Accounting Separation Regs for Reserved Postal Services

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Accounting Separation Regulations

1. Definitions

2. Purpose of these Regulations

3. Level of Disaggregation

4. Regulated Postal Services Business

5. Reporting Requirements

6. Reporting Deadlines

7. Generally Accepted Accounting Principles

8. Accounting Separation Principles

9. Accounting Separation Methodology

10. Cost Centre Cost Pools

11. Business Activity Cost Pools

12. Attribution Steps

13. Measurement of the net avoidable cost of Universal Service

14. Audit of Regulatory Financial Statements ("RFS")

15. Operator's Procedure Manual

16. Procedure Manual Content

17. Review and Amendments to the Regulations

18. Records

19. Confidentiality

Annexure 1 : Regulatory Financial Statement Templates

Annexure 2 : Procedures Manual Content