�1���� Scope
�2����
Introduction
�3����
Service aspects
�4����
General model for accounting
������� 4.1���� General definition
������� 4.2���� Presentation of the model
�5����
Principles for accounting
������� 5.1���� Assumptions
������� 5.2���� General principles
������� 5.3���� Accounting for specific cost elements
������� 5.4���� Service specific principles
�6����
Accounting formulas for services
������� 6.0���� General
���� ���6.1���� Delivery to UAs
and transfer to PRMDs
������� 6.2���� Deliveries made via access units
������� 6.3���� Accounting method for reverse charging
������� 6.4���� Time as an element in accounting
�7����
Settlements
Annex A � Abbreviations
Annex B � Glossary
Annex C � Account statement
Annex D � Example account
Annex E � Example calculations
������� E.1���� Direct terminal route � USA (A) to UK (B)
������� E.2���� Indirect terminal route � Japan (A) to UK (B) via USA (A)
������� E.3���� Transit route � USA (A) to France (C) via UK (B)
������� E.4���� Direct terminal route � USA (A) to UK (B)
Annex F � Examples of reverse charging accounting
������� F.1���� Direct terminal route � UK (A) to USA (B)
������� F.2���� Indirect terminal route � UK (A) to Japan (B) via USA (A)
������� F.3���� Transit route � France (A) to USA (C) via UK (B)
������� F.4���� Direct terminal route � UK (A) to USA (B)