sec.159Preparation of cost allocation manual

### sec.159 Preparation of cost allocation manual The authority may prepare a cost allocation manual for use by the access provider of a declared service if— the access provider has not prepared a cost allocation manual within 60 days of being asked to do so by the authority; or if the access provider has prepared a cost allocation manual within the time—the authority is not satisfied the manual adequately deals with the allocation of costs. The authority may, from time to time, revise the manual. In preparing or revising a manual, the authority— must consult with the access provider of the declared service; and may consult with any other persons it considers appropriate; and must, in so far as it considers it practicable, take account of the existing accounting system of the access provider of the declared service. s 159 amd 2005 No. 37 s 25 (sec.159-ssec.1) The authority may prepare a cost allocation manual for use by the access provider of a declared service if— the access provider has not prepared a cost allocation manual within 60 days of being asked to do so by the authority; or if the access provider has prepared a cost allocation manual within the time—the authority is not satisfied the manual adequately deals with the allocation of costs. (sec.159-ssec.2) The authority may, from time to time, revise the manual. (sec.159-ssec.3) In preparing or revising a manual, the authority— must consult with the access provider of the declared service; and may consult with any other persons it considers appropriate; and must, in so far as it considers it practicable, take account of the existing accounting system of the access provider of the declared service. - (a) the access provider has not prepared a cost allocation manual within 60 days of being asked to do so by the authority; or - (b) if the access provider has prepared a cost allocation manual within the time—the authority is not satisfied the manual adequately deals with the allocation of costs. - (a) must consult with the access provider of the declared service; and - (b) may consult with any other persons it considers appropriate; and - (c) must, in so far as it considers it practicable, take account of the existing accounting system of the access provider of the declared service.