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ITU D.400R:1999

ITU D.400R:1999 Accounting Rates Applicable To Direct Traffic Relations In Voice Telephony Between Countries In Latin America And The Caribbean Establishes the base for negotiation of accounting rates which apply to countries in the TAL Group.

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Table of Contents

AppendixI-Maximumaccountingrate
AppendixII-Methodologyforevaluatingcostofan
internationalcallforTALmembers
II.1Introduction
II.2Generaloverview
II.2.1Briefreviewofmethodologiesconsidered
II.2.2Thewayforward
II.2.3ProposedFormulareperUnitCostandTermination
Charge
II.3Descriptionofthemethodology
II.3.1Objective
II.3.2DeterminationofInputs
II.3.3CapitalInvestmentsOperatingCosts
II.3.4CapitalInvestment
II.3.5DirectIndirectCosts
II.3.6Determinationofdirectcostsforvarious
serviceelements
II.3.7Determinationofindirectfacilitybasedoncosts
forvariousserviceelements
II.3.8AnnualOperatingCosts
II.3.9Capital-relatedCosts
II.3.10OperatingExpense-relatedCosts
II.3.11Capital-relatedCosts
II.3.12DepreciationExpense
II.3.13RateofReturn
II.3.14IncomeTax(IT)Allowance
II.3.15PropertyTaxes
II.3.16Determinationofindirectnon-facilitybased
costsforvariousserviceelements
II.3.17Examplesofcarryingchargeotherallocators
II.3.18MaintenanceExpenses
II.3.19NetworkAdministrationExpenses
II.3.20CustomerOperationsExpenses
II.4Detailedchecklists
II.4.1InternationalTransmission
II.4.2InternationalSwitching
II.4.3AllocatedDirectCosts
II.5Workingexample

Abstract

Establishes the base for negotiation of accounting rates which apply to countries in the TAL Group.

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