CONTENTS

 Annex A – Guidelines for the cost elements to be taken into account  when determining accounting rates and accounting rate  shares for the international telephone service
        A.1     Network elements
                  A.1.1     International transmission facilities
                  A.1.2     International switching facilities
                  A.1.3     National extension
        A.2     Related costs
                  A.2.1     Direct costs
                  A.2.2     Indirect or common costs
        A.3     Other related costs
Annex B – Guidelines regarding the provision of information relating to accounting rates for the international automatic telephone service
        B.4     Example format for the presentation of requested information (non normative)
        B.5     Global accounting rate percentage movement (non normative)
Annex C – Guidelines for bilateral negotiation of accounting rates and accounting  rate shares in the international telephone service
        C.1     Introduction
        C.2     General guidelines
        C.3     Approaches
                  C.3.1     Approach 1
                  C.3.2     Approach 2
                  C.3.3     Approach 3
Annex D – Transitional arrangements to cost-orientated mechanisms
Annex E – Guidelines for bilateral negotiations of transitional arrangements towards cost‑orientation, 1999 to 2001
        E.1     Introduction
        E.2     General
        E.3     Indicative target rates for direct relations
        E.4     Indicative target rate for indirect relations (transit shares)7
        E.5     Transition period
        E.6     Universal Service Obligations
Annex F – Principles to be applied by Administrations  in developing and using a cost model
        F.1     Introduction
        F.2     Principle of open availability of information
        F.3     Principle of practicability
        F.4     Principle of causality
        F.5     ciple of contribution to common cost
        F.6     Principle of economic provisioning
Appendix I – Groups of countries/territories