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Author:Cave, M.
Lever, K.
Mills, R.
Title:Cost Allocation and Regulatory Pricing in Telecommunications
Journal:Telecommunications Policy
1990 : DEC, VOL. 14, p.505-520
Index terms:
Freeterms:Cost allocation, Telecommunications
services, Stand-alone costs
Language:eng
Abstract:Two approaches to cost allocation are examined: the fully distributed costs aproach and the computation of stand-alone costs. The former allocates to each service its directly attributable costs and a proportion of common costs, on the basis of accounting data which reflect the existing mix of technology. The latter involves the construction of notional systems which can be based on pure technologies.
SCIMA record nr: 112297
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