ABSTRACT

A Major Issue The nuyor financial issue facing the future o f international resale o f long distance services is the accounting rate. The so-called accounting rate is the way that the foreign PTT and the US carriers agree to split the revenue for calls that originate in one country and are completed in another. An understand­ ing o f how the accounting rate works and its impact on different parties is vital to setting a strategy for callback, whether you are providing it, buying it, bat­ tling against it, or whatever your involvement. I f you are planning for the future, you must understand the impact o f accounting rates or you simply won’t be able to predict the trends.