1 Scope
2 Introduction
3 Service aspects
4 General model for accounting
4.1 General definition
4.2 Presentation of the model
5 Principles for accounting
5.1 Assumptions
5.2 General principles
5.3 Accounting for specific cost elements
5.4 Service specific principles
6 Accounting formulas for services
6.0 General
6.1 Delivery to UAs and transfer to PRMDs
6.2 Deliveries made via access units
6.3 Accounting method for reverse charging
6.4 Time as an element in accounting
7 Settlements
Annex A Abbreviations
Annex B Glossary
Annex C Account statement
Annex D Example account
Annex E Example calculations
E.1 Direct terminal route USA (A) to UK (B)
E.2 Indirect terminal route Japan (A) to UK (B) via USA (A)
E.3 Transit route USA (A) to France (C) via UK (B)
E.4 Direct terminal route USA (A) to UK (B)
Annex F Examples of reverse charging accounting
F.1 Direct terminal route UK (A) to USA (B)
F.2 Indirect terminal route UK (A) to Japan (B) via USA (A)
F.3 Transit route France (A) to USA (C) via UK (B)
F.4 Direct terminal route UK (A) to USA (B)