Accruals: Income and expenses that are recorded as they occur, even though they may not have actually been paid.   Airport Mail Center (AMC): A postal mail processing facility located at an airport.   Amortize: To reduce the value of an asset through regular charges to income over time; or to write off expenditures by prorating them over a period of time.   Appropriation: Public funds set aside by Congress for a specific purpose.   Associate Office Infrastructure: Program designed to provide a standardized information communications platform to support nationwide applications such as Point-of-Service ONE and Track and Trace.   Associate Supervisor Program: A 16-week training program designed to attract, select and train the best candidates for first-line supervisors.   Bar code: A series of vertical full bars and half bars representing the ZIP Code information printed on a mailpiece to facilitate automated processing by bar code reader equipment.   Board of Governors (BOG): As the governing body of the Postal Service, the Board is comparable to a board of directors of a private corporation. The Board includes nine governors who are appointed by the president with the advice and consent of the Senate. The nine governors select a Postmaster General, who becomes a member of the Board, and those 10 select a Deputy Postmaster General, who also serves on the Board. The Board directs and controls the expenditures and reviews the practices and policies of the Postal Service.   Callable: Debt that the Postal Service as the borrower has the right to repurchase.   Capitalize: To treat an expenditure as an asset; or to compute the present value of a future payment that will be paid over a period of time.   Citizens' Stamp Advisory Committee (CSAC): A group of independent citizens appointed by the Postmaster General to review the more than 40,000 suggestions for stamp subjects the Postal Service receives each year.   Classification Reform: On July 1, 1996, the Postal Service adjusted the domestic mail classification system to establish a simple, more consistent rate structure and to keep its products in line with the changing needs of the marketplace.   Commemorative stamp: A stamp that honors anniversaries, important people, historic places or special events. Commemoratives are printed in limited quantities and sold for a limited time.   Contingent liability: Pending lawsuits, disputed claims, and any other estimated items that the Postal Service might have to pay in the future.   Corporate Automation Plan: A comprehensive strategy to achieve the goal of barcoding virtually all letter mail by 1998.   Corporate Call Management: National service centers accessible through a toll-free number that provide callers with postal information and services.   Corporate Training and Development (CTD): Located at postal headquarters in Washington, DC, CTD develops training courses and programs that provide employees with the knowledge, skills and tools necessary to achieve organizational goals.   Customer Initiated Payment System (CIPS): A hybrid bill payment alternative that will allow customers to trigger electronic payments by using prepaid business reply cards.   CustomerPerfect!: A quality process management system that builds customer satisfaction and excellence into every process and procedure of the Postal Service.   Definitive stamp: A regular-rate stamp issued in unlimited quantities that remains on sale for an indefinite period of time.   Delivery point bar code: A bar code representing the ulti-mate delivery point for which a mailpiece is destined; comprising the ZIP+4 code and, for regular residential mail, the last two digits of the household street address number.   Depreciate: To periodically reduce the estimated value of an asset over the course of its useful life.   Deputy Postmaster General (DPMG): A member of the Board of Governors, jointly appointed by the Postmaster General and the Board of Governors.   Economic Value Added (EVA): A measure of financial performance calculated by taking net operating income and subtracting a charge for the capital used to produce that income (EVA = net operating income - capital charge).   Electronic Commerce Services (ECS): An umbrella of services that would bring electronic mail up to the same level of acceptance that regular mail enjoys today. ECS includes a time and date stamp, return receipt, registered, certified, verification of sender and recipient, and archival services. Plans also call for creating public and private authentification keys to enable individuals to prove who they are when communicating on the Internet.   Electronic postmark: An electronic time and date stamp on electronic mail that will authenticate a document's existence at a particular point in time.   Equity: The difference between the value of all assets less all liabilities.   Express Mail: The Postal Service's premium delivery service, providing guaranteed overnight delivery for documents and packages weighing up to 70 pounds. Both domestic and international services are offered.   External First-Class Measurement System (EXFC): A test conducted by an independent accounting firm whereby First-Class Mail service is measured from the customer's perspective (from point of deposit to point of delivery or "door to door").   First-Class Mail: A class of mail including letters, postcards and postal cards, all matter wholly or partially in writing or typewriting, and all matter sealed or otherwise closed against inspection.   Fixed asset: Any tangible property such as buildings, machinery and equipment, furniture and leasehold improvements.   Generally Accepted Accounting Principles (GAAP): The rules and procedures of accepted accounting practice as defined by the Financial Accounting Standards Board.   Global Package Link (GPL): International package delivery service and state-of-the-art information system for volume mailers sending merchandise to participating