№ files_lp_4_process_3_137049
Methodological report describing the cost accounting framework and Activity-Based Information models used by the United States Patent and Trademark Office to calculate fully burdened trademark process expenses and derive historical fee unit costs based on agency operational data.
Organization: United States Patent and Trademark Office (USPTO)
Parent Department: United States Department of Commerce
Program: Activity Based Information (ABI) Program
Subject: Trademark fee unit expense calculation and cost accounting methodology
Document Type: Methodology description and financial cost analysis
Country: United States
Related Standards: FASAB SFFAS No. 4 Managerial Cost Accounting Concepts and Standards for the Federal Government
Accounting Guidance: OMB Circular A-25
Reference Guidance: GAO Federal User Fees – A Design Guide (GAO-08-386SP)
Fiscal Years Analyzed: FY 2013, FY 2014, FY 2015
Business Area: Trademark operations and administrative cost allocation
Responsible Office: Office of Planning and Budget (OPB)
Contact Person: Brendan Hourigan
Contact Phone: (571) 272-8966
Price: 8 / 10 USD
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