Cost accounting

By virtue of Art. 62 of the Act of 13 June 2005 BIPT may impose a cost accounting system on the operator with significant market power. In that case BIPT publishes a description of the cost accounting system comprising the division of the costs and the rules to be applied. BIPT regularly publishes a statement that the cost accounting system complies with the prescriptions. 

BIPT also determines the value of certain parameters used in the cost models, especially the weighted average cost of capital (WACC).