OBS_VALUE: The universal service provider shall be provided with a cost accounting system that allows a separation of accounts between each of the services and products which are part of the universal service and those which are not, so that the net cost of the universal service may be calculated. The cost accounting system shall also allow the separation between costs associated to the various operations integrating the postal service (article 15). For more info check  Directive 97/67/EC with regard to the full accomplishment of the internal market of Community postal services as last amended by Directive 2008/6/EC, Article 14(2) 