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We establish the cost accounting systems that must be applied to operators declared with significant market power and that are required to maintain regulatory accounting to enable the setting of regulated prices, also specifying the format and accounting methods they must use.
We annually review the cost results of obligated operators in order to obtain information on revenues, costs, and service margins. In this review, we verify that the operators comply with the established criteria and, if necessary, order the pertinent modifications, providing relevant information for various regulatory decisions.
We also determine the rates of return to be considered for the calculation of capital costs in regulatory cost accounting, in order to contemplate a reasonable rate of return on the investments made.
