##### Cost of Elements - General Accounting

The cost estimation using general accounting data is performed in two main steps:

- Computation of net costs;
- Computation of direct, indirect, common and special costs (common to general and analytical accounting methods).

#### Computation of net costs

Three sets of data have to be entered by the user:

#### Net fixed assets

The user has to enter the net fixed asset amounts in local currency, according to the various elements of the network: international transmission, international switch, national transmission, national switch, network access and other. If the repartition of the net fixed assets is known, the "Repartition is known" check box is selected and the user can enter the figures. The distribution percentages are then automatically computed.

If one of the repartition percentages is changed manually, pressing the "Dispatch" button will re-distribute without changing the global amount.

If the repartition is not known, unselect the "Repartition is known" check box, enter the overall amount of the net fixed asset, get the repartition by pressing the "Get Repartition" button, and dispatch the amount according to the loaded repartition.

The "Get Repartition" button will actually allow a connection to a server that will furnish the repartition data from another similar country.

#### Costs

Enter the cost data extracted from the general accounting:

- Purchases and stock variation;
- Transportation costs;
- Received external services;
- Payments for terminal traffic;
- Taxes (except income tax);
- Employee costs;
- Other costs;
- Financial costs and assimilated charges;
- Global amortizations;
- Global provisions
- Percentage of costs dedicated to services other than telephone

The global amortizations will be carried over to the "Amortization" section, and will be distributed according to the distribution schedule described in the "Net Fixed Assets" section, after the non-telephone service part has been subtracted.

#### Amortization

Enter the amortization time, the global amount having been entered in the "Global Amortizations" field in the previous section.
Press "Dispatch" (uncheck "Repartition Known" to see it) to apply the distribution schedule defined in the "Net Fixed Assets" section.

The amortization period and the amortization for each element can be changed manually.