– 144 – (5.2 – ITU-R) resolves to approve the four-year rolling Operational Plan for the Radiocommunication Sector for the years 2015-2018, as presented in http://www.itu.int/oth/R0B05000017/en, to implement and undertake the Sector’s outputs and activities, and to allow the Director of the Radiocommunication Bureau the necessary flexibility in its implementation. Ref.: Documents C14/84 and C14/85. D 535 (C05, last amended C14) Cost-allocation methodology The Council, considering the new cost-allocation methodology that has been elaborated in view of the linkage between the ITU Financial Plan and the ITU Strategic Plan for the period 2016-2019, decides to adopt the cost-allocation methodology described in annex hereto, and that it will enter into force on 1 January 2016. Annex: 1 Ref.: Documents C05/111 and C05/116; C11/104 and C11/120; C14/99 and C14/102.