(Reference)[Outline of Rules for ユースカジノ Telecommunications Facilities Interconnection Accounting]

[Purpose]

The purpose of these Accounting Regulations is to specify the accounting methods used for interconnection to ユースカジノ telecommunications facilities and to clarify revenues and expenses, etc. related to this interconnection, thereby contributing to the fair calculation of interconnection charges.

• *With respect to the expenses of telecommunications facilities attributed to the ユースカジノ Management Business, data are totaled and classified by type of equipment such as switches and transmission lines, to provide a basis for calculating interconnection charges for each unbundled element.

[Regulations]

The accounting procedures adopted by telecommunications carriers that install category 1 designated telecommunications facilities are separated into the business that manages and operates category 1 designated telecommunications facilities (ユースカジノ Management Business) and the business that uses such facilities to provide services to users (ユースカジノ Usage Business), and the ユースカジノ Management Business provides these facilities to the ユースカジノ Usage Business and other carriers on equal terms.

[Statements included]