Sch 3 para 5
(1) If an access condition imposes rules on any person about the use of cost accounting systems, OFCOM may secure that the condition also imposes an obligation on the person to make arrangements for a description to be made available to the public of the cost accounting system used. (2) If OFCOM impose an obligation on a person under sub-paragraph (1), the description of information to be made available must include details of— (a) the main categories under which costs are brought into account for the purposes of that system, and (b) the rules applied for the purposes of that system with respect to the allocation of costs.