Accounting Standards and Regulations for the Type I Telecommunications Enterprises Article 13

In implementing accounting separation, an Operator shall adhere to the following principles:a. Costs, assets, and revenues shall be attributed to Licensed Service segments in accordance with the activities that cause those costs, assets, or revenues to arise.b. The attribution of cost, assets, and revenues shall be objective and unbiased.c. There shall be consistency of separation treatments from year to year.d. The attribution methods used for costs, assets and revenues shall be reasonable and transparent.e. Where sampling is used, it shall be based on generally accepted statistical techniques or methods.