Art. 48

(Art. 55 para. 2 RTVA)

1. Chargeable costs for the calculation of the cost-based compensation in accordance with Article 55 paragraph 2 RTVA are the telecommunications service provider’s costs that are in a causal relationship with the broadcasting of the programme service concerned (relevant costs). These include:
   1. the additional costs for the parts of the installation used by the broadcaster; and
   2. a proportional element of the joint costs and overheads.
2. The costs in accordance with paragraph 1 must be determined according to the following principles:
   1. the costs correspond to the expenditure and investments of an efficient provider;
   2. the installation is valued using book values;
   3. the amortisation period takes account of the economic life of the installation;
   4. the data used for the calculation must be transparent and must come from reliable sources;
   5. interest on the capital employed is charged in accordance with conditions which are customary for the sector.
3. If a telecommunications service provider broadcasts an access-entitled programme service, it shall keep this activity separate in its accounting system from all other activities and shall bill the broadcaster separately for the costs of broadcasting the programme service. The telecommunications service provider shall carry out the accounting in accordance with the recognised principles of best practice.