CONTENTS

 1     Scope
 2     Introduction
 3     Service aspects
 4     General model for accounting
        4.1     General definition
        4.2     Presentation of the model
 5     Principles for accounting
        5.1     Assumptions
        5.2     General principles
        5.3     Accounting for specific cost elements
        5.4     Service specific principles
 6     Accounting formulas for services
        6.0     General
        6.1     Delivery to UAs and transfer to PRMDs
        6.2     Deliveries made via access units
        6.3     Accounting method for reverse charging
        6.4     Time as an element in accounting
 7     Settlements
Annex A – Abbreviations
Annex B – Glossary
Annex C – Account statement
Annex D – Example account
Annex E – Example calculations
        E.1     Direct terminal route – USA (A) to UK (B)
        E.2     Indirect terminal route – Japan (A) to UK (B) via USA (A)
        E.3     Transit route – USA (A) to France (C) via UK (B)
        E.4     Direct terminal route – USA (A) to UK (B)
Annex F – Examples of reverse charging accounting
        F.1     Direct terminal route – UK (A) to USA (B)
        F.2     Indirect terminal route – UK (A) to Japan (B) via USA (A)
        F.3     Transit route – France (A) to USA (C) via UK (B)
        F.4     Direct terminal route – UK (A) to USA (B)