Articles 43 (6) (i) of the Communications Act mandates the operator with significant power to establish and maintain a cost accounting system in accordance with cost allocation and separation rules approved by the Authority for the purpose of ensuring that a vertically integrated communications provider's costs and revenues are properly attributed or assigned to specific activities and facilitate the detection of anti-competitive cross-subsidies by an independent auditor. Articles 43 (6) (l) also requires of these operators to have accounting separation.