| Work item | Question | Equiv. Num. | Status | Timing | Approval process | Version | Liaison relationship | Subject / Title | Priority |
| DSTR-MIS-CA | Q1/3 | | Under study | 2028-12 | Agreement | New | ITU-T SG2, ITU-T SG13, ITU-D SG1, ITU-D SG2, relevant external SDOs and industry bodies, as appropriate, such as but not limited to ISO/IEC JTC 1/SC 42, ETSI, and 3GPP. | Charging and accounting considerations for model inference services in telecommunication/ICT contexts | Medium |
| 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 |
