176Matters covered by input methodologies

1. The input methodologies relating to fibre fixed line access services must include, to the extent applicable to the type of regulation under consideration,—

2. methodologies for evaluating or determining the following matters in respect of the supply of the fibre fixed line access services:
   1. cost of capital:
   2. valuation of assets, including depreciation, and treatment of revaluations:
   3. allocation of common costs (for example, between activities, businesses, access seekers, regulated services, or geographic areas):
   4. treatment of taxation; and
3. quality dimensions; and
4. regulatory processes and rules, such as—
   1. the specification and definition of prices, including identifying any costs that can be passed through to prices (which may not include the legal costs of any appeals against input methodology determinations under this Part); and
   2. identifying circumstances in which a price-quality path may be reconsidered within a regulatory period; and
5. methodologies for capital expenditure projects, including the following:
   1. requirements that must be met by the regulated fibre service provider, including the scope and specificity of information required, the extent of independent verification and audit, and the extent of consultation and agreement with other parties (including access seekers or end-users); and
   2. the criteria the Commission will use to evaluate capital expenditure proposals; and
   3. time frames and processes for evaluating capital expenditure proposals, including what happens if the Commission does not comply with those time frames.

6. Every input methodology must, as far as is reasonably practicable,—

7. set out the matters listed in subsection (1) in sufficient detail so that each affected regulated fibre service provider is reasonably able to estimate the material effects of the methodology on the provider; and
8. set out how the Commission intends to apply the input methodology to fibre fixed line access services; and
9. be consistent with the other input methodologies that relate to fibre fixed line access services.

10. Any methodologies referred to in subsection (1)(a)(ii) that relate to establishing the initial value of fibre assets (as defined in section 177) must be determined in accordance with section 177.