Page 

23  

Rs Lakhs 

Buildings 

Plant and machinery 

Others 

Sub total 

Leased rentals 

Equipment 

Real estate 

Others 

Sub Total 

Replacement Cost Adjustment (refer note iv) 

Holding 

gain/Loss 

Supplementary 

Depreciation 

Change in Operating Cost due to replacement of assets 

Total adjustment  

Total direct cost (I) 

COST TRANSFERRED FROM SUPPORT FUNCTIONS/ 

REPLACEMENT COST TRANSFERRED FROM 

SUPPOORT FUNCTIONS (refer note iv below) 

Administration 

Billing 

Branch 

office 

Corporate 

office 

Customer 

care 

Finance and accounts 

HR 

Insurance 

IT/EDP 

Legal / regulatory 

Maintenance 

Marketing & sales 

Planning and development 

Quality 

Stores / logistics 

Sub Total (II) 

COST OF CAPITAL EMPLOYED (III) 

Total Cost (I+II+III) 

Apportionment of Cost to Products 

 Products 

Usage 

Cost allocated to product 

(No. of subscribers/ usage minutes etc.) 

Main Product I 

Sub product A 

Sub Product B 

Others  

Main Product II 

Sub Product a 

Sub Product b 

 Total 

Note: (i)  Illustrative list of network elements is at Schedule II. This list is based on a network architecture which    

may not be relevant for all service providers. The list should be suitably modified and clearly indicated in 

the manual.  

(ii)  Separate cost sheet to be generated for each of the Network Element. 

(iii) List of products/network services is at Schedule I. POTS, VPT, ISDN, Leased Lines, Bulk are product 

types of Access.  

(iv)  Replacement Cost Adjustment is relevant for reports prepared under Replacement Cost Accounting.  

(v)  Statement of computation of pre tax WACC should be attached.