§ 3050.22. Documentation supporting attributable cost estimates in the Postal Service's section 3652 report.
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/us/cfr/t39/s§ 3050.22·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)The items in paragraphs
(b)through
(p)of this section shall be reported when they have changed from those used in the most recent Annual Compliance Determination.
(b)The CRA report, including relevant data on international mail services;
(c)The Cost Segments and Components
(CSC)report;
(d)All input data and processing programs used to produce the CRA report, to include:
(1)CSC Reconciliation to Financial Statement and Account Reallocations;
(2)Manual Input Requirement (reflecting direct accounting or modeled costs);
(3)The CSC "A" report (showing how indirect costs are distributed to products based on the distribution of direct costs);
(4)The CSC "B" report (showing how indirect Property Equipment Supplies Services and Administrative (PESSA) costs are distributed to products;
(5)The CSC "D" report (showing final adjustments to total attributable and product-specific costs);
(6)The CSC "F" report (containing distribution keys for indirect labor components);
(7)The control file that includes the CRA program control string commands used to produce the CRA and the above-described CSC reports; and
(8)The master list of cost segment components, including all of the components used as distribution keys in the development of the CSC report and its accompanying reports.
(e)Spreadsheet workpapers underlying development of the CSC report by component. These workpapers shall include the updated factors and input data sets from the supporting data systems used, including:
(1)The In-Office Cost System (IOCS);
(2)The Management Operating Data System (MODS);
(3)The City Carrier Cost System (CCCS);
(4)The City Carrier Street Time Sampling System (CCSTS);
(5)The Rural Carrier Cost System (RCCS);
(6)The National Mail Count;
(7)The Transportation Cost System (TRACS);
(8)System for International Revenues and Volumes/Outbound (SIRV/O);
(9)System for International Revenues and Volumes/Inbound (SIRV/I);
(10)Military and International Dispatch and Accountability System; and
(11)Inbound International Revenue Accounting Systems (IAB data).
(f)The econometric analysis of carrier street time, including input data, processing programs, and output;
(g)The Window Service Supply Side Variability, Demand Side Variability, and Network Variability studies, including input data, processing programs, and output;
(h)The econometric analysis of purchased highway transportation cost variability, including input data, processing programs, and output;
(i)The econometric analysis of freight rail cost variability, including input data, processing programs, and output;
(j)A list and summary description of any transportation contracts whose unit rates vary according to the level of postal volume carried. The description should include the product or product groups carried under each listed contract;
(k)Spreadsheets and processing programs distributing attributable mail processing costs;
(l)The Vehicle Service Driver Data Collection System;
(m)Input data, processing programs, and output of the Vehicle Service Driver Cost Variability Study;
(n)Econometric analysis of postmaster cost variability;
(o)Floor Space Survey; and
(p)Density studies used to convert weight to cubic feet of mail.