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INTERNATIONALTELECOMMUNICATIONUNIOND.151TELECOMMUNICATIONSTANDARDIZATIONSECTOROFITUCHARGINGANDACCOUNTINGININTERNATIONALTELECOMMUNICATIONSERVICESOLDSYSTEMFORACCOUNTINGININTERNATIONALTELEPHONYITU-TRecommendationD.151(ExtractfromtheBlueBook)NOTES1ITU-TRecommendationD.151waspublishedinFascicleII.1oftheBlueBook.ThisfileisanextractfromtheBlueBook.WhilethepresentationandlayoutofthetextmightbeslightlydifferentfromtheBlueBookversion,thecontentsofthefileareidenticaltotheBlueBookversionandcopyrightconditionsremainunchanged(seebelow).2InthisRecommendation,theexpression“Administration”isusedforconcisenesstoindicatebothatelecommunicationadministrationandarecognizedoperatingagency.ITU1988,1993Allrightsreserved.Nopartofthispublicationmaybereproducedorutilizedinanyformorbyanymeans,electronicormechanical,includingphotocopyingandmicrofilm,withoutpermissioninwritingfromtheITU.FascicleII.1-Rec.D.1511RecommendationD.151FascicleII.1-Rec.D.151OLDSYSTEMFORACCOUNTINGININTERNATIONALTELEPHONY(Geneva,1972)1IntroductionThenewsystemforaccounting(RecommendationD.150)mightnotalwaysbeappliedinsomerelationsespeciallywhereradiotelephonecircuitsareusedand,inthesecases,thefollowingprovisionsmaybeadaptedappropriately.WhenRecommendationD.150isnotapplied,itisrecommendedthattheaccountingrateforintercontinentalcalls,expressedinunitsofchargedtime,shouldbedividedinaccordancewiththeprinciplessetoutbelow.2CallsoverdirectintercontinentalcircuitsTheaccountingrateforcallsoverdirectcircuitsshouldinprinciplebedividedequallybetweentheterminalAdministrationsunlessotherarrangementsareagreedamongtheAdministrationsconcerned1).3CallsoverachainofintercontinentalcircuitsForcallsoverachainofintercontinentalcircuits,theaccountingrateshouldnotexceedthesumoftheaccountingratesforcallsovereachoftheindividualcircuits.However,theAdministrationsconcernedmayagreetofixatotalaccountingratelessthanthesumoftheindividualaccountingrates.Thetotalaccountingrateshouldinprinciplebeapportionedbetweentheindividualcircuitsinproportiontotheaccountingratefordirectcallsovereachindividualcircuit.TheamountsaccruingtoeachcircuitshouldthenbedividedequallybetweentheAdministrationsateachendofeachcircuitunlessotherarrangementsareagreedbetweenthem.4Callsextendedovercontinentallandlines(thatis,usingthemasanintermediatesectionorasanextensionofanintercontinentalcircuit)Theprinciplesforthedeterminationofthetotalaccountingratearethesameasin§3,exceptthatAdministrationsofcontinentalcountriesoperatingaradiotelephonecircuitmayagreetoforegoanysharefortheterminallandsectionusedontheircontinenttoextendcallsoverintercontinentalcircuits.Administrationsconcernedintheprovisionofthelandlinesectionshouldnotaskforhigherpaymentsthanthoseapplyinginthecaseofcallsobtainedentirelybylandline.Thetotalaccountingrateshouldinprinciplebedividedasfollows:a)thepartoftheaccountingrateaccruingtotheintercontinentalcircuit(orcircuits)shouldbedividedbetweentheAdministrationsattheendoftheintercontinentalcircuit(orcircuits)asindicatedin§§2and3above;b)thepartoftheaccountingrateaccruingtothecontinentalcircuitshouldbedividedinproportiontotheamountsrequiredbyeachAdministrationconcernedintheprovisionofthecontinentalcircuit.Wheretheapplicationoftheaboveprincipleswouldresultindifferentaccountingratesforcallsoverdifferentroutesinagivenrelation,theAdministrationsconcernedwiththeoperationofthemostexpensiveroute(orroutes)shouldagreehowtherateshouldbescaleddowntothelowerfigure.UnlessotherwisedecidedbyagreementbetweentheAdministrationsconcerned,thisshouldbedonebyaproportionatereductioninthehypotheticalsharesapplicabletothemostexpensiveroutes.5Similarconsiderationsmayapplytocontinentalrelationsespeciallywhereradiotelephonecircuitsareused._______________1)Certainlargecountriesclaimlandlinesharesinrespectofcallsextendedtoplacesataconsiderabledistancefromtheintercontinentalcircuitterminal,beforedivisionofthebalanceofrevenue.
本文标题:ITU-T D.151 (11 1988) Old system for accounting in
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