| Work item | Question | Equiv. Num. | Status | Timing | Approval process | Version | Liaison relationship | Subject / Title | Priority |
| Study_WACC | Q1/3 | | Under study | 2027 | Agreement | New | ITU-D SG1 (Q4/1) | The Role of weighted average cost of capital (WACC) in regulatory decisions | Medium |
| TR_CostAccounting | Q1/3 | | Under study | 2026 | Agreement | New | ITU-T Study Group 2, International Financial Reporting Standards (IFRS) Foundation | Cost accounting for telecommunication operators: guidelines and accounting standards benchmarking | Medium |
| TR_CostSatellite | Q1/3 | | Under study | 2027 | Agreement | New | ITU-R SG4 | Cost models for provisioning Satellite Internet Connectivity Services | Medium |
| D.IoT/M2M Roaming | Q7/3 | | Under study | 2026 | TAP | - | ITU-T Study Group 2; ITU-T Study Group 20. | Roaming aspects of IoT and M2M including any related development and tariff principles | Medium |
| TR_DLT | Q7/3 | | Under study | 2026 | Agreement | New | ITU SG16, ITU SG17, ITU SG20, ISO | Usage of Distributed Ledger Technology (DLT) to handle accounting, policy, regulatory and economic issues in the international telecommunications/ICT domain | Medium |
