(Reference)

Outline of Category I Designated Telecommunications Facilities Interconnection Accounting Regulations


[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.

(Note) In accordance with "Designation of Telecommunications Facilities Based on Regulations Prescribed in Article 38-2, Clause 1 of the Telecommunications Business Law and Article 23-2, Clause 1 of the Regulations for Enforcement of the Telecommunications Business Law"(Ministry of Public management, Home Affairs, Posts and Telecommunications Announcement No. 243, April 6, 2001), for their Interconnection Accounting from FY 2003 NTT-East categorized devices such as routers for data transmission, previously non-designated facilities, under Category I Designated Facilities Management Business.


[Regulations]
The accounting procedures adopted by Type I 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 ( at equal charges).


[Statements Included]
[Statements Included]


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