Description of Accounts/Postal Services Special Account(Profits and Losses)

Postal Services Special Account

(Profits and Losses)

Items Descriptions

(Revenues)

Mail income Revenues arising from postal services (postage stamp sales, sales of postcards, etc., postage without affixed postage stamps, international postal rates, miscellaneous postal-related income)

Postal money orders and giro income Revenues arising from postal money orders and giro services (money order handling charges, postal giro handling charges, international postal money order handling charges, interest on deposits from postal money orders, miscellaneous income from money order savings, etc.)

Receipts from other accounts or agencies Revenues received from the relevant accounts to cover expenses necessary for commissioned services from other accounts (other accounts, government agencies, mutual aid associations, Japan Broadcasting Corporation, etc.)

Miscellaneous income Revenues arising from operations, excluding the above items (property leasing, real estate sales, property sales, revenues from hospitals, etc., income from handling revenue stamps, etc., interest on deposits, other miscellaneous income)

Refund of reserve for depreciation Refund of reserve for depreciation in the case when a redemption fund is destroyed, sold, or reduced

Miscellaneous profit Non-cash income (new registration of fixed assets, settlement of overdue accounts payable, etc.)

(Expenses)

Overheads Overheads relating to operations, including expenses for operational management, common clerical work, medical facility management and personnel training

Mail expenses Expenses for operating postal services

Postal Savings expenses Expenses for operating money order savings services

Postal Life Insurance expenses Expenses for operating postal life insurance services

Transfers to General Account Expenses for pension and retirement allowances transferred to the General Account

Interest Expenses for interest on debts and temporary borrowings transferred to the Debt Consolidation Fund Special Account

Depreciation Depreciation of depreciable assets (declining balance method, unit depreciation)

Assets written off Book value of fixed assets removed as a result of their destruction, sale, reduction, loss, etc.

Miscellaneous expenditure Non-cash expenditure (Settlement of unpaid accounts receivable, etc.)

return

Items	Descriptions
(Revenues)
Mail income	Revenues arising from postal services (postage stamp sales, sales of postcards, etc., postage without affixed postage stamps, international postal rates, miscellaneous postal-related income)
Postal money orders and giro income	Revenues arising from postal money orders and giro services (money order handling charges, postal giro handling charges, international postal money order handling charges, interest on deposits from postal money orders, miscellaneous income from money order savings, etc.)
Receipts from other accounts or agencies	Revenues received from the relevant accounts to cover expenses necessary for commissioned services from other accounts (other accounts, government agencies, mutual aid associations, Japan Broadcasting Corporation, etc.)
Miscellaneous income	Revenues arising from operations, excluding the above items (property leasing, real estate sales, property sales, revenues from hospitals, etc., income from handling revenue stamps, etc., interest on deposits, other miscellaneous income)
Refund of reserve for depreciation	Refund of reserve for depreciation in the case when a redemption fund is destroyed, sold, or reduced
Miscellaneous profit	Non-cash income (new registration of fixed assets, settlement of overdue accounts payable, etc.)
(Expenses)
Overheads	Overheads relating to operations, including expenses for operational management, common clerical work, medical facility management and personnel training
Mail expenses	Expenses for operating postal services
Postal Savings expenses	Expenses for operating money order savings services
Postal Life Insurance expenses	Expenses for operating postal life insurance services
Transfers to General Account	Expenses for pension and retirement allowances transferred to the General Account
Interest	Expenses for interest on debts and temporary borrowings transferred to the Debt Consolidation Fund Special Account
Depreciation	Depreciation of depreciable assets (declining balance method, unit depreciation)
Assets written off	Book value of fixed assets removed as a result of their destruction, sale, reduction, loss, etc.
Miscellaneous expenditure	Non-cash expenditure (Settlement of unpaid accounts receivable, etc.)