1、SJDmITU-T RECMN D-4OOR-ENGL L999 48b259L Obb9520 364 INTERNATIONAL TELECOMMUNICATION UNION ITU=T TELECOMMUNICATION STANDARDIZATION SECTOR OF ITU D.400R SERIES D: GENERAL TARIFF PRINCIPLES Recommendations for regional application - Recommendations applicable in Latin America (I 2/99) Accounting rates
2、 applicable to direct traffic relations in voice telephony between countries in Latin America and the Caribbean ITU-T Recommendation D.400R (Previously CCITT Recommendation) STDaITU-T RECMN D.400R-ENGL 1999 ITU-T D-SERIES RECOMMENDATIONS GENERAL TARIFF PRINCIPLES TERMS AND DEFINITIONS ENERAL TARIFF
3、PRINCIPLES Private leased telecommunication facilities Tariff principles applying to data communication services over dedicated public data networks Charging and accounting in the international public telegram service Charging and accounting in the international telemessage service Charging and acco
4、unting in the international telex service Charging and accounting in the international facsimile service Charging and accounting in the international videotex service Charging and accounting in the international phototelegraph service Charging and accounting in the mobile services Charging and accou
5、nting in the international telephone service Drawing up and exchange of international telephone and telex accounts International sound- and television-programme transmissions Charging and accounting for international satellite services Transmission of monthly international accounting information Ser
6、vice and privilege telecommunications Settlement of international telecommunication balances of accounts Chargin and accounting principles for international telecommunication services Charging and accounting principles for universal personal telecommunication Charging and accounting principles for i
7、ntelligent network supported services Recommendations applicable in Europe and the Mediterranean Basin provide % over the ISDN RECOMMENDATIONS FOR REGIONAL APPLICATION D.0 D. 1 -D.9 D.10-D.39 D.40-D.44 D.45-D.49 D.60-D .69 D .70-D .75 D.76-D.79 D.80-D.89 D.90-D.99 D. 100-D.159 D.160-D.179 D.180-D.18
8、4 D.185-D.189 D. 190-D. 191 D.192-D. 195 D. 196-D.209 D.210-D.279 D .280-D .284 D.285-D.299 D.300-D .399 s applicable in iatin Americ D .400-R “49 Recommendations applicable in Asia and Oceania D 500-D .599 Recommendations applicable to the African Region D.600-D.699 For further details, please refe
9、r to ITU-T List of Recommendations. STDaITU-T RECMN D-400R-ENGL 3999 48b25L Obb522 137 ITU-T RECOMMENDATION D.400R ACCOUNTING RATES APPLICABLE TO DIRECT TRAFFIC RELATIONS IN VOICE TELEPHONY BETWEEN COUNTRIES IN LATIN AMERICA AND THE CARIBBEAN Summary This Recommendation establishes the base for nego
10、tiation of accounting rates which apply to countries in the TAL Group. The TAL Group had decided to revise the maximum level of accounting rates stipulated in Recommendation D.500R on the basis of the results of the 1999 accounting rate survey in the region. The cost model/methodology developed by t
11、his Group is also annexed as an appendix to this Recommendation. Source ITU-T Recommendation D.400R was revised by ITU-T Study Group 3 (1997-2000) and was approved under the WTSC Resolution No. 1 procedure on 17 December 1999. Recommendation D.400R (12/99) i STD-ITU-T RECMN D.40OR-ENGL 1494 48b2541
12、Obb4523 073 FOREWORD ITU (International Telecommunication Union) is the United Nations Specialized Agency in the field of telecommunications. The ITU Telecommunication Standardization Sector (ITU-T) is a permanent organ of the ITU. The ITU-T is responsible for studying technical, operating and tarif
13、f questions and issuing Recommendations on them with a view to standardizing telecommunications on a worldwide basis. The World Telecommunication Standardization Conference (WTSC), which meets every four years, establishes the topics for study by the ITU-T Study Groups which, in their turn, produce
14、Recommendations on these topics. The approval of Recommendations by the Members of the ITU-T is covered by the procedure laid down in WTSC Resolution No. 1. In some areas of information technology which fall within ITU-Ts purview, the necessary standards are prepared on a collaborative basis with IS
15、0 and IEC. NOTE In this Recommendation, the expression “Administration“ is used for conciseness to indicate both a telecommunication administration and a recognized operating agency. INTELLECTUAL PROPERTY RIGHTS The iTU draws attention to the possibility that the practice or implementation of this R
16、ecommendation may involve the use of a claimed Intellectual Property Right. The ITU takes no position concerning the evidence, validity or applicability of claimed Intellectual Property Rights, whether asserted by ITU members or others outside of the Recommendation development process. As of the dat
17、e of approval of this Recommendation, the 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 the latest information and are therefore strongly urged to con
18、sult the TSB patent database. O ITU 200 All rights reserved. No part of this publication may be reproduced or utilized in any form or by any means, electronic or mechanical, including photocopying and microfilm, without permission in writing from the ITU. Recommendation D.400R (12/99) 11 STD-1TU-T R
19、ECMN D.400R-ENGL L999 D 48b259h 0bb9524 TOT CONTENTS Page Appendix I . Maximum accounting rate . Appendix II . Methodology for evaluating cost of an international call for TAL members . II . 1 II.2 II.3 II.4 II.5 Introduction . General overview II.2.1 Brief review of methodologies considered II.2.2
20、The way forward. . II.2.3 Description of the methodology Proposed Formula re per Unit Cost and Termination Charge . II.3.1 II.3.2 II.3.3 II.3.4 II.3.5 II.3.6 II.3.7 II.3.8 II.3.9 Objective Detemination of Inputs . Capital Investment . Capital Investments revised in 1999) It is recommended that subje
21、ct to their sovereignty, Administrations of the countries of the Tariff Region of Latin America and the Caribbean, when negotiating agreements among themselves to establish accounting rates in respect to their direct telephone relations, should give consideration to the following: In traffic relatio
22、ns, where analytical cost data are available through the application of a cost modellmethodology approved by TAL (see Appendix II), such data should form the basis for multilateral negotiations as provided for in the ITU Regulations and Recommendations D. 140 and D. 150. Where relevant cost data, as
23、 referred to in 1) above, are not available, the median of a sample of published accounting rates in the TAL tariff survey, as in Appendix I, should be used as a basis for bilateral negotiations as provided for in the ITU Regulations and Recommendations D. 140 and D. 150. Appendix I will be revised
24、annually. Administrations of countries that will be subject to extreme economic difficulties in implementing the rates suggested in Appendix I should be allowed phased transitional arrangements towards the suggested target rate that applies to the country. The Administration of each country seeking
25、concessional arrangements under 3) above is responsible for providing the relevant evidence, when required in support of its case. Notwithstanding 2) and 3) above, each Administration should work expeditiously to make available analytical cost data to implement the proposed amendments to Recommendat
26、ion D. 150. As a further transitional arrangement, accounting rates for exchanging traffic among countries of the TAL Region should not be set at levels above those that apply to traffic exchanged with countries outside the TAL Region, unless there is a justification. In exchanging traffic, Administ
27、ration may bilaterally agree to arrangement other than 50hO sharing of accounting rate. APPENDIX I Maximum accounting rate The recommended maximum accounting rate per minute is 0.68 SDR. Recommendation D.400R (12/99) 1 APPENDIX II Methodology for evaluating cost of an international call for TAL memb
28、ers 11.1 Introduction Most of the Administrations in the TAL region are aware that recent international developments have accentuated the need for the application of appropriate cost accounting methodologies to calculate the actual cost of telecommunication services. This is to ensure that tariffs a
29、re reflective of associated costs. Detailed cost accounting in telecommunications is no longer an elective pursuit, it is a compulsory exercise. In the circumstances, TAL has developed a methodology which can assist the TAL countries in estimating the cost per minute of International Message Telepho
30、ne Service (IMTS) and their respective termination charges. This appendix is separated into five subclauses: e Subclause II. 1 : Introduction. the need for compliance with the principles under ITU-T D.140, special characteristics of economies in the region and the formula for calculating per unit co
31、st and termination charge. methodology adapted by TAL members taking note of subclause II.2. and their associated cost to be included in the determination of the different elements of the cost of an international call (international transmission, international switch and national extension). TAL cos
32、ting methodology. It is recognized that the format and the allocator(s) adopted by any member of TAL in their efforts to determine the cost of an intemational call may differ. The principles noted under subclause II.2 however are expected to be maintained. e Subclause II.2: General overview. It prov
33、ides a general overview of costing methodologies, 0 Subclause 11.3: Description of the methodology. It provides a description of the Subclause II.4: Detailed checklists. It provides a detailed checklist of the investment items + 0 Subclause II.5: Working example. It provides a working example of the
34、 application of the 11.2 General overview 11.2.1 Brief review of methodologies considered In developing the cost methodology to determine the price per minute of an international call for the TAL region, a number of cost models were considered including: The Ramsey Method A derivation of tariff base
35、d on marginal utility. This model allows for the coverage of fixed and variable costs where price elasticity is unresponsive. The Incremental Cost Method Which equates tariff to cost of production of the additional unit of the good or service. Added to unit cost is an allocated share of common costs
36、, excluding administrative costs. The Marginal Cost Method A calculus of costs that includes operational and maintenance costs, depreciation, the financial cost of servicing debt or the opportunity cost with respect to the capital invested as per the last unit of the good or service produced. 2 Reco
37、mmendation D.400R (12/99) STD=ITU-T RECMN Dm4OOR-ENGL 1999 48b2591 Obb9527 719 m The TAS Model Which denominates unit cost in terms of investment and operating costs, shared costs which include direct and indirect R - international switching facilities; and - national extension. International transm
38、ission facilities involve: International terrestrial transmission or international submarine andor international satellite transmission; cable-landing stations, national links between these facilities and the international exchange. Switch - international switch center and associated transmission an
39、d switch signalling equipment. National extension network consists of national exchanges and national transmission facilities and, where appropriate and identified by mutual or multilateral agreement, the local loop. D. 140 stipulates that the operators costs should be identified pursuant to world-b
40、ased accepted accounting practices in terms of direct and indirect costs. Direct costs are analogous to investment, operation and maintenance, rental and lease of facilities, switched transit traffic and direct transit leasing costs where applicable and direct investment in research and development.
41、 Indirect or common costs are expenses that are not exclusive to the provision of international telephone service, including, general administration, management and accounting systems, other research and development and appropriate taxes. D.140 also allows for other costs to be included in the cost
42、calculus, subject to bilateral agreement. 11.2.2 The way forward In developing the cost methodology, elements were taken from most of the models in the reference above, in particular the TAS model. However, the fundamental concept that shaped the principal equation of the methodology for TAL members
43、 is based on certain socioeconomic characteristics that are common in Latin American and Caribbean economies and which impact significantly on the cost of delivering telecommunication services in these countries. Cognizance was given to the fact that most, if not all the Administrations in the TAL r
44、egion, operate less-than-full-capacity telecommunication operations. Less-than-full-capacity throughput indicates that long run “Parieto Optimality“ has not been attained in the delivery of telecommunication services. As such average cost is above both incremental cost and marginal cost but may not
45、be at the highest point on the long run cost curve. It is therefore analytically inappropriate to estimate cost of service for these telecommunication Administrations by applying models with inbuilt parameters based on assumptions of optimum efficiency. It must be borne in mind that the objective is
46、 to estimate the actual cost, not the expected cost therefore actual, audited accounts and information of a companys general ledger is recommended to be used to determine the price of an international call. Recommendation D.400R (12199) 3 STDeITU-T RECMN D-400R-ENGL 1999 H 48b259L Obb9528 655 Actual
47、 cost is the nominal expenses incurred to produce a good or service in a financial year. Where externalities impact on the administrations operation, they must be included in the cost of the service. If not, the Administration would go out of business, except where technical efficiency gains are imm
48、ediately realized. Externalities are consistent with certain characteristics of economies in the region of which the most critical are: - less-than-full capacity operation, particularly in international switching where average capacity usage is below 30%; average level of teledensity of less than 25
49、%; domestic tariff priced below market rate; most domestic currencies are not convertible; inflation and interest cost of capital are relatively high; though many of the countries have submitted commitments to the WTO to introduce competitive market structures, complete restructuring of the markets in basic telephony is Administrations in the region are inclined to invest in up-market technology and introduce more efficient management which can impact favorably on cost. Informed by those characteristics, the logical approach seems to be for the formulation of a model to
