CONTENTS

 1     Determinations of accounting rates applicable in telephone relations between countries in Asia and Oceania
 2     Frontier relations between countries in Asia and Oceania
 3     The case study
Appendix I – Figures of maximum accounting rates
Appendix II – TAS cost methodologies
       II.1     TAS Group cost elements for inward IDD services
                 II.1.1     Direct relations
                 II.1.2     Indirect relations
       II.2     Apportionment methodology for an incoming IDD telephone traffic cost model
                 II.2.1     Total cost (All Services) apportionment to the telephone service
                 II.2.2     Methodology to determine the world average cost per minute to terminate incoming IDD telephone traffic
                 II.2.3     Stream costing