Question 30/III - Terms and definitions for the Recommendations dealing with tariff and accounting principles (continuation of Question 26/III studied in 1985-1988) What new and revised definitions are needed to define adequately the terms used in existing and new Recommendations dealing with tariff and accounting principles? Reasons for the study Considering that it is necessary (a) to establish new definitions of terms where none currently exist; (b) to standardize existing definitions of some terms; (c) to recognize in certain cases that some definitions used by Study Group III in its deliberations may not always be applicable to terminology utilized by other Study Groups, it is proposed to continue studies consistent with the principles set out in Recommendation D.000 relating to terms and definitions for D-Series Recommendations. In the study of this Question particular attention should be paid to the following points: 1. The terms in the Recommendations dealing with tariff and accounting principles are often not defined as part of the Recommendations. 2. Certain terms are defined only in the context of a specific Recommendation and may not be applicable to all Recommendations dealing with tariff and accounting principles. 3. There is a need to develop a single authoritative source of Study Group III terminology for use in Recommendations dealing with tariff and accounting principles. 4. It is desirable to coordinate the work on definitions between the different CCITT Study Groups. 5. Often terms have been used inconsistently, more than one term being used to describe a single concept or more than one definition to describe a single term.