3. Maintenance of Books of Accounts and other Documents.- (1) Every service provider shall keep and maintain the following books of accounts and other documents in the manner as specified by the Central Government from time to time, namely:- (i) books of accounts to reflect the itemized original and current cost service-wise of fixed assets and separate heads for different category of assets may be maintained; (ii) books of accounts and other documents to reflect service-wise itemized operational expenses; (iii) books of accounts to reflect service-wise revenue; (iv) books of accounts to reflect income from other sources. (v) supporting books of accounts and other documents as- (a) fixed assets register; (b) stores and spares register; (c) register showing particulars, service-wise, of subscribers; (d) register showing deposits from customers; (e) cash book; (f) journal; (g) ledger; and (h) copies of bills and copies of counter foils of all receipts. Explanation- For the purposes of this rule- (a) “itemized” means the requirement for both the total cost and also its break-up; (b) “current cost”, means cost after depreciation; and (c) “fixed assets” includes sub-heads such as building, plant and machinery, etc. (2) Every service provider shall intimate to the Authority the place where the books of accounts and other documents are maintained. | 