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Product Cost Statement 

(iii) 

Product wise Cost Sheet in the Proforma  C  of Schedule III; 

Network Element Cost Statements 

(iv) 

Network Element wise Cost Sheet shall be prepared which clearly 

indicates cost and its allocation to various products. An indicative list 

of Network elements of services for which these cost sheets shall be 

prepared is at Schedule II. However, the list of network elements shall 

depend on network architecture used by the service provider. The 

Network Element Cost Statements shall be prepared in the Proforma 

 D  of Schedule III;  

(v) 

A summary sheet showing network element wise total cost, cost driver 

and cost per unit of usage. The statement shall be prepared in Proforma 

 E  of Schedule III; 

(vi) 

A summary sheet indicating network element wise cost allocated to 

various products. The statement shall be prepared in Proforma  F  of 

Schedule III; 

Capital Employed Statements 

(vii)  Capital Employed Statement for each of the service rendered by the 

service provider and specified in regulation 1(2). The statement shall 

be prepared in Proforma  G  of Schedule III; 

(viii)  A statement showing allocation of capital employed for a service to the 

network elements. The statement shall be prepared in Proforma  H  of 

Schedule III; 

Fixed Asset Statement 

(ix) 

Statement showing category wise fixed assets and depreciation in the 

Proforma  I  of Schedule III'; and 

  Non Financial Report 

(x) 

A statement of operational data relating to network architecture, 

network usage, network capacity, product, services volumes, tariffs, 

etc. Reports for services mentioned in Regulation 1(2) shall be 

prepared in Proformae  L  to  T  of Schedule III. 

(2)  The service providers shall prepare Reports mentioned in Regulation 4 (1) every 

year on the basis of historical cost accounting and every second year on the basis 

of replacement cost accounting: 

Provided that if less than three years have elapsed since issue of the license to 

provide a particular service, the financial statements based on Replacement Cost 

Accounting may not be prepared for that service.