CONTENTS

 1     General     
 2     Accounts in international relations where ITU‑T Recs D.67 and D.150 apply  
        2.1     When the accounting revenue division procedure is applied for accounting between A and B    
        2.2     When the accounting revenue division procedure is not applied for accounting between A and B    
        2.3     Accounting to be done by E in the cases described in 2.1.2 and 2.2.2     
 3     Preparation of accounts for relations to which ITU‑T Recs D.67 and D.150 do not apply            
 4     General remarks on the preparation of accounts
 5     Supply of directories      
 6     Accuracy of traffic data in monthly accounts      
 7     Estimation of lost accounting records    
 8     Traffic sampling 
 9     Queries relating to monthly accounts      
10     Adjustments and refunds
11     Checks of accounting data         
12     Keeping of vouchers     
13     Settlements of accounts 
14     Alternative procedure of settlements of accounts          
Annex A – Monthly telephone account    
Annex B – Monthly telex account    
BIBLIOGRAPHY