contribute to an open and competitive telecommunications market. 10. Accounts. (1) A licensee shall maintain separate books of account for each service as may be prescribed by the Commission from time to time and shall not cross-subsidize the prices for any service it offers in the market with revenue from the sale of communication systems and services. (2) A licensee shall maintain accounting separation techniques to be focused on the separation of revenues, costs and capital employed into categories in order to ensure that there is no discrimination between internal and external pricing in all services provided by the licensee. (3) Where the interconnection services are not provided through a structurally separated subsidiary, a dominant telecommunications service provider shall keep separate accounts as if the telecommunications activities in question were in fact carried out by legally independent companies, to identify all elements of cost and revenue together with the basis of their calculation and the detailed attribution methods used. (4) A dominant telecommunications service provider shall maintain separate accounts in respect of interconnection services and its core telecommunications services and the accounts shall be submitted for independent audit and thereafter published. (5) The Commission shall from time to time develop guidelines providing for the system of transfer charges to be applied to services and products provided from one licensee to another and for the implementation of this regulation. 11. Obligations of licensees. (1) All licensees shall provide uniform, non-preferential service on a first-comefirst-served basis to all persons within a covered geographical area or a given class who request for such service. (2) A licensee shall not violate the principle of equal access and non preferential treatment if it— (a) considers the ability of a person to pay for a service when deciding whether to provide a service to the person; or,