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(Reference)


[Outline of Designated Telecommunications Facilities Interconnection Accounting Regulations]



[Purpose]
The purpose 라이브 카지노 사이트hese Accounting Regulations is to specify the accounting methods used for interconnection to designated telecommunications facilities and to clarify revenues and expenses, etc., 관련 this interconnection, thereby contributing to the calculation of appropriate interconnection charges.

��With respect to the expenses of telecommunications facilities that are attributed to the 라이브 카지노 사이트acilities Management Business, data are totaled and classified per equipment category unit, such as switches and transmission lines, in order to provide a basis for calculating interconnection charges for each unbundled element.

[Regulations]
The accounting procedures adopted by Type I telecommunications carriers that install designated telecommunications facilities (NTT- West and NTT- East) are separated into the business to manage and operate designated telecommunications facilities (라이브 카지노 사이트acilites facilities to provide service, and the 라이브 카지노 사이트acilities Management Business provides these facilities to the 라이브 카지노 사이트acilities Usage Business and other carriers on equal conditions (charges).

[Statements Included]
As the statements for the fiscal year ending March 31, 1999 have been prepared on the basis 라이브 카지노 사이트he closing of accounts prior to the reorganization of NTT, the statements of NTT- West and NTT- East consist 라이브 카지노 사이트he same contents.

(1)Profit and Loss Statement
�@�� Profit (loss) of the 라이브 카지노 사이트acilities Management Business and 라이브 카지노 사이트acilities Usage Business
(2)Statement of Mean Capital Employed and Rate of Return
�@�� Mean capital employed (rate base) by the 라이브 카지노 사이트acilities Management Business and 라이브 카지노 사이트acilities Usage Business, and the rate of return on that employed by the Management Business (pre-tax basis).
(3)Detailed Statement of Fixed Assets (라이브 카지노 사이트acilities Management Business)
�@�� Fixed assets attributed to the 라이브 카지노 사이트acilities Management Business
(4)Detailed Statement of Fixed Asset Attribution
�@�� Breakdown of fixed assets attributed to the 라이브 카지노 사이트acilities Management Business and 라이브 카지노 사이트acilities Usage Business
(5)Detailed Statement of Expenses by Equipment Category
�@�� Breakdown of expenses by equipment category for the 라이브 카지노 사이트acilities Management Business and 라이브 카지노 사이트acilities Usage Business


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