(Reference)

Outline of Rules for Category I Designated Telecommunications Facilities Interconnection Accounting

[Purpose]
The purpose of these Accounting Regulations is to specify the accounting methods used for interconnection to category I designated telecommunications facilities and to clarify revenues and expenses, etc., concerning this interconnection, thereby contributing to the calculation of appropriate interconnection charges.

* With respect to the expenses of telecommunications facilities that are attributed to the Category I Designated Facilities Management Business, data are totaled and classified per equipment category unit, such as switches and transmission lines, in order to provide a basis for calculating interconnection charges for each unbundled element.

[Regulations]
The accounting procedures adopted by telecommunications carriers that install category I designated telecommunications facilities are separated into the business to manage and operate category I designated telecommunications facilities (Category I Designated Facilities Management Business) and the business to use such facilities to provide service to users (Category I Designated Facilities Usage Business), and the Category I Designated Facilities Management Business provides these facilities to the Category I Designated Facilities Usage Business and other carriers on equal conditions.

[Statements Included]
[Statements Included]


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