�Annex� A�
�� Guidelines for the cost
elements to be taken into account when determining accounting rates and
accounting rate shares for the international telephone service
������� A.1���� Network elements
����������������� A.1.1���� International transmission facilities
����������������� A.1.2���� International switching facilities
����������������� A.1.3���� National extension
������� A.2���� Related costs
����������������� A.2.1���� Direct costs
����������������� A.2.2���� Indirect or common costs
������� A.3���� Other related costs
Annex� B� �� Guidelines regarding
the provision of information relating to accounting rates for the international
automatic telephone service
Appendix� B.I
Appendix� B.II� �� Global accounting rate
percentage movement
Annex� C� �� Guidelines for
bilateral negotiation of accounting rates and accounting rate shares in the
interna�tional telephone service
������� C.1���� Introduction
������� C.2���� General guidelines
������� C.3���� Approaches
����������������� C.3.1���� Approach 1
����������������� C.3.2���� Approach 2
Annex� D� �� Transitional
arrangements to cost-orientated mechanisms