CONTENTS

 Annex  A  –  Guidelines for the cost elements to be taken into account when determining accounting rates and accounting rate shares for the international telephone service
        A.1     Network elements
                  A.1.1     International transmission facilities
                  A.1.2     International switching facilities
                  A.1.3     National extension
        A.2     Related costs
                  A.2.1     Direct costs
                  A.2.2     Indirect or common costs
        A.3     Other related costs
Annex  B  –  Guidelines regarding the provision of information relating to accounting rates for the international automatic telephone service
Appendix  B.I
Appendix  B.II  –  Global accounting rate percentage movement
Annex  C  –  Guidelines for bilateral negotiation of accounting rates and accounting rate shares in the interna­tional telephone service
        C.1     Introduction
        C.2     General guidelines
        C.3     Approaches
                  C.3.1     Approach 1
                  C.3.2     Approach 2
Annex  D  –  Transitional arrangements to cost-orientated mechanisms