Detailed Guidelines on Cost Allocation Bases for the Type I Telecommunications Enterprises (Aug.08, 2000)

(Unofficial Translation)

Article 1

The guideline was enacted under Article 30 of Accounting Standards and Regulations for Type I Telecommunications Enterprises.

Article 2

The guideline is the allocation bases of network component and detailed allocation of supporting functions cost pools of the type I telecommunications services. The guideline is not applicable to detailed allocation of Supporting Functions cost pools of type I telecommunications services and general administrative and miscellaneous functions.

Article 3

The models for allocation bases of network component establishment and detailed allocation of supporting functions cost pools are as attached table.

Article 4

The accounts column of the attached table was established in accordance with network component and detailed allocation of supporting functions cost pools, operators may make additional ones in accordance with the actual situations.

Article 5

The attribution of the attached table shall not including all attribution, for examples, if there were an obvious difference in allocation bases of attribution of detailed allocation of cost pools, further classification shall occur in accordance with the actual situation.

Article 6

The cost drivers of the attached table are possible cost drivers, operators shall select the most suitable cost drivers under consideration to causal relationship. 

Article 7

The Guideline shall come into force upon the date of promulgation.

Attachment