Regulations for Administration on Fixed Network Telecommunications Business Article 46

An operator shall, depending upon the business engaged by it, establish an accounting system which can separately calculate its assets, liabilities, income, cost and profit and loss.The accounting system established pursuant to the preceding Paragraph shall enable an operator to provide the costs of engaging in local network business, local distance network business, international network business and leased-circuit business as well as the costs of providing unbundled network element.