Regulatory accounting framework

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In 2001, the ACCC introduced the Telecommunications Industry Regulatory Accounting Framework (RAF), a vertical and horizontal accounting separation model that required revenue and cost information for wholesale and retail services to be reported to the ACCC. The RAF also required that service usage information, such as the number of local calls and the number of national long distance minutes, be reported. The ACCC amended the RAF in 2003, taking account of the new accounting separation regime.

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