1     General      
 2     Accounts in international relations where Recommendations ITU‑T D.67
and D.150 apply       
        2.1     When the accounting revenue division procedure is applied for
accounting between A and B     
        2.2     When the accounting revenue division procedure is not applied
for accounting between A and B     
        2.3     Accounting to be done by E in the cases described in clauses
2.1.2 and 2.2.2     
 3     Preparation of accounts for relations to which Recommendations ITU‑T D.67
and D.150 do not apply     
 4     General remarks on the preparation of accounts      
 5     Supply of directories            
 6     Accuracy of traffic data in monthly accounts             
 7     Estimation of lost accounting records           
 8     Traffic sampling     
 9     Queries relating to monthly accounts           
10     Adjustments and refunds    
11     Checks of accounting data  
12     Keeping of vouchers           
13     Settlements of accounts     
14     Alternative procedure of settlements of accounts    
Annex A – Monthly telephone account     
Annex B – Monthly telex account     
Bibliography