---
kind: "section"
citation: "39 C.F.R. § 3060.10"
title: "39"
number: "3060.10"
heading: "Costing."
url: "https://uscodex.org/cfr/39/3060.10"
---

# §3060.10. Costing.

- (a) The assumed taxable income from competitive products for the Postal Service's theoretical competitive products enterprise for a fiscal year shall be based on total revenues generated by competitive products during that year less the costs identified in [paragraph (b)](#b) of this section calculated using the methodology most recently approved by the Commission.
- (b) The net income for the Postal Service's theoretical competitive products enterprise shall reflect the following costs:
  - (1) Attributable costs, including volume-variable costs, product-specific costs, and those inframarginal costs calculated as part of a competitive product's incremental costs; and
  - (2) The appropriate share of institutional costs assigned to competitive products by the Commission pursuant to [39 U.S.C. 3633(a)(3)](/usc/39/3633.md?p=a-3).

## Notes

### Amendments

[73 FR 79261, Dec. 24, 2008, as amended at 81 FR 88123, Dec. 7, 2016]

### Authority

Authority: 39 U.S.C. 503, 2011, 3633, 3634.

### Source

Source: 73 FR 79261, Dec. 24, 2008, unless otherwise noted.

### Amendments

[73 FR 79261, Dec. 24, 2008, as amended at 81 FR 88123, Dec. 7, 2016]