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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.
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.
Form | Statement | Description |
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1 | Profit and Loss Statement | Profit (loss) of the Category I Designated Facilities Management Business and Category I Designated Facilities Usage Business |
2 | Statement of Mean Capital Employed and Rate of Return | Mean capital employed (rate base) by the Category I Designated Facilities Management Business and Category I Designated Facilities Usage Business, and the rate of return on that employed by the Management Business (pre-tax basis) |
3 | Detailed Statement of Fixed Asset Attribution | Breakdown of fixed assets attributed to the Category I Designated Facilities Management Business and the Category I Designated Facilities Usage Business
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4 | Detailed Statement of Expenses by Equipment Category | Breakdown of expenses by equipment category for the Category I Designated Facilities Management Business and the Category I Designated Facilities Usage Business
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