1、 INTERNATIONAL TELECOMMUNICATION UNION ITU-T D.140TELECOMMUNICATION STANDARDIZATION SECTOR OF ITU Amendment 3(11/2003) SERIES D: GENERAL TARIFF PRINCIPLES General tariff principles Charging and accounting in the international telephone service Accounting rate principles for the international telepho
2、ne service Amendment 3: Revised 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 ITU-T Recommendation D.140 (2002) Amendment 3 ITU-T D-SERIES RECOMMENDATIONS GENERAL TARIFF PRINCIPLE
3、S TERMS AND DEFINITIONS D.0 GENERAL TARIFF PRINCIPLES Private leased telecommunication facilities D.1D.9 Tariff principles applying to data communication services over dedicated public data networks D.10D.39 Charging and accounting in the international public telegram service D.40D.44 Charging and a
4、ccounting in the international telemessage service D.45D.49 Principles applicable to GII-Internet D.50D.59 Charging and accounting in the international telex service D.60D.69 Charging and accounting in the international facsimile service D.70D.75 Charging and accounting in the international videotex
5、 service D.76D.79 Charging and accounting in the international phototelegraph service D.80D.89 Charging and accounting in the mobile services D.90D.99 Charging and accounting in the international telephone service D.100D.159 Drawing up and exchange of international telephone and telex accounts D.160
6、D.179 International sound- and television-programme transmissions D.180D.184 Charging and accounting for international satellite services D.185D.189 Transmission of monthly international accounting information D.190D.191 Service and privilege telecommunications D.192D.195 Settlement of international
7、 telecommunication balances of accounts D.196D.209 Charging and accounting principles for international telecommunication services provided over the ISDN D.210D.279 Charging and accounting principles for universal personal telecommunication D.280D.284 Charging and accounting principles for intellige
8、nt network supported services D.285D.299 RECOMMENDATIONS FOR REGIONAL APPLICATION Recommendations applicable in Europe and the Mediterranean Basin D.300D.399 Recommendations applicable in Latin America D.400D.499 Recommendations applicable in Asia and Oceania D.500D.599 Recommendations applicable to
9、 the African Region D.600D.699 For further details, please refer to the list of ITU-T Recommendations. ITU-T Rec. D.140 (2002)/Amd.3 (11/2003) i ITU-T Recommendation D.140 Accounting rate principles for the international telephone service Amendment 3 Revised Annex A Guidelines for the cost elements
10、to be taken into account when determining accounting rates and accounting rate shares for the international telephone service Summary These guidelines identify the main cost elements to be used when establishing or revising cost-orientated accounting rates and accounting rate shares for the internat
11、ional telephone service. Source Amendment 3 to ITU-T Recommendation D.140 (2002) was approved by ITU-T Study Group 3 (2001-2004) under the WTSA Resolution 1 on 21 November 2003. ii ITU-T Rec. D.140 (2002)/Amd.3 (11/2003) FOREWORD The International Telecommunication Union (ITU) is the United Nations
12、specialized agency in the field of telecommunications. The ITU Telecommunication Standardization Sector (ITU-T) is a permanent organ of ITU. ITU-T is responsible for studying technical, operating and tariff questions and issuing Recommendations on them with a view to standardizing telecommunications
13、 on a worldwide basis. The World Telecommunication Standardization Assembly (WTSA), which meets every four years, establishes the topics for study by the ITU-T study groups which, in turn, produce Recommendations on these topics. The approval of ITU-T Recommendations is covered by the procedure laid
14、 down in WTSA Resolution 1. In some areas of information technology which fall within ITU-Ts purview, the necessary standards are prepared on a collaborative basis with ISO and IEC. NOTE In this Recommendation, the expression “Administration“ is used for conciseness to indicate both a telecommunicat
15、ion administration and a recognized operating agency. Compliance with this Recommendation is voluntary. However, the Recommendation may contain certain mandatory provisions (to ensure e.g. interoperability or applicability) and compliance with the Recommendation is achieved when all of these mandato
16、ry provisions are met. The words “shall“ or some other obligatory language such as “must“ and the negative equivalents are used to express requirements. The use of such words does not suggest that compliance with the Recommendation is required of any party. INTELLECTUAL PROPERTY RIGHTS ITU draws att
17、ention to the possibility that the practice or implementation of this Recommendation may involve the use of a claimed Intellectual Property Right. ITU takes no position concerning the evidence, validity or applicability of claimed Intellectual Property Rights, whether asserted by ITU members or othe
18、rs outside of the Recommendation development process. As of the date of approval of this Recommendation, ITU had not received notice of intellectual property, protected by patents, which may be required to implement this Recommendation. However, implementors are cautioned that this may not represent
19、 the latest information and are therefore strongly urged to consult the TSB patent database. ITU 2004 All rights reserved. No part of this publication may be reproduced, by any means whatsoever, without the prior written permission of ITU. ITU-T Rec. D.140 (2002)/Amd.3 (11/2003) iii CONTENTS Page A.
20、1 Network elements. 1 A.2 Related costs. 1 A.3 Other related costs 2 ITU-T Rec. D.140 (2002)/Amd.3 (11/2003) 1 ITU-T Recommendation D.140 Accounting rate principles for the international telephone service Amendment 3 Revised Annex A Guidelines for the cost elements to be taken into account when dete
21、rmining accounting rates and accounting rate shares for the international telephone service A.1 Network elements The network elements used to provide the international telephone services are generally classified as follows: international transmission facilities; international switching facilities; n
22、ational extension. A.1.1 International transmission facilities The international transmission facilities consist of international terrestrial transmission or international submarine cables, or international satellite transmission or a combination of these. These facilities include links between eart
23、h stations or cable landing stations and the international switching facilities. A.1.2 International switching facilities These facilities consist of international switching centres and their associated transmission and signalling equipment. A.1.3 National extension The national extension, used for
24、international telephone traffic, consists of national exchanges, national transmission facilities and, if appropriate and identified under a bilateral or multilateral agreement, the local loop national transmission facilities; national switching facilities; the local delivery facilities to the exten
25、t that their costs vary depending on volume; and the local delivery facilities, in particular for developing countries and countries having a low teledensity rate, by bilateral and multilateral agreement and to the extent that their costs do not vary depending on volume. A.2 Related costs The relate
26、d costs are those identified in accordance with generally accepted accounting practices and are divided into: direct costs; indirect or common costs. 2 ITU-T Rec. D.140 (2002)/Amd.3 (11/2003) A.2.1 Direct costs Direct costs derive from the provision of the relevant services and consist of: investmen
27、t costs, i.e., depreciation, interest expenses on loans and a reasonable return on equity; operation and maintenance costs; rental and lease costs of telecommunications facilities including direct transit leasing costs where applicable; switched transit costs where applicable; cost of access to nati
28、onal or local networks, if applicable; directly attributable research and development costs. A.2.2 Indirect costs These are costs, which could be identified as having a direct causal relationship to more than one service, which would normally require further analysis to determine each services cost,
29、 and for which a general allocation mechanism is used instead. These may include but are not limited to: costs of network management and planning; costs of relevant frequency spectrum, rights of way and operational licences; costs of interoperator billing and interoperator customer management. A.2.3
30、 Common costs These may include but are not limited to: general administration (e.g., head office expenses, overheads, training, etc.); management systems (e.g., accounting systems); other research and development; appropriate taxes (or equivalent). A.3 Other related costs Other costs may qualify fo
31、r inclusion by bilateral agreement. Geneva, 2004 SERIES OF ITU-T RECOMMENDATIONS Series A Organization of the work of ITU-T Series B Means of expression: definitions, symbols, classification Series C General telecommunication statistics Series D General tariff principles Series E Overall network ope
32、ration, telephone service, service operation and human factors Series F Non-telephone telecommunication services Series G Transmission systems and media, digital systems and networks Series H Audiovisual and multimedia systems Series I Integrated services digital network Series J Cable networks and
33、transmission of television, sound programme and other multimedia signals Series K Protection against interference Series L Construction, installation and protection of cables and other elements of outside plant Series M TMN and network maintenance: international transmission systems, telephone circu
34、its, telegraphy, facsimile and leased circuits Series N Maintenance: international sound programme and television transmission circuits Series O Specifications of measuring equipment Series P Telephone transmission quality, telephone installations, local line networks Series Q Switching and signalli
35、ng Series R Telegraph transmission Series S Telegraph services terminal equipment Series T Terminals for telematic services Series U Telegraph switching Series V Data communication over the telephone network Series X Data networks and open system communications Series Y Global information infrastructure, Internet protocol aspects and Next Generation Networks Series Z Languages and general software aspects for telecommunication systems
