Accounting Standards and Regulations for the Type I Telecommunications Enterprises Article 28

After classifying operating costs under Articles 20 through 24, an Operator shall perform cost allocation in the following tiered steps:a. To allocate the costs of General Administrative and Miscellaneous Functions across Services, Network Components, and Supporting Functions cost pools, using Attributable Cost Method.b. To allocate the Supporting Functions costs to Services cost pools, and Network Components cost pools, based on appropriate cost drivers.c. To allocate the Network Components costs to Services cost pools based on appropriate cost drivers.d. To group Services costs into Licensed Service segments.