Cost Element Accounting

Primary elements from the ledger and secondary elements that never change the statutory result.

Primary Cost Elements0

Posted from the ledger

Secondary Cost Elements0

Allocation only

Internal Flow in Statutory ResultsJMD 0

Before and after match

Posted from business events Reconciled to ledger

Cost elements

126 primary and 18 secondary are in the catalogue. This list is the operating page.

Code	Name	Type	Origin	Linked GL Account	Entity	Status
5000	Network operations	Primary	Posted from ledger	6100	Seiretsu Jamaica	Active
5310	Fiber installation labour	Primary	Posted from ledger	5310	Seiretsu Jamaica	Active
5420	Truck roll fuel	Primary	Posted from ledger	5420	Seiretsu Jamaica	Active
5600	Care centre wages	Primary	Posted from ledger	5600	Seiretsu Jamaica Seiretsu LLC	Active
5810	Billing platform fee	Primary	Posted from ledger	5810	Seiretsu Jamaica Seiretsu LLC	Active
6700	Wholesale network cost	Primary	Posted from ledger	5100	Seiretsu LLC	Active
9100	Shared services assessment	Secondary	Created by internal allocation only	9100	Seiretsu Jamaica Seiretsu LLC	Active No direct posting
9110	Floor area distribution	Secondary	Created by internal allocation only	9110	Seiretsu Jamaica Seiretsu LLC	Active No direct posting
9120	Subscriber support repost	Secondary	Created by internal allocation only	9120	Seiretsu Jamaica	Active No direct posting
9200	Activity allocation	Secondary	Created by internal allocation only	9200	Seiretsu Jamaica Seiretsu LLC	Active No direct posting
6000	Parish fibre maintenance — Kingston	Primary	Posted from ledger	6000	Seiretsu LLC	Active
6001	NOC shift allowance — Manchester	Primary	Posted from ledger	6001	Seiretsu Jamaica	Active
6002	Drop cable consumed — Clarendon	Primary	Posted from ledger	6002	Seiretsu Jamaica	Active
6003	Splice consumables — St. James	Primary	Posted from ledger	6003	Seiretsu Jamaica	Active
6004	Generator diesel — Kingston	Primary	Posted from ledger	6004	Seiretsu Jamaica	Active
6005	Tower site power — Manchester	Primary	Posted from ledger	6005	Seiretsu LLC	Active
6006	Care overtime — Clarendon	Primary	Posted from ledger	6006	Seiretsu Jamaica	Active
6007	Collections calls — St. James	Primary	Posted from ledger	6007	Seiretsu Jamaica	Active
6008	Sales commission — Kingston	Primary	Posted from ledger	6008	Seiretsu Jamaica	Active
6009	Software support — Manchester	Primary	Posted from ledger	6009	Seiretsu Jamaica	Active
6010	Handset logistics — Clarendon	Primary	Posted from ledger	6010	Seiretsu LLC	Active
6011	eSIM profile fee — St. James	Primary	Posted from ledger	6011	Seiretsu Jamaica	Active
6012	Parish fibre maintenance — Kingston	Primary	Posted from ledger	6012	Seiretsu Jamaica	Active
6013	NOC shift allowance — Manchester	Primary	Posted from ledger	6013	Seiretsu Jamaica	Active
6014	Drop cable consumed — Clarendon	Primary	Posted from ledger	6014	Seiretsu Jamaica	Active
6015	Splice consumables — St. James	Primary	Posted from ledger	6015	Seiretsu LLC	Active
6016	Generator diesel — Kingston	Primary	Posted from ledger	6016	Seiretsu Jamaica	Active
6017	Tower site power — Manchester	Primary	Posted from ledger	6017	Seiretsu Jamaica	Active
6018	Care overtime — Clarendon	Primary	Posted from ledger	6018	Seiretsu Jamaica	Active
6019	Collections calls — St. James	Primary	Posted from ledger	6019	Seiretsu Jamaica	Active
6020	Sales commission — Kingston	Primary	Posted from ledger	6020	Seiretsu LLC	Active
6021	Software support — Manchester	Primary	Posted from ledger	6021	Seiretsu Jamaica	Active
6022	Handset logistics — Clarendon	Primary	Posted from ledger	6022	Seiretsu Jamaica	Active
6023	eSIM profile fee — St. James	Primary	Posted from ledger	6023	Seiretsu Jamaica	Active
6024	Parish fibre maintenance — Kingston	Primary	Posted from ledger	6024	Seiretsu Jamaica	Active
6025	NOC shift allowance — Manchester	Primary	Posted from ledger	6025	Seiretsu LLC	Active
6026	Drop cable consumed — Clarendon	Primary	Posted from ledger	6026	Seiretsu Jamaica	Active
6027	Splice consumables — St. James	Primary	Posted from ledger	6027	Seiretsu Jamaica	Active
6028	Generator diesel — Kingston	Primary	Posted from ledger	6028	Seiretsu Jamaica	Active
6029	Tower site power — Manchester	Primary	Posted from ledger	6029	Seiretsu Jamaica	Active
6030	Care overtime — Clarendon	Primary	Posted from ledger	6030	Seiretsu LLC	Active
6031	Collections calls — St. James	Primary	Posted from ledger	6031	Seiretsu Jamaica	Active
6032	Sales commission — Kingston	Primary	Posted from ledger	6032	Seiretsu Jamaica	Active
6033	Software support — Manchester	Primary	Posted from ledger	6033	Seiretsu Jamaica	Active
6034	Handset logistics — Clarendon	Primary	Posted from ledger	6034	Seiretsu Jamaica	Active
6035	eSIM profile fee — St. James	Primary	Posted from ledger	6035	Seiretsu LLC	Active
6036	Parish fibre maintenance — Kingston	Primary	Posted from ledger	6036	Seiretsu Jamaica	Active
6037	NOC shift allowance — Manchester	Primary	Posted from ledger	6037	Seiretsu Jamaica	Active
6038	Drop cable consumed — Clarendon	Primary	Posted from ledger	6038	Seiretsu Jamaica	Active
6039	Splice consumables — St. James	Primary	Posted from ledger	6039	Seiretsu Jamaica	Active
6040	Generator diesel — Kingston	Primary	Posted from ledger	6040	Seiretsu LLC	Active
6041	Tower site power — Manchester	Primary	Posted from ledger	6041	Seiretsu Jamaica	Active
6042	Care overtime — Clarendon	Primary	Posted from ledger	6042	Seiretsu Jamaica	Active
6043	Collections calls — St. James	Primary	Posted from ledger	6043	Seiretsu Jamaica	Active
6044	Sales commission — Kingston	Primary	Posted from ledger	6044	Seiretsu Jamaica	Active
6045	Software support — Manchester	Primary	Posted from ledger	6045	Seiretsu LLC	Active
6046	Handset logistics — Clarendon	Primary	Posted from ledger	6046	Seiretsu Jamaica	Active
6047	eSIM profile fee — St. James	Primary	Posted from ledger	6047	Seiretsu Jamaica	Active
6048	Parish fibre maintenance — Kingston	Primary	Posted from ledger	6048	Seiretsu Jamaica	Active
6049	NOC shift allowance — Manchester	Primary	Posted from ledger	6049	Seiretsu Jamaica	Active

No records match this filter.

Internal allocations

Secondary element 9100. The four lines sum to JMD 1,860,000.

Sender	Receiver	Secondary Element	Amount	Statutory Impact
CC-700 Finance & Administration	CC-110 NOC — Kingston	9100	JMD 781,200	None
CC-700 Finance & Administration	CC-200 Field Installations	9100	JMD 520,800	None
CC-700 Finance & Administration	CC-300 Customer Care	9100	JMD 334,800	None
CC-700 Finance & Administration	CC-400 Billing & Collections	9100	JMD 223,200	None

No records match this filter.

Statutory result before internal allocation

JMD 27,630,000

Statutory result after internal allocation

JMD 27,630,000

Internal cost flows never inflate external results.

Statistical postings

Quantities inform allocations. They are not a second posting of cost.

Posting ID	Statistical Receiver	Basis	Quantity	Counted
ST-330	Active fiber subscribers	Kingston residential	Subscribers	Counted once
ST-331	Active SIMs	MVNO prepaid	SIMs	Counted once
ST-334	Floor area	Half Way Tree office	Square metres	Counted once

No records match this filter.

Subscriber count — Kingston fiber

Quantity18,420

Also used byCYC-03 receiver basis

No double counting