39 C.F.R. § 3050.24 – Documentation supporting estimates of costs avoided by worksharing and other mail characteristics in the Postal Service's section 3652 report.

(a) The items in paragraphs (b) through (l) of this section shall be reported, including supporting calculations and derivations.
(b) Letter, card, flat, parcel and non-flat machinable mail processing cost models with Delivery Point Sequence percentages calculated, which shall include:
1. (1) Coverage factors for any equipment where coverage is less than 100 percent;
2. (2) MODS productivities;
3. (3) Piggyback factors and supporting data;
4. (4) Entry profiles, bundle sorts, and pieces per bundle;
5. (5) Bundle breakage, handlings, and density;
6. (6) Mail flow density and accept rates;
7. (7) Remote Computer Reader finalization costs, cost per image, and Remote Bar Code Sorter leakage;
8. (8) Percentage of mail finalized to carrier route;
9. (9) Percentage of mail destinating at post office boxes; and
10. (10) Wage rates and premium pay factors.
(c) Pallet cost models for Periodicals;
(d) Sack cost models for Periodicals;
(e) Bundle cost models for Periodicals;
(f) Other container cost models for Periodicals;
(g) Analysis of Periodicals container costs;
(h) Business Reply Mail cost supporting material;
(i) Mail processing units costs for Carrier Route, High Density, and Saturation mail;
(j) Mail processing unit costs by shape and cost pool for each product and benchmark category;
(k) Delivery costs by product, shape, presort level, automation compatibility, and machinability, including Detached Address Label cost calculations; and
(l) Dropship cost avoidance models.