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Postal Services Act, 1998 (Act No. 124 of 1998)

Accounting Separation Regulations for Reserved Postal Services

3. Level of Disaggregation

 

1) Revenues, costs and assets for regulated services are to be disaggregated into business segments and cost centres as follows:
a) Consumer Services Centre comprises costs and assets that are directly associated with the provision and maintenance of retail operations and facilities and its proportionate share of joint, common fixed costs that are incurred by the total Corporate Entity.
b) Transportation Services Centre comprises costs and assets that are directly associated with the provision and maintenance of transport-related operations and facilities and its proportionate share of joint, common fixed costs that are incurred by the total Corporate Entity.
c) Processing Services Centre comprises costs and assets that are directly associated with the provision and maintenance of mail and parcel processing operations and facilities and its proportionate share of joint, common fixed costs that are incurred by the total Corporate Entity.
d) Collection and Delivery Services Centre comprises costs and assets that are directly associated with the provision and maintenance of operations and facilities employed to collect and deliver mail and parcels and its proportionate share of joint, common fixed costs that are incurred by the total Corporate Entity.
e) Regulated Postal Services Business ("Postal business") comprises revenues, costs and assets that are directly associated with the sale of reserved and unreserved postal services to consumers, agents and franchisees of the Licensed Operator and international operators.