CONTENTS

 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 international 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
Annex E - Guidelines for bilateral negotiations of transitional arrangements towards cost‑orientation, 1999 to 2001
        E.1     Introduction
        E.2     General
        E.3     Indicative target rates for direct relations
        E.4     Indicative target rate for indirect relations (transit shares)
        E.5     Transition period
        E.6     Universal Service Obligations
Appendix I - Groups of countries/territories