ࡱ>   nbjbj xxM!!./o4o4o4t444594{BkG4G(GG-]Vq4w_Qo4\-] 0 0GG.Z 0*Go4G,53:DGpz)>4B(GH$ ȇPDDo4:xz|b%~Azzzފzzzzzzzzzzzz! -:  Assessing cross-subsidy in Australia Post 2011-12An ԭ report April 2013 Australian Competition and Consumer Commission 23 Marcus Clarke Street, Canberra, Australian Capital Territory 2601 10 9 8 7 6 5 4 3 2 1 Commonwealth of Australia 2013 This work is copyright. Apart from any use as permitted under the CopyrightAct1968 no part may be reproduced by any process without permission from the Australian Competition and Consumer Commission. Requests and inquiries concerning reproduction and rights should be addressed to the Director Publishing, Australian Competition and Consumer Commission, GPO Box 3131, Canberra ACT2601 or  HYPERLINK "mailto:publishing.unit@accc.gov.au" publishing.unit@accc.gov.au. Important notice The information in this publication is for general guidance only. It does not constitute legal or other professional advice, and should not be relied on as a statement of the law in any jurisdiction. Because it is intended only as a general guide, it may contain generalisations. You should obtain professional advice if you have any specific concern. The ԭ has made every reasonable effort to provide current and accurate information, but it does not make any guarantees regarding the accuracy, currency or completeness of that information. ISBN 978 1 921581 81 6 ԭ 07/2010_39682 www.accc.gov.au Contents  TOC \o "1-2" \h \z \u  HYPERLINK \l "_Toc354154553" Glossary  PAGEREF _Toc354154553 \h iv  HYPERLINK \l "_Toc354154554" Key findings  PAGEREF _Toc354154554 \h 1  HYPERLINK \l "_Toc354154555" 1. Introduction  PAGEREF _Toc354154555 \h 2  HYPERLINK \l "_Toc354154556" 2. Background  PAGEREF _Toc354154556 \h 3  HYPERLINK \l "_Toc354154557" 2.1. Australia Posts functions and obligations  PAGEREF _Toc354154557 \h 3  HYPERLINK \l "_Toc354154558" 2.2. Services reserved to Australia Post  PAGEREF _Toc354154558 \h 4  HYPERLINK \l "_Toc354154559" 2.3. ԭ role in the regulation of postal services  PAGEREF _Toc354154559 \h 5  HYPERLINK \l "_Toc354154560" 2.4. Record-keeping rule powers  PAGEREF _Toc354154560 \h 5  HYPERLINK \l "_Toc354154561" 3. Framework for monitoring for cross-subsidy  PAGEREF _Toc354154561 \h 7  HYPERLINK \l "_Toc354154562" 3.1. Economic vs. accounting costs  PAGEREF _Toc354154562 \h 7  HYPERLINK \l "_Toc354154563" 3.2. Testing for cross-subsidy  PAGEREF _Toc354154563 \h 7  HYPERLINK \l "_Toc354154564" 3.3. Test for whether a service is a source of a subsidy  PAGEREF _Toc354154564 \h 8  HYPERLINK \l "_Toc354154565" 3.4. Test for whether a service is a recipient of a subsidy  PAGEREF _Toc354154565 \h 11  HYPERLINK \l "_Toc354154566" 3.5. Monitoring cross-subsidy over time  PAGEREF _Toc354154566 \h 13  HYPERLINK \l "_Toc354154567" 4. Analysis of Australia Posts 201112 accounts  PAGEREF _Toc354154567 \h 14  HYPERLINK \l "_Toc354154568" 4.1. Key trends and changes over time  PAGEREF _Toc354154568 \h 20  HYPERLINK \l "_Toc354154569" 4.2. Did any service group receive a subsidy in 2011-12?  PAGEREF _Toc354154569 \h 21  HYPERLINK \l "_Toc354154570" 4.3. Are reserved services a source of subsidy?  PAGEREF _Toc354154570 \h 23  HYPERLINK \l "_Toc354154571" 4.4. Total letter services and total mail services  PAGEREF _Toc354154571 \h 25  HYPERLINK \l "_Toc354154572" 5. Conclusion  PAGEREF _Toc354154572 \h 28  HYPERLINK \l "_Toc354154573" 5.1. Did reserved services subsidise non-reserved services?  PAGEREF _Toc354154573 \h 28  HYPERLINK \l "_Toc354154574" 5.2. Did any service group receive a subsidy?  PAGEREF _Toc354154574 \h 28  HYPERLINK \l "_Toc354154575" Appendix A Accounting policies and cost allocation  PAGEREF _Toc354154575 \h 30  HYPERLINK \l "_Toc354154576" A.1 Cost allocation  PAGEREF _Toc354154576 \h 30  HYPERLINK \l "_Toc354154577" A.2 Australia Posts accounting policies  PAGEREF _Toc354154577 \h 30  HYPERLINK \l "_Toc354154578" Appendix BRegulatory accounting framework information not claimed as confidential  PAGEREF _Toc354154578 \h 33  HYPERLINK \l "_Toc354154579" Schedule 1: Service group definitions  PAGEREF _Toc354154579 \h 33  HYPERLINK \l "_Toc354154580" Schedule 3: List of account items for revenues  PAGEREF _Toc354154580 \h 39  HYPERLINK \l "_Toc354154581" Schedule 4: List of account items for cost  PAGEREF _Toc354154581 \h 40  HYPERLINK \l "_Toc354154582" Schedule 6: List of account items for fixed assets  PAGEREF _Toc354154582 \h 41  HYPERLINK \l "_Toc354154583" Schedule 7: Movements in valuation of non-current assets 201112 ($ million)  PAGEREF _Toc354154583 \h 42  HYPERLINK \l "_Toc354154584" Schedule 9: Statement of service group usage  PAGEREF _Toc354154584 \h 45  Glossary ԭAustralian Competition and Consumer CommissionAPCAAustralian Postal Corporation Act 1989attributable costcosts that are part of a pool of common costs identifiable to a particular service by a separable cause-and-effect relationshipAustralia PostAustralian Postal Corporationcross-subsidya cross-subsidy occurs where profits from the supply of a service are used to cover a loss incurred in the supply of another serviceCCACompetition and Consumer Act 2010 (formerly Trade Practices Act 1974)direct costcosts that are solely associated with a particular service and so are incremental to providing that servicefully distributed costthe sum of direct, attributable and unattributable costs allocated to the particular service or group of servicesincremental costthe additional cost incurred by producing a good or service (in addition to the other goods the firm produces)non-reserved servicesservices not subject to Australia Posts statutory monopoly (i.e. generally, services it provides in competition with other businesses)RAFregulatory accounting frameworkrecord-keeping rule (RKR)a requirement by the ԭ that Australia Post keep certain recordsregulatory accountsthe statement of financial performance, statement of capital employed, statement of movements in non-current asset values, statement of WACC and statement of service group usage required by the RKRs to be provided by Australia Post to the ԭ reserved servicespostal services reserved to Australia Post under the APCA legislation (i.e. no other entity can provide these services)segmentFor the purpose of compliance with the ԭs regulatory accounting framework, Australia Post combines service groups into broader segments. Australia Posts segments in 2011-12, as per Schedule 1 in Appendix B, were mail (reserved and non-reserved), parcels and express, retail and other services.service groupthe service groups defined in Schedule 1 of the RKR information provided by Australia Post (for example, retail services is a service group)stand-alone costthe cost of producing each output or service in isolationunattributable costa cost that is part of a pool of common costs but is not readily identifiable (in whole or part) to any particular service by a separable cause-and-effect relationshipUPUUniversal Postal UnionWACCweighted average cost of capital Key findings  Introduction The ԭ has a role under the Australian Postal Corporation Act 1989 (APCA) to assess whether Australia Post is cross-subsidising its non-reserved services (generally, services it provides in competition with others) with revenues from its reserved (statutory monopoly) services. This would be a concern because it could damage competition in competitive markets by the use of Australia Posts legislated monopoly. This report presents the results of the ԭs cross-subsidy analysis based on Australia Posts regulatory accounts for the 201112 financial year. The conclusions in the report are presented on a capital-adjusted basis, unless otherwise noted. In the ԭs cross-subsidy assessment the return on capital is treated as a legitimate economic cost of the business and is included in the tests. However, as discussed in Appendix A, cost figures presented in this report do not include a return on capital. This approach allows readers to reconcile the figures presented with Australia Posts annual report, and recognises Australia Posts claim of confidentiality over its weighted average cost of capital (WACC) and its components. The remainder of this report is structured as follows: Section 2 provides an overview of Australia Post and the ԭs roles in the regulation of postal services Section 3 outlines the ԭs framework for monitoring for cross-subsidy Section 4 sets out the results of the ԭs cross-subsidy analysis for 201112 Section 5 presents the ԭs conclusions Appendix A outlines Australia Posts cost allocation methods and accounting policies. The non-confidential schedules submitted by Australia Post in accordance with the RKRs are included in Appendix B. Background This report presents the results of the ԭs analysis of Australia Posts regulatory accounts for the 201112 financial year in order to determine whether Australia Post cross-subsidised its non-reserved services with revenue from its reserved services. The ԭ was given this role in 2004 in response to complaints by competitors that Australia Post was damaging competition by cross-subsidising its competitive services with revenues from its reserved services. In June2004 the APCA was amended to provide for the ԭ to issue a Record Keeping Rule (RKR) that would enable the ԭ to scrutinise whether or not Australia Post is cross-subsidising from reserved services to the services it provides in competition with others. The ԭ issues reports on its assessment of cross-subsidy in Australia Post on an annual basis. This is the eighth of these reports. This section provides an overview of Australia Posts obligations in providing postal services and the ԭs role in the regulation of postal services. Australia Posts functions and obligations Australia Post is the government-owned provider of postal services in Australia. At the end of 2011-12, Australia Post employed approximately 33000 people and operated around 4430 retail outlets. In 201112 Australia Post delivered approximately 4.8 billion items of mail to 11 million Australian addresses, and had over 200 million customers visits to its retail outlets. In that financial year, it reported a post-tax net profit of $281.2 million (an operating profit before tax of $366.7 million), representing a return of 11.5 per cent on average operating assets and a return of 7.2 per cent on revenue. The APCA requires that: Australia Post must, as far as is practicable, perform its functions in a manner consistent with sound commercial practice Australia Post is required to meet certain community service obligations (outlined below) Australia Post must perform its functions in a way consistent with general government policy and any directions given by the Minister. Australia Post has a community service obligation to supply a letter service. The purpose of the letter service is to carry, by physical means, letters within Australia and between Australia and places outside Australia. For letters that are standard postal articles, Australia Post must make the letter service available at a single uniform rate of postage for carriage within Australia. In recognition of the social importance of the letter service, Australia Post must ensure that: the letter service is reasonably accessible to all people on an equitable basis, wherever they reside or carry on business the performance standards of the letter service reasonably meet the social, industrial and commercial needs of the Australian community. Services reserved to Australia Post In recognition of its community service obligations, Australia Post has a general monopoly in the carriage and delivery of letters within Australia, subject to some specific exemptions. The services covered by this monopoly are generally referred to as reserved services. They extend to: the collection within Australia of letters for delivery within Australia the delivery of letters within Australia. The term letters has a meaning that is wider than its general usagethe APCA defines letter as meaning any form of written communication that is directed to a particular person or a particular address. Australia Post also has the exclusive right to issue postage stamps within Australia. As noted above, the monopoly in relation to reserved services is subject to a number of exceptions, which are detailed in section30 of the APCA. Some of these include: the carriage of a letter weighing more than 250grams the carriage of a letter relating to goods that is sent and delivered with the goods the carriage of a newspaper, magazine, book, catalogue or leaflet, whether or not directed to a particular person or address and whether or not enclosed in any sort of cover the carriage of a letter otherwise than for reward the carriage of a letter on behalf of a foreign country under a convention the carriage of a letter within Australia for a charge or fee that is at least four times the then rate of postage for the carriage within Australia of a standard postal article by ordinary post. ԭ role in the regulation of postal services The ԭ has three key roles in the regulation of postal services under the Competition and Consumer Act 2010 (CCA) and the APCA. This report deals only with one of these roles, pursuant to which the ԭ has the power to require Australia Post to keep certain records. The ԭ uses these records to monitor for the presence of cross-subsidy between Australia Posts reserved and non-reserved services. The records that the ԭ may require to be kept by Australia Post must be relevant to the financial relationship between: parts of Australia Post's business that relate to reserved services and parts that do not, and different parts of Australia Post's business that relate to reserved services. The ԭ also has two other roles under the CCA and the APCA: assessing proposed price increases of Australia Posts declared services under Part VIIA of the CCA inquiring into certain disputes regarding the terms and conditions on which Australia Post supplies its bulk mail services. Record-keeping rule powers As referred to above, to assist in fulfilling its role in postal regulation, the ԭ can issue RKRs to Australia Post that require Australia Post to keep specified records and provide them to the ԭ. The major reason for granting the ԭ the power to issue RKRs was to enable the ԭ to assess whether Australia Post is cross-subsidising from its reserved services to the services it provides in competition with others. The rationale for this is that a situation where a monopolist is able to cross-subsidise its competitive services by revenues from its monopoly services may damage competition in the markets in which it competes, because the monopolist is able to sustainably maintain prices in those markets below cost using profits from its monopoly services. In such a situation, customers that use the monopoly services are charged higher prices that contain a subsidy for the customers that use the monopolists competitive services. This may result in economically inefficient over-consumption of non-reserved services, and may also negatively affect the competitiveness of the non-reserved service market. Additionally, in such a situation an economic inefficiency arises because prices for the monopoly services are, on the whole, at higher than competitive levels. In March 2005 the ԭ issued an RKR that established a regulatory accounting framework (RAF) for Australia Post. The primary purpose of the RAF is to allow the ԭ to monitor for the presence of cross-subsidy. In accordance with this RKR, Australia Post has submitted regulatory accounts to the ԭ for each financial year starting from 200405. The ԭ may prepare and publish reportsor may be directed by the Minister to prepare and publish reportsanalysing information provided to it under the RKRs. Such reports may include information that Australia Post claims is commercial-in-confidence if: the ԭ is not satisfied that the claim is justified; or the ԭ considers it in the public interest to publish the information. The principles applied by the ԭ when considering whether to publicly disclose information that Australia Post claims is confidential are outlined in the ԭ publication Principles for the public disclosure of record-keeping rule information provided by Australia Post, which is available from the ԭ website at  HYPERLINK "http://www.accc.gov.au/regulated-infrastructure/postal-services" http://www.accc.gov.au/regulated-infrastructure/postal-services. Framework for monitoring for cross-subsidy The term cross-subsidy is often used to refer to any case where the profit from providing one service is used to cover a loss incurred in providing another service. In monitoring for the presence of cross-subsidies from the monopoly reserved services to the competitive non-reserved services, the ԭ seeks to identify whether the revenue from any non-reserved service group is less than the incremental cost of providing that service group and whether the revenue generated by reserved services is greater than the stand-alone cost of providing them. As discussed in section 3.1 below, in assessing Australia Posts regulatory accounts for the presence of cross-subsidy, the ԭ relies on accounting proxies for economic stand-alone and incremental costs. The assessment of whether a cross-subsidy occurs is independent of the question of the efficiency of Australia Posts costs, which the ԭ has historically considered as part of its price notification assessments. Economic vs. accounting costs The ԭ considers that Australia Post would be likely to incur significant compliance costs if it were required to keep financial records on the economic cost concepts of stand-alone and incremental costs. Such a requirement would entail devising new estimates of costs, revenues and assets on a different basis to the one Australia Post currently uses to keep its accounting records. Accordingly, the incremental and stand-alone costs referred to in this report are based on accounting data and provide a proxy for what the true economic incremental or stand-alone costs may be. The cost proxies used by Australia Post are direct, attributable and unattributable costs: direct account items are account items that are solely associated with a particular service and will be incremental to providing that service attributable account items are part of a pool of common account items that are identifiable to a particular service by a separable cause-and-effect relationship unattributable account items are part of a pool of common account items but are not readily identifiable (in whole or part) to any particular service by a separable cause-and-effect relationship. These cost proxies are described in more detail in Appendix A.1 Testing for cross-subsidy The formal definition of cross-subsidy that has developed in the economic literature comprises two tests that compare a services revenues to different cost concepts: The stand-alone cost test for whether a service is a source of cross-subsidy (refer section 3.3) The lower bound of the stand-alone cost test is the services fully distributed cost. Where the services revenue exceeds fully distributed cost (i.e. the sum of the services direct, attributable and unattributable costs), it may be a source of subsidy. The upper bound of the stand-alone cost test is the sum of the services direct and attributable costs, and the total of all of Australia Posts unattributable costs. Where the services revenue is above this upper bound, it is a definite source of subsidy. The incremental cost test for whether a service is a recipient of cross-subsidy (refer section 3.4) Where revenue is less than direct costs, the service is a recipient of a subsidy. This is the lower bound of the incremental cost test. Where revenue is sufficient to cover the direct costs, but less than the sum of direct and attributable costs, the service group may be the recipient of a subsidy. This is the upper bound of the incremental cost test. The range of possible cross-subsidy results is presented graphically at Chart3.1 below. Chart 3.1 Range of possible cross-subsidy results  SHAPE \* MERGEFORMAT  These tests, as applied to Australia Post by the ԭ, are discussed in sections 3.3 and 3.4 below. Test for whether a service is a source of a subsidy A service (or combination of services) is a source of subsidy if the revenue generated by that service (or combination of services) is greater than the stand-alone cost of the service. This test is referred to as the stand-alone cost test. The stand-alone cost of a service is the cost of producing that service in isolation. Whether a cross-subsidy has occurred depends on the second test being satisfied. That is, revenue greater than stand-alone cost is not, of itself, evidence of a cross-subsidythe firm may simply be making economic (or excess) profit on the particular service. The stand-alone cost of a service typically lies between: the sum of direct, attributable and unattributable costs (this amount is known as the fully distributed cost) allocated to the particular service and the sum of direct and attributable costs for that service plus all of the companys unattributable costs. This approach establishes fully distributed costs as a lower bound of stand-alone cost, and fully distributed costs plus all unattributable costs allocated to other services as an upper bound of stand-alone cost for any given service. The way in which the stand-alone cost test is applied to Australia Post is illustrated in Chart3.2. Chart 3.2 Stand-alone cost test  SHAPE \* MERGEFORMAT  The results of this test will only be valid to the extent that the services direct and attributable costs are an accurate reflection of the incremental costs of the service concerned. As noted above, Australia Post is not required to provide estimates of economic incremental costs of services to the ԭ under the RKRs. Further, there may be more than one source of subsidy. Where a particular service receives a subsidy and there are multiple sources of subsidy, it is impossible to determine which particular group of services provides the subsidy or what each groups contribution to the subsidy is. Alternatively, if revenue from total reserved services is less than the stand-alone cost of providing these services, there can be no cross-subsidy from reserved to non-reserved services. In this case, even if a non-reserved service (or group of services) is the recipient of a subsidy, there must be an alternative non-reserved source of subsidy, or the company is operating at an economic loss. Lower bound for stand-alone testservices fully distributed costs (if satisfied, service is a possible source of subsidy) The fully distributed cost of a service is defined as the sum of the services direct, attributable and unattributable costs, as per Australia Posts cost allocation system. If a service does recover its direct and attributable costs but does not recover its fully distributed costs, it is not a source of subsidybut it is also not a recipient of a subsidy. In Australia Posts case, it appears likely that fully distributed costs may underestimate stand-alone costs in some cases. This is especially so for reserved services, because of the large proportion of attributable and unattributable costs common to more than one letters service group. For example, the labour costs associated with the delivery of letters is largely driven by the number of delivery points and the frequency of delivery rather than by the number of letters delivered. If non-reserved letters services were no longer offered by Australia Post, this would be unlikely to significantly reduce Australia Posts labour costs associated with outdoor delivery. Upper bound for stand-alone testsum of services fully distributed cost and companys total unattributable costs (if satisfied, service is a definite source of subsidy) The sum of a services fully distributed costs, and all of the companys remaining unattributable costs forms the upper bound of the stand-alone test. That is, for a service to be a definite source of subsidy its revenue would need to recover the sum of: those costs that are allocated to it (i.e. its fully distributed cost) and also the companys remaining unattributable costs (these costs have been allocated to other services but, because unattributable costs are not readily identifiable to any particular service by a separable cause-and-effect relationship, some of these costs may actually form part of the stand-alone cost i.e. they may still be incurred if the service is produced in isolation). In theory, if revenue is above the upper bound of stand-alone cost, that particular service is a source of subsidy. However, this does not necessarily mean that a cross-subsidy has occurredit may be that Australia Post is simply earning positive economic profit on that service. For a cross-subsidy to have occurred, it is necessary that there is also a recipient of the subsidy (i.e. the incremental cost test described in section 3.4 also needs to be satisfied). It is worth noting that the upper bound of the stand-alone test appears to yield more reasonable results when it is applied to a wider group of services (for example, parcels and express, compared to just parcels). This is because it is likely that a large proportion of the businesss unattributable costs would not be incurred if an individual service group (e.g. large PreSort letters) was produced in isolation. In contrast, if a wider group of services (e.g. all letter services) was to be produced in isolation, then a larger proportion of the businesss unattributable costs would still be incurred. Thus, adding all of Australia Posts unattributable costs to the direct and attributable costs of an individual service group (e.g. large PreSort letters) is likely to overestimate the stand-alone cost of providing that service when adding all of Australia Posts unattributable costs to the direct and attributable costs of a larger group of services (e.g. all letter services), the amount of the overestimation is likely to reduce. Test for whether a service is a recipient of a subsidy A service (or combination of services) is the recipient of a subsidy if the revenue generated by that service (or combination of services) is not sufficient to cover the incremental cost of providing it. This test is referred to as the incremental cost test. The incremental cost of a service is defined as the additional cost incurred in producing that service (in addition to the other services the firm produces). Another way of considering incremental cost is to ask what costs would be avoided, in the long run, if the service were no longer offered. If the revenue from each service is at least as great as the incremental cost of that service, no cross-subsidy exists. If a service is the recipient of a subsidy, for a cross-subsidy to occur it is necessary for there to also be a service that has revenues greater than the stand-alone cost of providing the service (i.e. as per the first test above at section3.3). If there is no source of subsidy available, Australia Post is simply incurring an economic loss on the particular service. As noted at section 3.1 above, the ԭ relies on Australia Posts direct, attributable and unattributable costs as proxies for economic costs. The proxies are used in the following way: Costs that are direct to a particular service will be incremental to that service as they are solely associated with a particular service and would therefore be avoided if that service were no longer offered. A cost that is attributable to a group of services is incremental to that combination of services (i.e. if that combination of services were no longer offered, the cost would be avoided) and may be incremental to a particular individual service. The extent to which a particular attributable cost is incremental to a particular individual service depends on the extent to which Australia Post can avoid this particular cost by not providing that particular service. Costs that are unattributable are defined as being a part of a pool of common costs but are not readily identifiable (in whole or part) to any particular service by a separable cause-and-effect relationship. By nature, many of these costs are unlikely to be incremental to any particular service (for example, head office costs are unlikely to be able to be substantially reduced if an individual letter service was no longer offered). The way in which the incremental cost test is applied to Australia Post is illustrated in Chart3.3, and discussed below. Chart 3.3 Incremental cost test  SHAPE \* MERGEFORMAT  Direct costs test (if satisfied, service is a definite recipient of a subsidy) Where a services revenue is less than its direct costs, the service is a definite recipient of a subsidy. This is the lower bound of the incremental cost test. Direct and attributable cost test (if satisfied, service is a possible recipient of a subsidy) Where a services revenue is sufficient to cover the direct costs, but less than the sum of its direct and attributable costs, the service may be the recipient of a subsidy. This is the upper bound of the incremental cost test. Whether the service is actually the recipient of a subsidy in such a case depends on the extent to which the costs attributable to the service are incremental to that servicethat is, the extent to which they would be avoided if the service were no longer provided. Fully distributed cost test (a more stringent test than incremental cost test) Fully distributed costs are compared with revenue to show whether each of the services is, in addition to meeting its estimated incremental cost, also meeting Australia Posts allocation of common (unattributable) costs. It may be that, for example, some of these unattributable costs are in fact also incremental to the provision of the service. The fully distributed cost test is more stringent than the incremental cost test described above, in that it requires the services revenue to exceed a higher level of costs. A service that recovers its direct and attributable costs but does not recover its fully distributed costs is not a recipient of a subsidy, but it is also not a source of cross-subsidy either (i.e. it is below the lower bound of the stand-alone test described in section3.3). Monitoring cross-subsidy over time The RKR requires Australia Post to keep records and provide them to the ԭ on an annual basis. However, this static reporting ignores the fact that costs incurred in one period may be recovered from revenue earned in another period. That is, while the ԭs analysis is based on annual accounting records, and can show whether a particular service received a subsidy in any given period, such a service may not receive a subsidy over time, and a long-run consideration is preferable. Further analysis of key trends and changes over time is set out in Table 2 and section 4.1. Analysis of Australia Posts 201112 accounts This Section sets out the results of the ԭs analysis of Australia Posts regulatory accounts for 201112. Australia Post 2011-12 regulatory accounts have been updated to align to Australia Posts current business structure which has four business groups: Mail: The collection, processing and distribution of mail items, digital communications and associated services. This includes all regulated mail. Regulated mail is comprised of: reserved letters - the collection, processing and distribution of domestic letters defined as reserved by the APCA non-reserved mail - the processing and distribution of non-reserved domestic letter services and international inbound letters and parcels (<2kg) in accordance with the arrangements of the Universal Postal Union (UPU) (where Australia Post has been nominated by the Australian Government to fulfil its obligations in Australia). Parcel & Express: The processing and distribution of parcel and express products along with freight forwarding operations. This includes all other international mail excluding mail processed and distributed in accordance with the arrangements of the UPU. Retail: Provision of postal products and services, agency services, mail boxes and bags, financial services and other retail merchandise, principally philatelic, stationery, telephony, greeting cards, gifts and souvenirs. Other services As discussed in Appendix A.2, the test results outlined below were performed using capital-adjusted coststhat is, Australia Posts accounting costs were adjusted to include a rate of return on the capital employed for each service group. The ԭ does not endorse Australia Posts proposed WACC either for the purposes of cross-subsidy analysis or for other purposessuch as a price notification. Nor does the ԭ endorse the various input parameters used by Australia Post in its statement of WACC. However, a lower WACC, such as that used in the ԭs decision on the 2010 price notification, does not have a material effect on the results of the cross-subsidy tests in this report. Accordingly, it is not necessary for the ԭ to determine a precise WACC for current purposes. Furthermore, the test results are generally robust whether or not the capital adjustment occurs (i.e. the capital adjustment only affects the size of the subsidy). Despite use of the capital-adjusted costs in testing, all dollar cost figures in this report are reported on a non-capital adjusted basis. This approach allows readers to reconcile the figures presented with Australia Posts annual report, and recognises Australia Posts claim of confidentiality over the information contained in the statement of capital employed. The ԭ has applied the incremental cost test and the stand-alone cost test to each of the service groups, and the broader segments. The overall conclusion based on Australia Posts regulatory accounts is that the non-reserved services did not receive a subsidy from reserved serviceson the contrary, on the whole, non-reserved services were a source of subsidy in 201112. This result, which is broadly consistent with past cross-subsidy reports, is not a concern in terms of cross-subsidy testing. However, it does suggest that, on the basis of its 2011-12 accounting data and cost allocations, Australia Post has a strong market position in certain non-reserved areas (such as parcels). These services are potentially able to subsidise the services that are subject to Australia Posts statutory monopoly (i.e. reserved letter services). The following table presents the cross-subsidy test results for 201112 based on the products and service types specified in Australia Posts 2011-12 regulatory accounts. Table 1 Results of 2011-12 cross-subsidy tests on a capital adjusted basis Is the service group a recipient of a subsidy? (Revenues less than incremental costs)Is the service group a source of a subsidy? (Revenues greater than stand alone costs)DefinitelyPotentiallyDefinitelyPotentially(revenues less than the lower bound of incremental cost: i.e. direct costs)(revenues less than the upper bound of incremental cost: i.e. direct and attributable costs)(revenues greater than the upper bound of stand-alone cost: i.e. fully distributed costs plus all other unattributable costs)(revenues greater than the lower bound of stand-alone cost: i.e. fully distributed costs)total reserved lettersNO YESNONOsmall letters ordinaryNO YESNONOlarge letters ordinaryNONONO YESsmall letters pre sortNO  YESNONOlarge letters pre sortNONONO NO total non reserved mail NO YESNONOlarge letters ordinary NONONO YES large letters pre sortNONONO NO international inwards letters - regulated NO YESNONOother letter mail services NO YESNONOother letter associated servicesNONONO YESinternational inwards parcels - regulatedNO YESNO NOtotal parcels and expressNONO YES YESinternational outward lettersNONONO YESinternational inward letters - non-regulated NO YESNONOdomestic parcelsNONO NO  YESinternational outward parcelsNONONO YEScourier servicesNONONO YESinternational inward parcels - non-regulated NONONOYESlogisticsNONONOYEStotal retail servicesNONONO YESretailNONONOYESfinancial servicesNONONOYEStotal other services YES YES NO NO total reserved services NO YESNO NOtotal non-reserved services NO NO YES YEStotal letter services NO YES NO NO total non-letter services NONO YES YEStotal mail services NONONO  NO total non-mail services NONO NO  YES A time-series of the results of the ԭs cross-subsidy tests on Australia Posts regulatory account data is presented in Table2. As outlined in Chart 3.1 there are five possible cross subsidy results from the application of the ԭs cross subsidy test. An Australia Post service can be either a: Recipient of a subsidyPotential recipient of a subsidyNeither recipient nor source of a subsidyPotential source of a subsidySource of a subsidy Table 2 Results of cross-subsidy tests from 200405 to 2011-12 on a capital adjusted basis  Service group200405200506200607200708200809200910201011 2011-12Total reserved lettersSmall letters ordinaryLarge letters ordinarySmall letters PreSortLarge letters PreSortTotal non-reserved lettersLarge letters ordinaryLarge letters PreSortInternational inward lettersInternational outward lettersOther letter mail services Other letters associated servicesTotal parcels and logisticsDomestic parcelsInternational inward parcelsNAInternational outward parcelsNACourier servicesNALogisticsTotal retail and agencyRetailFinancial servicesTotal other servicesNATotal reserved servicesTotal non-reserved servicesTotal letter servicesTotal non-letter servicesTotal mail servicesTotal non-mail servicesTOTALLEGENDRecipient of a subsidyPotential recipient of a subsidyNeither recipient nor source of a subsidyPotential source of a subsidySource of a subsidyService group did not existNA Key trends and changes over time The following section outlines the general trends over the eight years that the ԭ has been conducting its cross-subsidy analysis. Total business In 201112, Australia Posts overall revenues were greater than overall costs. This was the case in all of the prior years except 200910, in which Australia Posts regulatory accounts were affected by $150 million of restructuring costs. Broad business area Reserved services have been a potential source of subsidy in 200405, neither the recipient nor source of a subsidy from 200506 to 200809, and a potential recipient of a subsidy from 200910 to 201112. In general, the cost recovery of reserved services has been declining together with letter volumes. Non-reserved services have been a source of subsidy for each of the years (except in 200910 in which they were a potential source of subsidy). Letter services (reserved and non-reserved) as a whole have been a source of subsidy in 200405, potentially a source of subsidy from 200506 to 200708, neither the recipient nor source of a subsidy in 200809 and a potential recipient of a subsidy from 200910 to 201112. Like reserved letters, letter services cost recovery has followed the trend of overall letter volumes. Non-letter services as a whole have been a potential source of subsidy in 200405 and 200708 to 200910, and a source of subsidy in 200506 to 200607, 201011 and 2011-12. Mail services (includes letters and parcels) have been a source of subsidy in 200405 to 200809, neither the recipient nor source of a subsidy in 200910 and 2011-12, and a potential source of subsidy in 201011. Non-mail services (all services except letters and parcels) have been potentially a source of subsidy in all years the ԭ has been monitoring cross subsidy. Segment Reserved letter services: see reserved services above. Non-reserved letter services segment have been a potential source of subsidy from 2004-05 to 2010-11 but were a potential recipient of subsidy in 2011-12. Parcels and logistics services have been potentially a source of subsidy from 2004-05 to 2009-10 and were a definite source of subsidy in 2010-11 and 2011-12. The logistics services service group was a potential source of subsidy in 2011-12 whereas in every other year the segment had been the recipient of subsidy. This mainly reflects the sale of a major part of Australia Posts logistics services service group in 2011-12.  Retail & agency services segment has been a potential source of subsidy in all years the ԭ has been monitoring cross subsidy. Other services segment has been a potential source of subsidy in 200506 and 200607, a potential recipient of a subsidy in 200708 and 200809, neither the recipient nor source of a subsidy in 200910, and a recipient of a subsidy in 201011 and 2011-12. Did any service group receive a subsidy in 2011-12? Revenue for the following services in Australia Posts submitted 2011-12 regulatory accounts did not recover the direct and attributable costs of providing them, and the services were therefore potentially recipients of a subsidy in 2011-12: international inward letters regulated and non-regulated (non-reserved) (section 4.2.1) international inward parcels regulated (non-reserved) (section 4.2.2) other services (non-reserved) (section 4.2.3) other letter mail services (non-reserved) (section 4.2.4) small ordinary letters (reserved) (section 4.2.5) small PreSort letters (reserved) (section 4.2.5) International inward letters - regulated and non-regulated (non-reserved) Payment for the delivery of most international mail is overseen by the UPU under a system known as terminal dues. The terminal dues payable to the destination postal operator are not based on the actual costs incurred in delivering this mail. Rather, terminal dues remuneration is linked to a formula that uses a percentage of the 60 cent basic postage rate. Revenue from the international inward letters - regulated and the international inward letters non-regulated service groups were below the direct and attributable costs of providing these services in 2011-12. As shown in Table2, revenue from international inward letters has been below direct and attributable costs in each year for which the ԭ has monitored cross-subsidy (except 200405). Table2 also shows that while there was an under-recovery of fully distributable costs in international inward letters, international outward letters over-recovered its fully distributable costs for each of the years. International letters as a groupinternational inward and outward lettershas not recovered its fully distributed costs in any year except 200405. Australia Post has advised that it expects international inward letters to under-recover its direct and attributable costs in the near future. However new terminal dues are scheduled to take effect from 1 January 2014 and, Australia Post expects if it proceeds in its current form, will increase the terminal dues paid to Australia Post. International inward parcels - regulated (non-reserved) The inward international parcel regulated service relates to the processing and delivery of small packets (i.e < 2kg) with remuneration to Australia Post for these services determined by the terminal dues system. As identified in Table 1, revenue from the international inward parcels-regulated service group was below the direct and attributable costs of providing the services in 2011-12. According to Australia Post, the performance of the service group is dependent on: parcel volumes the $A/SDR exchange rate domestic delivery costs. Australia Post has advised that the recent decline in the performance in this service group has been due to a shift in volume-mix towards the Parcels < 2kg category, which forms part of the terminal dues stream, where Australia Posts remuneration is currently linked by a formula to the 60 cent basic postage rate. With the high Australian dollar and increase in online purchasing/shopping there has been rapid growth in volumes in this category. Other services (non-reserved) Other services is a category used by Australia Post that relates to non-product-specific operations of Australia Posts business, so there is no direct relationship between revenues, costs, profit and asset allocations. Revenue from other services includes miscellaneous revenue that cannot be attributed to other products, such as property rents, fee income and other revenue such as unclaimed money orders. Costs under other services consist of an allocation of corporate overheads and include property management for external leases. Assets purchased for future use are included under other services. While revenue from other services was greater than the sum of direct and attributable costs on a non-capital-adjusted basis, it was less than just direct costs on a capital-adjusted basis, meaning that other services received a subsidy in 201112 on a capital-adjusted basis. This reflects the fact that this segment carries many assets (including many non-income-generating properties), and thus adjusting for capital had a significant impact on the measure of cost recovery. Other letter mail services (non-reserved) The other letter mail services category contains a range of non-reserved letter services, such as Unaddressed Mail, Periodicals and Print Post. When considered on both a capital and non-capital adjusted basis, this service group was a possible recipient of a subsidy in 2011-12. Australia Post has advised that this is due to the fact that, compared to volume, revenue for the service group is proportionally lower as it contains some low unit revenue products such as Unaddressed Mail. Domestic reserved services In 2011-12, revenue from small ordinary letters and small PreSort letters was below the direct and attributable costs of providing the respective services. The individual letter service trends are summarised below. Small ordinary letter services have failed to recover their fully distributable costs since the ԭ began monitoring cross-subsidy in 200405. Revenue from small ordinary letters was below direct and attributable costs in each of the years from 200506 to 2011-12. The recovery of direct and attributable costs has generally been decreasing since the ԭ began monitoring cross-subsidy, which may reflect the decline in letter volumes experienced in recent years. Small PreSort letter services failed to recover their fully distributable costs in each of the years from 200708 to 2011-12. Revenue from small PreSort letters had been above the direct and attributable costs of providing these services from 200405 to 200809, but from 200910 to 2011-12 the service group did not recover its direct and attributable costs. In summary, the ԭs cross-subsidy analysis shows that small ordinary letter services and small PreSort letter services potentially received a subsidy in 201112. However, being reserved services, the failure of these services to recover costs is of limited concern in the context of monitoring cross-subsidy from reserved services to non-reserved services. The ԭs cross-subsidy assessment is focused on detecting the situation where Australia Post is able to cross-subsidise its competitive services by revenues from its monopoly services. Such a situation may damage competition in the markets in which Australia Post competes, because it is able to maintain prices in those markets below cost. This situation does not arise when the reverse form of cross-subsidy occurs (i.e. where competitive services on the whole appear to be subsidising the monopoly services). Are reserved services a source of subsidy? Large ordinary letters was the only reserved service group for which revenue was sufficient to recover fully distributed costs. Thus, the service group is a potential source of subsidy. Table 3 shows the 201112 revenue and cost recovery for total reserved services in comparison to total non-reserved services prior to a capital adjustment (201011 revenues and costs are provided for context). In total, revenue from reserved services did not recover the fully distributed costs of providing them. In fact, revenue from reserved services did not even recover their direct and attributable costs, which suggests that the reserved services at an aggregate level were a potential recipient of a subsidy. The fully distributed cost of reserved services is likely to underestimate the actual stand-alone cost of providing these services. In that case it is necessary to add back some of the unattributable costs that were allocated to non-reserved services (i.e. the unattributable costs that may be incurred by Australia Post whether non-reserved services were provided or not). However, identifying the appropriate amount to be added back is problematic. As discussed in Section3, one approach is to establish an upper bound on the stand-alone cost. This could be done by adding back all the unattributable costs that were allocated to all other services. Since reserved services revenue was substantially lower than the fully distributed costs of providing reserved services, adding back other unattributable costs will only increase the under-recovery. Accordingly, the ԭ is satisfied that, on the basis of Australia Posts regulatory accounts, the reserved services were not a source of subsidy. Table 3 Reserved and non-reserved services revenues and costs ($million) on a non-capital-adjusted basis 201011 reserved services201011 non-reserved services201112 reserved services201112 non-reserved servicesRevenue1844.13113.31806.43275.8Direct cost0.9710.50.8700.7Attributable cost1860.91742.01849.71991.4Unattributable cost54.3228.270.3118.1Fully distributed cost1916.12680.71920.82810.1Revenue less direct cost1843.22402.81805.52575.1Revenue less direct and attributable costs(17.7)660.8(44.2)583.8Revenue less fully distributed cost(72.0)432.6(114.4)465.7Revenue less fully distributed cost and all other unattributable costs(300.3)378.3(232.5)395.4 The ԭ has also applied the stand-alone cost test to other groups of services in order to identify possible sources of subsidy. Table 4 shows the cost recovery in 201112 for all of Australia Posts business segments (prior to a capital adjustment). The parcels and express and retail services segments, in addition to both recovering their fully distributed costs, also had revenue sufficient to recover all the unattributable costs allocated to all other services. Although reserved letter services as a whole did not provide a subsidy, it cannot be said with certainty that any other (non-reserved) service group provided a subsidy to other individual non-reserved services, such as other services. For greater certainty, further detailed information on Australia Posts shared costs would be required. However, this information is not readily available or necessary for the purposes of the current cross-subsidy report. Table 4 Australia Posts revenues and costs by segment totals ($million) on a non-capital-adjusted basis Reserved letter servicesNon-reserved mail servicesParcels and express servicesRetail servicesOther servicesRevenue1806.4618.31706.7865.385.6Direct cost0.8113.9134.6384.967.3Attributable cost1849.7549.91179.0262.4"Unattributable cost70.321.254.942.0"Fully distributed cost1920.8685.01368.5689.367.3Revenue less direct cost1805.5504.31572.1480.518.3Revenue less direct and attributable costs(44.2)(45.6)393.0218.018.3Revenue less fully distributed cost(114.4)(66.8)338.2176.018.3Revenue less fully distributed cost and all other unattributable costs(232.5)(233.9)204.729.7(170.0)Total letter services and total mail services Australia Post has a strong market position in non-reserved letter services due to its wide-ranging collection and distribution networks, despite the fact that it does not have a legislated monopoly in the provision of non-reserved letter services. Accordingly, to identify possible sources of subsidy, the ԭ has applied the stand-alone cost test to: total letter services total mail services (total letter and total parcel services). Table 5 shows that revenue from total (reserved and non-reserved) letter services was less than the direct and attributable costs of providing these services even prior to a capital adjustment. Furthermore letter services appear to be a recipient of a subsidy from Australia Posts total non-letter services, the revenues from which were greater than total non-letter services fully distributed costs and all other unattributable costs. Table 5 Letter and non-letter revenues and costs ($million) on a non-capital-adjusted basis Total letter servicesTotal non-letter ServicesRevenue2489.62592.6Direct cost111.3590.2Attributable cost2400.01441.1Unattributable cost90.298.1Fully distributed cost2601.42129.5Revenue less direct cost2378.32002.4Revenue less direct and attributable costs(21.7)561.3Revenue less fully distributed cost(111.9)463.1Revenue less fully distributed cost and all other unattributable costs(210.0)373.0Table 6 shows that, prior to a capital adjustment, revenue from aggregate letter and parcel services was greater than the fully distributed costs of providing these services and all of Australia Posts other unattributable costs. This was also the case for aggregate non-letter and non-parcel services. However, when adjusted for the cost of capital, aggregate letter and parcel services were neither a source or a recipient of a subsidy whereas aggregate non-letter and non-parcel services were a potential source of subsidy. Table 6 Letter and parcel and non-letter and non-parcel revenues and costs ($million) on a non-capital-adjusted basis Total letter and total parcel servicesTotal non-letter and non-parcel servicesRevenue3968.51113.6Direct cost138.2563.3Attributable cost3559.2281.9Unattributable cost143.045.3Fully distributed cost3840.4890.5Revenue less direct cost3830.3550.3Revenue less direct and attributable costs271.2268.4Revenue less fully distributed cost128.1223.1Revenue less fully distributed cost and all other unattributable costs82.880.1 Conclusion The ԭ is satisfied that, on the basis of Australia Posts regulatory accounts, reserved services (as a whole) were not a source of subsidy in 2011-12. Rather they were a possible recipient of a subsidy from non-reserved services. This outcome is not a concern in terms of cross-subsidy testing. However, it does suggest that, on the basis of its 2011-12 accounting data and cost allocations, Australia Post has a strong market position in certain non-reserved areas (such as parcels). These services are able to subsidise the services that are subject to Australia Posts statutory monopoly (i.e. reserved letter services). The analysis in this report also indicates that, while certain non-reserved services received a subsidy, the source of their subsidy is the other non-reserved services, not reserved services. These results are consistent with those of past ԭ cross-subsidy reports. Did reserved services subsidise non-reserved services? Australia Posts regulatory accounts for 201112 do not provide evidence of cross-subsidy from reserved services to non-reserved services. Revenue from reserved services was not sufficient to cover the lower or upper bound of the stand-alone costs test, which needs to be met for a service to be a possible source of subsidy. Indeed, in 201112 Australia Posts reserved services were a possible recipient of a subsidy, because, as a whole, reserved services did not recover their direct and attributable costs (the upper bound of the incremental cost test). Revenue from Australia Posts non-reserved services was greater than the upper bound of the stand-alone cost of providing non-reserved services. This means that non-reserved services as a whole are a source of subsidy. Furthermore, where certain non-reserved services (e.g. other services) received a subsidy, these must have been subsidised by other non-reserved services (e.g. the parcels and express segment was a non-reserved source of subsidy). Did any service group receive a subsidy? Other services, a category used by Australia Post that relates to non-product-specific operations of Australia Posts business, received a subsidy in 2011-12, when considered on a capital-adjusted basis. When considered on a non-capital-adjusted basis, other services was not a recipient of a subsidy it was a potential source of subsidy. However, this subsidy is not a significant area of concern for the ԭ in respect of potential cross-subsidy from reserved services to non-reserved services because the source of the subsidy for other services was other non-reserved service revenue. Six other services may also have received a subsidy in 201112. Revenue from each of international inward letters-regulated, international inward letters-non-regulated, international inward parcels-regulated and other letter mail services (all non-reserved services) was less than the respective direct and attributable costs of providing these services. Revenue from two reserved servicessmall ordinary letters and small PreSort letterswas less than their respective direct and attributable costs. Revenue from these six services did recover their respective direct costs. Therefore, to determine whether these services actually received a subsidy requires further analysis of the extent to which the costs attributed to these services represent their incremental costs. The information required to undertake this further analysis is only likely to be obtained by conducting a broader cost review. However, as these services are either reserved orin the case of international inward letters and international inward parcels weighing less than 250 gramsnot subject to competition, this is not a significant area of concern for the ԭ in respect of potential cross-subsidy from reserved services to non-reserved services. Appendix A Accounting policies and cost allocation The results of the cross-subsidy assessment will be affected by: the method of allocating costs to service groups (section A.1) Australia Posts accounting policies (section A.2) A.1 Cost allocation Australia Post allocates revenues, costs, and assets between service groups using its activity-based allocation model. Australia Post is required by the RAF to provide revenue and cost information (regulatory accounts) disaggregated by defined service groups and reported as direct, attributable or unattributable account items. Direct account items are account items that are solely associated with a particular service and will be incremental to providing that service (for example, cost of goods sold can be directly attributed to products sold in Australia Posts retail stores). Due to the shared and labour-intensive nature of Australia Posts operations, it has very few direct account items relating to its mail services (for example, most of the delivery costs would be shared by a number of mail and small parcel services, and are attributed to the product by the cost allocation methodology). Attributable account items are part of a pool of common account items that are identifiable to a particular service by a separable cause-and-effect relationship. For example, the labour costs associated with processing and delivering letters can be described as attributable, as these costs are attributed to particular mail and parcel services based on their revenues, volumes, and the relative effort of delivery/processing the product. Unattributable account items are part of a pool of common account items but are not readily identifiable (in whole or part) to any particular service by a separable cause-and-effect relationship. For example, costs associated with senior management and central support functions such as finance and corporate affairs are classified as unattributable items. Unattributable account items are allocated to particular service groups using some factor (such as, for example, relative use). The ԭ completed a review of Australia Posts cost allocation methodology in June 2009. As a result of the ԭs review, there has been an improvement in the transparency of Australia Posts regulatory accounts. Australia Post has also addressed a number of the ԭs concerns about the application of its activity-based cost allocation methodology. Further detail about this review is included in the 2010-11 ԭ cross subsidy report. A.2 Australia Posts accounting policies Australia Posts 201112 regulatory accounts have been prepared to be consistent with, and are reconcilable with, the companys annual report. The financial accounts in Australia Posts annual report comply with Australian Accounting Standards . A.2.1 Accounting for a return on capital In conducting the tests discussed in Chapter 4 of the report, the ԭ used a capital-adjusted statement of financial performance. The ԭ has previously stated that it believes a return on capital is a legitimate cost to business. As part of the ԭs cross-subsidy assessment the cost of capital is included in the cross-subsidy tests. Accordingly, in seeking to identify the existence of cross-subsidy, it is appropriate to identify and quantify this cost. The ԭ has applied the tests for cross-subsidy on both a capital-adjusted and a non-capital-adjusted basis and found that the results are generally robust whether capital adjustment is made or not. That is, adding a return on capital as a cost does not generally affect whether there is a subsidy, but only the magnitude of the subsidy. The ԭ does not endorse Australia Posts rate of return on capital (WACC) proposed in its statement of WACC either for the purposes of cross-subsidy analysis or for other purposessuch as a price notification. Nor does the ԭ endorse the various input parameters used by Australia Post in its statement of WACC. The ԭ notes that a lower WACC, such as that used in the ԭs decision on the 2010 price notification, does not have a material effect on the results of the cross-subsidy tests in this report. While the conclusions presented in this report are generally presented on a capital-adjusted basis, cost figures presented in this report have not been adjusted to reflect a return on capital. This approach allows readers to reconcile the figures presented with Australia Posts annual report, and recognises Australia Posts claim of confidentiality over the capital employed figures. A.2.2 Changes to accounting policy As required under the RKRs, Australia Post has provided the ԭ with details of material changes to the accounting policies it implemented between the submission of the 201011 regulatory accounts and the 201112 regulatory accounts. Although there were no material changes to Australia Posts accounting policies, the structure of the 2011-12 regulatory accounts has been updated to align to Australia Posts current business structure. Australia Post also advised of a change in the reporting of bond rates in its annual report. New operating segments Australia Post has advised the ԭ that there have been changes in its organisational structure and its 2011-12 regulatory accounts have been updated to align to this new organisational structure. Overall the four operating segments in Australia Posts 2011-12 regulatory accounts are similar to the segments contained in the 2010-11 regulatory accounts. The reportable segments are based on aggregated operating segments determined by the similarity of the products sold and/or the services provided. The four primary operating segments include: Mail: The collection, processing and distribution of mail items, digital communications and associated services. This includes all regulated mail. Regulated mail is comprised of: reserved letters - the collection, processing and distribution of domestic letters defined as reserved by the APCA non-reserved mail - the processing and distribution of non-reserved domestic letter services and international inbound letters and parcels (<2kg) in accordance with the arrangements of the UPU (where Australia Post has been nominated by the Australian Government to fulfil its obligations in Australia). Parcel & Express: The processing and distribution of parcel and express products along with freight forwarding operations. This includes all other international mail excluding mail processed and distributed in accordance with the arrangements of the UPU. Retail: Provision of postal products and services, agency services, mail boxes and bags, financial services and other retail merchandise, principally philatelic, stationery, telephony, greeting cards, gifts and souvenirs. Other services: If items of revenue and expense are not allocated to the core operating segments then any associated assets are also not allocated to segments. The following are not allocated to operating segments as they are not considered part of the core operations of any segments: expenses representing costs that are attributable to unallocated revenues assets include assets under construction, cash and held to maturity investments. Australia Post also advised the ԭ that there have been some changes in its retail products and services including the introduction of new products and services to meet the changing needs of its customers. For example the retail service group now includes private boxes and bags which waspreviously categorised under the other letters associated services product group. The retail service group also includes Australias new digital product SecurePay. Bond rates Australia Post advised that the Segment Note in its 2011-12 annual report has been structured so that the impact of bond rates has not been allocated to specific operating segments. Australia Post advised that in 2011-12 operating segment performance was regularly measured excluding the impact of the change in discount rates on employee benefits. However the impact of bond rates on costs is reflected in the total operating result of the group at 30 June 2012 as is required by accounting convention. In the regulatory accounts, bond rates are still included in the operating segment reporting as costs fully allocated to products. By removing the effect of bond rate costs on products from the regulatory accounts the segments results in the regulatory accounts will reconcile to the Segment Note. Appendix BRegulatory accounting framework information not claimed as confidential Schedule 1: Service group definitions Schedule 1(a): Reserved service group descriptions SegmentService groupProduct/serviceDescriptionMailSmall letters ordinarySLordinarystampedSmall Letters include enveloped mail, lettersheets, prestamped envelopes and unenclosed postcards no larger than 130mm x 240mm, no thicker than 5mm and no heavier than 250gms.SLcleanReduced charges for customers who present quantities of correctly machine-addressed small letters.SLordinaryotherOrdinary Small Letters, where postage has not been paid via a postage stamp (includes payment via charge account and postage meters).SLreply paidSmall Letters within the above definition where the addressee has supplied a "reply paid" envelope i.e. the addressee is "paying" the postage. Revenue includes the additional "fee" for the service.SLlocal rateReduced charges for customers who reside or carry on business in any postcode area serviced by the delivery office and who lodge small letters. Only found in country areas.Small letters PreSortSLregular PreSortReduced charges for small letter displaying a Delivery Point Indicator within a four state barcode when presented by the customer in accordance with relevant mailing conditions. Normal delivery standards apply.S Lregular charity mailPreSort Small Letters from organisations that are endorsed as income tax exempt charitable institutions and trust funds for charitable purposes, by the ATO. Normal delivery standards apply.SLoff-peak PreSortReduced charges for small letter displaying a Delivery Point Indicator within a four state barcode when presented by the customer in accordance with relevant mailing conditions. Delivery standard up to three days longer than Regular.S Loff peak charity mailPreSort Small Letters from organisations that are endorsed as income tax exempt charitable institutions and trust funds for charitable purposes, by the ATO. Delivery standards up to three days longer than Regular.Large letters ordinaryLLordinarystamped (0250 g)Large Letters include enveloped mail, prestamped envelopes and unenclosed postcards that are rectangular in shape, no larger than 260mm x 360mm, no thicker than 20mm, no heavier than 250gms, not a Small Letter and Postage does not exceed $2.LLordinaryother (0250 g)Ordinary Large Letters, where postage has not been paid via a postage stamp (includes payment via charge account and postage meters).LLcleanReduced charges for customers who present quantities of correctly machine-addressed large letters.LLreply paidLarge Letters within the above definition where the addressee has supplied a "reply paid" envelope i.e. the addressee is "paying" the postage. Revenue includes the additional "fee" for the service.LLlocal rate Reduced charges for customers who reside or carry on business in any postcode area serviced by the delivery office and who lodge large letters. Only found in country areas.Large letters PreSortLLregular PreSort (0250 g)Reduced charges for large letter size items under 250 grams displaying a Delivery Point Indicator within a four state barcode when presented by the customer in accordance with relevant mailing conditions. Normal delivery standards apply.LLoff-peak PreSort (0250 g)Reduced charges for large letter size items under 250 grams displaying a Delivery Point Indicator within a four state barcode when presented by the customer in accordance with relevant mailing conditions. Delivery standard up to three days longer than Regular. Schedule 1(b): Non-reserved service group descriptions SegmentService groupProduct/service descriptionDescriptionMailLarge letters ordinaryLLordinary (250500 g)Large Letters include enveloped mail, prestamped envelopes and unenclosed postcards that are rectangular in shape, no larger than 260mm x 360mm, no thicker than 20mm, no heavier than 500gms, not a Small Letter and Postage is at least $2.Large letters PreSortLLregular PreSort (250500 g)Reduced charges to customers who sort their large letters in excess of 250gms before lodgment and comply with relevant mailing conditions. Normal delivery standards apply.LLoff-peak PreSort (250500 g)Reduced charges for customers who sort their large letters in excess of 250gms before lodgment, and comply with relevant mailing conditions. Delayed delivery standards apply.International inward letters - regulatedregulated inward international letter servicesThis service relates to the receipt, handling, delivery and on-forwarding of inbound international letter and related mail articles dispatched to Australia in accordance with the arrangements of the UPU. Under the UPU convention, Australia Post has been nominated by the government to fulfil its obligations to deliver incoming international letters exchanged under the convention. Australia Post has the exclusive right to the receipt, handling, delivery and on-forwarding of inbound international letter and related mail articles within Australia to mail dispatched under the UPU convention.Other letter mail servicesunaddressed mailThe unaddressed delivery service is the distribution of such items as catalogues, merchandising samples and leaflets to all letterboxes in a certain area.periodical publications Reduced charges for customers who lodge authorised publications and catalogues that are no larger than 260x360x20mm and up to 1kg for delivery within Australia.registered post feesAdditional fees for service includes optional prepaid envelopes or Registered Post labels or imprints. Also entails insurance cover up to $100.express lettersExpress Post articles with a weight less than 500 grams and a thickness less than 20mm.Other letters associatedforces mailMail and parcel services to deployed military unitsmail roomsThe running of customers' internal mail rooms.fax postThe acceptance and/or delivery of fax messages to customers without a private fax facility.electronic mail services The production of hard copy documents for mailing to addressees from computer generated data. Covers production costs only i.e. excludes postage which is included in relevant areas above. address postThe provision of "change of address" data to customers wishing to update their mailing lists.redirection feesThe provision of mail redirection service (both short term "hold" and permanent on-forwarding) for both private individuals and businesses.eLetter solutionsThis service is provided for statements, invoices and advertising pieces. eLetter Solutions related services include consulting, analysis and design, and archival & retrieval.International inward parcels - regulatedRegulated inward international packets servicesThe carriage and delivery within Australia of incoming international parcels (under 2KG) dispatched to Australia in accordance with the arrangements of the UPU. Under the UPU convention, Australia Post has been nominated by the government to fulfil its obligations to deliver incoming international letters exchanged under the convention. Australia Post has the exclusive right to the receipt, handling, delivery and on-forwarding of inbound international letter and related mail articles within Australia dispatched under the UPU convention.Parcels and expressInternational outward lettersoutward international letter servicesAll letter and related services lodged in Australia for delivery to overseas addressees, including FX adjustments.International inward lettersNon regulated inward international letter servicesThis service relates to the receipt, handling, delivery and on-forwarding of inbound international letter and related mail articles within Australia transported to Australia as cargo and lodged with Australia Post under the appropriate domestic letter service.ParcelsParcelsAll other domestic mail items which do not meet the criteria for letters including items mailed under the "express" banner excluding express letters.Courier servicescourier servicesAll courier services including Messenger Post and Express Courier International.Logisticslogistics and fulfilment services Provision of storage facilities, receipt of orders, picking, packing and despatching of products for both domestic and international customers.online delivery The provision of specialised delivery operations requiring dedicated, specialised vehicles.other fulfilment services Miscellaneous logistics servicesInternational inward parcelsnon regulated inward international parcel servicesThe carriage and delivery within Australia of incoming international parcels and related services that are outside the scope of the regulated mail service, including FX adjustments.International outward parcelsoutward international parcel servicesAll parcel and related services lodged in Australia for delivery to overseas addresses, including FX adjustments.Retail RetailPhilatelicThe sale of stamps, related product and coins to the collector market.PostpakThe sale of postal packaging and related items.complementary productsThe sale of stationery, cards, communications and other products through retail outlets.private boxes and bagsThe provision by Post of numbered boxes and private mail bags which act as delivery points for customers "renting" the boxes/bags.Financial servicestransaction services The provision of financial transactions facilities including money orders, banking services (both personal and business) and the undertaking of passport interviews, and ID&V services.other agency The provision of bill payment and related services.Other servicesOther servicesother miscellaneousOther minor items from which revenue is earned. Schedule 3: List of account items for revenues Account Code Account Item Description3-1Mail RevenueAll revenue earned from the carriage of mail items (including letters and parcels) including through sale of postage stamps, postage labels, bulk postage and franking machines. (Note: Individual categories of reserved and non-reserved mail will be separated through the split of service items)3-2Licence Fees All revenue earned from licence fees not included in other revenue categories.3-3Transaction Fees All revenue earned from transaction fees not included in other revenue categories.3-4Retail Sales All revenue earned from retail sales not included in other revenue categories.3-5Property Rents All revenue earned from property leasing not included in other revenue categories.3-6Other All other revenue earned not included above. Schedule 4: List of account items for cost Account Code Account Item Description4-1Labour (including Contract Services)All costs associated with the employment of staff, including wages and salaries, payroll tax, leave and other entitlements, separation and redundancy and workers compensation. Includes contract staff utilised in Post administered operational areas.4-2Motor Vehicle Operating Costs (excluding depreciation) for the operation of motor vehicles including their maintenance and upgrade.4-3Accommodation Costs (excluding depreciation) for accommodation and property including their maintenance, upgrade and the supply of basic services (i.e. power, water etc).4-4Depreciation & AmortisationA periodic allocation of the historical cost of plant and equipment over the useful life of the asset. Includes a periodic allocation of the value of intangible assets.4-5LicenseesAll payments made to Licensed Post Offices, including Post points located in non Post retail outlets.4-6Carriage of MailPayments made to non-Post employees for the carriage and/or delivery of mail.4-7Cost of Goods SoldCost of purchases for Retail Merchandise, Philatelic Product and Sprintpak.4-8International Mail SettlementsPayments made to overseas postal administrations for the transport, processing and delivery of international mail originating in Australia.4-9General Administration General corporate type costs not already included, including corporate centre, legal, regulatory, accounting and finance, human resources and personnel, and non-product specific research and development. Will include costs from Account Items 4-1, 4-2, 4-3 and 4-4 4-10Other All other costs not already included.4-11Bond Rates10 year Australian Government bond rates to discount long term liabilities (predominate impact has been on the discounting of the LSL and Workers Comp liabilities). Schedule 6: List of account items for fixed assets Account CodeAccount Item DescriptionNON-CURRENT ASSETS6-2-1Land and buildings6-2-1-1Land All land (including freehold and perpetually renewable leasehold land) owned by Australia Post. Includes land improvements but excludes buildings or other limited-life structures.6-2-1-2Buildings All buildings including those under construction, owned by the company and the associated building alterations.6-2-1-3Fit-out All extensions, structural attachments, improvements; and building plant and equipment such as electric light and power equipment, lifts and air-conditioning which are considered an integral part of the building. Included are improvements on leased buildings.6-2-2Plant and Equipment6-2-2-1Motor VehiclesAll motor vehicle and related equipment.6-2-2-2Mail Handling PlantAll equipment related to the sorting of mail and/or parcels.6-2-2-3Other Plant & EquipmentAll plant and equipment not already included.6-2-2-4Office EquipmentAll office and related equipment.6-2-2-5Counter Equipment/EPOSAll equipment related to the servicing of customers in retail outlets, including the provision of electronic point-of-sale facilities.6-2-3Other6-2-3-1SoftwareComputer software.6-2-3-2IntangiblesIdentifiable assets having no physical existence, their value being limited by the rights and anticipative benefits that possession confers upon the owner, such as goodwill, trade marks, copyrights, patents, licenses and other assets of a similar nature.6-2-4Assets under Construction6-2-4-1Assets under ConstructionValue of assets under construction. Schedule 7: Movements in valuation of non-current assets 201112 ($ million) RESERVEDNotes413Opening Reinstated Addit.RetireTransferRevalueDeprec.ClosingLand297.9-0.0-0.00.6-7.4-291.0Buildings242.15.1-0.00.9-6.7-12.6228.7Fitout31.61.3-0.00.27.9-6.334.7Motor Vehicles65.710.2-1.14.2--15.363.7Mail Handling Plant132.71.4-0.318.7--19.7132.8Other Plant & Equipment28.59.6-1.8-3.1--10.522.7Office Equipment11.70.2-0.0-0.3--1.510.1Counter Equipment/EPOS3.70.0-0.00.2--2.02.0Software108.813.3-0.012.1--26.4107.7Intangibles-------TOTAL RESERVED922.841.1-3.433.5-6.2-94.4893.4 NON RESERVEDOpening Reinstated Addit.RetireTransferRevalueDeprec.ClosingLand602.30.6-2.45.9-7.6-598.9Buildings372.112.5-1.1-0.70.9-19.2364.5Fitout44.72.5-0.10.55.4-10.842.1Motor Vehicles55.110.0-1.15.3--10.958.3Mail Handling Plant75.03.8-0.111.1--13.776.1Other Plant & Equipment63.313.9-1.4-28.0--13.434.3Office Equipment15.90.4-0.12.1--2.016.4Counter Equipment/EPOS7.00.1-0.01.3--3.94.5Software112.618.4-0.120.1--31.7119.4Intangibles53.1--0.4-0.0--1.651.1TOTAL NON-RESERVED1,401.062.1-6.817.6-1.2-107.21,365.5Land-------Assets Under Construction271.0159.1--51.1--179.0UNALLOCATED71.0159.1--51.1--179.0TOTAL FIXED ASSETS2,394.8262.3-10.2--7.4-201.62,438.0 Notes: Note 1: The transfer column includes both transfers of physical assets and movements due to changes in allocations. Note 2: Assets under Construction are not allocated to Service Groups. Opening balance has been restated as a result of this change. Note 3: Depreciation is obtained from cost as reflected in the ledger. Note 4: In FY2010, there was a $2.79m adjustment to reduce Land and Buildings. Fixed assets had been written off as part of the PLA restructure. However, the accounts did not reflect this and has since been corrected. The opening balance for land and buildings non-reserve has been reinstated to include the write off. The Land and Buildings balance now reflects the changes and the balance has been reduced by $2.79m, and added back to liabilities. Schedule 9: Statement of service group usage Service groupVolume (m)DescriptionTotalordinary small letters1,364.5Total posted ordinary small lettersTotalPreSort small letters1,869.7Total posted PreSort small lettersTotalordinary large letters162.0Total posted reserved and non-reserved ordinary large lettersTotalPreSort large letters149.1Total posted reserved and non-reserved PreSort large letters  A situation where a monopolist is able to cross-subsidise its competitive services by revenues from its monopoly services may damage competition in the markets in which it competes, because the monopolist is able to sustainably maintain prices in those markets below cost, using profits from its monopoly services. This situation also means that prices for the monopoly services are, on the whole, at higher than competitive levels.  Explanatory memorandum for the Postal Services Legislation Amendment Bill2003, p.40.  Section 50H(2) of the APCA.provides the ԭ with authority to require Australia Post to keep certain records about its reserved services.  Australia Post annual report 201112.  Section 26 of the APCA.  Section 27 of the APCA.  Section 28 of the APCA.  Section 27 of the APCA  Section3 of the APCA.  Section 50H of the APCA.  In 2011, the Australian Government limited prices surveillance of Australia Post letter services from all reserved services to certain letter services reserved to Australia Post. For example, the 60 cent basic postage rate (BPR) and other Ordinary letter services remain declared and thus subject to price notification requirements. The other services currently reserved to Australia Post are no longer declared. Refer Price Notification Declaration (Australia Post Letter Services) (No. 2) 2011.  Regulations made under section 32B of the APCA allow the ԭ to inquire into disputes about the terms and conditions, including price of access to Australia Posts bulk mail services  Sections 50I and 50J of the APCA.  Section50K of the APCA  ԭ, Regulation impact statement, record keeping rules for establishing a regulatory accounting framework for Australia Post, March2005, p.6.  GR Faulhaber, Cross-subsidization: pricing in public enterprises, American Economic Review, 65(5), December, 1975, pp. 96677.  For example, if reserved services revenue is greater than the stand-alone cost of reserved services and non-reserved revenue is greater than the stand-alone cost of non-reserved services, both reserved and non-reserved services are sources of subsidy under the stand-alone cost test. In such a case, the overall business and both business areas are profitable, and if a particular service group (e.g. logistics) receives a subsidy, it is impossible to determine whether the subsidy was provided by reserved or non-reserved services.  Inward international letters regulated relates to the processing and distribution of inbound international letters in accordance with the arrangements of the UPU.  Inward international parcels regulated relates to the processing and distribution of inbound international parcels in accordance with the arrangements of the UPU.  This includes all inbound international letters processed and distributed by Australia Post outside arrangements with the UPU.  This includes all inbound international parcels processed and distributed by Australia Post outside arrangements with the UPU e.g. parcels > 2 kg.  Note that changes to Australia Posts accounting policies over time, in particular the classification of service groups, will impact on comparison of results over time. See ԭ cross-subsidy reports for 200405 to 201011 (available on the ԭ website) for details of changes to accounting policies over time.  The ԭ has undertaken some adjustments to the submitted 2011-12 regulatory accounts to allow the 2011-12 cross subsidy test results to be compared with previous years ԭ cross subsidy analysis. For example, international inward letters and international inward parcels are not identified as specific service groups in the 2011-12 regulatory accounts. The ԭ has derived values and undertaken cross subsidy tests respectively for international inward letters and international inward parcels by combining international inward letters regulated and non-regulated services and international inward parcels regulated and non-regulated services.  In 200405 these service groups were combined with other service groups. See previous ԭ cross-subsidy reports which available on the ԭ website at  HYPERLINK "http://www.accc.gov.au/regulated-infrastructure/postal-services" http://www.accc.gov.au/regulated-infrastructure/postal-services for details of changes to service group classifications over time.  Australia Posts domestic logistics business was divested during the 201112 year as part of the companys Future Ready program. From 1 October 2011, DHL took ownership of a number of Post Logistics Australasia (PLA) assets, customers and sites. PLA was historically the major component of the logistics services service group.  Table 3 includes some adjustments to Australia Posts 2010-11 results submitted by Australia Post as part of its 2011-12 regulatory accounts. The ԭ has reconciled the updated results with Australia Posts 2010-11 regulatory accounts submitted in 2010-11 (which were included in the 2010-11 cross-subsidy report). These changes include a change in the methodology of allocating costs to direct, attributable and unattributable costs. For example some costs are now considered abnormal costs and are classified as unattributable costs whereas previously they were classified as attributable costs. Examples of items which are now considered abnormal and classified as unattributable costs are the effect of bond rate adjustments on employee benefits, write downs and restructuring costs.  Australia Post has advised that the reduction in non-reserved unattributable costs between 2010-11 and 2011-12 reflects an improvement in the way indirect costs are allocated in the other expense category. Australia Post states that the 2011-12 results reflect improved cost traceability in some shared services (e.g. IT, Real Estate) to identifiable non reserved products/services. .  Australia Post annual report 201112, p. 59.  The WACC is applied to the value of capital employed for each service group, and this cost of capital is added to the statement of financial performance to derive a capital-adjusted statement of financial performance for each of the service groups.  ԭ, Issues raised during consultation: Record-keeping rules establishing a regulatory accounting framework for Australia Post, March2005 (published on the  HYPERLINK "http://www.accc.gov.au/content/index.phtml?itemId=672018" ԭ website), p.3.     PAGE  PAGE 12 Assessing cross-subsidy in Australia Post 201112 | An ԭ report April 2013 PAGE 46 Assessing cross-subsidy in Australia Post 200809 | An ԭ report July 2010 The ԭ is satisfied that Australia Posts reserved (or statutory monopoly) services, at an aggregate level, were not a source of subsidy for its non-reserved services. Rather, they were a possible recipient of a subsidy from non-reserved services. While Australia Posts overall revenues were greater than overall costs in 2011-12 and have generally been since the ԭ started monitoring for cross-subsidy in 2004-05, the cost recovery of reserved services has been declining together with letter volumes. Reserved services has been a potential recipient of a subsidy since 2009-10. This outcome is not a concern in terms of cross-subsidy testing. However, it does suggest that, on the basis of its 2011-12 accounting data and cost allocations, Australia Post has a strong market position in certain non-reserved areas (such as parcels). These services are able to subsidise the services that are subject to Australia Posts statutory monopoly (i.e. reserved letter services). Parcels and logistics services has been a source of subsidy in 2010-11 and again in 2011-12 and retail and agency services has been a potential source of subsidy in all years the ԭ has been monitoring cross subsidy. At a service group level, revenue from small ordinary letters and small PreSort letters was not sufficient to recover those costs that are solely associated with providing the service (direct costs) as well as those costs that are part of a pool of common costs but which are identifiable to the service (attributable costs) in 201112. In the case of small ordinary letters, this has been the case in each year for which the ԭ has monitored cross-subsidy (with the exception of 200405). Revenue from Australia Posts non-reserved services (as a whole) in 201112 was greater than the estimate of the stand-alone cost of providing non-reserved services. The ԭ is therefore satisfied that non-reserved services (as a whole) did not receive a subsidy. Rather, they were a source of subsidy in 201112. Other services, a non-reserved service group received a subsidy from other non-reserved services in 2011-12. A number of other non-reserved service groups may also have received a subsidy from non-reserved services in 201112international inward letter services, some international inward parcel services and other letter mail services. ! Direct costs ! ! Attributable ! costs ! Service s ! unattributable costs ! All other ! unattributable costs Recipient of a subsidy Possible recipient of a subsidy Possible source of a subsidy Source of a subsidy Neither recipient nor source of subsidy Service revenue recovers: ! Direct costs ! ! Attributable costs ! !Service s unattributable costs! Service did not recover incremental cost recipient of a subsidy. 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