[Purpose]
The purpose of these Accounting Regulations is to specify the accounting methods
used for interconnection
to category I designated telecommunications facilities and to clarify revenues
and expenses, etc., related to this interconnection, thereby contributing to
the calculation of appropriate interconnection charges.
* With respect to the expenses of telecommunications facilities that are attributed
to the Category I
Designated Facilities Management Business , dataare totaled and classified per
equipment category unit,
such as switches and transmission lines, in order to provide a basis for calculating
interconnection charges
for each unbundled element.
[Regulations]
The accounting procedures adopted by telecommunications carriers that install
category I designated telecommunications facilities are separated into the business
to manage and operate category I designated telecommunications facilities (Category
I Designated Facilities Management Business) and the business to use such facilities
to provide service to users (Category I Designated Facilities Usage Business).
The Category I Designated Facilities Management Business provides these facilities
to the Category I Designated Facilities Usage Business and other carriers on
equal terms (at equal rates).
[Statements included]
![[Statements included]](image/040730_2.gif) |