Preface
Final report
Table of Contents
List of Tables, Figures and Boxes
     Table 1: Number of countries replying to the questionnaire on tariff policies, by region (BDT classification)
     Table 2: Cost methodology used by regulated wholesale services (interconnection) by region
     Table 3: Attribution of an individual licence of category C1A
     Table 4: Spectrum valuation methods – advantages and drawbacks
     Figure 1: Fixed termination – Interconnection issues – Which approach do you use to regulate interconnection prices? 
     Figure 2: Fixed outbound traffic
     Figure 3: Mobile termination
     Figure 4: Outbound mobile traffic
     Figure 5: National transit
     Figure 6: Fixed cost models in Europe, January 2015
     Figure 7: Mobile cost models in Europe, January 2015
     Figure 8: Pricing and market dynamics – Charging evolution on units and market dimensions
     Figure 9: Cost savings in relation to the number of operators
     Figure 10: Typical PIS model
     Figure 11: Typical AIS model
     Figure 12: Global changes in major ICTs, 2000-2016*
     Figure 13: The IPB and sub-baskets, worldwide, 2008-2014
     Figure 14: Fixed-broadband basket: as a percentage of GNI p.c. 2008-2015
     Figure 15: Most common entry-level fixed-broadband speed, globally and by level of development, 2008-2014
     Figure 16: Availability of mobile-broadband services by type of service and level of development, 2014 and 2012
     Figure 17: Mobile-broadband prices, in USD, world and by level of development, 2013-2014
     Figure 18: International mobile roaming and domestic prices in Europe and the Gulf, 2014
     Figure 19: Trends in average tariffs, consumption, revenue and investment, 2008-2014
     Figure 20: African Region
     Figure 21: European Region (1)
     Figure 22: European Region (2)
     Figure 23: European Region (3)
     Figure 24: European Region (4)
     Figure 25: European Region (5)
     Figure 26: Asia and the Pacific (1)
     Figure 27: Asia and the Pacific (2)
     Figure 28: Americas (1)
     Figure 29: Americas (2)
     Figure 30: Arab States (1)
     Figure 31: Arab States (2)
     Figure 32: CIS region
     Figure 33: Method of spectrum valuation
     Figure 34: Overview of accounting information system
     Figure 35: Comparison of cost distribution in traditional networks and NGNs
Executive Summary
     i.	Introduction
     ii.	Background
     iii.	Objectives
     iv.	Working methodology
1	CHAPTER 1 – New methods of charging for services 
     1.1	Cost standards
          1.1.1	Different cost types
          1.1.2	New cost models (for wholesale regulated services)
          1.1.3	The experience of certain countries
          1.1.4	NGN costing models (inputs and outputs)
          1.1.5	What’s next?
     1.2	New charging methods on NGNs
2	CHAPTER 2 – Different models for sharing infrastructure
     2.1	The different types of infrastructure sharing and network access
          2.1.1	Background
     2.2	Incentives to encourage the sector to practise infrastructure sharing
          2.2.1	National initiatives
          2.2.2	Regional initiatives
     2.3	The benefits of infrastructure sharing
     2.4	Impact on investment costs, prices for telecommunication/ICT services and competition in the telecommunication/ICT market
     2.5	Guidelines on infrastructure sharing
3	CHAPTER 3 – Consumer price evolution and the impact on telecommunication/ICT services
     3.1	Background
     3.2	Trends in prices of telecommunication/ICT services
          3.2.1	Prices of cellular mobile services
          3.2.2	Fixed broadband service prices
          3.2.3	Mobile broadband services
          3.2.4	Mobile roaming prices
     3.3	Impact of price reduction on consumption, revenue and investment
4	CHAPTER 4 – Methods of determining licence fees
     4.1	Methods of determining individual licence fees for operating networks and services 
          4.1.1	The case of Côte d’Ivoire and the countries of the West African Economic and Monetary Union (WAEMU)
          4.1.2	Experience of the European Union (EU): Contribution of the Swiss Confederation
     4.2	Individual frequency licence fees
          4.2.1	Administrative method
          4.2.2	Methods based on market value
          4.2.3	Other methods: Model based on enterprise valuation
          4.2.4	Advantages and drawbacks of different spectrum valuation methods
     4.3	Best practices for determining licence fees
5	CHAPTER 5 – Regulatory accounting in an NGN environment
     5.1	Overview of accounting separation model
     5.2	Principles of regulatory accounting for NGN operators
     5.3	Cost allocation process including licensing costs
          5.3.1	Allocation of costs to services
          5.3.2	Specific features of the integral NGN
     5.4	Format of regulatory separated accounts for an NGN licensee
     5.5	Challenges of cost accounting
6	CHAPTER 6 − Conclusions and guidelines
     6.1	Guidelines on infrastructure sharing
     6.2	Guidelines on reducing tariffs/prices
     6.3	Guidelines for stimulating access to and use of services
Abbreviations and acronymes
Annexes
Annex 1: ITU/BDT questionnaire on tariff policies 
Annex 2: Template used for country case studies for Question 4/1
Annex 3: List of contributions and other documents received for Question 4/1