Cost documentation

(1) The cost documentation to be submitted in proceedings under section 40(1) and (2) comprises, in particular:
1. current cost records, which, unless otherwise directed, are to be made available electronically;
2. a detailed description of the service, including particulars of service quality;
3. a draft of the general terms and conditions of business;
4. a statement whether the service is the subject of an access agreement under section 23 or 28, of an established reference offer under section 29, or of an access order under section 47;
5. particulars of
a) turnover,
b) sales volumes,
c) the amount of the individual costs under subsection (2),
d) the amount of contribution margins, and
e) the development of customer demand structures for the service applied for, for the two preceding years and for the application year and the following two years; and
6. insofar as flat-rate tariffs are not applied for in respect of particular services or service components, a justification for why such an application is exceptionally not possible.
(2) The cost records under subsection (1), point 1, comprise costs that can be directly attributed (direct costs) and costs that cannot be directly attributed (common costs). In particular, the following must be set out:
1. the input quantities underlying the cost accounting, the corresponding prices, in each case individually and as an average value, and the capacity utilisation achieved and expected during the documentation period; and
2. the method used to determine costs and investment values, and plausible quantity-based allocation keys for allocating costs to the undertaking's individual services.
(3) The applicant undertaking must submit, regularly once a year at the close of each financial year, the undertaking's total costs and their allocation to cost centres and to individual services, broken down into direct costs and common costs. The particulars for non-regulated services may be aggregated.
(4) The cost records under subsection (1), point 1, must, in terms of their transparency and the preparation of the data, enable examination by the Federal Network Agency and a decision within the period under section 40(5).
(5) Documents not submitted with the application are taken into account only where doing so does not jeopardise compliance with the standard ten-week period under section 40(5). Where the Federal Network Agency requests additional documents and information during the proceedings, these need be taken into account only where the applicant undertaking submits them within a period set by the Federal Network Agency.
(6) Cost accounting methods must, as a general rule, be applied consistently by the applicant undertaking across applications.
(7) The powers under section 47 remain unaffected.