Imputation testing and non-price terms and conditions report

The ACCC released the following reports as part of the arrangements to monitor the accounting separation of Telstra:

  • Current cost accounting report (CCA) - current cost accounting as well as the historical costs already used in the regulatory accounting framework (RAF)
  • Imputation testing report - imputation testing of core telecommunications services supplied to access seekers
  • Non-price terms and conditions report - key performance indicators on non-price terms and conditions that compare service performance between retail and wholesale supplied services.

On 28 March 2014 the ACCC revoked the Telstra Accounting Separation Record Keeping Rules. Telstra is therefore no longer required to provide these reports to the ACCC.


The imputation and non-price terms and conditions report for the December quarter 2003 was publicly released by the ACCC in April 2004.

1 Apr 2004