The costing manual sets out how Aurizon Network will prepare the annual below-rail financial statements for its regulated services. The below-rail financial statements may inform our review of Aurizon Network’s draft access undertakings, but they do not determine the maximum allowable revenue.
Costing manual 2020
We approved Aurizon Network’s proposed amendments to the 2019 costing manual. The updated manual forms the 2020 costing manual. Aurizon Network will use this manual to prepare its 2019–20 below-rail financial statements.
Costing manual 2019
We approved Aurizon Network’s proposed amendments to the costing manual in June 2019.
Costing manual 2016
On 8 December 2016, we approved the draft costing manual proposed by Aurizon Network in July 2015. The draft manual, submitted on 28 October 2016, sets out how Aurizon Network will prepare its below-rail financial statements.
We sought stakeholder comments, particularly on the level and type of information stakeholders consider needs to be provided in the financial statements and how this should be articulated in the costing manual.
The cost allocation manual sets out the accounting procedures to be applied by Aurizon Network to provide information on costs and revenues for its declared services.
The below-rail statements prepared and audited in compliance with the costing manual may inform the review of Aurizon Network’s draft access undertakings, but they do not determine the maximum allowable revenue.
The review of the costing manual did not affect the UT4 maximum allowable revenue.
Aurizon Network submitted a revised draft costing manual on 28 October 2016 for the QCA to consider under section 159 of the QCA Act.
It was anticipated that the costing manual, once approved, would be used to prepare regulatory financial statements for 2013-14, 2014–15 and 2015–16. The manual might also be used for 2016-17 accounts for Aurizon Network’s declared service.
Stakeholders were invited to comment on the proposed costing manual by 24 November 2016.
Report and papers
|08 December 2016||Final report||QCA – Letter re Approval of AN costing manual – Dec 2016||pdf, 312.93 Kb|
|08 December 2016||Submission||Aurizon Network costing manual – Dec 2016||pdf, 274.49 Kb|
|02 November 2016||Submission||Aurizon Network – Proposed Costing Manual October 2016||pdf, 274.49 Kb|
|31 October 2016||Submission||Aurizon Network – Letter re-Approval of Revised Costing Manual||pdf, 1.53 Mb|
|31 July 2015||Submission||AN Revised Costing Manual 2014 – summary of key changes||pdf, 78.00 Kb|
|31 July 2015||Submission||AN Revised Costing Manual 2014 – tracked||pdf, 342.61 Kb|