Appendix I – Maximum accounting rate
Appendix II – Methodology for evaluating cost of an international call for TAL
members
II.1 Introduction
II.2 General overview
II.2.1 Brief review of methodologies considered
II.2.2 The way forward
II.2.3 Proposed Formula re per Unit Cost and
Termination Charge
II.3 Description of the methodology
II.3.1 Objective
II.3.2 Determination of Inputs
II.3.3 Capital Investments & Operating Costs
II.3.4 Capital Investment
II.3.5 Direct & Indirect Costs
II.3.6 Determination of direct costs for various
service elements
II.3.7 Determination of indirect facility based
costs for various service elements
II.3.8 Annual Operating Costs
II.3.9 Capital-related Costs
II.3.10 Operating Expense-related Costs
II.3.11 Capital-related Costs
II.3.12 Depreciation Expense
II.3.13 Rate of Return
II.3.14 Income Tax (IT) Allowance
II.3.15 Property Taxes
II.3.16 Determination of indirect non-facility
based costs for various service elements
II.3.17 Examples of carrying charge & other
allocators
II.3.18 Maintenance Expenses
II.3.19 Network Administration Expenses
II.3.20 Customer Operations Expenses
II.4 Detailed checklists
II.4.1 International Transmission
II.4.2 International Switching
II.4.3 Allocated
Direct Costs
II.5 Working
example