BEFORE THE
POSTAL RATE COMMlSSlON
WASHINGTON,
D.C. 20268-0001
Postal Rate and Fee Changes,
1997
DIRECT TESTIMONY OF
JOE ALEXANDROVICH
ON BEHALF OF
UNITED STATES POSTAL SERVICE
p,:?T;ii R&jr5~CI\!IIC~‘>IC,II
OFF,CE
OFT,,EsECi:tIAiiY
Docket No. R97-1
TABLE OF CONTENTS
f--
PAGE
TABLE OF CONTENTS
.._..............................................................
I
.._.........................................................
ii
.._.............................................
III
LIST OF EXHIBITS
LIST OF WORKPAPERS
AUTOBIOGRAPHICAL
PURPOSE
I.
SKETCH
1
AND SCOPE OF TESTIMONY
POSTAL COSTING
2
CONCEPTS
A. VOLUME VARIABLE
COSTS
2
.._..........................
,............,
B. OTHER COSTS
/-
II.
Ill
3
CHANGES IN COSTING METHODOLOGY
YEAR 1995 AND FISCAL YEAR 1996
BETWEEN
CHANGES IN COSTING METHODOLOGY
YEAR 1996 AND BASE YEAR 1996
BETWEEN
I
A. NEW STUDIES
C. SINGLE PIECE CARDS
DEVELOPMENT
FISCAL
3
.._...._....................................................
B. COST CONCEPTS
IV
3
FISCAL
4
5
.._..................................
6
.._.........._..................
6
OF BASE YEAR 1996 COSTS
7
.‘-.
EOF
A. COST SEGMENTS
EXHIBITS
AND COMPONENTS,
B. FINAL ADJUSTMENTS,
BY 1996
C. COST AND REVENUE
ANALYSIS.
BY 1996.. ....... USPS-5A
...................................
USPS-5B
BY 1996 ..................
USPSdC
‘-.
,--
LIST OF WORKPAPERS
WP-A.
BASE YEAR! 1996 REPORTS
TABLE
TABLE
TABLE
TABLE
/-
1.
2.
3.
4.
MANUAL INPUT REQUIREMENT
REPORT
“A” REPORT (WITHOUT PESSA)
FACTOR REPORT
“B” REPORT (PESSA DETAIL)
WP-B.
BASE YEAR 1996 COST SEGMENT
WP-C.
BASE YEAR 1996 LIOCATT
SPREADSHEETS
FOR CITY CARRIERS
(I-20)
(Cl & C2)
7‘
1
2
r‘
Autobioqraohical
Sketch
My name is Joe Alexandrovich.
3
Postal Service headquarters.
4
and have been employed
5
year period when I attended
6
My postal experience
7
headquarters
8
specialist
9
the Product Management
I am an economist
I have been in my current job since March 1995
by the Postal Service since 1982, except for a threegraduate
school.
includes a number of positions,
and in the field. At headquarters,
in Operations
Performance
and Integration,
a marketing
11
Officer-in-Charge
12
Operations
My field experience
in
has included assignments
13
MSC Director of City Operatiolns
14
casual clerk and spent 5 years as a MPLSM distribution
as
of the National City, CA post office, MSC Director of
Support in Tulsa, OK, labor relations specialist
I presented
specialist
group, and a customer service support analyst in
Customer Mail Preparation.
Association
17
Envelope Mail (CEM) discounit
in Chicago,
IL, and
in Rockford, IL. I began my postal career as a
rebuttal testimony
16
18
both at
I have served as an operations
10
15
in Product Finance at
in MC951
clerk in Spokane,
to proposals
WA.
by the National
of Presort Mailers and also to the OCA request for a Courtesy
I hold a BA in economic:s from Eastern Washington
19
from the University of Chicago.
20
international
21
level courses in economics
I have also completed
University
graduate
and a MBA
work in
relations at the University of Chicago and have taken doctorate
at George Mason University.
2
,,r-
1
2
.r-.
PURPOSE AND SCOPE OF TESTIMONY
This testimony
presents the development
3
number of changes
4
resulting in substantial
5
Revenue Analysis
6
workpapers
7
However, a more thorough
8
testimony of other witnesses.
9
This testimony
in costing methodology
diflerences
of Base Year 1996 costs.
are introduced
A
in this proceeding,
between the Fiscal Year 1996 Cost and
(CRA) and Base Year 1996 costs.
My testimony
and related
provide a brief overview of these changes and report their results.
treatment
of these changes
is di,vided into four sections.
10
postal costing concepts
used in the identification
11
costs. The second section summarizes
12
between Fiscal Year 1995 and Fiscal Year 1996’.
13
the changes in costing melhodologies
14
1996. The last section of my testimony
15
of Base Year 1996 costs.
16
follow this narrative.
in the
The first section defines the
and development
the changes
between
is addressed
of base year
in costing methodology
In the third section,
I describe
Fiscal Year 1996 and Base Year
provides an overview of the development
I present these costs as a series; of exhibits which
17
18
19
20
I. Postal Costino Concepts
Base Year costs are classified
as either volume variable or other in the
Base Year cost presentation.
y-,
’ For a description of costing methodology changes since Docket No. R90-1, see witness
Patelunas’s testimony in Docket No. MC96-3. USPS-T-5, pp. 5-11.
3
1
A. Volume Variable
Costs
In postal cost development,
2
,the term “volume variable costs” refers to
3
costs that change (increase
4
volume.
5
to the corresponding
6
usually referred to as the “variabilit!r
7
percentage.
8
or not there is at least one intervening
9
example, mail distribution
or decrease)
The degree of variability
percentage
in response
to a small change in mail
is the ratio of the percentage
change in volume.
and is commonly
change in costs
The degree of variability
expressed
as a
Direct and indirect variable costs are terms distinguishing
link between cost and volume.
whether
For
clerk hours are directly linked to mail volume, while
IO
mail distribution
supervisor
11
hours and, hence, indirectly
hours are directly linked to mail distribution
clerk
linked to volume.
12
B. Other Costs
13
The term “other costs” refers to all costs which are not volume variable.
14
represent the difference
15
costs.
is
They
between total accrued costs and total volume variable
16
17
18
19
20
II. Changes
1996
in Costing Methodoloov
21
from that used in Fiscal Year 1995 in only two relatively minor respects.*
22
first of these is a technical
The costing methodology
Between
employed
adjustment
Fiscal Year 1995 and Fiscal Year
in the Fiscal Year 1996 CRA departs
to correct for the different employee
The
mix
2 For a summary of the costing methodologlies employed in FY 1995 and FY 1996, see the
Summarv Description of USPS Development of Costs by Seaments and ComDonents. For FY
1995 see Docket No. MC96-3, USPS LR-SSR-123, and for FY 1996, see USPS LR-H-1.
4
;.---.,
1
found in plants and non-plants
2
System (IOCS).
3
The second change in Fiscal Year 1996 costing is the creation of
4
separate
5
such as forklifts, tractors, and cargo carriers.
6
included in General and Logistics cost components
7
labor, and parts and supplies.
8
9
,--
at CAG A and CAG B sites in the In-Office Cost
components
Although
for the costs associated
Docket No. MC951
with power transport
equipment,
These costs were formerly
(Classification
for capital, maintenance
Reform) was implemented
on
July 1, 1996, no changes were made in the structure or format of the FY 1996
10
CRA since the prior classification
scheme was in place for the larger part of the
11
fiscal year. The Base Year follows the same classification
12
Fiscal Year 1996 CRA
structure
used in the
13
14
15
16
17
Ill. Chanqes
in Costinq Methodoloqv
Between Fiscal Year 1996 and Base Year
18
Year 1996 costs. The most significant
19
which affect the volume variability
20
Year 1996 costs also include conceptual
21
distributed
22
costs, A change is also made in the Base Year to combine Postal Cards and
23
Private Postcards
A number of revisions ,to costing methodology
are introduced
in the Base
of these are the result of new studies
of various segments and components.
Base
changes in how costs are either
to classes of mail (and types of special services, or identified
into the line item Single-Piece
Cards.
as other
5
1
2
A. New Studies
A number of new studies affecting the volume variability
3
segments and components
4
is a summary of these new studies,, as well as a reference
5
sponsoring
6
are introduced
Witness Brehm, USPS-T-2’1,
variability study first presented
8
transaction
9
service activities.
Changes
in the estimation
of mail processing
of mail processing
12
USPS-T-14
and Degen, USPS-T-12,
13
labor costs were generally
14
new mail processing
15
operating
16
approach to distributing
He uses recent
are calculated
cost-drivers.
Refinements
Previously,
activities.
by witness
Witness
and
Bradley,
mail processing
1
In this docket,
Bradley using actual
Degen presents
a new
these costs.
Witness Wade, USPS-T-20,
19
by witnesses
assumed to be 100% volume variable,,
data for various processing
He performs a statistical
respectively.
for various window
volume variabilities
labor costs are presented
variabilities
18
21
to their respective
time study results to estimate new variabilities
distribution
20
The following
provides an update to a window set-vice
in Docket No. R90-13.
11
17
in the Base Year costs.
witness.
7
10
of selected
presents a new vehicle service driver study.
*
analysis of how VSD workhours
relate to hypothesized
in the treatment of special purpose route costs are provided
by witness Nelson, USPS-T-19.
His work affects portions of Cost Segments
6
.-
’ See witness LaMorte’s testimony, Docket No. R90-1, USPS-T-6.
6
1
(City Delivery, Office Activities),
2
(Special Delivery Messengers).
3
7 (City Delivery, Street Activities),
Witness Baron, USPST-17,
4
methodologies
5
costs associated
6
presents modifications
to costing
affecting both1 city and rural carrier costs.
His work focuses on
with letter routes.
Witness Bradley provides updates and refinements
7
transportation
8
16, develops purchased
9
new methodology
variabilities
in USPS-T-13.
transportation
for calculating
10
B. Cost Concepts
11
Previously,
to purchased
In addition, witness
costs for Standard
distance-related
the Base Year cost presentation
B mail, including
included
specific-fixed
costs. The Bas:e Year 1996 cost presentation,
13
to the estimation
14
service.
15
categories
of mail and special1 services in the estimation
16
incremental
costs, in order to ensure that all categories
17
services meet the incremental
18
C. Sinole Piece Cards
of volume variable costs for each category
Estimates of specific-fixed
The distinction
Hatfield, USPS-T-
costs are still developed
identification
however,
21
modified to combine these categories
and application
USPS-T-41
to
of
of mail and special
During Fiscal Year 1996, most data collection
’ See witness Takis’ testimony.
is limited
and allocated
between Postal Cards and Private Postcards
in the Base Year.
of
of mail and special
cost floor, which includes specific-fixed
20
a
costs.
12
19
and 9
costs.4.
is eliminated
systems were
into a single line item designated
as
7
1
Single Piece Cards.
The Base Year incorporates
this change by summing the
2
Postal Card and Private Post Card line items shown in Workpaper
3
with this testimony.
-..
B associated
4
5
6
IV. Development
of Base Year 1996 Costs
Base Year 1996 costs are based on the established
7
components.
8
segments structured
9
activities or major functions
cost segrnents
Accrued costs for Base Year 1996 are grouped
into cost components
transportation).
IO
are disaggregated
11
component
12
then applied to the accrued costs for that component
13
at the level of volume variable cost. An appropriate
14
employed to distribute this cost to the classes and subclasses
15
of special service.
16
into 19 cost
along costs for craft activities (e.g., rural carriers),
(e.g., purchased
or subcomponent
and subcomponents.
a determination
Cost segments and components
to my testimony.
of cost variability
work
The cost segments
For each
is made, and
or subcomponent
distribution
to arrive
key is then
of mail and types
for Base Year 1996 are presented
17
Exhibit USPSdA
Final adjustments
18
USPS-5B, and a Cost and Revenue Analysis
19
provided as Exhibit USPS-SC
and
are reported
as
in my Exhibit
report for Base Year 1996 is
-.
USPS-T-5
EXHIBIT USPS-5A
COST SEGMENTS AND COMPONENTS
BASE YEAR 1996
113
57
3
1
175
133
677
348
769
927
5 556
1 194
1.93
4,
6 985
17
725
60
157
540
853
3 933
16
012
112
436
24
303
689
379
349
720
3
141
1 873
I 018
89
36
3 019
760
479
369
403
011
111
107
435
2,
374
88
1 487
156
3
2
496
960
88 934
6 005
84
15
1
30
(i
135
000
290
38
730
609
287
723
10
741
19
22
33
56
945
755
700
94
210
295
595
877
473
54
373
437
1
5
7
54
290
788
078
so,
7
89
96
552
432
48,
237
918
068
420
388
ii
21
(2
9
1
4s
20
45
19,
238
1 790
962
940
902
62,
305
.7 363
288
213
1 350
26
1 499
125
453
042
. .
3
222
252
743
. .
23
043
370
487
3 907
412
358
11
11
5
524
5
24s
592
‘555
SVMMARY
3
4
5
CIS-3
(COMPONENT
4781
CIS-4
(COMPONENT
254)
c/s-s
& 7
(COMPONENT
28 1)
TPiBLE
PAGES
17-18
COLUMN
4
PAGES
21-22
COLUMN
5
S”MM/\TION
AND
PAGES
29-30
PAGE.5
PAGES
25-26
27-28
COLUMN
COLUMN
COLUMN
1
6
6
;.
:
:
:
f
:
:
.
:_
,,--
:
:
l
:
:
l
:
l
l
:
:
:
:
:
l
:
:
:
;
:
*
:
.
:
:
*
:
f
:
:
:
.
f
.-
:
l
l
:
l
:
;
3
28
32
199
217
840
057
86,
*,***t**,t**l,t**tt*,*,*,,****,***,,*********,,,,*,+,**~**~~+,~~*,~~**
5
223
5
538
1,
32,
SOURCE
FOR
AND
COST
SEGMENTS
COMPONENTS
lNS”RANCE
COO
SPECIAL
DELIVERY
MONEY ORDERS
STIMCEO
ENL’EiOPiS
SPECIAL
HANOLING
POST OFFICE
BOX
OTHER
l
l
f
.
:
:
:
:
:
:
:
:
l
:
:
:
:
:
l
:
:
:
*
:
l
:
:
:
:
:
l
:
l
:
:
:
l
:
I
:
:
:
*
:
l
:
:
:
:
DEVELOPMENT
COST
SEGMEL!?
!.
OF
COST
BY
SEbIYLNT
AND
BASE
YEAll
1996
(1.1
POST?.%SiiRS
‘*,**l***tt*lt********,*,******~****~,*,***,*****~**********+*****,,***,~~,,**,,,*,****,*,~***********
GENERAL
PoSTMAS*ERS
POSTMASTERS
EAS 24 8 ABOVE
MGRS AT BMCS
EPIS 23 8 BELOW
(1.3)
(1.2)
(1.1)
***tt****t*****l**l*****.**~***~~********,,***,,*****~***~***+,,*,,,*,,~**,*~*~,,,*,+*~,+*,*.,********
404
COMPONENT
TOTAL
c/s
01
404
THR”
1.3)
SPECIAL
OELIYERY
MONEY ORDERS
STAMPED
ENVELOPES
SPECIAL
HdNOLlNG
POST OFFlCE
BOX
OTHER
TOTAL
“OLVME
VnRlmLE
OTHER
TOTAL
SPC
COSTS
svcs
i
SOURCE
FOR
AND
COLUMN
TITLE
COST
SEGMENTS
COMPONENTS
COST
SEGMENT
COLUMN
0,:
POSTMASTERS
SOURCE
1 POSTMASTERS
(COMPONENT
EAS
001,
23
8
BELOW
WORKPAPER
A-2.
PAGES
13-14
COLUMN
I
2 POSTMASTERS
(COMPONENT
EAS
002)
24
8
ABOVE
WORKPAPER
A-Z.
PAGES
13-14
COLUMN
2
WORKPAPER
A-2,
PAGES
13-14
COLUMN
3
SUMMATION
COLUMNS
3
BMC MANPIGERS
(COMPONENT
0031
4 TOTAL
CIS
(COMPONENT
01
25 11
1-3
CENTRPL
MAlL
5”BTOTAL
MAIL
MARKUP
PROCESSING
(2.1)
(2.1)
(2. I)
****t**l**********~*****~,********,****~***+**********,****~********.*.+~+*,,*~+*+*******,**+*********
FIRST-CLASS
LETTERS
PRESORT
SLNGLE
PRESORT
TOTbL
PRlORITY
EXPRESS
HAIL:
8 PP,RCELS
LTR & PCL
PIECE
CMIDS
PRVT
P cs
FIRST
M&IL
MA,,
MA I LORAMS
SECONO-CLASS
NIL:
VlTHIN
COUNTY
OUTSlOE
COUNTY:
REG RATE
PUB
NONPROFIT
PUB
CLASSROOH
P”8
OTHER
REGULAR
RATE-NONPROF
CAR PRESORT
OTHER
TOTAL~NONPROF
TOTAL
THIRD
TOTAL
BULK
WlNDOW
SER”lCE
(2.2)
AOMIN
& SUPPORT
bCTI”ITlES
(2.3)
DEVELOPMENT
COST
SEGMENT
P.S”PER”ISORS
OF
COST
AN0
BY
SE(i,.,cNT
“OLVME
VARIABLE
OTHER
TOTAL
SPC
COSTS
svcs
COMPONENT
BPISE
YEAR
1996
TECHNICImS
***lt***t,****t,*l*+,,,,****+++,*,*****,*,***,+.,,,~+,****,,**+*~~,*,,*,*~*.,~,~*~~,***~,,,,*,***,,,**
MPlIL
CENTRAL
MAIL
S”BTOTAL
PROCESSING
MARKUP
12. II
(*.I!
!*.I)
***t***+**l***.**t******.*,*.,***********~***,~,,,,*~~,*****,,****,.****,***~,,~+.,+**~,,,++~,~**~*,**
7 085
I 748
8 833
TOT&L
mcl
(2.1
WINDOW
SERVICE
(2.21
1 335
dOM,N
& SVPPORT
ACTl”lTlES
(2.3;
240
THRU
2.3)
i’
SOURCE
FOR
AND
COLUMN
TITLE
COST
SEGMENTS
COMPONiNTS
5 AOMIN
& SVPPORT
(COMPONENT
4831
COST
SEGMENT
COLUMN
ACTI”ITIE5
02:
S”PER”*SORS
AND
TECHNICIANS
SOURCE
PAGES
WORKPAPER
A-Z.
SUMMATION
COLUMNS
WORKPAPER
A-2.
SUMMARIZ*TION
AN0
29-30
COLUMN
5
17-18
COLUMN
2
1-Z
PAGES
WORKPAPER
WORKPAPER
A-Z,
A-4.
PAGES
P*GES
19-20
OS-06
COLUMN
COLUMN
1
1
0E”ELOPMENT
cosi
jiGYiirii
OF
2.SUPERkISORS
COST
&ND
BY
SE(.mtNT
&NO
TECHNICIANS
6
57
.!D
‘4
1
88
1
101
979
71
41
2 192
435
79
48
4 280
3 594
I9
10
4
B&SE
YE&R
SUPER”IS,ON
***~****l*****l*t**l******,*,****.*,**********,*~*,~*********.~*********~~.~~***,*~******,~**,*,******
Cl,”
DELIVERY
SPECIAL
DELIVERY
RURAL
DELIVERY
CARRIERS
MESSENGERS
CARRIERS
(2.4)
(2.4)
(2.4)
******.*tt**t*t***.*********,*~***,,**********~*,*,~******,,*****~***~,**,,*~,,~**,,****~*****,*******
112 234
61 005
5 352
2 (81
180 772
COMPONENT
_.
**l***t,l*****t********,~***.**.*~.*~*~+**~+,~****~**~,+**~***~***~,,*****~+~~~,,*,**,,****~,***,*****
l **
PAGE
13 ttt
*‘*~*tt*.ttt*f****l*,*,****~***~~****~,***~**.*,~*~*~***~~***~******.~.*,****+**~,,.,+*,*~.*.~~*.~-~--
VEHICLE
SERVICE
(2.4)
2 913
1 850
23
18
4 804
2 051
150
.~
,996
OF
COLLECTlON
SUBTUTAL
(2.4)
116 305
63 860
5 450
2 24,
187 8%
8
623
5 042
,a
& DELIVERY
(2
4)
USPS
IO-a.>0
ALb43OPI
SPECIAL
SERYICES:
REGISTRY
CERTIFlEO
lNS”RdNCE
con
SPECldL
DELIVERY
MONEY ORDERS
STAMPED
ENVELOPES
***++t.+,tt*l**t****+***~*.~*~******.~***~**~**~~*****~.~*******~***~*.***,*+~~~**,~~*~~+**,,***,*,~**
l
+*
*t*l**tr*lt***tl****~.*,.**~*~******~****~****,.******+.~**~~**.,*,***..~+,,~,~,,,*+~*****,***,*,,~***
PAGE
14
l *I
SOURCE
COLUMN
I
FOR
AN0
COST SEGMENTS
COMPONENTS
TITLE
COST
SEGMENT
COLUMN
CITY
DELIVERY
CARRIERS
~COMPONENT
020,
02:
SUPER”lSORS
S”PER”ISION
AND TECHNICIANS
OF COLLECTlON
SOURCE
WORKPAPER
A-2.
PAGES
23-24
COLUMN
I
WORKPAPER
A-2.
PAGES
25-26
COL!JMN
3
WORKPAPER
A-2.
PAGES
29-30
COLUMN
2
4 VEHICLE
SERVICE
:co:.~Po:cE::,
G75>
WORKPAPER
A-2.
PAGES
29-30
COLUMN
3
5
SUMMATlON
COLUMNS
2 SPECIAL
DELIVERY
(COMPONENT
0281
3
RURAL
0ELI”ERY
~CDMPONENT
674)
SUBTOTAL
(COMPONENT
BZI,
MESSENGERS
CARRIERS
1-4
AN0
DELIVERY
USPS
IO-*
ALA43OP1
DEVELOPMENT
AJ
COST
SEGMENT
OF
*.S”PER”ISORS
COST
AN0
BY
SE‘~..,NT
AND
TECHNICIANS
PRlORITY
BASE
TECH
****~*,**t**,t***t*t**~*~~,~***,*****,.****~,~*******,~*~**.~*****~*,**.,..+~*,~~*,*******~**,~*.,~,~,
EMPLOYEE
&
HlGHER
LEVEL
GENERAL
SUP”
OF
MA,L
PROCESSING
LABOR
RELATIONS
S”PER”ISORS
(2.51
(2.5)
(2.5)
t*,***t.***t*t*************.~******,*,,*~*~***********,~,+,.************,,,~****,****,~*+*.******,****
FIRST-CLASS
LETTERS
PRESORT
SINGLE
PRESORT
TOTAL
COMPONENT
GENERAL
SUP”
COLLECT/DELIVERY
(2.5)
YEAR
1996
PERSONNEL
OF
& OTHER
S”PER”ISOR
,RA,NING
(2.5,
SUP”
(2.5)
OIJALITY
REVENUE
CONTROL
PROTECT
(2.5)
MAIL:
8 PARCELS
LTR 8 PCL
PIECE
CARDS
PRVT P CS
FIRST
MAIL
EXPRESS
MAIL
HA, LGRAMS
SECOND-CLASS
HAIL:
WITHIN
CO”NTY
O”TSIDE
COUNTY:
REC RATE
P”B
NONPROFLT
PUB
CLA5SROOM
PUB
TOTAL
SECOND
THIRD-CUSS
MAIL:
SINGLE
P*ECE
RATE
BULK
RATE-REG
CAR PRESORT
OTHER
TOTAL
REGULAR
BULK
RITE-NONPROF
CAR PRESORT
OTHER
TOTAL
NONPROF
TOTAL
THIRD
FOURTH-CLASS
MC!L:
PARCELS
ZONE RATE
BOUND
PRNT MATTER
SPC 4TH-CL.
RATE
LIBRARY
RATE
TOTAL
FOURTH
. .
_.
..
. .
. .
-.
304
5
3 48,
7 458
10 939
20
114
134
254
I 767
2 021
13 264
1
24
28
52
202
1 552
3 909
5 461
(95
3
4
653
836
499
\
USPS
IO-4.00
ALA43OP
I
DEVELOPMENT
COST
ii
i
POSTbL
,NTERNlTlONAL
TOTdL
ALL
8
MAlL
SPC
“PlRldBLE
OTHER
COSTS
SEchcNT
AN0
TECHNICIANS
BASE
TECH
GENERAL
SUP”
COLLECT/DELIVERY
:2 5;
YEAR
1996
PERSONNEL
OF
& OTHER
SVPER”ISOR
TRAlNING
IL-3,
I
SUP”
0”ALlTY
REVENUE
248
1
CONTROL
PROTECT
(2.5)
238
549
755
27
25
15
50
svcs
COMPONENT
HNDC
MAIL
TOT&L
TOTAL
AN0
8Y
43
SPECIAL
SERVICES:
REGISTRY
CERTIFIED
INSURdNCE
COD
SPECIAL
DELlVERY
MONEY ORDERS
STAMPED
ENVEL~OPES
SPECIbL
HANDLING
POST OFFICE
BOX
OTHER
VOLUME
*.SUPER”*SORS
COST
EMPLOYEE
B
HIGHER
LEVEL
GENERAL
SVP”
OF
LABOR
RELATIONS
SVPERVISORS
MAlL
PROCESSING
12.51
!2.5!
(2.5)
****ttl*,,**t***.t********.,,,+,,,,***,,*,,,~,,*,+,++**,*,,**,~,*,.,+~*,,,,~,,*~*.-~~*.~~,,++*~*~~*~*~
7
354
SERVICE
FREE MblL--BLIND
& SERVICEMEN
SEGMENT
OF
2
206
488
ii
1
4
872
64
243
29
15
25
778
47
48
2
5
SOURCE
FOR
AND
COLUMN
TITLE
COST
SEGMENTS
COMPONENTS
COST
SEGMENT
COLUMN
02:
SUPERVISORS
AND TECHNICIANS
TECH
PERSONNEL
8 OTHER
SVP”
SOURCE
S”MMATION
WORKPAPER
AND
2 HIGHER
LEVEL
SUPERVISORS
(COMPONENT
8361
WORKPAPER
A-2.
PAGES
27-26
COLUMN
2
3
GEN SUP OF
~COMPONENT
WORKPAPER
A-2.
PAGES
27-26
COLUMN
3
4
GENERAL
SUPERVISION
COLLECTION
8 DELIVERY
(COMPONENT
032)
WORKPAPER
A-2.
PAGES
27-28
COLUMN
4
5
SUPERVISOR
(COMPONENT
WORKPAPER
A-Z.
PAGES
29-30
COLUMN
1
WORKPAPER
A-2.
PAGES
29-30
COLUMN
4
I
EMPLOYEE
s
(COMPONENT
LmOR
5281
MAIL
0311
RELATlONS
PROCESSING
TRPlINlNG
501~
6 QUALITY
CONTROL
REVENUE
PROTECTION
(COMPONENT
676)
OF
A-*.
A-4.
PAGE
PAGE
27-28
OS-05
COLVMN
COLUMN
I
2
..
..
-_
..
-.-
‘t
I
JOINT
S”PER”ISlON
CARRIERS
(COMPONENT
678)
CLERKS
AND
CAR PRESORT
OTHER
TOTAL
NONPROF
TOTAL
THlRO
l
l
i
:
:
:
:
f
,-
2
:
l
l
:
:
:
l
:
f
:
:
:
:
:
:
:
f
:
:
:
g
:
:
:
l
:
;
:
*
l
*
l
*
0.
N.
:
*
UJ:
-.
.*
l
:2:
*a*
:
:
:
:
:
l
l
r
:
l
:
:
*
:
:
:
*
l
.
2
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
*
:
:
*
:
*
:
:
l
:
:
:
l
:
:
:
l
:
:
:
:
:
:
:
:
:
:
:
*
:
*
6
789
SOURCE
FOR
AN0
COLUMN
TITLE
COST
SEGMENTS
COMPONENTS
COST
SEGMENT
COLUMN
03:
CLERKS
AN0
AOHINISTRATI”E
M*ILH*NoLERS
B SUPPORT
--
SOURCE
SUMMATION
WORKPAPER
A-2.
PAGES
37-40
ALL
2 TIME
*iNo ATTENOANCE
~COMPONENT
477,
SUMMATION
AN0
WORKPAPER
WORKPAPER
A-2.
A-4,
PAGES
PAGES
‘l-42
07-08
COLUMN
COLUHN
3
WORKPAPER
A-Z.
SUMMATION
COLUMNS
SUMMATION
AND
PAGES
PAGES
I
ADMINISTRATI”E
(COMPONENT
SPECIFIC
(COMPONENT
CLERKS
CI\G A-J
*CTl”ITIES
COLUMNS
476,
FIXEO
279)
PAGES
41-42
COLUMN
1-3
19-20
21-22
COLUMNS
COLUMN
1-2
4
1
2
1
!
USPS IO-*, do
ALA430PI
DEVELOPMENT
COST
SEGMENT
4.
CLERKS.
OF
COST
CAG-K
BY
POST
SE‘,.cNT
OFFICES
(4
1)
t~*tt**fltl*l**tll,***,+,**lt*~,**,**~**~*~~**~****,***~~,~*+*~+~*+,*.I++~rtr,**r,+*,t****t
FIRST-CLASS
LETTERS
PRESORT
s;NGLE
PRESORT
TOTAL
PRIORITY
EXPRESS
MAIL:
s PARCELS
LTR 8 PCL
PIECE
CARDS
PR”,
P cs
FIRST
MAIL
2
3
482
567
73
19
14,
III
MAIL
MAI LORAMS
SECOND-CLASS
MAIL:
WITHIN
COUNTY
OUTSIOE
COUNTY:
REG RATE
PUB
NONPROFlT
PUB
CLASSR”OM
PUB
TOTAL
SECONO
3
84
15
I
103
THIRD-CLASS
MdlL:
SINGLE
PIECE
RATE
BULK
RATE-REG
CAR PRESORT
OTHER
TOTAL
REGULAR
BULK
RATE-NONPROF
CAR PRESORT
OTHER
TOTAL
NONPROF
7”Tt.L
THlRO
FOURTH-CLASS
MAIL:
PARCELS
ZONE RATE
BOUND PRNT MATTER
SPC 47H-CL.
RATE
LiBRARY
RATE
TOTAL
FOURTH
..
..
AN0
COMPONENT
BASE
YEAR
1996
(4~
1,
USPS
10-4,do
ALA43OPl
.-
TOTAL ALL MAlL
I
3
SPEClAL
SERVICES:
REGlSTRY
CERTIFlEO
INSURANCE
coo
SPECIAL
OELIVERY
MONEY ORDERS
STAHPEO
ENVELOPES
SPECIAL
HANOLINO
y:ROFFICE
BOX
TOTAL
VOLUME
"ARIhBCE
OTHER
TOTAL
,
WC
COSTS
svcs
907
15
15
1
2
i
SOURCE
FOR
AND
COLUMN
TITLE
1 TOTAL
c,s
(COMPONENT
COST
SEGMENTS
COMPONENTS
COST
COLUMN
04
2541
SEGMENT
04:
CLERKS
--
CAG
K OFFICES
SOURCE
WORKPAPER
A-Z,
PAGES
43-44
COLUMN
2
COST
SEGMENT
6.
CITY
DELIVERY
CARRIERS.
OFFICE
**,ll+t*t***lt*****l*,,,***,*,,,**~,*,,**~***~*+,.~*~*,,+*~~~**,*,~,~,,,,+~.~~‘++*,***,+,~~,~,*.,*,,**
IN-OFFICE
TRINING,
“EH
CAG K
OlRECT
U.BOR
PREP & KEY HNOLG
(6.1)
(6~2)
(6.2)
*ll+t+tt,lll*lr****l*,*****~,,~,,,,*,,,***~~*,,,,*~*~~~,,***.*,*,,.,~,+,*~.~Il*~l+‘*+tt.t,,l*\t..*..-~
10
419
1
109
26
766
607
902
10
2
13
1
..
26
37
63
2
ACTl”lTY
(6.1
IN-OFFICE
SUPPORT
(6.21
SUBTOTAL
(6.2)
THR”
TOTAL
c/s
06
6.2)
2
-_
._
._
4
258
583
82
203
.-.
4
258
585
82
203
.. .
. .
46
I 029
I
46
029
SOURCE
FOR
AND
COLUMN
TITLE
1 IN-OFFICE
!COHPONENT
COST
SEGMENTS
COMPONENTS
CAG K
~COMPONENT
DIRECT
043)
LABOR
PREP
8.
06:
CITY
DELIVERY
CARRIERS
SOURCE
WORKPAPER
A-Z.
PAGES
45-46
COLUMN
I
WORKPAPER
A-2.
PAGES
45-46
COLUMN
2
WORKPAPER
A-2.
PAGES
45-46
COLVMN
4
WORKPAPER
A-Z,
PAGES
45-46
COLUMN
3
SUMHPITION
COLUMNS
2
S”MMATION
COLUMNS
I
045,
4
IN-OFFICE
(COMPONENT
5
SUBTOTAL
(COMPONENT
637,
TOTAL
c/s
(COMPONENT
06
256)
6
SEGMENT
COLUMN
2 TRAINING
VEHICLE
KEY HANOLING
(COMPONENT
604,
3
COST
SUPPORT
044)
4
AN0
5
-
OFFICE
I
38
37
76
428
843
271
45
625
042
._
...
-.
..
‘1
COST
SEGMENT
08:
VEHICLE
SERVICE
DRIVERS
1
2
6
I
17
4
8
23
I
5
I
2
3
4
5
9
. .
._
1
I
5
2
2
(7
1
13
29
2
2
2
35
*******ttt,~*******.***~,***+,*,********~****~*~**~***,++****~,,**,**+**,+~+,,~,,~*,,~+*~*,*,,********
OFFICE
STREET
EQUIP
MkINT
ALLDYdNCE
(9.1)
(9.21
(9.3)
t************t****l************,******~******,***,~*~*.***~*********,***,**,**,***,*.,*,****,**,******
._
I
._
2 059
13
SPECIAL
SERVICES:
REGISTRY
CERTIFIED
INSURANCE
5 970
879
39
4
860
43
._
4
366
. .
..-
969
.-
-.
._
-.
_.
.17
I 033
40
893
46
47,
87
364
*PECl*C
DELIYERY
FEES
19.4)
_.
T”ThC
c/s
09
1
_-.
:
:
*
l
:
:
:
*
:
:
:
*
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
*
:
:
l
:
:
:
:
:
:
:
:
:
f
:
f
12
411
1 199
98
3,
749
179
833
9 539
3 012
80
143
172
I
13
830
105
043
235
277
514
855
183
038
22
27
49
785
209
994
12
63
76
591
609
707
316
397
, 225
5 303
7 528
57 528
8 902
9 431
4 722
I 129
24 184
902
950
477
114
2 443
9
10
5
1
26
804
381
199
243
527
COST
SEGMENT
10.
RURAL
(10.
CARRIERS
L*lll-t*f***t******t**,*.*,***.*,*******,~**~**.~,*~,****************,~***,,~**,~.**,**,***,.*********
EVALUATED
OTHER
EWlP
WtINT
ROUTES
ROUTES
dLLOWt+KE
(10.1)
(10.21
(IO.31
i*ri+l.r..*.*..t**t***~******,**~,****,*,*,*,~*,~***~,*****~*~*,,,**+****,~***~,,+**,,**+***~***,*****
._
1 401
136
2
1 315
611
60
.-
352
233
._
703
.-
235
443
275
387
22
71
-.
-.
-.
..
._
._
799
2 100
48 615
2 463
3 4.97
197
1 162
129
5
3
5
436
TOTAL
c/s
!O
1 537
67 1
2
,
445
_.
585
502
26
64
483
I
THR”
10.3)
2 OTHER
ROUTES
(COMPONENT
0701
3
EoUIPMENT
(COMPONENT
MAINTENANCE
073)
ALLOWANCE
WORKPAPER
A-2.
PAGES
55-56
COLUMN
2
WORKPAPER
pi-z.
PAGES
55-56
COLUMN
4
SUMMATION
COLUMNS
I
-
3
“! ,
.l
i
USPS
IO-4,JO
ALb‘l3OP
1
**t,t**t*l********‘*,***********,*****,*~***********+*,*,~,*,**.***+*,***,~,+*~+**\l*+ll+l*,llt*******
CONTRACT
OPER EQUIP
CUSTODIAL
CLEANERS
MAINTENANCE
PERSONNEL
(11.1.2)
(11.1.11
(11.21
‘*.****ttt****t****,**~,********~****,,*~*~,*,,,***,.*~**,,*~,+,+,~*~,,,,,,~,+~***,,******************
332
994
85 507
9 903
2 240
429
744
5 542
489
TOTAL
SECOND
THIRD-CLASS
MAIL:
SINGLE
PIECE
RATE
BULK
RATE-REG
CAR PRESORT
OTHER
TOTAL
REGULAR
BULK
RATE-NONPROF
C&R PRESORT
OTHER
TOT&L
NONPROF
TOTAL
THIRD
FOURTH-CLASS
MPIL:
PARCELS
ZONE RATE
BOUND
PRNT MATTER
SPC 4TH-CL.
RATE
849
220
I9
3
301
517
203
13 710
2 669
205
22
870
16
2
705
19
55
75
829
702
531
1 632
12 529
(4
161
93 397
905
PLANT
8 BVILOING
EQUIP
MAINT
(11.3)
TOTAL
c/s
1I
OEYELOPMENT
COs,
SEGMENT
I,.
OF
CUSTODlAL
COST
AN0
BY
SEGr,cNT
AN”
MAINTENANCE
SERVICES
************‘**t********************************~*******************,****,**,+*.***.-*.**-*-*~-+*~~~*:
CONTRACT
OPER EOUlP
CUSTODlAL
i‘ERSONNEL
CLCI\NERS
HllNTENlNCE
(,I.,.,)
(11.1.21
(li.21
**~***,t***t,****L*1,~**~**~***,*~*+*.*~**~,~,,.*~*,*~+*~*~*****~,.~~,**,,~,,*,~**,**,*,**,******~***,
2 996
198
2 712
SPECIAL
SERVICES:
REGISTR”
CERTIFIED
INSURANCE
I
294
2.97
29
22
2
153
3
2
4 422
192
COMPONENT
388
175
6
14
3
-_
-.
8
BASE
YEAR
1996
(11.1
’
PLANT
& BUlLDING
EOUIP
MAlNT
(11.3)
1 452
17
132
19
15
32 700
1 417
I
5
405
39
970
30
335
224
294
19
430
143
667
49
755
367
961
TOTAL
c/s
11
7
358
THR”
11.3)
‘\
!
SOVRCE
FOR
AND
COLUMN
TITLE
1 CUSTODIAL
icowo~ENT
4
PLANT
AND
MAINTENANCE
(COMPONENT
COST SEGMENTS
COMPONENTS
COST
SEGMENT
COLUMN
PERSONNEL
3591
BUILDING
079)
EQUIPMENT
1,:
CUSTODIAL
AND
MAINTENANCE
SOURCE
WORKPAPER
A-4.
PAGES
9-10
COLUMN
1
WORKPAPER
A-4.
PAGES
9-10
COLUMN
2
WORKPAPER
A-4.
PAGES
9-10
COLUMN
3
‘J
“1
COST
3 VEHICLE
HIRE
(COMPONENT
,081
SEGMENT
12:
MOTOR
VEHICLE
SERVICE
‘\
I
BANKS
.-
.
.
.
.
.
.
.
.
.
.
. .
51
58
31
4
144
SPEClAL
SERVICES:
REGISTRY
CERTIFIED
INSWANCE
_.
._
-_
..
“I
COST
SEGMENT
13:
MISCELLANEOUS
OPERATING
EXPENSES
COST
SEGMENT
14.
TRANSFOR:ATION
*,tatl*l*****l*.,**‘*******,~**********,*****.,******+~****,,*~*,*,***,*,,~+*,,,..,,.*,,~,**~,,,,*****
DOMESTfC
HlGHWAY
RAILROAD
AIR
(14.1)
(14.1)
(14.1,
tt********l**~*l**t*~,*.**,*******************,,******+*,**********~****,+,,,,**,,*,*******,**********
FIRST-CLASS
LETTERS
PRESORT
SINGLE
PRESORT
TOTAL
PRlDRlTY
EXPRESS
MAIL:
& PARCELS
LTR B PCL
PlECE
CARDS
PRVT
P cs
FIRST
MAlL
MAIL
MA1LGRAMS
FOURTH-CLASS
MAIL:
PARCELS
ZONE RATE
BOUND PRNT MATTER
WC
4TH-CL.
RATE
LIBRARY
RATE
TOTAL
FCWRTH
(14.11
DDMESTlC
WATER
(14.1)
SUBTOTAL
(l4.1,
COST
"
5
POSTAL
SERVICE
FREE
MAIL--BL!ND
& SER"1CEMEN
INTERNATIONAL
TOTAL
ALL
a
MAIL
TOTAL
SPC
VARIABLE
OTHER
TDTAL
b!NDC
MAIL
SPECIAL
SERVICES:
REGISTRY
CERTlFIED
INSURANCE
COD
SPECIAL
DELIVERY
MONEY ORDERS
STAMPED
ENVELOPES
SPEClAL
“ANDLlNG
PDST
OFFlCE
LKIX
OTHER
VOLUME
SEGMENT
COSTS
SVCS
..
.-
14.
TRANSPORTATION
(14.1)
COST
SEGMENT
14.
TRANSPORTATION
*****t***l~****t*t*t**,~****,*********.********~****~*~**~************,***,***~*,********,~.*******~**
1NTERNATlONAL
TOTAL
TRANSPORTATlON
c/s
14
(14.2,
*******~t*,**tt**tt******.***~.***~~.+*,~*.**~*******,*~+,+,*,*,*,****,,,~,*,,,***,~*~,,***~**,~*,**+*
FIRST-CLASS
LETTERS
PRESORT
SINGLE
PRESORT
TOTAL
PRIORITY
EXPRESS
HAIL:
B PARCELS
LTR & PCL
PIECE
CARDS
PRVT
P cs
FlRST
MAIL
MAIL
MAILGRAMS
SECOND-CLASS
IdAlL:
WlTHIN
COVNTY
OUTSlDE
COUNTY:
REG RATE
PUB
NONPROFIT
PUB
CLASSROOM
PUB
THIRD-CLASS
HAIL:
SlNGLE
PIECE
RATE
BULK
RATE-REG
CAR PRESORT
OTHER
TOTAL
REOULAR
8”LK
RATE-NONPROF
CAR PRESORT
OTHER
TOTAL
NONPROF
TOTAL
THIRD
FOURTH-CLASS
HAIL:
PARCELS
ZDNE RATE
BOUND
PRNT HATTER
WC
4TH-CL.
RATE
LIBRARY
RATE
TOTAL
FOURTH
(14.2)
”
s
POSTAL
FREE
e
SERYICE
MAIL--BLIND
SERVICEMEL!
INiERNATlONAL
TOTAL
ALL
8
MAlL
MAIL
SPEClAL
SERYICES:
REGISTRY
TOTAL
VOLUME
VARIABLE
DTHER
TOTAL
WC
cosis
svcs
HNDC
i
*******l**tl****‘*l**.~**~*,**,****,~**+,*****,,*+*********,**~*****,,,**,,,,****+,~******~,**********
RENTS
FUEL
8
COMMUN,CATIONS
“TlLlTlES
& OTHER
(1S.lj
(15.2,
(15.3)
FIRST-CLASS
LETTERS
PRESDRT
SINGLE
PRESORT
TOTAL
PRIORITY
MAIL:
B PARCELS
LTR & PCL
PIECE
CARDS
PRVT P cs
FIRST
MAlL
EXPRESS
MAIL
HA1 LGRAMS
SECOND-CLASS
HAIL:
WtTHlN
COUNTY
WTSlDE
COUNTY:
REG RATE
PUB
NUNPRUFiT
PUB
CLASSROOM
PUB
TOTAL
SECOND
THIRD-CLASS
HAIL:
SINGLE
PlECE
RATE
BULK
RATE-REG
CAR PRESORT
OTHER
TOTAL
REGULAR
BULK
RATE-NONPROF
CAR PRESORT
OTHER
TOTAL
NONPROF
TOTAL
THIRD
FclURTH-CLASS
MAIL:
PARCELS
ZONE RATE
BOUND PRNT MATTER
SPC 4TH-CL.
RATE
LlBRARY
RATE
TOTAL
FOURTH
TOTAL
c/s
15
***t~t*,l*l**r*t.+t+******,,*,,,**,+,,****,.*+*,,,***,~****,,,*~~~**~*+*~.~~
RENTS
U 5 POSTAL
TOTAL
ALL
SERYlCE
MAIL
SPECIAL
SERVICES:
REGISTRY
CERTIFlED
INSURANCE
COD
SPECIAL
DELlVERY
MONEY GIRDERS
STAMPEO
ENVELOPES
SPECIAL
HANDLlNG
POST OFFICE
BOX
OTHER
TOTAL
VOLUME
SW
VARIABLE
SVCS
FUEL
8
“TlLITIES
(15.
I)
(15.2,
*r,tttt*t***t.l**tt****,***,,,~*,*,*~***+.~.**~~~,+~.~~,,~*~,+,**.,+*~,,*~,~
3 580
I 643
COMMUNICATIONS
& OTHER
(15.3)
TOTAL
c/s
15
5
223
COST
SEGMENT
COLUMN
15:
BUILDING
OCCUPANCY
COSTS
SOURCE
WORKPAPER
A-4.
PAGES
II-12
COLUMN
3
WORKPAPER
A-4.
PAGES
11-12
COLUHN
4
SUMMATION
AND
WORKPAPER
WORKPAPER
SUMMATION
COLUMNS
A-2.
A-2,
I
-
3
PI\CES
PAGES
103-104
105-106
COLUMNS
COLUMNS
3-4
1-2
DEYELOPHENT
COST
SEGMENT
16.
OF
SUPPLIES
COST
AND
BY
SEGw,cNT
AND
COMPONENT
BASE
YEAR
,996
SERVICES
(16.1
**tt,**t~*t****~lt****~*.,******~.******~****.**,**,*~,****~,+***,***,+,,+,~,,~,~,~~*****~~*,******+~~
STAMPS
&
MONEY
POSTAL
CARDS
8
ORDERS
EHB.
STP.
ENVEL.
DISPENSERS
(16.1)
(16.1)
(15.
I)
**************t****~*********~,***************,*****,**************~*~,,~,*+*,,,,*,***~**~**,********,
FIRST-CLASS
LETTERS
PRESORT
SINGLE
PRESORT
TOTAL
PRlORITY
EXPRESS
MAIL:
& PARCELS
LTP & PCL
PIECE
CARDS
PRVT P cs
FIRST
MAIL
MAIL
HAlLORAl
SECOND-CLASS
MAIL:
WITH1N
COUNTY
OUTSlDE
COUNTY:
REG RATE
PUB
NONPRDFlT
PUB
CLASSROOH
Pm
TOTAL
SECOND
THIRD-CLASS
MAIL:
SINGLE
P,ECE
RATE
BULK
RATE-REG
CAR PRESORT
“TUFR
_..._..
TOTAL
REGULAR
BULK
RATE-NONPROF
CAR PRESORT
OTHER
TOTAL
NONPROF
TOTAL
THIRD
FOURTH-CLASS
MAIL:
PARCELS
ZONE RPlTE
BOUND PRNT MATTER
SPC 4TH-CL.
RATE
LIBRARY
RATE
TOTAL
FOURTH
._
._
-.
--_
..
_.
__.
-.
-.
_.
SUBTOTAL
(16.1)
SUPPLY
PERSONNEL
(l6.2)
THRU
16.2)
USPS
lo-*.A
ALA43OP1
”
5 POSTAL
FREE
8
SERVICE
MAIL--BLIND
SER”ICEMEN
INTERNATIONAL
TOTAL
ALL
& HNDC
MAiL
MAIL
SPECIAL
SERYICFS:
REGISTRY
CERTIFIED
INSURANCE
cm
SPECIAL
DELIVERY
MDNEY
ORDERS
STAMPED
ENVELOPES
SPECIAL
HANDLING
POST OFFlCE
BOX
OTHER
TOTAL
VOLUME
VARIABLE
OTHER
TOTAL
WC
COSTS
SVCS
._
..
._
._
..
3
8
4
5
SUBTOTAL
(COMPONENT
S”MMPiTlcw
COLUMNS
WORKPAPER
A-Z.
I
-
3
839)
SUPPLY
PERSONNEL
(COMPONENT
173)
PAGE
110
COLVMN
1
DEVELOPMENT
COST
SEGMENT
16.
SUPPLIES
OF
COST
AND
BY
SE‘vcNT
AND
PRIORITY
HAIL:
& PARCELS
LTR 8 PCL
PlECE
CARDS
PRYT
P cs
FIRST
MAIL
MAILGRAMS
SECOND-CLASS
U*!L:
WlTHlN
COUNTY
OUTSIDE
COUNTY:
REG RATE
PUB
NONPROFIT
PUB
CLASSROOM
PUB
TOTAL
BASE
YEAR
,996
(16.3)
MAIL
EXPRESS
-
SERVICES
.*t****t*****,t****l*~~*.*~.**~~~****~*.,,*~.*,+**~~~~~**~~*~~**~~..~~*~*~,*,,+*,,,*,**~*~,,.~*****~**
CUSTODIAL
(L
EWIPMENT
COHPlJTERIZErJ
B”lLDlNG
TRACKING/TRACING
(16.3.1,
(16.3.2,
(16.3.3,
****t*****l**t****tt***************~****~*****~***************~***~*~*,*~+~*.~.*,***,**,*****,****~~,*
FIRST-CLASS
LETTERS
PRESORT
SINGLE
PRESORT
TOTAL
COMPONENT
SECOND
THIRD-CLASS
MAIL:
SINGLE
PlECE
RATE
WLK
RATE-R.59
CAR PRESORT
OTHER
TOTAL
REGULAR
BULK
RATE-NONPROF
CAR PRESDRT
OTHER
TOTAL
NDNPRDF
TOTAL
THlRD
FOURTH-CLASS
MAIL:
PARCELS
ZONE RATE
BOUND PRNT MATTER
SW
4TWCL.
RATE
LIBRARY
RATE
TOTAL
FOURTH
tt*t*.**l*+*tltt****~******~.~*******~~~~*~*****+**+***********~,***~******,**,***,**,****************
l **
*********t****l************************.*~*****,**,**~****.*******,,***,***~*****~~~***,****,*********
PAGE
51
***
OTI-IER
MlSCELLANEOUS
(16.3.4,
ADVERTISlNG
(16.3.5)
REMOTE
ENCODING
(16.3.6)
S&S
USPS
!O-‘?/JO
ALb430PI
OEVEL~~ENT
COST
”
S POSTAL
FREE
8
INTERNATIONAL
TOTAL
ALL
16.
SVPPLIES
COST
AN0
BY
SEGH~~~T
AND
COMPONENT
BASE
OTHER
M:SCELLAN:O”:
, l6.3.“)
ADVERTISING
,16.3~5j
REM” IE
ii\iCODiW
1 S&S
($6~3
6)
399
B HNOC
HAIL
MAIL
..
-.
coo
SPEClAL
0ELI”ERY
MONEY ORDERS
STAMPED
tN”ELOPES
SPEClAL
HANULING
POST OFFICE
BOX
OTHER
TOTAL
SPC
-.
SVCS
“AR,4,>Li
OTHER
TOTAL
,996
(16.3)
SPEClAL
SERVICES:
REGISTRY
CERT,F,EO
INSVRANCE
VOLUME
YEAR
SER”,CES
I**t.l*l**,,lrlt**t*~**~,,..*~.~,*~****.*~~.**,*,,~**~~.****~+,*+***~*.+,*~,,~,~,.~,,.,,,,,*,,*.,**.*,
C”STOO,AL
&
EO”,PMENT
COMP”TERIZED
B”,LO,NG
TWCK!NG/TRAClNG
,16.3.1j
f 16.3.2j
(16.3.3)
***t~l***lt.~l+****‘~+***,,**,,*,~,****,,,~**~,,,,~*~~,,,+**~~,,*+,,,+++~~~~+,*,+,~+**~,.***~.,+,**,**
.~
4 094
2 045
SER”,CE
MAIL--BLIND
SERVICEMtN
SEGMENT
OF
COSTS
I
628
099
2.1
*,*I3
402
316
227
426
14
030
415
474
052
14
45
698
088
287
026
235
734
088
332
724
235
734
82
978
62
978
SOURCE
FOR
AND
COLUMN
TITLE
CUSTODIAL
~COMPONENT
COMPUTERIZED
TRACING
(COMPONENT
COST
COST SEGMENTS
COMPONENTS
SEGMENT
COLUMN
AND BUILDING
3991
TRACKING
AND
SUPPLIES
AND
SERVICES
SOURCE
WORKPAPER
A-4,
PAGES
13-14
COLUMN
1
WORKPAPER
A-2,
PAGES
113-114
COLUMN
1
WORKPAPER
A-Z.
PAGES
113-114
COLUMN
3
SUMMATION
WORKPAPER
WORKPAPER
WORKPAPER
WORKPAPER
WORKPAPER
1961
OTHER
H*SCELLANEO”S
(COMPONENT
830)
AND
ADVERTISING
(COMPONENT
15:
A-Z.
A-Z.
A-2.
A-2.
A-2.
PAGES
PAGES
PAGES
PAGES
PAGES
109-110
111-112
111-112
113-114
,,5-116
COL!JMNS
COLVMN
COLUMN
COLUMN
COLUMN
WORKPAPER
A-2,
PAGES
115-116
COLUMN
3
WORKPAPER
A-Z.
PAGES
113-114
COLVMN
4
246)
6 REMOTE
ENCODING
AN0 SERVICES
(COMPONENT
1426)
SUPPLIES
2-3
I
5
2
2
-‘\
j
“\
!
USPS
IO-2
ALA430P
1
\
!
DEVELOPMENT
AJ
COST
SEGMENT
16.
OF
SUPPLIES
COST
AN0
BY
SEb,vcNT
AN0
SERVICES
****+t**+*~~***t**l.*~*,*,~+*+~***~********~~~+**+..~~~.**~*~**~**,****~~*~~~*~*~,**,,+*******,*******
SUBTOTAL
TOTAL
c/s
(6
(16.3,
t***t*****+***********~*************~*****************~*****~*.*~******,**~,***,,****,.*,*~*~*~***~***
FIRST-CLASS
LETTERS
PRESORT
SINGLE
PRESORT
TOTAL
PRlORITY
EXPRESS
MAIL:
B PARCELS
LTR B PCL
PIECE
CARDS
PRVT
P CS
F,RST
MAIL
MAIL
561
919
856
204
540
76
555
76
390
(9
888
(9
886
MAlLGRAMS
6
6
SECONO-CLASS
MAIL:
WITHIN
COUNTY
OUTSIDE
COUNTY:
REG RATE PVB
NONPROFIT
PUB
CLASSROOM
P”8
TOTAL
549
395
102 749
22 742
3 396
67.6 282
385
9B
,I
3
499
SECOND
THIRD-CLASS
MAIL:
SINGLE
PIECE
RATE
BULK
RATE-REO
CAR PRESORT
OTHER
TOTAL
REGULAR
BULK
RATE-NONPROF
CAP PRESORT
OTHER
TOTAL
NONPROF
TOTAL
TH,RO
FOURTH-CLASS
MAIL:
PARCELS
ZONE RATE
BOUND PRNT HATTER
SPC 4TH-CL.
RATE
LIBRARY
RATE
TOTAL
FOURTH
1 462
1 462
35
6
398
636
408
35 398
6 636
408
43
904
43
904
200
6
372
6
COMPONENT
-
BASE
YEAR
,996
(16.3)
,
U S POSTAL
SERVICE
FREE MAIL--BLIND
& SERVICEMEN
INTERNATIONAL
TOTAL
ALL
& HNOC
927
MAIL
MAIL
21
182
1 cm2
859
SPECTAL
SERVICES:
REGISTRY
CERTIFIEO
INSURANCE
coo
SPECIAL
DELIVERY
MONEY ORDERS
STAMPED
ENVELOPES
SPECIAL
HANOLlNG
POST OFFICE
BOX
OTHER
TOTAL
VOLUME
VARIABLE
OTHER
TOTAL
WC
COSTS
SVCS
I 003
401
1 210
667
I
166
590
,
186
195
2
169
991
2
396
862
I
SOURCE
FOR
ANO
COLUMN
TITLE
COST
SEGMENTS
COMPONENTS
COST
SEGMENT
COLUMN
SUBTOTAL
(COMPONENT
831,
2 TOTAL
c,s
(COMPONENT
16
490)
16:
SUPPLIES
*ND
SERVICES
SOURCE
SLIMMPTICIN
PACES
51-52
COLUMNS
1-6
SUMMATION
PAGES
PAGES
49-50
53-54
COLUMNS
COLUMN
4-5
I
OEYELOPMENT
COST
SEGMENT
19.
OF
*DHIN,STR*Ti”i
COST
BY
AND
SEhcNT
P.EG,ON*L
**t******l**l**t*t****,********~*****,*~**,**.*******~**********~*~******~*~,*,**~******~*************
t+REA
HEAOOU*RTERS
MONEY ORDER
OIVISlON
*DHIN,STRAT,ON
(18.1.1)
(18.1.1)
(18.1.1)
*************t*t*******‘*.*****~**************+*,,*********,*,***,,~*,~-+,+~*******~~,*~~,*****..,****
FIRST-CLASS
LETTERS
PRESORT
S,NGLE
PRESORT
TDT*L
PR,OR,TY
EXPRESS
AN0
COMPONENT
OPERATION
BASE
YEAR
--AOM,N,STRATION
SUBTOTAL
(18.1.1)
,996
(18.1,
PERSONNEL
POST*L
,NSPECT,ON
sew
(1%
1.2)
SUBTOTAL
(18.1)
HAIL:
8 PdRCELS
LTR R PCL
PIECE
C*ROS
PRYT
P CS
FIRST
MA,L
MAIL
MAILGRAMS
SECOND-CLASS
H*,L:
WITHIN
CDUNTY
OUTSIDE
COUNTY:
REG RATE
PUB
NONPROFIT
PUB
CLASSROOM
PUB
TOTAL
SECOND
THIRD-CL*SS
MAIL:
SINGLE
PIECE
MTE
BULK
RATE-REG
CAR PRESORT
OTHER
TOTAL
REGULAR
BULK
RATE-NONPROF
CAR PRESORT
OTHER
TOTAL
NONPROF
TOT*L
THlRD
. .
277
..
FOURTH-CLASS
MA,L:
PARCELS
ZONE RATE
BOUND
PRNT MATTER
SPC 4TH-CL.
RATE
LIBRARY
RATE
TOTAL
FOURTH
****tt*******t.**+*.*************~~~*+****+**.***,,~,***+**,**,*~**,~~*~~*,*,,~.,,+~*,,**,****~*,*****
I**
PAGE
55 ***
***t**t,*l~*****tt***************~*~*******.*~+******~*****~**~.**,****~,+***,,***,************~*~**~*
277
USPS
IO-4
ALA43OP
I
DEVELOPMENT
AJ
COST
U 5 POSTAL
INTERNATIONAL
TOTAL
ALL
8
BY
AOMINISTRATIVE
AN0
SEG,wNT
AND
REGIONAL
HNOC
MAIL
MAIL
SPECIAL
SERVICES
REGlSTRY
CERT,F,ED
INSURANCE
COD
SPEC‘AL
DELlVERY
MONEY ORDERS
STAMPED
ENVELOPES
SPECIAL
HANOI TNG
POST OFT,’
:
OTHER
TOTAL
VOLUME
19.
COST
t*****l*,**,l+,**t***.***,,+*,,,**,~**,~*+***,,***~*,,+*****,,***,~*,*~,*~*,,*,,*~,~,*,**,,*~**,,*,,**
HEADWARTERS
MONEY ORDER
AREA
0I”ISION
AOHINISTRATION
(18.1.1,
(18.1.1,
,lB.l.l,
,**t*,*t**,*+tl.**tt*,***,,,,*~,,*~**,,******-,,**.,~+***,~.,,*.,,,*,,,,+~~.,.,~~~,~,*,.+~+*~~~+*******
.~
SER”,CE
FREE MAIL--BL,No
& SERVICEMEN
SEGMENT
OF
SPC
.-
...~
SVCS
VARIABLE
OTHER
TOTAL
COSTS
*.,tt*t***t*l***.**t**~~**~*****,********~~~.**~****~**,,,*+***.,~,,~,*~~~~+~~,~~.**+~**+,**+*,,*,****
tt+
*,.****tt********t**.**+~+**,,,*,*****~.~*~****~**,*****,***,,~,,,**~,~~+~~~,+,*~**,**,~,***,~*~,,*+*~
PAGE
56
l **
COMPONENT
OPERATlON
BASE
YEAR
--ADMINISTRATION
SUBTOTAL
(18.1.1,
,995
PERSONNEL
POSTAL
INSPECTION
SER”
(18
1.2)
306
(18.1,
SUBTOTAL
(18.1)
306
SOURCE
FOR
AND
COST
SEGMENTS
COMPONENTS
COST
SEGMENT
COLUMN
I
~~EADQUARTERS
(COMPONENT
IB:
ADMINISTRITION
ADMINISTRATION
AND REGIONAL
PERSONNEL
OPER*TIONS
SOURCE
WORKPAPER
A-2.
PACES
121-122
COLUMN
1
2 MONEY
ORDER
DIVISION
(COMPONENT
192)
WORKPAPER
A-2,
PAGES
121-122
COLUMN
2
3
AREA
ADMINISTRATION
(COMPONENT
,931
WORKPAPER
A-Z.
PAGES
121-122
COLUMN
3
4
SVBTOTAL
(COMPONENT
SUMMATION
COLUMNS
SUMMATION
AND
WORKPAPER
WORKPAPER
S”MH*TION
COLUMNS
191)
1
3
834)
5
POSTAL
INSPECTION
(COMPONENT
832)
6
S”BTOT*L
(COMPONENT
SERVICE
~-4.
A-2.
4
-
PAGES
PAGES
15-16
121-122
COLUMN
COLUMN
1
5
5
833,
***tttt*~**~***~*******~**********~*****************************~*******~*******~*****~*******~*********,***,*********************
PAGE
***l****.*l.******************~*~*****.*.*************.*.*************************************.*****.*****~************.*****+****
56.1
.
..
..
__
-.
-.
.~
-.
..
-.
..
..
-.
-.
..
..
._
._
-.
-.
_.
...
..
-.
-.
._
._
_.
..
_.
._
.._
-.
.-
-.
_.
..
..
-.
-.
-.
..
..
..
._
_.
..
..
_.
.-
-.
i
84,
55
25,
15
4
6,
14
1
86
7
51
58
383
20
12
9
2
43
..
..
WORKP*PER
A-4.
PAGES
21-22
COLUMN
1
._
227
4
269
3
372
443
53
3
256
I
232
4
274
459
823
_.
I
340
25
772
588
373
1 385
I
25
514
526
925
301
5
373
42
502
302
814
39
298
21
359
a
70
!
431
. .
384
363
546
852
4 851
4 950
2 701
7
390
502
382
39
2 684
46
32
79 572
3 002
I,
96
060
16
220
486
*o*
17
082
2
227
292
. .
.~
.~
_.
*****************+******~**********~*”*.************~~*~**************************************************************************
t*******************************************************************~**********************.***********~***************.***,~*****
PAGE
66.
I
,.
_.
_.
_.
_.
_.
i
i
I
SOURCE
FOR
AND
COLUMN
TITLE
INTEREST
tCoMPoNENT
COST
SEGMENTS
COMPONENTS
EXPENSE
283)
COST
SEGMENT
COLUMN
WORKPAPER
20:
OTHER
ACCRUED
EXPENSES
SOURCE
A-4
P4GES
31-32
COLVMN
6
\
.
:
49
48
4
3
._
._.
_.
26
I
,
..
743
32
907
5
101
(2.5)
(COMPONENT427)
2 TIME
ATTENDANCE
(2.3
,COMPONENT
430)
4
RENTS.
AND
FUEL
,COMPONENT
8
3.3)
& UTILITIES
(15.1
& 15.2)
460)
SUMMATION
AND
WORKPAPER
WORKPAPER
WORKPI\PER
A-4.
PAGES
A-4.
A-4.
PAGES
PAGES
1-2
Cl-06
cl-06
COLUMN
COLUMN
COLUMN
3
I
I
?
1
2
I
SOURCE
FOR
AND
COLUMN
TITLE
REPRICE0
COST SEGMENTS
COMPONENTS
ANNUAL
,COMPONENT
2 HOLlDAY
LEAVE
(18.3)
440)
LEAVE
(16.3)
,COMPONENT
3
CIVIL
SERVICE
,COMPONENT
4
FERS
439)
RETIREMENT
(18.3)
435)
RETIREMENT
(18.3)
,COMPONENT
5 WORKERS’
056)
COMPENSATlON
(18.3)
6
(COMPONENT
4361
“NEMPLOYMENT
COMPEN5ATION
(16.3)
453)
,COMPONENT
PLANT,
EOUIPMENT.
COLUMN
SOURCE
WORKPAPER
A-4.
SERVICE
PAGES
21-22
WIDE
AND
COLUMN
SELECTED
3
ADMIN
COSTS
784
(2
2
267
666
130
16
849
20
223
479
702
3 743
2 266
1 676
346
6 03,
45
27
20
4
96
‘\,
I
EPUIPMENT.
COLUMN
SOURCE
SERVICE
WIDE
AND
SELECTED
I
WORKPAPER
A-4.
PAGES
19-20
COLUMN
I
2
WORKPAPER
A-4.
PAGES
19-20
COLUMN
2
3
WORKPAPER
A-4,
PAGES
19-20
COLUMN
3
WORKPAPER
A-4.
PAGES
29-30
COLUMN
4
WORKPAPER
A-4.
PAGES
31-32
COLUMN
6
SUMMATlON
PAGES
69-74
ALL
COLUMNS
4
(20.1
i
PLANT,
5
6
TOTAL
~COMPONENT
-
20.4)
(20.5)
485)
ADMIN
COSTS
’
,,--\
DEVELOPMENT
COST
SEGMENT
FINAL
OF COST BY
0 REPORT
A”J”STMENTS
SEGMENT
I**l+*+*l**,t*******~****.*~*,***~*~~*+****~*******.***********~**********************~***************
T0TA.L
FINAL
ADJUSTED
VOLUME
ADJUSTMENTS
VOLUME
“ARTABLE
“PIRIABLE
*.*.*l*l***.*****t********.*****~***~*.*************+**********************+*,***~*.***,***+*****~***,
AND
COMPONENT
-- BASE
CONTlNGENCY
YEAR
,996
VOLUME
VARIABLE
TOTAL
INCLUDING
CONTTNGENCY
DEVELOPMENT
COST
SEGMENT
FINAL
OF COST BY
0 REPORT
AOJUITMENTS
SEGMENT
AND
*****~*******t*,*t***~***************+~***.~*.+~*****~*******.*********.~**********~***.*,..****~*****
FINAL
ADJUSTED
TOTAL
ADJ”STMENTS
VOLUME
VOLUME
BLE
“PIRTI\II!E
*******t***~*t*~***.***,*.******~+*~**~*.****.*******,***~*~*********************~~***+**~~****~****,*
196 cm,196 097
COMPONENT
-
BASE
YEAR
CONTINGENCY
--
.*.*t**~*~*****,***.*~**~*********.*~*.*,****************~*.**.******.*************~**********~***~**,
2 ***
***
PAGE
I*t*,**,*******,*****~~************.********.*.*~**************,~*****************~*****************,~
,996
VOLUME
“ARI/\BLE
TOTAL
lNCL”OING
CONT:NCENCY
i
?
PAGE
I
............
H!.ND!C*PPEO,
........
,NTERNATION*L
MIL
TOTAL
MAIL ............
..........
SPECIAL
SERVICES
MISCELLANEOUS
ITEMS .......
TOTAL
MAIL
AND SERVICEI
ALL
OTHER
COSTS...........
TOTAL
OPERATING
EXPENSE.............O
_-_
I
23
829.7
54
976.6
_.
I
_.
Y
PRIORITY
EXPRESS
M*ILGR*MS
HAIL
MAIL
.........
..........
.............
-CLASS
MAIL .......
1TY MAIL .............
4IL ..............
8RAMS .................
...%
2.8
FEES....................
TOTAL
SECOND-CLASS....
3.5
iI
FIRST-CLASS
MAIL ..........
PRlORITY
MAIL .............
EYDr3ESC
MA!L ..............
MAILGRIMS
.................
FEES....................
TOTAL
THIRD-CLASS.....
FOURTH-CLASS
RATE.....
LIBRARY
R4TE............
FEES....................
TOTAL
FOURTH-CLASS....
” s POSTAL
SERVICE
........
FREE HPiIC
FOR BLIND
AND
HPND!CpoDED
.............
INTERNATIONAL
MAIL ........
TOTAL
MAIL ............
SUMMARY
SEGMENT
AND COMPONENT
BASE
YEAR
1995
(IN
THOUSANDS)
*.********.***************.*******~*****~***************,*.*********************************.********,+,.*~*
I
664
62
525
OF
ACCRUED
0
COST
BY
--
23,
DCTAlLING
*
35
713
VOLUME
296
508
35
713
VARIABLE
COSTS
B
---
-----
410
284
105
635
--
*
55
149
1 318
316
1 318
316
157
092
795
260
444
34,
--_
-*
$
B
-.
*
---
822
--
--
189
.*f*l*l*f******.*************~***************~***********.***.***.*.*****************.****.*****************
***
PAGE
+*t*l*l*.******.l**********************~********~*~**~**************************~.**********.**********~.***
822
,I
***
--
189
COST
SEGMENTS
& COMPONENTS
I
588
536
--
--
I
980
-_
44,
,..--..
.,r--.
4
_e-.
--
PER PIECE
(CENTS):
REVENUE.................
::VOLUME
VARIABLE
..RE”EN”E
LESS
. . ..“OL”ME
VARIABLE
COSTS...
COST..
RE”EN”E/COST
I
RELATIONSHIP:
PER PIECE
(CENTS):
..RE”EN”E.................
-VOLUME
YARIABLE
..RE”EN”E
LESS
. ..“OL”ME
“AR,&BLE
COSTS...
PER POUND
(CENTS):
REVENUE.................
..“OLUME
VARIABLE
..RE”ENLlE
LESS
. . ..“OL”ME
VARIABLE
COSTS...
“OLUME
COST..
COST.
STATISTICS:
PlECES
(OOOL.............
WEIGHT
PER PIECE
(OUNCES).
WEIGHT,C”BIC
FT.
(POUNDS).
WElGHT
IH POUNDS
(OOO)....
CUBIC
FEET
(aoa)..........
PER PIECE
(CENTS):
..RE”EN”E.................
VOLUME
“ARlABLE
::REVENUE
LESS
. . ..VOL”ME
VARIABLE
COSTS...
PER POLJND (CENTS):
..RE”ENUE.........
-VOLUME
VARIABLE
..RE”EN”E
LESS
. . ..“OL”ME
VARIABLE
COSTS...
8.6
8.6
COST..
COST..
29.5
29.2
.3
.RE”EN”E
.VOC”ME
REVENUE
. . ..“DL”ME
‘58~.
,. COSTS.,
Less
VARIABLE
COST..
PER POUND
(CENTS,:
..RE”EH”E.................
..“OL”ME
“ARIABLE
..RE”EN”E
LESS
“OLUME
VARIABLE
COSTS...
COST..
PIECES
(CIOO,..............
WEIGHT
PER PIECE
(OUNCES).
WEIGHr,C”BlC
FT.
(POUNDS,.
WElGHT
IN POUNDS
(OOO)....
CUBIC
FEET
(OOO)..........
RE”EN”E/COST
RELATIONSHIP:
PER PIECE
(CENTS,:
REVENUE.................
::“OL”ME
“PiRIABLE
..RE”EN”E
LESS
. . ..“OL”ME
VARIABLE
PER POUND
(CENTS,:
..RE”EN”E.................
..“OL”Mt
“PiRIABLE
VOLUME
STATISTICS:
COSTS...
COST..
COSTS...
PER PIECE
.RE”I
1’1’
.“OLI.
REVEhl
. . ..“OL”ME
(CFNTS,:
LISTS..
“ARIABLE.COST..
PER PCWNO (CENTS):
..RE”EN”E.................
..“OL”ME
VARIABLE
..RE”EN”E
LESS
. . ..“OL”HE
VARIABLE
VOLUME
COSTS...
COST..
STATISTICS:
PlECES
(OOO)..............
WEIGHT
PER PIECE
(OUNCES).
WE,GHT/C”BIC
FT.
(POUHDS).
WElGHT
IN POUNDS
1000)....
CUBlC
FEET
(OOOL.........
63.1
63.5
4-
CATEGORY
RE”EN”E,COST
RELATIONSHIP:
PER PIECE
(CENTS):
REVENUE.................
::vouM
“ARIPiBLE
REVENUE
LESS
PER POUND
(CENTS,:
REVENUE.................
::“OL”HE
VARIABLE
,.RE”EN”E
LESS
.~~~““L”ME
VARIABLE
VOLUME
us POSTAL
SERVTCE
STATISTICS:
COSTS...
COSTS...
CDST~.
;
.
:
f
:
:
:
*
:
.
:
:
I
:
:
:
:
:
*
:
:
:
.
:
.
:
:
l
f
:
:
:
.
:
l
:
:
.
---.
REGISTRY
RE”EN”E,C”ST
CERTIFIED
INSURANCE
RELATIONSHIP:
PER TRANSACIIUN
(CENTS!:
..RE”EN”E.~LXCL”DES.......
PiDDlTlONAL
SERVICES)...
..“OL”YE
VARIABLE
COSTS...
..RE”EN”E
LESS
. . ..“OL”ME
VARIABLE
COSTS.
REVENUE
.EXCL.
(MILLIONS)........
A.mITIONAL
SERVICES
VOLUME
“AR, RBLE
COSTS
IMLLLIONS):
::“ARIABLE
COSTS.....
-OTHER
DIRECT............
IOTA,.
VOLUME
COST..............
,,..
s292.9
L680.4
2.7
1283.0
VARIABLE
883.
I
$24.7
28
724
SPEClAL
OELIVERY
C4TEGORY
REVENUEICOST
MONEY
ORDERS
__-------
-“ST
..L
STAMPED
ENVELOPES
“OX
RELAT1ONSHIP:
130.0
57.5
72.5
13.8
$278.2
$3.5
$118.9
3.:
93.5
1123.0
$10.9
1155.2
15.0
1.3
REVENUE
AS A PERCENT
..“OL”ME
VARIABLE
COSTS..............
**.o
8.3
$529.6
OF
108.6
382
x
226.2
214
029
!A
145.9
NA
x
107.7
k