Accounting Standards and Regulations for the Type I Telecommunications Enterprises Article 25

In the cost data collection process, costs incurred shall first be attributed to individual operational units that directly causes the costs to arise, and then follow the Separations Accounting methodologies prescribed under Articles 20 through 24.The cost data collection process could involve a number of detailed sub-processes, depending on how the cost information is initially captured in an Operator's accounting system. The attribution of costs shall follow the Separations Accounting methodology prescribed in this Code.