (141) (141)51287 125 18R 207 Annuity protection life insurance contra offset - - - 51287 141 18R 207 Annuity protection life insurance contra offset (23.20) (23) (23)

18R 207 Subtotal annuity protection life insurance (10,196.04) - (10,196) - (10,196)

202 Annuitant Health Benefits - Earned (Current) 4,499,711,677.00 4,499,711,677 4,499,711,677 203 Annuitant Health Benefits - Pre-Funded (Prior) 5,584,490,601.00 5,584,490,601 (2,958,427,000) 2,626,063,601

51204 18S 208 Retired annuitant health benefits - Retired Annuitant 1,725,775,277.71 1,725,775,278 1,725,775,278

CS 18

18-21

Account # Acct CRA PQ V, FY 07 Audit PQ V, FY 07 Reallocated Primary Sub Code Comp. Account Description Actual Adjustments After Adjustments Reallocations Total 51265 18S 208 Personnel Benefits - Health Benefit Fund Expense 8,358,427,000.00 8,358,427,000 (2,958,427,000) 5,400,000,000 51272 18S 208 Retired annuitant health benefits - Promotion Pay Anomaly - - -

208 Subtotal Annuitant and Pre-funded Health Benefits 10,084,202,277.71 - 10,084,202,278 (2,958,427,000) 7,125,775,278

209 Total Corporatewide Personnel Costs 11,109,444,818.34 86,134,970 11,195,579,788 (2,958,427,000) 8,237,152,788

52321 18T 210 Consulting & professional services 60,765,855.30 60,765,855 (2,586,784) 58,179,071 52321 094 18T 210 Consulting & professional services - - - 52322 18T 210 Consulting & professional services 13,413,235.18 13,413,235 - 13,413,235 52322 092 18T 210 Consulting & professional services - - - 52322 094 18T 210 Consulting & professional services - - - 52323 18T 210 Market research services 29,447,027.93 29,447,028 (133,945) 29,313,083 52326 18T 210 Consultant Svcs. - by individuals - office space provided 2,461,819.40 2,461,819 - 2,461,819 52326 094 18T 210 Consultant Svcs. - by individuals - office space provided - Envtl. Mgm - - - 52327 18T 210 Consultant Services - Office Space Not Provided 9,796,044.71 9,796,045 - 9,796,045 52327 083 18T 210 Consultant Services - Office Space Not Provided - Mktng & Sales - - - 52327 091 18T 210 Consultant Services - - - 52327 998 18T 210 Consultant Services 702,203.01 702,203 702,203 52331 18T 210 Professional Services - Office Space Not Provided 34,064,019.59 34,064,020 (3,273,027) 30,790,993 52331 545 18T 210 Professional Services - Office Space Not Provided 38,099.99 38,100 38,100 52331 998 18T 210 Professional Services - Office Space Not Provided 1,204,329.97 1,204,330 1,204,330 52338 18T 210 Personal Services - Other Than Individuals 60,853,747.69 60,853,748 - 60,853,748 52339 18T 210 Personal Services - Individuals 690,612.82 690,613 690,613 52342 18T 210 Professional Services - Office Space Provided 14,223,787.24 14,223,787 (220,000) 14,003,787 52421 18T 210 Audit services by Government Agencies 1,016,445.42 1,016,445 1,016,445 52422 18T 210 OPM EEO appeals examiners 471.00 471 471 54253 18T 210 Engineering/architectural costs not related to specific projects 4,866,564.77 4,866,565 4,866,565

210 Product-specific International costs from 210 - 6,213,756 6,213,756

210 Subtotal Supplies & Services 233,544,264.02 - 233,544,264 - 233,544,264

51407 18U 211 Personnel-Travel-Employee Development (59.17) (59) (59)51408 18U 211 Employee development - tuition 275.00 275 275 52115 18U 211 Employee development - expendable equipment 54,557.86 54,558 54,558 52117 18U 211 Employee development - supplies & services 53,503.40 53,503 53,503 52411 18U 211 MISD Chargeback 90.14 90 (15,528,580) (15,528,490)52437 18U 211 Employee development - printing 37,245.64 37,246 37,246 52438 18U 211 Internal Mail Chargeback 1,627,356.39 1,627,356 - 1,627,356 52439 18U 211 Express Mail Chargeback - - - 52454 18U 211 Local transportation - Headquarters employees 2,819.12 2,819 2,819 52899 18U 211 Employee development - contra offset 696.43 696 696 54248 18U 211 Affirmative Action 505.00 505 505 54248 677 18U 211 Affirmative Action 1,180.75 1,181 1,181 54249 18U 211 Affirmative Action Development Fund Costs Contra Offset - - - 54901 18U 211 Fines/penalties related to engineering/architectural contracts - - - 55324 18U 211 Judgments & Indemnities - OSHA Civil Penalties 93,358.50 93,359 93,359 55325 18U 211 Judgments & Indemnities - OSHA Criminal Penalties 828.75 829 829 56301 18U 211 Stamp Advisory Committee compensation 40,465.60 40,466 40,466 56311 18U 211 Relocation - 1986 reorganization - - - 56315 18U 211 Travel - non USPS personnel on USPS business 276,522.81 276,523 276,523 56501 18U 211 Clean Air Act fees & fines 336,392.89 336,393 336,393

CS 18

18-22

Account # Acct CRA PQ V, FY 07 Audit PQ V, FY 07 Reallocated Primary Sub Code Comp. Account Description Actual Adjustments After Adjustments Reallocations Total 56501 547 18U 211 Clean Air Act - Fees & Fines 28,216.29 28,216 28,216 56503 18U 211 Clean Air Act commuter subsidies 458.90 459 459 56503 548 18U 211 Clean Air Act Commuter Subsidies - - - 56601 18U 211 UPU & PUAS office expense 439,111.75 439,112 (294,293) 144,819 56602 000 18U 211 International Reply Coupons expense - - - 56603 18U 211 Postal Forum expenses 2,060,653.22 2,060,653 2,060,653 56605 18U 211 Meeting & conference expense (except travel) 17,068,435.51 17,068,436 (163,755) 16,904,681 56605 591 18U 211 Meeting & conference expense (except travel) 188,746.16 188,746 188,746 56605 998 18U 211 Meeting & conference expense (except travel) 10,526,819.16 10,526,819 (106,294) 10,420,525 56621 18U 211 Miscellaneous & emergency expenses approved by PMG/DPMG 40,994.07 40,994 40,994 56621 998 18U 211 Miscellaneous & emergency expenses approved by PMG/DPMG 1,829,560.43 1,829,560 1,829,560 56625 18U 211 Cost of labor contract arbitrations 5,526,323.02 5,526,323 5,526,323 56645 18U 211 Special expense accruals - nonpersonnel related - - - 56648 18U 211 Homeland security appropriations - - - - 56651 18U 211 Contingent liabilities 150,173,480.00 (105,000,000) 45,173,480 45,173,480 56655 18U 211 Cost of Treasury checks reissued 29,269.14 29,269 29,269 56666 18U 211 Seatbelt incentive program - - - 56685 18U 211 Federal Reserve Bank Cost of Direct Deposits - - - 56701 18U 211 Miscellaneous public & Government relations 340,582.99 340,583 - 340,583 56701 589 18U 211 Miscellaneous Public & Government Relations 318,851.42 318,851 318,851 56703 18U 211 Special occasion expense 131,546.22 131,546 131,546 56703 593 18U 211 Special Occasion Expense 247,998.02 247,998 247,998 56704 18U 211 Cost of hosting visitors at Postal installations 7,353.54 7,354 7,354 56705 18U 211 Cost of official receptions 356.00 356 356 58201 18U 211 Commisions & Other Expenses - - -

211 Product-specific International costs from 211 16,092,922 16,092,922 211 Subtotal miscellaneous expenses 191,484,494.95 (105,000,000) 86,484,495 - 86,484,495

56401 18V 212 Inspection Service special analysis materials/investigations 7,261.50 7,262 7,262 56403 18V 212 Inspection Service test material supplies 297,175.29 297,175 297,175 56405 18V 212 Inspection Service test money - - - 56407 18V 212 Inspection Service rewards 64,355.82 64,356 64,356 56408 18V 212 Inspection Service - bait MO program 35,000.00 35,000 35,000 56409 18V 212 Other investigative expenses 1,338,209.84 1,338,210 1,338,210 56411 18V 212 Inspection Service investigative services 930,640.85 930,641 930,641 56413 18V 212 Inspector communication expenses 917.87 918 918 56421 18V 212 Inspection Service - cost of seizures/forfeitures 990,711.00 990,711 990,711 56422 18V 212 Cost of maintaining seized assets (482.35) (482) (482)

- - 212 Subtotal investigative costs & employee losses 3,663,789.82 - 3,663,790 - 3,663,790

52914 18W 213 Reimbursements - Miscellaneous - - - 52941 18W 213 Uniform Allowance Procurement (2,280,643.16) (2,280,643) (2,280,643)52951 18W 213 Vehicle Supplies & Services - Nationwide Warranty Neg. (1,014,571.95) (1,014,572) (1,014,572)

213 Subtotal reimbursements (3,295,215.11) - (3,295,215) - (3,295,215)

56671 18X 244 - - -

214 Subtotal Admin Support & Miscellaneous 425,397,333.68 (105,000,000) 320,397,334 - 320,397,334

Total Cost Segment 18 12,944,168,845.40 (18,865,030) 12,925,303,815 (2,939,191,096) 9,986,112,719

Commissions on Money Orders - Other Countries (Class 161)

CS 18

18-23



PCES Performance Awards from Subacct. 183 to Subaccts. 144, 150, 154, 155, 156, 157, 181, 182, 183 773,378 PCES Performance Awards from Subacct. 183 to other cost segments (773,378) EAS Merit Bonuses from Subacct. 183 to Subaccts. 144, 150, 154, 155, 156, 157, 175, 181, 182, 183 18,462,526 EAS Merit Bonuses from Subacct. 183 to other cost segments (18,462,526) Reversal of Civil Service retirement reform escrow expense (reported in FY06 CRA) (2,958,427,000)Total (2,958,427,000)

Within Segment 18 Money Order Branch 3,197,009 From Accounting Service Center Personnel Subacct. 144 to 192 - (3,197,009) International Salary & Benefits from Comp. 191 back to 191 (13,627,169) From Comp. 193 back to 193 - From Comp. 1430 back to 1430 - From Comp. 210 back to 210 (6,213,756) From Comp. 211 back to 211 (16,092,922) Totals - (35,933,847)

CS 19

19-1

Cost Segment 19Equipment Maintenance & Management Training Support


51101 149 19A01 219 Straight time salaries - workhours - full time employees 2,927,665.88 2,927,666 2,927,666 51102 149 19A01 219 Straight time salaries - Pt. & Casual(Mnt. Tec. Sup. Ctr.) - - - 51103 149 19A01 219 Overtime pay 1,739.06 1,739 1,739 51104 149 19A01 219 Penalty Overtime pay - - - 51105 149 19A01 219 Sunday, holiday, & night differential premium pay 2,384.71 2,385 2,385 51109 149 19A01 219 Leave Without Pay Hours - - - 51141 149 19A01 219 Annual leave expense 312,011.08 312,011 312,011 51142 149 19A01 219 Holiday leave expense 127,756.41 127,756 127,756 51143 149 19A01 219 Salaries - sick leave (taken) 95,625.66 95,626 95,626 51145 149 19A01 219 Salaries - other leave 17,082.49 17,082 17,082 51199 149 19A01 219 Salaries - severance pay - - - 51202 149 19A01 219 Health Benefits 350,496.55 350,497 350,497 51211 149 19A01 219 FERS retirement fund - mandatory 167,899.82 167,900 167,900 51212 149 19A01 219 CSRS retirement fund 11,883.72 11,884 11,884 51214 149 19A01 219 CSRS retirement fund - post 1983 employees - - - 51215 149 19A01 219 FERS retirement fund - voluntary coverage 7,143.24 7,143 7,143 51216 149 19A01 219 Social security taxes - - - 51217 149 19A01 219 Medicare 49,796.12 49,796 49,796 51218 149 19A01 219 Social security - post 1983 employees 10.24 10 10 51219 149 19A01 219 Social security - voluntary FERS conversion 3,861.86 3,862 3,862 51221 149 19A01 219 Social security - mandatory FERS 90,267.65 90,268 90,268 51222 149 19A01 219 Group life insurance 20,441.34 20,441 20,441 51224 149 19A01 219 Optional life insurance - PCES 156.00 156 156 51226 149 19A01 219 Thrift savings plan - mandatory FERS 64,308.16 64,308 64,308 51227 149 19A01 219 Thrift savings plan - voluntary FERS 3,190.21 3,190 3,190 51296 149 19A01 219 Annuity protection life insurance contra offset - - -


51111 149 19A02 219 Lump sum performance award - PCES 8,646.00 8,646 (1,827) 6,819 51112 149 19A02 219 Merit bonus payments - EAS 68,721.00 68,721 (9,860) 58,861


51239 149 19A03 219 Relocation - miscellaneous expenses 2,500.00 2,500 2,500 51241 149 19A03 219 Relocation - advance round trip - - - 51242 149 19A03 219 Relocation - en route travel - - - 51243 149 19A03 219 Relocation - temporary lodging - - - 51244 149 19A03 219 Relocation - transportation of household effects 11,440.39 11,440 11,440 51245 149 19A03 219 Relocation - return trips to former residence - - - 51246 149 19A03 219 Relocation - spouse job search expense - - - 51247 149 19A03 219 Relocation - grossing up for relocation income tax 1,340.26 1,340 1,340 51248 149 19A03 219 Relocation - cost of purchasing/selling residence 64,804.85 64,805 64,805


51401 149 19A04 219 Travel other than training 599,787.72 599,788 599,788 51403 149 19A04 219 Travel - detail assignments - - - 51404 149 19A04 219 Travel - foreign countries 3,101.41 3,101 3,101

CS 19

19-2

Account # Acct CRA PQ V, FY 07 Audit PQ V, FY 07 Reallocated Primary Sub Code Comp. Account Description Actual Adjustments After Adjustments Reallocations Total 51411 149 19A04 219 Travel - training outside USPS - - - 51413 149 19A04 219 Travel - USPS training - - -


219 Subtotal Maintenance Technical Support Center Personnel Costs 5,014,061.83 - 5,014,062 (11,686.97) 5,002,375

52361 19B 220 Training - Course Development by Contractors 1,213,424.54 1,213,425 1,213,425 52362 19B 220 Training - Bolger Center - Norman Center 30,689,308.33 30,689,308 30,689,308 52363 19B 220 Training - Contract Instructors 9,606,232.49 9,606,232 - 9,606,232 52363 684 19B 220 Training - Contract Instructors 10,464.39 10,464 10,464 52363 998 19B 220 Training - Contract Instructors 3,248,038.04 3,248,038 3,248,038 52365 19B 220 Training - Contract Instructional Assistance 42,412.08 42,412 42,412 52367 19B 220 Training - Textbooks and Other Training Supplies & Materials 396,205.74 396,206 - 396,206 52367 685 19B 220 Training - Textbooks and Other Training Supplies & Materials 31,408.77 31,409 31,409 52369 19B 220 Training - Course Materials - Audio-Visual Support 335,359.29 335,359 335,359

Product-specific International Costs from 220 - 220 Subtotal - Training - Contract Support 45,572,853.67 - 45,572,854 - 45,572,854

Total Cost Segment 19 50,586,915.50 - 50,586,916 (11,687) 50,575,229


PCES Perf. Awards from Seg. 18 Subacct. 183 to Subacct. 149 (1,827) EAS Merit Bonuses from Seg. 18 Subacct. 183 to Subacct. 149 (9,860) Total (11,687)

Within Segment 19 International From Comp 220 back to 220 - Total -

CS 20

20-1

Cost Segment 20Depreciation, Write-offs, Losses, and Interest


54340 20A 231 Depreciation - Motor Vehicles 165,053,269.34 165,053,269 165,053,269

54330 20B 232 Depreciation - Equipment 1,209,222,406.37 1,209,222,406 (2,377,263) 1,206,845,143 232 Subtotal Depreciation - Equipment 1,209,222,406.37 - 1,209,222,406 (2,377,263) 1,206,845,143

233 Product-specific International costs from 232 - - 2,377,263 2,377,263 233 Subtotal Product-Specific Equipment - - - 2,377,263 2,377,263

54320 20C02 236 Depreciation - USPS Owned Buildings 615,824,617.71 615,824,618 615,824,618 56120 20C02 236 Architectural Services Amortized - - -

236 Subtotal Depreciation/Amortization -Buildings - - 54360 20C01 236 Amortization - Capital Leases 56,257,086.19 56,257,086 56,257,086

236 Subtotal Depreciation - Leases and Buildings 672,081,703.90 - 672,081,704 - 672,081,704

54350 20D 237 Amortization - Leasehold Improvements 105,221,965.55 105,221,966 105,221,966 237 Subtotal Amortization - Leasehold Improvements 105,221,965.55 - 105,221,966 - 105,221,966

247247 Subtotal Product-Specific Imputed Depreciation - Leasehold - - - - -

238 Total Depreciation/Amortization - Buildings 777,303,669.45 - 777,303,669 - 777,303,669

78 Total Depreciation/Amortization 2,151,579,345.16 - 2,151,579,345 - 2,151,579,345

55321 20E 239 Domestic Mail Indemnities (Domestic Indemnities) 16,105,345.05 16,105,345 16,105,345 55321 249 20E 239 Domestic Mail Indemnities - Recovered Claims (13,515.40) (13,515) (13,515)55321 539 20E 239 Indemnity Claims Paid at Window 1,763,648.59 1,763,649 1,763,649

Subtotal Domestic Indemnities 17,855,478.24 - 17,855,478 - 17,855,478

55323 20F 240 International Mail Indemnities (International Indemnities) 4,354,531.41 4,354,531 4,354,531

Subtotal Mail Indemnities 22,210,009.65 - 22,210,010 - 22,210,010

55101 20G01 242 Tort Claims - Commercial Vehicles 59,764.08 59,764 59,764 55103 20G01 242 Tort Claims - Employee Owned Vehicles 14,710.03 14,710 14,710 55105 20G01 242 Tort Claims - Rural Carrier Vehicles 3,758,070.76 3,758,071 3,758,071 55107 20G01 242 Tort Claims - US Govt Owned Vehicles 35,456,488.53 35,456,489 35,456,489

Subtotal Vehicle Tort Claims 39,289,033.40 - 39,289,033 - 39,289,033

55212 20G02 242 Tort Claims - Govt Owned Property 4,507,808.98 4,507,809 4,507,809 55213 20G02 242 Tort Claims - Leased Property 1,020,288.98 1,020,289 1,020,289 55215 20G02 242 Tort Claims - Other Non-Vehicle Accidents 886,910.53 886,911 886,911 55216 20G02 242 Tort Claims Paid at District - $500 or less. 1,876.49 1,876 1,876 55311 20G02 242 Miscellaneous Judgments 8,289,951.68 8,289,952 8,289,952 55324 000 20G02 242 Judgments and Indemnities - OSHA Civil Penalties - - -

Subtotal Tort Claims For Other Than Vehicles 14,706,836.66 - 14,706,837 - 14,706,837

CS 20

20-2


52472 20G03 242 Debit/Credit Card Chargebacks 3,430,890.99 3,430,891 (64,419) 3,366,472 56202 20G03 242 Relief of Postal Employees 49.20 49 49 56203 20G03 242 Financial Differences 46,287.42 46,287 46,287 56203 247 20G03 242 Financial Differences - Overage (11,077,720,669.49) (11,077,720,669) (11,077,720,669)56203 647 20G03 242 Financial Differences - Shortage 11,089,636,694.97 11,089,636,695 11,089,636,695 56211 20G03 242 Uncollectible Receivables Charged Off - - - 56213 20G03 242 Bad Debt Expense 9,922,503.94 2,254,000 12,176,504 12,176,504 56214 20G03 242 Bad Check Expense - Field (1,900,791.90) (1,900,792) (1,900,792)56214 174 20G03 242 Bad Check Expense - Field 33,657.54 33,658 33,658 56214 247 20G03 242 Cash Overages - - - 56214 615 20G03 242 Bad Check Expense - Field 6,105,835.64 6,105,836 6,105,836 56214 647 20G03 242 Cash Shortages - - - 56215 20G03 242 Other Operating Exp. - Credit & Coll. - Expedited Mail Corp. - - - 56215 606 20G03 242 Uncollectible Express Mail Corporate Accounts 97,670.40 97,670 97,670 56661 20G03 242 Adjusted Losses 248,298.33 248,298 248,298 56661 173 20G03 242 SDO/SSC Stamp Stock Shortage (10,847,422,500.45) (10,847,422,500) (10,847,422,500)56661 175 20G03 242 Adjusted Losses - Vending Machine Overage (6,594,407.89) (6,594,408) (6,594,408)56661 180 20G03 242 Recovered claims for losses (89,240.00) (89,240) (89,240)56661 239 20G03 242 Adjusted Losses - Floor Stock Overage (25,247,539.06) (25,247,539) (25,247,539)56661 299 20G03 242 Stamp Stock Shortage (28,411,233.18) (28,411,233) (28,411,233)56661 519 20G03 242 Adjusted Losses - Claim for stock loss - - - 56661 612 20G03 242 Adjusted Losses - Vending Short $100 or More 6,867,642.91 6,867,643 6,867,643 56661 621 20G03 242 Adjusted Losses - Vending Shortage Under $100 - - - 56661 633 20G03 242 Adjusted Losses - Claim for cash losses 22,551.30 22,551 22,551 56661 639 20G03 242 Adjusted Losses - (SIA) - Floor Stock Shortage 33,105,712.31 33,105,712 33,105,712 56661 673 20G03 242 SDO/SSC Stamp Stock Overage 10,847,872,524.06 10,847,872,524 10,847,872,524 56661 699 20G03 242 Stamp Stock Overage 23,305,860.39 23,305,860 23,305,860 56665 20G03 242 Postal employee losses 29,056.15 29,056 29,056

Subtotal Bad Debts & Losses 33,338,853.58 2,254,000 35,592,854 (64,419.00) 35,528,435 242 Product-specific International costs from 242 64,419 242 Subtotal Claims & Losses 87,334,723.64 2,254,000 89,588,724 - 89,588,724

- 243 Subtotal Indemnities, Claims & Losses 109,544,733.29 2,254,000 111,798,733 - 111,798,733

52160 20H 245 Lost or Damaged Equipment - Written Off (23,975,638.25) (23,975,638) (23,975,638)52412 20H 245 Vehicle Sales Expense - VMFs 6,412.90 6,413 6,413 52412 595 20H 245 Vehicle Sales Expense 112,643.99 112,644 112,644 52810 20H 245 Freight on Capital Equipment 456,590.13 456,590 456,590 54260 20H 245 Land Purchase Support Services on Cancelled Projects 2,037,353.66 2,037,354 2,037,354 54270 20H 245 Building Design & Other Services on Cancelled Projects 10,685,822.98 10,685,823 10,685,823 54610 20H 245 Gain/Loss-Sale/Trade of Land & Bldgs - - - 54620 20H 245 Gain/Loss - Retirement/Trade/Sale - Equipment 53,403,704.12 21,132,679 74,536,383 - 74,536,383 54630 20H 245 Gain/Loss - Retirement/Trade/Sale - Vehicles (922,872.99) (922,873) (922,873)54640 20H 245 Plant & Equipment - Mail Process Equipment 13,000.00 13,000 13,000 54650 20H 245 Gain or Loss - Termination of Capital Leases (1,653,137.50) (1,653,138) (1,653,138)56830 20H 245 Cost of Equipment Transferred to - - - 56840 20H 245 Cost of Equipment Transferred from - - - 56850 20H 245 Trans Non-Fund cost To Gain/Loss Land/Bldgs - - - 56860 20H 245 Vehicle Disposal Cost Transferred to Gain/Loss (287,082.38) (287,082) (287,082)

CS 20

20-3

Account # Acct CRA PQ V, FY 07 Audit PQ V, FY 07 Reallocated Primary Sub Code Comp. Account Description Actual Adjustments After Adjustments Reallocations Total 56910 20H 245 Donated Equipment - - - 56930 20H 245 Transferred Cap. Purchases by GSA VISA Cr. Card - Nonfund - - - 56931 20H 245 Capital Purchases by GSA Credit Card - - - 57802 20H 245 Capital Purchases by GSA Credit Card (202,712.56) (202,713) (202,713)

245 Subtotal Disposition of Property 39,674,084.10 21,132,679 60,806,763 - 60,806,763

56870 20J01 587 Capitalized interest - - - 58101 20J01 587 Bond Interest Expenses - - - 58102 20J01 587 Interest - notes 5,283,805.09 5,283,805 5,283,805 58103 20J01 587 Interest - mortgages 1,389,543.55 1,389,544 1,389,544

587 Subtotal - Interest on Debt 6,673,348.64 - 6,673,349 - 6,673,349

58111 20J02 1436 CSRS supplemental liability - interest - - - 58114 20J02 1436 CSRS annuitant COLA - interest - - - 58116 20J02 899 Imputed interest on special assessments - - -

1436 Subtotal Interest on Retirement Liabilities - - - - -

56615 20J03 1437 Interest - settlement of contract disputes - - - 56617 20J03 1437 Interest - late payments to contractors 721,688.79 721,689 721,689 56617 559 20J03 1437 Prompt Payment Act Interest Expense - - - 56618 20J03 1437 Interest - on International Settlement - - - 56619 20J03 1437 Interest on U.S. Court ordered judgment 542.80 543 543 58113 20J03 1437 Interest - back pay awards 845,647.67 845,648 845,648 58115 20J03 1437 Interest - untimely payments to Thrift Savings Plan 1,331,065.53 1,331,066 1,331,066 58140 20J03 1437 Imputed Interest - Capital Leases 67,864,537.70 67,864,538 67,864,538

1437 Subtotal - Other Interest 70,763,482.49 - 70,763,482 - 70,763,482

Subtotal - Interest Expense 77,436,831.13 - 77,436,831 - 77,436,831

Total Cost Segment 20 2,378,234,993.68 23,386,679 2,401,621,673 - 2,401,621,673


Within Segment 20 International From Comp. 232 to 233 (2,377,263) From Comp. 242 to 242 (64,419)Totals (2,377,263)

Summary

Page 1

Cost Segment Report Summary PQ V, FY 07 Audit PQ V, FY 07 Reallocated

Segment Description Actual Adjustments After Adjustments % of Total Reallocations Total % of Total

1 Postmasters 2,198,437,174 - 2,198,437,174 2.74% (10,057,313) 2,188,379,861 2.84%2 Supervisors & Technical Personnel 4,090,944,784 - 4,090,944,784 5.11% (8,245,003) 4,082,699,781 5.29%3 Clerks & Mailhandlers - Cag A-J Offices 18,667,912,104 - 18,667,912,104 23.30% (24,883) 18,667,887,221 24.19%4 Clerks, Cag K Offices 4,709,925 - 4,709,925 0.01% - 4,709,925 0.01%5 Not Used -

6&7 City Delivery Carriers 16,272,552,685 (6,500,000) 16,266,052,685 20.30% (8,734) 16,266,043,951 21.08%8 Vehicle Service Drivers 657,677,552 - 657,677,552 0.82% - 657,677,552 0.85%10 Rural Carriers 6,307,911,970 53,800,000 6,361,711,970 7.94% (8,214) 6,361,703,756 8.25%11 Custodial & Maintenance Services 3,322,892,344 - 3,322,892,344 4.15% (619,725) 3,322,272,619 4.31%12 Motor Vehicle Service 1,208,941,568 - 1,208,941,568 1.51% (154,918) 1,208,786,649 1.57%13 Miscellaneous Local Operations 612,571,331 121,500,000 734,071,331 0.92% (95,232) 733,976,098 0.95%14 Purchased Transportation of Mail 6,487,728,217 14,300,000 6,502,028,217 8.12% - 6,502,028,217 8.43%15 Building Occupancy 1,929,923,591 6,034,318 1,935,957,909 2.42% - 1,935,957,909 2.51%16 Supplies and Services 2,765,056,521 1,512,535 2,766,569,056 3.45% (10,193) 2,766,558,862 3.59%17 Research & Development 19,791,804 - 19,791,804 0.02% - 19,791,804 0.03%18 HQ & Area Administration & Corporatewide Personnel Costs 12,944,168,845 (18,865,030) 12,925,303,815 16.13% (2,939,191,096) 9,986,112,719 12.94%19 Equipment Maintenance & Management Training Support 50,586,916 - 50,586,916 0.06% (11,687) 50,575,229 0.07%20 Depreciation, Write-offs, Losses, and Interest 2,378,234,994 23,386,679 2,401,621,673 3.00% - 2,401,621,673 3.11%

Total Expenses 79,920,042,325 195,168,502 80,115,210,827 100.00% (2,958,427,000) 77,156,783,827 100.00%

Subtotal Operation Revenue Before Appropriations (74,715,004,358) - (74,715,004,358) - (74,715,004,358)Revenue Foregone Appropriation (63,075,000) - (63,075,000) - (63,075,000)Subtotal Operating Revenue (74,778,079,358) - (74,778,079,358) - (74,778,079,358)Subtotal Interest & Investment Income (194,733,659) - (194,733,659) - (194,733,659)Emergency Preparedness Appropriations (75,819,892) - (75,819,892) - (75,819,892)

Total Revenue (74,972,813,017) - (74,972,813,017) - (74,972,813,017)

Net Income (Loss) (4,947,229,308) 195,168,502 (5,142,397,810) 2,958,427,000 (2,183,970,810)

Personnel Costs

Page 1

PQ V, FY 07 Summary of Personnel Cost By Cost Segment

Sal. & Ben. Lump Sum Subtotal Relocation Travel Total Check Bal Postmasters 2,006,620,885 45,888,055 2,052,508,939 10,159,824 32,550,293 2,095,219,056 - Cag L Lv Replacement 91,554,383 - 91,554,383 1,606,422 93,160,805 - Total Segment 1 2,098,175,267 45,888,055 2,144,063,322 10,159,824 34,156,715 2,188,379,861 -

Supervisors 3,228,383,181 28,127,216 3,256,510,397 20,689,781 33,873,012 3,311,073,190 - Professional & Technical 742,071,899 13,757,965 755,829,863 2,334,645 13,462,082 771,626,591 - Total segment 2 3,970,455,079 41,885,181 4,012,340,260 23,024,426 47,335,094 4,082,699,781 -

Clerks A-J 14,516,264,893 35,685 14,516,300,577 569,876 15,540,648 14,532,411,101 - Mail Handlers 4,134,322,375 7,909 4,134,330,284 73,122 1,072,713 4,135,476,120 - Total Segment 3 18,650,587,267 43,594 18,650,630,861 642,998 16,613,361 18,667,887,221 -

Clerks Cag K 4,659,841 - 4,659,841 - 50,084 4,709,925 - City Delivery Carriers 16,259,582,125 15,303 16,259,597,428 198,610 6,247,913 16,266,043,951 - Vehicle Drivers 657,381,557 - 657,381,557 5,207 290,787 657,677,552 - Rural Carriers 5,859,974,216 14,390 5,859,988,606 - 7,069,699 5,867,058,305 -

Custodial Services 1,134,128,850 39,298 1,134,168,148 105,049 1,638,926 1,135,912,123 - Operating Equipment Maint. 1,526,474,052 1,711,378 1,528,185,430 1,345,291 19,271,002 1,548,801,723 - Building Equipment Maint. 530,862,919 1,794,989 532,657,907 1,208,846 3,775,239 537,641,992 - Administrative Support - - - - - - - Total Segment 11 3,191,465,820 3,545,665 3,195,011,485 2,659,186 24,685,167 3,222,355,838 -

Vehicle Drivers 431,582,173 721,647 432,303,819 404,423 1,543,479 434,251,722 -

Mail Equipment Shop 3,252,489 5,045 3,257,533 - 6,649 3,264,182 -

Purchasing FSU 12,354,500 184,288 12,538,787 201,207 512,684 13,252,678 - Facilities FSU 47,072,783 828,040 47,900,824 298,208 2,074,474 50,273,506 - Subtotal 59,427,283 1,012,328 60,439,611 499,416 2,587,158 63,526,184 -

Total Segment 13 62,679,772 1,017,373 63,697,144 499,416 2,593,807 66,790,367 -

Materiel Distribution 16,286,773 83,383 16,370,156 176,004 296,645 16,842,805 -

HQ, FSU, and ISC's 669,858,225 14,403,159 684,261,384 20,922,676 28,336,799 733,520,859 - Money Order Division 3,160,556 15,338 3,175,894 2,002 19,112 3,197,009 - Area Administration 157,849,617 3,469,095 161,318,712 6,155,547 12,404,299 179,878,558 - Del Conf, International, PMPC 12,442,077 12,442,077 1,185,092 13,627,169 Del Conf, International, PMPC (12,442,077) (12,442,077) (1,185,092) (13,627,169)Security Force 52,903,448 67,071 52,970,519 248,498 360,864 53,579,880 - Inspectors 233,969,242 1,671,534 235,640,776 12,900,174 8,273,010 256,813,959 - Administration 190,192,601 3,694,810 193,887,411 1,520,104 6,164,818 201,572,332 - Subtotal 424,161,842 5,366,344 429,528,186 14,420,277 14,437,828 458,386,291

Total Segment 18 1,307,933,688 23,321,007 1,331,254,695 41,749,001 55,558,901 1,428,562,597 -

Maint. Technical Support 4,253,720 65,680 4,319,400 80,086 602,889 5,002,375 -

Total Personnel Costs 52,515,017,300 116,601,276 52,631,618,576 79,599,182 197,044,541 52,908,262,299

document.xls, International 2007 Page 1

International FY07 Q1 FY07 Q2 FY07 Q3 FY07 Q4 Current Period Personnel 18B01 191 51101183 51101 183 2,419,519 4,744,230 7,225,681 12,442,077 12,442,077 18B04 191 51401183 51401 183 333,193 521,078 760,767 1,185,092 1,185,092

Subtotal Personnel 2,752,712 5,265,308 7,986,448 13,627,169 13,627,169

2A04 252 51401103 51401 103 24,975 30,251 60,989 101,379 101,379 2B04 252 51401130 51401 130 - 13M 117 52801 52801 75,772 8,466 8,466 7,601 7,601 15A01 165 54101 54101 - 15A01 165 54129 54129 - 15A05 165 54951 54951 - 15C 167 54151 54151 - 15D 168 54165 54165 21,765 30,716 78,369 23,091 23,091 15D 168 54165556 54165 556 - 15E 169 54232 54232 - 15E 169 54234 54234 - 16B01 174 52171 52171 391,927 3,565 4,563 1,140,304 1,140,304 16B01 174 52179 52179 - 16B01 174 52332 52332 - 16B01 174 52333 52333 67,423 67,423 67,423 287,805 287,805 16B01 174 52334 52334 116,592 40,539 40,539 200,961 200,961 16B01 174 52335 52335 - 16B01 174 52336 52336 - 16B01 174 52337 52337 - 16B01 174 54166 54166 - 16B01 174 54403 54403 - 16B01 174 54405 54405 - 16B01 174 54406 54406 - 16B01 174 54511 54511 28,088 - - 16B02 175 54512 54512 - 16B02 175 54521998 54521 998 - 16B03 176 52173 52173 - 16B04 177 52101 52101 (42,976) (75,860) (75,802) 3,119 3,119 16B04 177 52102 52102 - 16B04 177 52105 52105 - 16B04 177 52109 52109 - 16B04 177 52111 52111 57,847 117,306 151,855 151,855 16B04 177 52121 52121 29,270 87,640 108,424 149,320 149,320 16B04 177 52172 52172 - 16B04 177 52359 52359 1,070,134 1,129,581 1,438,123 5,193,325 5,193,325 16B04 177 52413 52413 243,294 243,294 243,294 16B04 177 52419 52419 - 16B04 177 52419998 52419 998 - 16B04 177 54411 54411 - 16C01 179 52436 52436 80,970 41,356 43,937 43,937 16D01 184 52103 52103 - 16D01 184 52106 52106 - 16D01 184 52120 52120 334,537 419,683 419,705 511 511 16D01 184 52190 52190 - 16D03 187 52177 52177 124,983 131,984 139,166 1,095,722 1,095,722 16D03 187 52178 52178 317,475 317,475 317,475 2,392,601 2,392,601 16E 246 52325 52325 - 18C04 193 51401181 51401 181 - 18K05 1430 51401 51401 - 18T 210 52321 52321 426,421 1,015,749 1,633,137 2,586,784 2,586,784 18T 210 52322 52322 - 18T 210 52323 52323 32,429 32,429 94,197 133,945 133,945 18T 210 52326 52326 - 18T 210 52327 52327 572,609 - - 18T 210 52331 52331 341,166 1,956,829 2,558,542 3,273,027 3,273,027 18T 210 52338 52338 - 18T 210 52342 52342 322,713 92,285 152,285 220,000 220,000 18U 211 52411 52411 9,169,764 7,075,920 11,859,507 15,528,580 15,528,580 18U 211 52438 52438 - 18U 211 56601 56601 179,344 377,442 284,490 294,293 294,293 18U 211 56605 56605 163,755 163,755 18U 211 56605998 56605 998 106,294 106,294 18U 211 56701 56701 - 19B 220 52363 52363 - 19B 220 52367 52367 - 20B 232 54330 54330 2,628,825 1,431,389 2,516,333 2,377,263 2,377,263 20G03 242 52472 52472 49,274 62,384 64,419 64,419 20H 245 54620 54620 -

Non-personnel 16,233,236 14,361,597 22,170,271 35,783,185 35,783,185 Personnel 2,752,712 5,265,308 7,986,448 13,627,169 13,627,169 Totals 18,985,948 19,626,905 30,156,719 49,410,354 49,410,354

Allocation Summary Seg Component Amount

2 252 101,379

13 117 7,601

15 165 - 167 - 168 23,091 169 -

Subtotal 15 23,091

16 174 1,629,070 175 - 176 - 177 5,740,913 179 43,937 184 511 187 3,488,323 246 -

Subtotal 16 10,902,754

18 191 13,627,169 193 - 1430 - 210 6,213,756 211 16,092,922

Subtotal 18 35,933,847

19 220 - Subtotal 19 -

20 232 2,377,263 20 242 64,419 20 245 - Subtotal 20 2,441,682

Allocation Total 49,410,354 Account Total 49,410,354 Unallocated 488,345 % Allocated 99.02%

*Note: 16B04 177 Account Number 52359 includes costs associated with International inquiries paid to Convergys for ITF related activities.

document.xls,CS 11 Realloc Page 2

PQ V, FY 07 Reallocation of Segment 11 Personnel Expenses

Sub Acct. 121 Sub Acct. 123 Sub Acct. 125 Sub Acct. 127 Reallocation of Sub Account 127Account # PQ V, FY 07 PQ V, FY 07 PQ V, FY 07 Subtotal PQ V, FY 07 Primary Description of Costs After Adjustments After Adjustments After Adjustments After Adjustments Sub 121 Sub 123 Sub 125

51101 Straight time salaries - workhours - full time employees 553,359,284 715,159,006 266,767,713 1,535,286,003 160,123,375 57,712,866 74,587,844 27,822,664 51102 Straight time salaries - workhours - part time & casual employees 26,407,656 200,546 1,673,620 28,281,822 296,463 276,817 2,102 17,544 51103 Overtime pay 57,506,455 117,171,497 27,978,943 202,656,895 9,926,561 2,816,787 5,739,306 1,370,467 51104 Penalty overtime pay 2,604,883 19,198,331 2,373,627 24,176,842 427,150 46,022 339,191 41,937 51105 Sunday, holiday, & night differential premium pay 21,997,182 49,046,944 8,578,556 79,622,682 4,543,685 1,255,274 2,798,874 489,537 51106 Limited duty assignment pay (197) (16,607) 3,938 (12,866) 1,546 24 1,996 (473)51107 Overtime work - Straight time pay - Selected non-barg employees 61,104 5,861,460 4,637,637 10,560,201 1,539,437 8,908 854,467 676,062 51108 USPS/DOL rehabilitation pay 53,067 (28,392) 19,802 44,476 76,415 91,174 (48,781) 34,021 51121 Salaries - training 3,647,790 31,105,437 4,069,226 38,822,453 1,288,567 121,075 1,032,429 135,063 51141 Annual leave expense 62,245,201 80,595,409 30,243,932 173,084,542 16,873,609 6,068,140 7,857,059 2,948,410 51142 Holiday leave expense 26,631,116 34,013,627 12,493,203 73,137,946 6,843,206 2,491,760 3,182,510 1,168,936 51143 Salaries - sick leave (taken) 31,119,987 37,460,291 15,145,239 83,725,517 7,700,044 2,862,034 3,445,137 1,392,873 51145 Salaries - other leave 4,628,424 5,478,272 2,097,899 12,204,595 1,019,093 386,477.04 457,439.98 175,176.17 51151 Salaries - severance pay - - - - - - - - 51199 Salaries - severance pay - - - - - - - - 51202 Health Benefits 105,231,407 120,475,918 47,010,985 272,718,309 23,899,619 9,221,935 10,557,885 4,119,799 51211 FERS retirement fund - mandatory 63,525,326 77,498,227 26,348,472 167,372,025 12,985,573 4,928,618 6,012,707 2,044,248 51212 CSRS retirement fund 730,517 1,193,392 579,396 2,503,306 463,166 135,161 220,803 107,201 51214 CSRS retirement fund - post 1983 employees 50,833 45,032 21,616 117,481 12,533 5,423 4,804 2,306 51215 FERS retirement fund - voluntary coverage 606,983 581,229 247,610 1,435,821 301,273 127,361 121,957 51,955 51216 Social security taxes 755,946 9,548 28,010 793,504 4,100 3,906 49 145 51217 Medicare 11,155,325 15,468,865 5,314,708 31,938,898 2,992,809 1,045,301 1,449,498 498,010 51218 Social security - post 1983 employees 585,204 522,778 204,356 1,312,339 187,019 83,397 74,500 29,122 51219 Social security - voluntary FERS conversion 377,354 391,181 153,478 922,013 178,085 72,885 75,556 29,644 51221 Social security - mandatory FERS 38,676,929 51,649,154 16,381,270 106,707,353 7,805,613 2,829,207 3,778,121 1,198,285 51222 Group life insurance 4,271,693 5,431,826 2,002,414 11,705,933 1,162,949 424,380 539,636 198,934 51226 Thrift savings plan - mandatory FERS 22,012,232 31,201,146 10,455,162 63,668,540 5,086,637 1,758,612 2,492,737 835,289 51227 Thrift savings plan - voluntary FERS 237,859 247,854 97,715 583,428 126,391 51,529 53,694 21,168 51251 Uniform/work clothes 789,159 843,104 503,692 2,135,955 94,890 35,059 37,455 22,377 51296 Annuity protection life insurance contra offset - - - - - - - -

Subtotal Salaries & Benefits 1,039,268,720 1,400,805,074 485,432,218 2,925,506,012 265,959,809 94,860,130 125,668,977 45,430,701 -

51112 Merit bonus payments - EAS 27,215 1,113,324 1,164,796 2,305,335 1,860,055 21,958 898,283 939,813 51113 Lump sum payments - labor contract - - - - - - - - 51297 Medicare on lump sum payments - - - - - - - - 51298 Social Security on lump sum payments - FERS mandatory - - - - - - - - 51299 Social Security on lump sum payments - FERS voluntary - - - - - - - -

Subtotal Lump Sum/Bonus Payments 27,215 1,113,324 1,164,796 2,305,335 1,860,055 21,958 898,283 939,813

51239 Relocation - miscellaneous expenses 900 29,000 24,667 54,567 121,625 2,006 64,638 54,981 51241 Relocation - advance round trip - 4,249 - 4,249 - - - - 51242 Relocation - en route travel 924 9,166 4,794 14,883 26,058 1,618 16,047 8,393 51243 Relocation - temporary lodging 28,677 266,735 102,561 397,974 305,671 22,026 204,871 78,774 51244 Relocation - transportation of household effects 690 63,309 34,343 98,342 305,730 2,146 196,816 106,768 51245 Relocation - return trips to former residence - - - - - - - - 51247 Relocation - grossing up for relocation income tax 8,289 102,937 56,274 167,500 212,533 10,517 130,612 71,403 51248 Relocation - cost of purchasing/selling residence 9,563 90,141 233,637 333,341 616,713 17,692 166,770 432,252

Subtotal Relocation Costs 49,043 565,537 456,276 1,070,856 1,588,330 56,006 779,755 752,570

51401 Travel other than training 1,264,444 15,044,793 3,053,279 19,362,517 2,367,985 154,638 1,839,939 373,408 51403 Travel - detail assignments - 3,362 588 3,949 - - - - 51404 Travel - foreign countries 27,922 0 27,922 95 - 95 0 51411 Travel - training outside USPS - 759 937 1,696 - - - - 51413 Travel - USPS training 215,041 2,302,702 339,446 2,857,188 63,815 4,803 51,430 7,581

Subtotal Travel Costs 1,479,485 17,379,538 3,394,250 22,253,273 2,431,894 159,441 1,891,464 380,989

Subtotal Building Service Maintenance Personnel Costs 1,040,824,463 1,419,863,473 490,447,539 2,951,135,475 271,840,088 95,097,535 129,238,479 47,504,074

Note: Does not include reallocations from Account 51112.

Cost Segment 11 Custodial & Maintenance Services

MOB Reallocation

document.xls, MOB Realloc Page 1

FY 2007 Reallocation of Segment 18 Personnel Expenses1. Allocation of Segment 18 Headquarters Subaccount 144, Accounting Service CenterPersonnel Costs Between Components 191, Headquarters, and 192, Money Order Branch

Source: Accounting Service Center & Money Order Branch Physical Count of Employees. MOB, physical count of employees. Jim Kelley Has Personnel Data

(651) 406-2526 - MN Sub-Segment Name Seg Sub Comp Workyears/ % of Frank Paul Has Personnel Data

Account No. of Empl. Total (314) 436-6910 - St. LouisAccting Svc Center \1 18 144 191 807 Number Of EmployeesMoney Order Branch 18 144 192 43 5.3% ASC St. Louis: 346 Domestic 40 5.0% Minneapolis 340 International 3 0.4% San Mateo: 121\1 Includes Money Order Branch Constance Beattie-Griffith Rebecca Lensing

a. FY 2007Sub-Segment Name Seg Sub Comp Salaries % of Lump Sum % of Reloc. % of Travel % of

Account & Benefits Total Bonuses Total Total TotalAccting Svc Center 18 144 191 59,315,557 287,851 37,578 358,686 Pro-rata Share Reallocated to MOB Domestic Comp 192 192 2,940,052 14,268 1,863 17,779 Reallocated to MOB International Comp 192 192 220,504 1,070 140 1,333 Reduction to Accting Svc Center Totals afterReallocation 191 (3,160,556) (15,338) (2,002) (19,112)

FY 2007 Reallocation of Account 51111 - PCES Lump Sum Performance AwardsRedistribution of Reversal from Segment 18 Subaccount 183 to All Subaccounts

Account Description YTD Balance Prior Yr Reversal Curr Yr Accrual Actual Payment Reallocations Reallocated(from NTB 9/07 Adj.) (from JVs) (from HR) (calculated) Total

51111.101 LUMP SUM PERM AWARD-PECS (PM) 390,418.00 210,136.00 180,282.00 (96,949.59) 293,468.41 51111.103 LUMP SUM PERM AWARD-PECS (SUPVR) 2,551,209.63 1,343,853.00 1,207,356.63 (649,275.73) 1,901,933.90 51111.130 PERSONNEL COMPENS.-LUMP SUM PERF.AW 10,095.00 4,782.00 5,313.00 (2,857.15) 7,237.85 51111.144 LUMP SUM PERF AWARD-PCES (ASC) 31,790.00 16,956.00 14,834.00 (7,977.23) 23,812.77 51111.146 LUMP SUM PERF AWARD-PCES (FAC SERV 65,953.00 45,655.00 20,298.00 (10,915.58) 55,037.42 51111.147 LUMP SUM PERM AWARD-PECS (PURCH FLD 11,002.00 5,287.00 5,715.00 (3,073.33) 7,928.67 51111.148 LUMP SUM PERF AWARD-PCES (PURCH SV 43,277.00 27,508.00 15,769.00 (8,480.04) 34,796.96 51111.149 LUMP SUM PERM AWARD-PECS (MGMT TECH 8,646.00 5,249.00 3,397.00 (1,826.79) 6,819.21 51111.150 LUMP SUM PERM AWARD-PECS S.E.U. & S.D.N 7,689.00 4,668.00 3,021.00 (1,624.59) 6,064.41 51111.154 LUMP SUM PERF AWARD PCES (AREA COUNS 309,321.00 203,128.00 106,193.00 (57,107.02) 252,213.98 51111.155 LUMP SUM PERF AWARD-PCES (RATES & CL. 27,757.00 16,140.00 11,617.00 (6,247.23) 21,509.77 51111.156 LUMP SUM PERM AWARD (FD COMM OFF) 26,341.00 18,367.00 7,974.00 (4,288.15) 22,052.85 51111.157 LUMP SUM PERF AWARD-PCES NHRSC - E 8,821.00 5,345.00 3,476.00 (1,869.28) 6,951.72 51111.171 LUMP SUM PERM AWARD PCES (IS/IG) 195,320.00 (176,187.00) 122,931.00 248,576.00 - - 51111.172 LUMP SUM PERM AWARD-PECS (ADMINISTRA 48,585.00 5,974.00 42,611.00 - - 51111.181 LUMP SUM PERM AWARD PCES (AREA) 1,207,004.00 601,797.00 605,207.00 (325,459.94) 881,544.06 51111.182 LUMP SUM PERM AWARD PCES (IBSSC/COSC 167,650.00 99,954.00 67,696.00 (36,404.63) 131,245.37 51111.183 LUMP SUM PERM AWARD PECS (HQ) 2,810,425.00 (3,100,000.00) 2,403,988.00 3,506,437.00 1,214,356.28 4,024,781.28

7,677,398.63 (3,100,000.00) 5,012,813.00 5,764,585.63 - 7,677,398.63

* No part of the reversal amount to be spread on subaccounts is based upon or should be reallocated to subaccounts .171 and .172.

FY 2007 Reallocation of Account 51112 - EAS Merit Bonus PaymentsRedistribution of Reversal from Segment 18 Subaccount 183 to All Subaccounts

Account Description YTD Balance Prior Yr Reversal Curr Yr Accrual Actual Payment Reallocations CS 11 Sub 127 Reallocations Reallocated(from NTB 9/07 Adj.) (from JVs) (from HR) (calculated) (calculated) Reallocation Total

51112.101 MERIT BONUS PAYMENTS-EAS (PM) 55,554,950.25 28,144,251.00 27,410,699.25 (9,960,363.75) (9,960,363.75) 45,594,586.50 51112.103 MERIT BONUS PAYMENTS (SUPVR) 31,031,199.85 17,805,422.00 13,225,777.85 (4,805,917.47) (4,805,917.47) 26,225,282.38 51112.104 MERIT BONUS PAYMENTS (CLK) 56,053.00 - 56,053.00 (20,368.26) (20,368.26) 35,684.74 51112.107 MERIT BONUS PAYMENTS (MAILHANDLERS) 12,424.00 - 12,424.00 (4,514.57) (4,514.57) 7,909.43 51112.112 MERIT BONUS PAYMENTS (RURAL CARRIERS 22,604.00 - 22,604.00 (8,213.73) (8,213.73) 14,390.27 51112.113 MERIT BONUS PAYMENTS (CITY CARRIERS) 24,037.00 - 24,037.00 (8,734.45) (8,734.45) 15,302.55 51112.121 MERIT BONUS PAYMENTS (BLDG SERV) 27,215.00 12,807.00 14,408.00 (5,235.51) (4,639.96) (9,875.47) 17,339.53 51112.123 MERIT BONUS PAYMENTS (PO OPER EQUIP) 1,113,324.00 675,299.00 438,025.00 (159,167.35) (141,061.75) (300,229.10) 813,094.90 51112.125 MERIT BONUS PAYMENTS (BLDG & PLANT) 1,164,796.00 713,069.00 451,727.00 (164,146.31) (145,474.34) (309,620.66) 855,175.34 51112.127 MERIT BONUS PAYMENTS (ADM SUPPORT) 1,860,055.00 1,058,745.00 801,310.00 (291,176.05) - 1,860,055.00 51112.130 MERIT BONUS PAYMENTS (PROF ADM TECH) 16,537,680.00 8,868,047.00 7,669,633.00 (2,786,953.15) (2,786,953.15) 13,750,726.85 51112.141 MERIT BONUS PAYMENTS (VEH MAINT) 876,565.00 450,233.00 426,332.00 (154,918.40) (154,918.40) 721,646.60 51112.142 MERIT BONUS PAYMENTS (MESS) 5,304.00 4,590.00 714.00 (259.45) (259.45) 5,044.55 51112.144 MERIT BONUS PAYMENTS (ASC) 256,061.00 178,714.00 77,347.00 (28,105.97) (28,105.97) 227,955.03 51112.146 MERIT BONUS PAYMENTS (FAC SERV C 839,041.00 657,306.00 181,735.00 (66,037.96) (66,037.96) 773,003.04 51112.147 MERIT BONUS PAYMENTS (PURCH FLD PERS 82,574.00 62,980.00 19,594.00 (7,119.97) (7,119.97) 75,454.03 51112.148 MERIT BONUS PAYMENTS (PURCH SVC 159,030.00 132,778.00 26,252.00 (9,539.32) (9,539.32) 149,490.68 51112.149 MERIT BONUS PAYMENTS(MAINT TECH SUPP 68,721.00 41,586.00 27,135.00 (9,860.18) (9,860.18) 58,860.82 51112.150 MERIT BONUS PAYMENTS S.E.U. & S.D.N. 55,379.00 43,302.00 12,077.00 (4,388.48) (4,388.48) 50,990.52 51112.154 MERIT BONUS PAYMENTS (AREA COUNSEL) 140,603.00 121,122.00 19,481.00 (7,078.91) (7,078.91) 133,524.09 51112.155 MERIT BONUS PAY(RATES & CL. CTR) 7,640.00 4,369.00 3,271.00 (1,188.60) (1,188.60) 6,451.40 51112.156 MERIT BONUS PAYMENTS (FD COMM OFF) 64,718.00 49,592.00 15,126.00 (5,496.41) (5,496.41) 59,221.59 51112.157 MERIT BONUS PAYMENTS NHRSC - EMP. 184,478.00 115,910.00 68,568.00 (24,915.90) (24,915.90) 159,562.10 51112.171 MERIT BONUS PAYMENTS (IS/IG) 1,476,214.10 (3,023,813.00) 4,500,000.00 27.10 - - - 51112.172 MERIT BONUS PAYMENTS (ADM) 3,646,225.00 316,012.00 3,330,213.00 - - - 51112.175 MERIT BONUS PAYMENTS (PROT FORCE) 87,589.00 31,124.00 56,465.00 (20,517.97) (20,517.97) 67,071.03 51112.181 MERIT BONUS PAYMENTS (AREA) 3,128,488.46 1,639,840.00 1,488,648.46 (540,937.68) (540,937.68) 2,587,550.78 51112.182 MERIT BONUS PAYMENTS (IBSSC/COSC) 1,452,466.00 1,109,657.00 342,809.00 (124,568.23) (124,568.23) 1,327,897.77 51112.183 MERIT BONUS PAYMENTS (HQ) (11,255,462.00) (21,800,000.00) 3,443,676.00 7,100,862.00 19,219,724.03 19,219,724.03 7,964,262.03

103,557,533.56 (21,800,000.00) 65,364,419.00 59,993,114.56 - - 103,557,533.56

* No part of the reversal amount to be spread on subaccounts is based upon or should be reallocated to subaccounts .171 and .172.

Summary of 2005 Cost Reallocations

Page 4

Acct CRA Money Component Segment Seg Account Sub Code Comp International Order Branch Maintenance PFP Line Total Total Total

1 51111 101 1A02 1 & 2 (96,950) (96,950)1 51112 101 1A02 1 & 2 (9,960,364) (9,960,364)1 51301 101 1A02 1 & 2 0 1 51301 102 1B01 1 & 2 0 (10,057,313) (10,057,313)2 51111 103 2A02 252 (649,276) (649,276)2 51112 103 2A02 252 (4,805,917) (4,805,917)2 51301 103 2A02 252 0 2 51401 103 2A04 252 (101,379) (101,379)2 51111 130 2B02 252 (2,857) (2,857)2 51112 130 2B02 252 (2,786,953) (2,786,953)2 51301 130 2B02 252 0 2 51401 130 2B04 252 0 0 (8,346,382) (8,346,382)3 51112 104 3A02 253 (20,368) (20,368)3 51301 104 3A02 253 0 3 51112 107 3B02 253 (4,515) (4,515) 0 3 51301 107 3B02 253 0 (24,883) (24,883)

6/7 51112 113 6A02 256/7 (8,734) (8,734)6/7 51301 113 6A02 256/7 0 (8,734) (8,734)

8 51301 114 8A02 57 0 0 0 10 51112 112 10A02 72 (8,214) (8,214)10 51301 112 10A02 72 0 (8,214) (8,214)11 51112 121 11A02 74 95,097,535 (9,875) 95,087,660 95,087,660 11 51112 123 11B02 75 129,238,479 (300,229) 128,938,250 128,938,250 11 51112 125 11C02 79 47,504,074 (309,621) 47,194,453 47,194,453 11 51112 127 11D02 74-79 (271,840,088) 0 (271,840,088) (271,840,088) (619,725)12 51112 141 12A02 90 (154,918) (154,918)12 51301 141 12A02 90 0 (154,918) (154,918)13 51112 142 13A02 110 (259) (259)13 51301 142 13A02 110 0 (259)13 51111 148 13B02 114 (8,480) (8,480)13 51112 148 13B02 114 (9,539) (9,539)13 51301 148 13B02 114 0 13 51111 146 13C02 114 (10,916) (10,916)13 51112 146 13C02 114 (66,038) (66,038)13 51301 146 13C02 114 0 (94,973)13 52801 13M 117 (7,601) (7,601) (7,601) (102,833)14 53551 14A04 142 0 0 14 53605 14B02 143 0 14 53607 14B02 143 0 14 53135 14B05 143 0 0 0 15 54101 15A01 165 0 0 15 54129 15A01 165 0 0 15 54951 15A05 165 0 0 0


Page 5


15 54151 15C 167 0 0 0 15 54165 15D 168 (23,091) (23,091)15 54165 556 15D 168 0 0 (23,091)15 54232 15E 169 0 0 15 54234 15E 169 0 0 0 (23,091)16 51111 147 16A02 173 (3,073) (3,073)16 51112 147 16A02 173 (7,120) (7,120)16 51301 147 16A02 173 0 (10,193)16 52171 16B01 174 (1,140,304) (1,140,304)16 52179 16B01 174 0 0 16 52332 16B01 174 0 0 16 52333 16B01 174 (287,805) (287,805)16 52334 16B01 174 (200,961) (200,961)16 52335 16B01 174 0 0 16 52336 16B01 174 0 0 16 52337 16B01 174 0 0 16 54166 16B01 174 0 0 16 54403 16B01 174 0 0 16 54405 16B01 174 0 0 16 54406 16B01 174 0 0 16 54511 16B01 174 0 0 (1,629,070)16 54512 16B02 175 0 0 16 54521 16B02 175 0 16 54521 998 16B02 175 0 0 0 16 52173 16B03 176 0 0 16 52313 16B03 176 0 0 16 52101 16B04 177 (3,119) (3,119)16 52102 16B04 177 0 0 16 52109 16B04 177 0 0 16 52111 16B04 177 (151,855) (151,855)16 52121 16B04 177 (149,320) (149,320)16 52172 16B04 177 0 0 16 52359 16B04 177 (5,193,325) (5,193,325)16 52413 16B04 177 (243,294) (243,294)16 52419 16B04 177 0 0 16 52419 998 16B04 177 0 0 16 54411 16B04 177 0 0 (5,740,913)16 52436 16C01 179 (43,937) (43,937) (43,937)16 52103 16D01 184 0 0 16 52106 16D01 184 0 0 16 52120 16D01 184 (511) (511)16 52190 16D01 184 0 0 (511)16 52220 16D02 182 0 0


Page 6


16 52177 16D03 187 (1,095,722) (1,095,722)16 52178 16D03 187 (2,392,601) (2,392,601)16 52316 16D03 187 0 (3,488,323)16 52401 16D05 196 0 0 16 52325 16E 246 0 0 0 (10,912,947)18 Salaries 18AA 191 (3,160,556) (3,160,556)18 Lump sum 18AA 191 (15,338) (15,338)18 51111 144 18AA2 191 (7,977) (7,977)18 51112 144 18AA2 191 (28,106) (28,106)18 51301 144 18AA2 191 0 18 Relocation 18AA 191 (2,002) (2,002)18 Travel 18AA 191 (19,112) (19,112)18 51111 150 18AC2 191 (1,625) (1,625)18 51112 150 18AC2 191 (4,388) (4,388)18 51301 150 18AC2 191 0 18 51301 152 18AE2 191 0 18 51111 154 18AF2 191 (57,107) (57,107)18 51112 154 18AF2 191 (7,079) (7,079)18 51301 154 18AF2 191 0 18 51111 155 18AG2 191 (6,247) (6,247)18 51112 155 18AG2 191 (1,189) (1,189)18 51301 155 18AG2 191 0 18 51111 156 18AH2 191 (4,288) (4,288)18 51112 156 18AH2 191 (5,496) (5,496)18 51301 156 18AH2 191 0 18 51111 157 18AJ2 191 (1,869) (1,869)18 51112 157 18AJ2 191 (24,916) (24,916)18 51301 157 18AJ2 191 0 18 51301 159 18AJ2 191 0 18 51111 182 18AN2 191 (36,405) (36,405)18 51112 182 18AN2 191 (124,568) (124,568)18 51301 182 18AN2 191 0 18 51101 183 18B01 191 (12,442,077) (12,442,077)18 51111 183 18B02 191 1,214,356 1,214,356 18 51112 183 18B02 191 19,219,724 19,219,724 18 51301 183 18B02 191 0 18 51401 183 18B04 191 (1,185,092) (1,185,092) 3,298,642 18 18AA 192 0 18 Salaries 18AA 192 3,160,556 3,160,556 18 Lump sum 18AA 192 15,338 15,338 18 Relocation 18AA 192 2,002 2,002 18 Travel 18AA 192 19,112 19,112 3,197,009 18 51111 181 18C02 193 (325,460) (325,460)


Page 7


18 51112 181 18C02 193 (540,938) (540,938)18 51301 181 18C02 193 0 18 51248 181 18C03 193 0 18 51401 181 18C04 193 0 0 (866,398)18 51112 175 18D02 194 (20,518) (20,518)18 51301 175 18D02 194 0 (20,518)18 51111 171 18EA2 195 0 18 51301 171 18EA2 195 0 18 51111 172 18EB2 195 0 18 51112 172 18EB2 195 0 18 51301 172 18EB2 195 0 0 18 51401 18K05 1430 0 0 0 18 52321 18T 210 (2,586,784) (2,586,784)18 52322 18T 210 0 0 18 52323 18T 210 (133,945) (133,945)18 52326 18T 210 0 0 18 52327 18T 210 0 0 18 52331 18T 210 (3,273,027) (3,273,027)18 52338 18T 210 0 0 18 52342 18T 210 (220,000) (220,000) (6,213,756)18 52411 18U 211 (15,528,580) (15,528,580)18 52438 18U 211 0 0 18 56601 18U 211 (294,293) (294,293)18 56605 18U 211 (163,755) (163,755)18 56605 998 18U 211 (106,294) (106,294)18 56701 18U 211 0 0 18 EPP 18U 211 0 (16,092,922) (16,697,943)19 51111 149 19A02 219 (1,827) (1,827) 0 19 51112 149 19A02 219 (9,860) (9,860) 0 19 51301 149 19A02 219 0 (11,687)19 52367 19B 220 0 0 0 (11,687)20 54330 20B 232 (2,377,263) (2,377,263) (2,377,263)20 52472 20G03 242 (64,419) (64,419) (64,419)20 54620 20H 245 0 0 0 (2,441,682)

Total: (49,410,354) 0 0 (0) (49,410,354) (49,410,354) (49,410,354)

AuditAdj Q5

Page 8

Audit Adjustments for PQ V, FY 2007

C/S CRA Comp. Account Subacct. Acct/Sub Debit Credit6 & 7 256 & 257 51101 113 51101113 (6,500,000)

10 72 51107 112 51107112 53,800,000 13 115 51337 107 51337107 1,500,000 13 115 51337 112 51337112 78,000,000 13 115 51337 121 51337121 42,000,000 14 143 53618 53618 14,300,000 15 165 54101 54101 (3,403,196)15 169 54232 54232 9,437,514 16 189 54911 54911 1,512,535 18 199 56646 56646 25,888,935 18 200 56647 56647 (782,383)18 206 51208 51208 (4,960,158)18 211 56651 56651 15,000,000 18 211 56651 56651 (120,000,000)18 1429 51337 171 51337171 46,500,000 18 1430 51336 51336 19,488,576 20 242 56213 56213 2,254,000 20 245 54620 54620 18,518,000 20 245 54620 54620 732,737 20 245 54620 54620 1,881,942

Revenue

Total Expense 330,031,856 (134,863,354) 195,168,502 Total Revenue 0 0 0

Accounts

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Master List of Primary Accounts Applicable to Personnel Cost Sub Accounts

AccountNumber Description of Costs51101 Straight time salaries - workhours - full time employees51102 Straight time salaries - workhours - part time & casual employees51103 Overtime pay51104 Penalty overtime pay51105 Sunday, holiday, & night differential premium pay51106 Limited duty assignment pay51107 Overtime work - Straight time pay - Selected non-barg employees51108 USPS/DOL rehabilitation pay51109 Leave Without Pay Hours51111 Lump sum performance award - PCES51112 Merit bonus payments - EAS51113 Lump sum payments - labor contract51114 Recruiting bonus payments51121 Salaries - training51141 Annual leave expense51142 Holiday leave expense51143 Salaries - sick leave (taken) 51145 Salaries - other leave51147 Cag L post office leave replacement salaries51151 Salaries - severance pay51202 Health Benefits51211 FERS retirement fund - mandatory 51212 CSRS retirement fund 51214 CSRS retirement fund - post 1983 employees51215 FERS retirement fund - voluntary coverage51216 Social security taxes51217 Medicare 51218 Social security - post 1983 employees51219 Social security - voluntary FERS conversion51221 Social security - mandatory FERS 51222 Group life insurance51224 Optional life insurance - PCES51225 Personnel Bnfts - Misc Bnfts/Svcs PCES II Area51226 Thrift savings plan - mandatory FERS51227 Thrift savings plan - voluntary FERS51229 Thrift savings plan fiduciary insurance51239 Relocation - miscellaneous expenses 51241 Relocation - advance round trip51242 Relocation - en route travel51243 Relocation - temporary lodging51244 Relocation - transportation of household effects 51245 Relocation - return trips to former residence51246 Relocation - spouse job search expense51247 Relocation - grossing up for relocation income tax 51248 Relocation - cost of purchasing/selling residence51249 Relocation - mortgage interest differential51251 Uniform/work clothes51281 Annuity protection supplemental retirement plan51283 Annuity protection survivor benefits

Accounts

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51285 Annuity protection contra offset51286 Annuity protection life insurance51287 Annuity protection life insurance contra offset51297 Medicare on lump sum payments51298 Social Security on lump sum payments - FERS mandatory51299 Social Security on lump sum payments - FERS voluntary51301 Economic Value Added (EVA) Incentive Awards51313 Employee awards51314 Exceptional individual performance awards51315 PCES I Recognition Awards51316 PCES II Recognition Awards51321 Non-bargaining Spot Awards51322 Vice President's Awards to USPS Employees51323 Non-bargaining Informal Awards51324 Reach Awards51327 EAS Team Awards51328 Exceptional Performance Awards (HDQTRS)51336 Arbitration settlements - Hempstead route adjustments51337 Arbitration settlements51401 Travel other than training51403 Travel - detail assignments51404 Travel - foreign countries51405 Travel - International Postal Congress 51406 Travel - other than training - spousal travel costs - grossing up51409 Travel - other than training - spousal travel costs51411 Travel - training outside USPS51412 Travel - other than training - detail over 1 year51413 Travel - USPS training

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