[Purpose]
The purpose of these Accounting Regulations is to specify the accounting methods used for interconnection to category 1 designated telecommunications facilities and to clarify revenues and expenses, etc. related to this interconnection, thereby contributing to the fair calculation of interconnection charges.
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With respect to the expenses of telecommunications facilities attributed to the Category 1 Designated Facilities Management Business, data are totaled and classified by type of equipment such as switches and transmission lines, to provide a basis for calculating interconnection charges for each unbundled element. |
[Regulations]
The accounting procedures adopted by telecommunications carriers that install category 1 designated telecommunications facilities are separated into the business that manages and operates category 1 designated telecommunications facilities (Category 1 Designated Facilities Management Business) and the business that uses such facilities to provide services to users (Category 1 Designated Facilities Usage Business), and the Category 1 Designated Facilities Management Business provides these facilities to the Category 1 Designated Facilities Usage Business and other carriers on equal terms.
[Statements included]
![[Statements included]](image/fysf110729a_2.gif) |
