Rules for allocation of assets and liabilities, costs and revenues and of depreciation rules

The rules for allocation of assets and liabilities, costs and revenues define the method the regulated entities use for the allocation of costs and revenues, assets and liabilities which are not possible to be unambiguously allocated to the respective regulated activity. Based on these rules, the entities are obliged to keep records of the matters which are subject to accounting, registry of the costs, revenues, assets and liabilities, with the purpose to avoid discirmination and cross- subsidies.