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United States Report to the Congress FINANCIAL AUDIT Examination of Customs’Fiscal Year _part9

Hải quan cho thuê cơ sở vật chất khác nhau và các thiết bị theo hợp đồng cho thuê hạch toán chi phí thuê theo những thỏa thuận đạt tổng cộng là thuê hoạt động. $ 9.700.000 cho năm kết thúc 30 tháng 9 năm 1992. | Financial Statements DEPARTMENT OF THE TREASURY UNITED STATES CUSTOMS SERVICE NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 11. Accrued Payroll and Benefit Ĩ Accrued payroll and benefits as of September 30 1992 consist of the following In thousands Amount Salaries FICA unemployment and other payroll related taxes Insurance Retirement benefits Other 67 837 2 489 6 166 2 989 1.961 8Ịf442 12. Leases Operating Leases Customs leases various facilities and equipment under leases accounted for as operating leases. Lease expense under these arrangements totaled 9.7 million for the year ending September 30 1992. Assets held under these leases consist primarily of offices warehouses vehicles and other equipment. As of September 30 1992 future minimum lease commitments under noncancelable operating leases are as follows in thousands Fiscal Year Amount 1993 5 480 1994 109 1995 and thereafter 45 Total future minimum lease commitments 5 634 Much of the office space occupied by Customs is either owned by the Federal government or is leased by the General Services Administration from commercial sources. In either case the space is assigned to Customs by GSA based upon current needs. Customs is not committed to continue to pay rent to GSA beyond the period occupied. However it is expected that Customs will continue to occupy and lease office space from GSA in future years and that the lease charges will be adjusted annually to reflect operating costs incurred by GSA. Lease expense paid to GSA during fiscal year 1992 was 98.6 million. www.adultpdf.com This is trial version Customs 1992 Financial Statements Financial Statements DEPARTMENT OF THE TREASURY UNITED STATES CUSTOMS SERVICE NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Leases continued Capital Lease Obligations Customs has a number of capital lease agreements primarily involving mainframe computer equipment and other office equipment. All assets acquired under the capital lease agreements have been capitalized and the related .