The ACCC has released a series of current cost accounting, imputation testing and non-price terms and conditions reports since the introduction of the enhanced accounting separation regime.
Imputation testing and non-price terms and conditions reports for the September quarter 2004 onwards are published under the revised record-keeping rules published in September 2004. Current cost accounting reports for the half-year to June 2004 onwards are also published under the revised record-keeping rules.