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Select the DVM asset Category to display by inputting the require category in cell C9 (highlighted in yellow) Then select a specific CoW using the filter in cell B46 (highlighted in yellow) BT Detailed Valuation Methodology Annex 4 MAPPING OF DVM ASSET CATEGORIES TO PLANT GROUPS - 2011/12 Sheet 1 - DVM Asset Category information DVM Asset Category Reference Description 2.2 Duct Description Ref Description 1 CJD Construction, Junction Duct DB Valued as part of LDD 2.2 Duct 2 CJDR Renewal, Junction Duct DB Valued as part of LDD 2.3 Local Cable 3 LDD Construction, Local Distribution Duct for Copper Cable D3 Yes Absolute (NBV/GBV) 2.4 Duct & Local Cable - see DVM refs. 2.2 & 2.3 4 LDR Renewal, Local line Duct for Copper Cable D3 Valued as part of LDD 2.5 Access Radio Systems 5 LFD Construction, Local Duct for OF Cable D3 Valued as part of LDD 2.6 Asymmetrical Digital Subscribers Line (ADSL) Equipment 6 LMD Construction, Local Main(Exchange-side) Duct for Copper D3 Valued as part of LDD 2.7 UK Transmission - excluding Duct 7 LQA Local Lines Fault Volume Reduction - Duct D3 Valued as part of LDD 2.8 Local Exchanges 8 LSA Local Lines Asset Assurance Program - Duct D3 Valued as part of LDD 2.9 Main Exchanges 9 MUD Construction, Main Underground Duct DB Valued as part of LDD 2.10 Intelligent Network 10 MUDR Renewal, Main Underground Duct DB Valued as part of LDD 2.11 21st CN 11 NPPD Local Network IIIct & Physical Protection ( Duct) D3 Valued as part of LDD 2.12 Property 12 TVD Cable TV:All ductwork D3 Valued as part of LDD 2.13 Other Fixed Assets 13 2.14 Intangible Assets 14 2.15 Assets in the Course of Construction (AICC) 15 16 PLANT GROUPS LINKED 17 TO THE SELECTED ASSET 18 CATEGORY CAN BE SEEN 19 LOWER DOWN IN THIS 20 SPREADSHEET (row 61 on) 21 22 23 24 25 26 27 28 29 30 31 32 NOTES: 1) The AS Sector refers to the grouping of CoWs within BT's Accounting Separation (AS) system with similar asset types. 2) In some cases for CCA valuation purposes a number of CoWs are aggregated together and the CCA adjustment included in the aggregate valuation of a "lead" CoW. 3) Descriptions of the "NBV/GBV" and "Roll Forward" depreciation methods are covered in Annex 3 (section 2.2) of the main document. 5) CCA depreciation for assets valued on historic basis equals the HCA value. CoW Title AS Sector (note 1) Lead CoW (note 2) Valuation Method (Depreciation Method) (note 3) Index (note 4) here 4) For those assets revalued for CCA purposes using indexation or absolute methods where capitalised planning costs are discretely held, capitalised planning
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Page 1: €¦ · XLS file · Web view · 2018-01-11Cable TV Internal Work(not customers) UMAG ... METRO-Edge Ethernet Port PG889A METRO-Infrastructure Ethernet PG890A METRO-Media Gateway

Select the DVM asset Category to display by inputting the require category in cell C9 (highlighted in yellow)Then select a specific CoW using the filter in cell B46 (highlighted in yellow)BT Detailed Valuation Methodology Annex 4

MAPPING OF DVM ASSET CATEGORIES TO PLANT GROUPS - 2011/12Sheet 1 - DVM Asset Category information

DVM Asset CategoryReference Description

2.2 Duct

Description Ref Description

1 CJD Construction, Junction Duct DB Valued as part of LDD 2.2 Duct2 CJDR Renewal, Junction Duct DB Valued as part of LDD 2.3 Local Cable3 LDD Construction, Local Distribution Duct for Copper Cable D3 Yes Absolute (NBV/GBV) 2.4 Duct & Local Cable - see DVM refs. 2.2 & 2.34 LDR Renewal, Local line Duct for Copper Cable D3 Valued as part of LDD 2.5 Access Radio Systems5 LFD Construction, Local Duct for OF Cable D3 Valued as part of LDD 2.6 Asymmetrical Digital Subscribers Line (ADSL) Equipment6 LMD Construction, Local Main(Exchange-side) Duct for Copper D3 Valued as part of LDD 2.7 UK Transmission - excluding Duct7 LQA Local Lines Fault Volume Reduction - Duct D3 Valued as part of LDD 2.8 Local Exchanges8 LSA Local Lines Asset Assurance Program - Duct D3 Valued as part of LDD 2.9 Main Exchanges9 MUD Construction, Main Underground Duct DB Valued as part of LDD 2.10 Intelligent Network10 MUDR Renewal, Main Underground Duct DB Valued as part of LDD 2.11 21st CN11 NPPD Local Network IIIct & Physical Protection ( Duct) D3 Valued as part of LDD 2.12 Property12 TVD Cable TV:All ductwork D3 Valued as part of LDD 2.13 Other Fixed Assets13 2.14 Intangible Assets14 2.15 Assets in the Course of Construction (AICC)1516 PLANT GROUPS LINKED17 TO THE SELECTED ASSET18 CATEGORY CAN BE SEEN19 LOWER DOWN IN THIS20 SPREADSHEET (row 61 on)212223242526272829303132

NOTES:

1) The AS Sector refers to the grouping of CoWs within BT's Accounting Separation (AS) system with similar asset types. Sector Titles are available 2) In some cases for CCA valuation purposes a number of CoWs are aggregated together and the CCA adjustment included in the aggregate valuation of a "lead" CoW. 3) Descriptions of the "NBV/GBV" and "Roll Forward" depreciation methods are covered in Annex 3 (section 2.2) of the main document.

5) CCA depreciation for assets valued on historic basis equals the HCA value.

CoWTitle

AS Sector(note 1)

Lead CoW(note 2)

Valuation Method(Depreciation Method)

(note 3)Index

(note 4)

here

4) For those assets revalued for CCA purposes using indexation or absolute methods where capitalised planning costs are discretely held, capitalised planning costs are revalued using the UK average earnings + productivity index. For those assets valued using absolute methods, any survey, index or trend shown may be used for the valuation of only a portion of the CoWs assets.

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CoW/Product data derived from report specification below.BT Detailed Valuation Methodology Annex 4 List" Users Only: IN CONFIDENCE"

MAPPING OF DVM ASSET CATEGORIES TO PLANT GROUPS DIY ReportRun Code: 0ffx - Run Post-Openreach Creation All ProductsUp to exhaustion level Plant Groups for All business(es), Split: All, Time of Day: All

Sheet 2 - Cow / Plant group information Ledger Mode Selections: Redundancy; Corporate Items; Ledgered; Other HCA Adjts; Hybrid AdjustmentsDetails of the attribution & definitions of the Plant groups appear in Section 6 of the DAM. Limited by Transaction type=J Transaction type=G Transaction type=C

CoW Plant Group Plant Group Description Use the filter button, against CoW", to select the desired CoW to display. Non "PG" Products and non capital CoWs have been excluded from this download.ACPA PG132B OR LLU Hostel RentalsACPA PG132N WH LLU Hostel Rentals Plant group descriptions obtained from :ACPB PG111C Access Fibre Spine List" Users Only: IN CONFIDENCE"ACPB PG111M Local Lines Fibre Cable Current Run File Load DataACPB PG114L ISDN30 Connections Run Code: 0ffxACPB PG114M Local Lines Service Access Switches Cur Control Sheet Parameter: NARMarkerACPB PG115C Local Lines Access Radio Capital Capital Data Type: NARTACPB PG115M Local Lines Access Radio Current Data Version: ACPB PG117C E Side Copper Capital Product DescriptionACPB PG117M E Side Copper CurrentACPB PG118C D Side Copper CapitalACPB PG118M D Side Copper CurrentACPB PG119A Telephony Over Passive Optical NetworkACPB PG120A Payphone Line CardsACPB PG121M Business PSTN MaintenanceACPB PG122M Residential PSTN MaintenanceACPB PG123M ISDN2 / Highway MaintenanceACPB PG124A ISDN30 Capital / MaintenanceACPB PG127A PSTN Line CardsACPB PG128A ISDN2/Highway Line CardsACPB PG129A Pair GainACPB PG130A Local Loop Unbundling Tie CablesACPB PG132B OR LLU Hostel RentalsACPB PG132N WH LLU Hostel RentalsACPB PG136A Local Loop Unbundling SurveysACPB PG140A Routing and RecordsACPB PG142A MDF Hardware JumperingACPB PG143A Software JumperingACPB PG145B ADSL Connections (Openreach)ACPB PG145N ADSL Connections (Wholesale)ACPB PG147B SDSL Connections (Openreach)ACPB PG147N SDSL Connections (Wholesale)ACPB PG149A Dropwire CapitalACPB PG150A ISDN2 SpecificACPB PG151B TAMS (Openreach)ACPB PG151N TAMS (Wholesale)ACPB PG152B DSL Rentals (Openreach)ACPB PG152N DSL Rentals overheads (Wholesale)ACPB PG153N DSL Rentals depreciation (Wholesale)ACPB PG170B OR Backhaul FibreACPB PG197A FTTC Service Delivery & DevelopmentACPB PG198A FTTP DevelopmentACPB PG211M Local Exchanges Digital System X CurrentACPB PG212M Local Exchanges Digital AXE10 CurrentACPB PG213C Local Exchanges UXD CapitalACPB PG213M Local Exchanges UXD CurrentACPB PG216C Local Exchanges General Switchboards CapACPB PG216M Local Exchanges General Switchboards CurACPB PG217E LE Frames Capital (Openreach)ACPB PG217F LE Frames Current (Openreach)ACPB PG217Q LE Frames Capital (Wholesale)ACPB PG217R LE Frames Current (Wholesale)ACPB PG219M Local Exch Operations & Surveillance CurACPB PG224A Universal Card Platform EquipmentACPB PG227A Main Exchanges ASUsACPB PG228A Signalling Transfer Point and Edge Link MonitorsACPB PG229A Signalling Point Relay and Core Link MonitorsACPB PG240A Line Test EquipmentACPB PG241A Repair Handling DutyACPB PG249C Main Exchange DLT - CapitalACPB PG249M Main Exchange DLT - CurrentACPB PG254A Main Exchange - Intelligent Access & MessagingACPB PG255B Main Exchange SwitchblockACPB PG257C Main Exchange Processors - Capital

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ACPB PG257M Main Exchange Processors - CurrentACPB PG260A Intelligent Contact Manager - PR0ACPB PG276A CISLACPB PG280C AXE10 LE Processor - CapitalACPB PG281C AXE10 LE DLT - CapitalACPB PG282A AXE10 LE Switch BlockACPB PG283A AXE10 LE Concentrator Set-UpACPB PG284A AXE10 LE Concentrator DurationACPB PG285C System X LE Processor - CapitalACPB PG286C System X LE - CapitalACPB PG287A System X LE Switch BlockACPB PG288A System X LE Concentrator Set-UpACPB PG289A System X LE Concentrator DurationACPB PG300T OLO Point of HandoverACPB PG301T SDH-Tier 0-LkACPB PG311T SDH-Tier 1-STM1-LkACPB PG313T SDH-Tier 1-STM4-LkACPB PG315T SDH-Tier 1-STM16-LkACPB PG321T SDH-Tier 2-STM1-LkACPB PG323T SDH-Tier 2-STM4-LkACPB PG325T SDH-Tier 2-STM16-LkACPB PG331T SDH-Tier 3-STM1-LkACPB PG333T SDH-Tier 3-STM4-LkACPB PG335T SDH-Tier 3-STM16-LkACPB PG341T SDH-Tier 4-STM1-LkACPB PG343T SDH-Tier 4-STM4-LkACPB PG345T SDH-Tier 4-STM16-LkACPB PG350N WH Inner Core FibreACPB PG351T SDH-TierSC -STM1-LkACPB PG353T SDH-TierSC -STM4-LkACPB PG355T SDH-TierSC -STM16-LkACPB PG359T SDH-Traffic GroomingACPB PG361T PDH-Metal-2Mbits/s-LkACPB PG365T PDH-Metal-34Mbits/s-LkACPB PG367T PDH-Metal-140Mbits/s-LkACPB PG371T PDH-Optical-2Mbits/s-LkACPB PG373T PDH-Optical-8Mbits/s-LkACPB PG375T PDH-Optical-34Mbits/s-LkACPB PG377T PDH-Optical-140Mbits/s-LkACPB PG379T PDH-Optical-565Mbits/s-LkACPB PG381T MSH STM1 LinkACPB PG383T MSH STM16 LinkACPB PG385T MSH STM64 LinkACPB PG391T PDH-Radio-8Mbits/s-LkACPB PG393T PDH-Radio-34Mbits/s-LkACPB PG395T PDH-Radio-140Mbits/s-LkACPB PG399T PDH-Traffic GroomingACPB PG400T ACE/ENA Core EquipmentACPB PG401A Netstream EquipmentACPB PG405A DMS100 Call Centre SwitchesACPB PG408A Carrier Pre Selection Customer Set-UpACPB PG411C Analogue Electric CapitalACPB PG411P Analogue ConnectionsACPB PG412C 64K Electronics CapitalACPB PG412M 64K Electronics MaintenanceACPB PG412P 64K ConnectionsACPB PG413P Private Circuits Megastream and IX ConnsACPB PG414M Private Circuits Intntl Anal IPLC CurACPB PG415M Private Circuits Intntl Dig IPLC CurrentACPB PG421S Private Circuits Analogue InstnACPB PG422S Private Circuits Kilostream InstnACPB PG426S Private Circuits AccessLine InstallationACPB PG440C ASDH 4x2MBit CapitalACPB PG440M ASDH 4x2MBit MaintenanceACPB PG441C ASDH 16x2MBit CapitalACPB PG441M ASDH 16x2MBit MaintenanceACPB PG442C 2MBit Copper Electric CapitalACPB PG442M 2MBit Copper Electric MaintenanceACPB PG443C 2MBit Fibre Electric CapitalACPB PG443M 2MBit Fibre Electric MaintenanceACPB PG444C 34MBit Fibre Electric CapitalACPB PG444M 34MBit Fibre Elect. MaintenanceACPB PG445C 140MBit Fibre Electric CapitalACPB PG445M 140MBit Fibre Elect. Maintenance

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ACPB PG446C 622MBit Fibre Elect. CapitalACPB PG446M 622MBit Fibre Elect. MaintenanceACPB PG447A SHDS ElectronicsACPB PG461A Private Circuits Test & Maintenance SysACPB PG462A Private Circuits Customer PremisesACPB PG463A Private Circuits TestingACPB PG483A Flexible Bandwidth ServicesACPB PG502B SG&A Openreach Sales Product ManagementACPB PG504B Number portability operational managementACPB PG505A SG & A Private CircuitsACPB PG506N SG & A PPC (Wholesale)ACPB PG507N SG & A Wholesale Access (Wholesale)ACPB PG508N SG & A Retail Access (Wholesale)ACPB PG509N SG & A General (Wholesale)ACPB PG511M Interconnect OCP MaintenanceACPB PG511P Interconnect OCP ProvisionACPB PG512A Product Management Policy & Planning IX OLOACPB PG570B OR Service Centre - Provision WLR PSTN/ISDN2ACPB PG571B OR Service Centre - Provision WLR ISDN30ACPB PG572B OR Service Centre - Provision LLUACPB PG573B OR Service Centre - Provision EthernetACPB PG574B OR Service Centre - Provision NGAACPB PG575B OR Service Centre - Assurance WLR PSTN/ISDN2ACPB PG576B OR Service Centre - Assurance WLR ISDN30ACPB PG577B OR Service Centre - Assurance LLUACPB PG578B OR Service Centre - Assurance EthernetACPB PG579B OR Service Centre - Assurance NGAACPB PG609N SG&A BroadbandACPB PG622A Public Payphones OperationsACPB PG651B Number Portability-SetUCostOMCactivitiesACPB PG653A ATM Customer Interface 2mb CardsACPB PG654A ATM Customer Interface 34mb CardsACPB PG656A ATM Network SwitchingACPB PG657A Framestream SwitchACPB PG658A ATM Customer Interface >155mb CardsACPB PG659A ATM Network Interface CardsACPB PG667A IP International PeeringACPB PG668A IP Network ManagementACPB PG669A IP Network Dial IPACPB PG670A IP Network Fixed AccessACPB PG671A IP Network VPNACPB PG672A IP Network BroadbandACPB PG673A IP Network BT IntranetACPB PG674A IP Core/ColossusACPB PG675A IP VOIP InfrastructureACPB PG676A IP ApplicationsACPB PG678A SIP serversACPB PG721A Circuit Provision Digital Higher OrderACPB PG722A Circuit Provision Digital Public NetworkACPB PG723A Circuit Provision Analogue Public NwkACPB PG732A Generic Data Amendments Network CostsACPB PG761A Special Applications SMDSACPB PG771A Special Applications Other DevelopmentACPB PG772A Openreach Systems & Development (Product Specific)ACPB PG823P BT Own Use Private CircuitsACPB PG855A Border Gateway & Signalling FirewallACPB PG856A CMSAN ISDN2 cardsACPB PG857A CMSAN Combi Cards BB elementACPB PG858A CMSAN Combi Cards Voice elementACPB PG859A CMSAN Control AccessACPB PG860A CMSAN Control TransportACPB PG861A CMSAN ISDN30 cardsACPB PG862A CMSAN Low Band SDSL cards =<2MbACPB PG863A CMSAN-FMSAN LengthACPB PG864A CMSAN-FMSAN LinkACPB PG865A Core-Core LengthACPB PG866A Core-Core LinkACPB PG867A Ethernet NTEACPB PG869A FMSAN Control TransportACPB PG872A FMSAN TDM cardsACPB PG873A FMSAN to WDM LengthACPB PG874A FMSAN to WDM LinkACPB PG875A INODE -Nwk featuresACPB PG876A INODE-Voice Call Set-Up

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ACPB PG877A ISDN30 NTEACPB PG878A METRO BB LNSACPB PG879A METRO BBL3ACPB PG880A METRO BEA - Broadband Edge AggregatorACPB PG881A METRO BRAS - Broadband Remote Access ServerACPB PG882A METRO FER - Front End RouterACPB PG885A Metro-Core LengthACPB PG886A Metro-Core LinkACPB PG887A METRO-Edge Ethernet BandwidthACPB PG888A METRO-Edge Ethernet PortACPB PG889A METRO-Infrastructure EthernetACPB PG890A METRO-Media GatewayACPB PG892A METRO-Sync RacksACPB PG893A MSPE RoutersACPB PG895A P Router (large) COREACPB PG896A P Router METROACPB PG898A Core DirectorsACPB PG899A WDM to Metro links LinkACPB PG900A WDM to Metro links: LengthACPB PG901A Ethernet SwitchesACPB PG902A Ethernet Switch Customer Access CardsACPB PG911A Operator Services OA InlandACPB PG912A Operator Services OA InternationalACPB PG924A DQ Non ChargeableACPB PG933A PhonebooksACPB PG950C GEA Access Fibre SpineACPB PG950M GEA Access Fibre Spine MaintenanceACPB PG951C GEA Distribution FibreACPB PG951M GEA Distribution Fibre MaintenanceACPB PG952C GEA ElectronicsACPB PG953C GEA DSLAM & CabinetsACPB PG954C GEA Customer Site InstallationsACPB PG955M GEA FTTC RepairsACPB PG956M GEA FTTP RepairsACPB PG957P GEA FTTP ProvisionsACPB PG958P GEA FTTC ProvisionsACPB PG959C Access Distribution FibreACPB PG980R Openreach Repayment WorksACPB PG981R Openreach Time Related ChargesACPB PG982R Openreach Managed Services for WholesaleACPB PG984R Openreach Managed Services for GlobalACPB PG985R Openreach Managed Services for Retail OtherACPB PG989A Special Fault InvestigationACPB PG999A Adjustment PG on SOB30ACPC PG111C Access Fibre SpineACPC PG111M Local Lines Fibre Cable CurrentACPC PG114L ISDN30 ConnectionsACPC PG114M Local Lines Service Access Switches CurACPC PG115C Local Lines Access Radio Capital CapitalACPC PG115M Local Lines Access Radio CurrentACPC PG117C E Side Copper CapitalACPC PG117M E Side Copper CurrentACPC PG118C D Side Copper CapitalACPC PG118M D Side Copper CurrentACPC PG119A Telephony Over Passive Optical NetworkACPC PG120A Payphone Line CardsACPC PG121M Business PSTN MaintenanceACPC PG122M Residential PSTN MaintenanceACPC PG123M ISDN2 / Highway MaintenanceACPC PG124A ISDN30 Capital / MaintenanceACPC PG127A PSTN Line CardsACPC PG128A ISDN2/Highway Line CardsACPC PG129A Pair GainACPC PG130A Local Loop Unbundling Tie CablesACPC PG132B OR LLU Hostel RentalsACPC PG132N WH LLU Hostel RentalsACPC PG136A Local Loop Unbundling SurveysACPC PG140A Routing and RecordsACPC PG142A MDF Hardware JumperingACPC PG143A Software JumperingACPC PG145B ADSL Connections (Openreach)ACPC PG145N ADSL Connections (Wholesale)ACPC PG147B SDSL Connections (Openreach)ACPC PG147N SDSL Connections (Wholesale)

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ACPC PG149A Dropwire CapitalACPC PG150A ISDN2 SpecificACPC PG151B TAMS (Openreach)ACPC PG151N TAMS (Wholesale)ACPC PG152B DSL Rentals (Openreach)ACPC PG152N DSL Rentals overheads (Wholesale)ACPC PG153N DSL Rentals depreciation (Wholesale)ACPC PG170B OR Backhaul FibreACPC PG197A FTTC Service Delivery & DevelopmentACPC PG198A FTTP DevelopmentACPC PG211M Local Exchanges Digital System X CurrentACPC PG212M Local Exchanges Digital AXE10 CurrentACPC PG213C Local Exchanges UXD CapitalACPC PG213M Local Exchanges UXD CurrentACPC PG216C Local Exchanges General Switchboards CapACPC PG216M Local Exchanges General Switchboards CurACPC PG217E LE Frames Capital (Openreach)ACPC PG217F LE Frames Current (Openreach)ACPC PG217Q LE Frames Capital (Wholesale)ACPC PG217R LE Frames Current (Wholesale)ACPC PG219M Local Exch Operations & Surveillance CurACPC PG224A Universal Card Platform EquipmentACPC PG227A Main Exchanges ASUsACPC PG228A Signalling Transfer Point and Edge Link MonitorsACPC PG229A Signalling Point Relay and Core Link MonitorsACPC PG240A Line Test EquipmentACPC PG241A Repair Handling DutyACPC PG249C Main Exchange DLT - CapitalACPC PG249M Main Exchange DLT - CurrentACPC PG254A Main Exchange - Intelligent Access & MessagingACPC PG255B Main Exchange SwitchblockACPC PG257C Main Exchange Processors - CapitalACPC PG257M Main Exchange Processors - CurrentACPC PG260A Intelligent Contact Manager - PR0ACPC PG276A CISLACPC PG280C AXE10 LE Processor - CapitalACPC PG281C AXE10 LE DLT - CapitalACPC PG282A AXE10 LE Switch BlockACPC PG283A AXE10 LE Concentrator Set-UpACPC PG284A AXE10 LE Concentrator DurationACPC PG285C System X LE Processor - CapitalACPC PG286C System X LE - CapitalACPC PG287A System X LE Switch BlockACPC PG288A System X LE Concentrator Set-UpACPC PG289A System X LE Concentrator DurationACPC PG300T OLO Point of HandoverACPC PG301T SDH-Tier 0-LkACPC PG311T SDH-Tier 1-STM1-LkACPC PG313T SDH-Tier 1-STM4-LkACPC PG315T SDH-Tier 1-STM16-LkACPC PG321T SDH-Tier 2-STM1-LkACPC PG323T SDH-Tier 2-STM4-LkACPC PG325T SDH-Tier 2-STM16-LkACPC PG331T SDH-Tier 3-STM1-LkACPC PG333T SDH-Tier 3-STM4-LkACPC PG335T SDH-Tier 3-STM16-LkACPC PG341T SDH-Tier 4-STM1-LkACPC PG343T SDH-Tier 4-STM4-LkACPC PG345T SDH-Tier 4-STM16-LkACPC PG350N WH Inner Core FibreACPC PG351T SDH-TierSC -STM1-LkACPC PG353T SDH-TierSC -STM4-LkACPC PG355T SDH-TierSC -STM16-LkACPC PG359T SDH-Traffic GroomingACPC PG361T PDH-Metal-2Mbits/s-LkACPC PG365T PDH-Metal-34Mbits/s-LkACPC PG367T PDH-Metal-140Mbits/s-LkACPC PG371T PDH-Optical-2Mbits/s-LkACPC PG373T PDH-Optical-8Mbits/s-LkACPC PG375T PDH-Optical-34Mbits/s-LkACPC PG377T PDH-Optical-140Mbits/s-LkACPC PG379T PDH-Optical-565Mbits/s-LkACPC PG381T MSH STM1 LinkACPC PG383T MSH STM16 Link

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ACPC PG385T MSH STM64 LinkACPC PG391T PDH-Radio-8Mbits/s-LkACPC PG393T PDH-Radio-34Mbits/s-LkACPC PG395T PDH-Radio-140Mbits/s-LkACPC PG399T PDH-Traffic GroomingACPC PG400T ACE/ENA Core EquipmentACPC PG401A Netstream EquipmentACPC PG405A DMS100 Call Centre SwitchesACPC PG408A Carrier Pre Selection Customer Set-UpACPC PG411C Analogue Electric CapitalACPC PG411P Analogue ConnectionsACPC PG412C 64K Electronics CapitalACPC PG412M 64K Electronics MaintenanceACPC PG412P 64K ConnectionsACPC PG413P Private Circuits Megastream and IX ConnsACPC PG414M Private Circuits Intntl Anal IPLC CurACPC PG415M Private Circuits Intntl Dig IPLC CurrentACPC PG421S Private Circuits Analogue InstnACPC PG422S Private Circuits Kilostream InstnACPC PG426S Private Circuits AccessLine InstallationACPC PG440C ASDH 4x2MBit CapitalACPC PG440M ASDH 4x2MBit MaintenanceACPC PG441C ASDH 16x2MBit CapitalACPC PG441M ASDH 16x2MBit MaintenanceACPC PG442C 2MBit Copper Electric CapitalACPC PG442M 2MBit Copper Electric MaintenanceACPC PG443C 2MBit Fibre Electric CapitalACPC PG443M 2MBit Fibre Electric MaintenanceACPC PG444C 34MBit Fibre Electric CapitalACPC PG444M 34MBit Fibre Elect. MaintenanceACPC PG445C 140MBit Fibre Electric CapitalACPC PG445M 140MBit Fibre Elect. MaintenanceACPC PG446C 622MBit Fibre Elect. CapitalACPC PG446M 622MBit Fibre Elect. MaintenanceACPC PG447A SHDS ElectronicsACPC PG461A Private Circuits Test & Maintenance SysACPC PG462A Private Circuits Customer PremisesACPC PG463A Private Circuits TestingACPC PG483A Flexible Bandwidth ServicesACPC PG502B SG&A Openreach Sales Product ManagementACPC PG504B Number portability operational managementACPC PG505A SG & A Private CircuitsACPC PG506N SG & A PPC (Wholesale)ACPC PG507N SG & A Wholesale Access (Wholesale)ACPC PG508N SG & A Retail Access (Wholesale)ACPC PG509N SG & A General (Wholesale)ACPC PG511M Interconnect OCP MaintenanceACPC PG511P Interconnect OCP ProvisionACPC PG512A Product Management Policy & Planning IX OLOACPC PG570B OR Service Centre - Provision WLR PSTN/ISDN2ACPC PG571B OR Service Centre - Provision WLR ISDN30ACPC PG572B OR Service Centre - Provision LLUACPC PG573B OR Service Centre - Provision EthernetACPC PG574B OR Service Centre - Provision NGAACPC PG575B OR Service Centre - Assurance WLR PSTN/ISDN2ACPC PG576B OR Service Centre - Assurance WLR ISDN30ACPC PG577B OR Service Centre - Assurance LLUACPC PG578B OR Service Centre - Assurance EthernetACPC PG579B OR Service Centre - Assurance NGAACPC PG609N SG&A BroadbandACPC PG622A Public Payphones OperationsACPC PG651B Number Portability-SetUCostOMCactivitiesACPC PG653A ATM Customer Interface 2mb CardsACPC PG654A ATM Customer Interface 34mb CardsACPC PG656A ATM Network SwitchingACPC PG657A Framestream SwitchACPC PG658A ATM Customer Interface >155mb CardsACPC PG659A ATM Network Interface CardsACPC PG667A IP International PeeringACPC PG668A IP Network ManagementACPC PG669A IP Network Dial IPACPC PG670A IP Network Fixed AccessACPC PG671A IP Network VPNACPC PG672A IP Network Broadband

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ACPC PG673A IP Network BT IntranetACPC PG674A IP Core/ColossusACPC PG675A IP VOIP InfrastructureACPC PG676A IP ApplicationsACPC PG678A SIP serversACPC PG721A Circuit Provision Digital Higher OrderACPC PG722A Circuit Provision Digital Public NetworkACPC PG723A Circuit Provision Analogue Public NwkACPC PG732A Generic Data Amendments Network CostsACPC PG761A Special Applications SMDSACPC PG771A Special Applications Other DevelopmentACPC PG772A Openreach Systems & Development (Product Specific)ACPC PG823P BT Own Use Private CircuitsACPC PG855A Border Gateway & Signalling FirewallACPC PG856A CMSAN ISDN2 cardsACPC PG857A CMSAN Combi Cards BB elementACPC PG858A CMSAN Combi Cards Voice elementACPC PG859A CMSAN Control AccessACPC PG860A CMSAN Control TransportACPC PG861A CMSAN ISDN30 cardsACPC PG862A CMSAN Low Band SDSL cards =<2MbACPC PG863A CMSAN-FMSAN LengthACPC PG864A CMSAN-FMSAN LinkACPC PG865A Core-Core LengthACPC PG866A Core-Core LinkACPC PG867A Ethernet NTEACPC PG869A FMSAN Control TransportACPC PG872A FMSAN TDM cardsACPC PG873A FMSAN to WDM LengthACPC PG874A FMSAN to WDM LinkACPC PG875A INODE -Nwk featuresACPC PG876A INODE-Voice Call Set-UpACPC PG877A ISDN30 NTEACPC PG878A METRO BB LNSACPC PG879A METRO BBL3ACPC PG880A METRO BEA - Broadband Edge AggregatorACPC PG881A METRO BRAS - Broadband Remote Access ServerACPC PG882A METRO FER - Front End RouterACPC PG885A Metro-Core LengthACPC PG886A Metro-Core LinkACPC PG887A METRO-Edge Ethernet BandwidthACPC PG888A METRO-Edge Ethernet PortACPC PG889A METRO-Infrastructure EthernetACPC PG890A METRO-Media GatewayACPC PG892A METRO-Sync RacksACPC PG893A MSPE RoutersACPC PG895A P Router (large) COREACPC PG896A P Router METROACPC PG898A Core DirectorsACPC PG899A WDM to Metro links LinkACPC PG900A WDM to Metro links: LengthACPC PG901A Ethernet SwitchesACPC PG902A Ethernet Switch Customer Access CardsACPC PG911A Operator Services OA InlandACPC PG912A Operator Services OA InternationalACPC PG924A DQ Non ChargeableACPC PG933A PhonebooksACPC PG950C GEA Access Fibre SpineACPC PG950M GEA Access Fibre Spine MaintenanceACPC PG951C GEA Distribution FibreACPC PG951M GEA Distribution Fibre MaintenanceACPC PG952C GEA ElectronicsACPC PG953C GEA DSLAM & CabinetsACPC PG954C GEA Customer Site InstallationsACPC PG955M GEA FTTC RepairsACPC PG956M GEA FTTP RepairsACPC PG957P GEA FTTP ProvisionsACPC PG958P GEA FTTC ProvisionsACPC PG959C Access Distribution FibreACPC PG980R Openreach Repayment WorksACPC PG981R Openreach Time Related ChargesACPC PG982R Openreach Managed Services for WholesaleACPC PG984R Openreach Managed Services for GlobalACPC PG985R Openreach Managed Services for Retail Other

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ACPC PG989A Special Fault InvestigationACPC PG999A Adjustment PG on SOB30ACPG PG111C Access Fibre SpineACPG PG111M Local Lines Fibre Cable CurrentACPG PG114L ISDN30 ConnectionsACPG PG114M Local Lines Service Access Switches CurACPG PG115C Local Lines Access Radio Capital CapitalACPG PG115M Local Lines Access Radio CurrentACPG PG117C E Side Copper CapitalACPG PG117M E Side Copper CurrentACPG PG118C D Side Copper CapitalACPG PG118M D Side Copper CurrentACPG PG119A Telephony Over Passive Optical NetworkACPG PG120A Payphone Line CardsACPG PG121M Business PSTN MaintenanceACPG PG122M Residential PSTN MaintenanceACPG PG123M ISDN2 / Highway MaintenanceACPG PG124A ISDN30 Capital / MaintenanceACPG PG127A PSTN Line CardsACPG PG128A ISDN2/Highway Line CardsACPG PG129A Pair GainACPG PG130A Local Loop Unbundling Tie CablesACPG PG132B OR LLU Hostel RentalsACPG PG132N WH LLU Hostel RentalsACPG PG136A Local Loop Unbundling SurveysACPG PG140A Routing and RecordsACPG PG142A MDF Hardware JumperingACPG PG143A Software JumperingACPG PG145B ADSL Connections (Openreach)ACPG PG145N ADSL Connections (Wholesale)ACPG PG147B SDSL Connections (Openreach)ACPG PG147N SDSL Connections (Wholesale)ACPG PG149A Dropwire CapitalACPG PG150A ISDN2 SpecificACPG PG151B TAMS (Openreach)ACPG PG151N TAMS (Wholesale)ACPG PG152B DSL Rentals (Openreach)ACPG PG152N DSL Rentals overheads (Wholesale)ACPG PG153N DSL Rentals depreciation (Wholesale)ACPG PG170B OR Backhaul FibreACPG PG197A FTTC Service Delivery & DevelopmentACPG PG198A FTTP DevelopmentACPG PG211M Local Exchanges Digital System X CurrentACPG PG212M Local Exchanges Digital AXE10 CurrentACPG PG213C Local Exchanges UXD CapitalACPG PG213M Local Exchanges UXD CurrentACPG PG216C Local Exchanges General Switchboards CapACPG PG216M Local Exchanges General Switchboards CurACPG PG217E LE Frames Capital (Openreach)ACPG PG217F LE Frames Current (Openreach)ACPG PG217Q LE Frames Capital (Wholesale)ACPG PG217R LE Frames Current (Wholesale)ACPG PG219M Local Exch Operations & Surveillance CurACPG PG224A Universal Card Platform EquipmentACPG PG227A Main Exchanges ASUsACPG PG228A Signalling Transfer Point and Edge Link MonitorsACPG PG229A Signalling Point Relay and Core Link MonitorsACPG PG240A Line Test EquipmentACPG PG241A Repair Handling DutyACPG PG249C Main Exchange DLT - CapitalACPG PG249M Main Exchange DLT - CurrentACPG PG254A Main Exchange - Intelligent Access & MessagingACPG PG255B Main Exchange SwitchblockACPG PG257C Main Exchange Processors - CapitalACPG PG257M Main Exchange Processors - CurrentACPG PG260A Intelligent Contact Manager - PR0ACPG PG276A CISLACPG PG280C AXE10 LE Processor - CapitalACPG PG281C AXE10 LE DLT - CapitalACPG PG282A AXE10 LE Switch BlockACPG PG283A AXE10 LE Concentrator Set-UpACPG PG284A AXE10 LE Concentrator DurationACPG PG285C System X LE Processor - CapitalACPG PG286C System X LE - Capital

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ACPG PG287A System X LE Switch BlockACPG PG288A System X LE Concentrator Set-UpACPG PG289A System X LE Concentrator DurationACPG PG300T OLO Point of HandoverACPG PG301T SDH-Tier 0-LkACPG PG311T SDH-Tier 1-STM1-LkACPG PG313T SDH-Tier 1-STM4-LkACPG PG315T SDH-Tier 1-STM16-LkACPG PG321T SDH-Tier 2-STM1-LkACPG PG323T SDH-Tier 2-STM4-LkACPG PG325T SDH-Tier 2-STM16-LkACPG PG331T SDH-Tier 3-STM1-LkACPG PG333T SDH-Tier 3-STM4-LkACPG PG335T SDH-Tier 3-STM16-LkACPG PG341T SDH-Tier 4-STM1-LkACPG PG343T SDH-Tier 4-STM4-LkACPG PG345T SDH-Tier 4-STM16-LkACPG PG350N WH Inner Core FibreACPG PG351T SDH-TierSC -STM1-LkACPG PG353T SDH-TierSC -STM4-LkACPG PG355T SDH-TierSC -STM16-LkACPG PG359T SDH-Traffic GroomingACPG PG361T PDH-Metal-2Mbits/s-LkACPG PG365T PDH-Metal-34Mbits/s-LkACPG PG367T PDH-Metal-140Mbits/s-LkACPG PG371T PDH-Optical-2Mbits/s-LkACPG PG373T PDH-Optical-8Mbits/s-LkACPG PG375T PDH-Optical-34Mbits/s-LkACPG PG377T PDH-Optical-140Mbits/s-LkACPG PG379T PDH-Optical-565Mbits/s-LkACPG PG381T MSH STM1 LinkACPG PG383T MSH STM16 LinkACPG PG385T MSH STM64 LinkACPG PG391T PDH-Radio-8Mbits/s-LkACPG PG393T PDH-Radio-34Mbits/s-LkACPG PG395T PDH-Radio-140Mbits/s-LkACPG PG399T PDH-Traffic GroomingACPG PG400T ACE/ENA Core EquipmentACPG PG401A Netstream EquipmentACPG PG405A DMS100 Call Centre SwitchesACPG PG408A Carrier Pre Selection Customer Set-UpACPG PG411C Analogue Electric CapitalACPG PG411P Analogue ConnectionsACPG PG412C 64K Electronics CapitalACPG PG412M 64K Electronics MaintenanceACPG PG412P 64K ConnectionsACPG PG413P Private Circuits Megastream and IX ConnsACPG PG414M Private Circuits Intntl Anal IPLC CurACPG PG415M Private Circuits Intntl Dig IPLC CurrentACPG PG421S Private Circuits Analogue InstnACPG PG422S Private Circuits Kilostream InstnACPG PG426S Private Circuits AccessLine InstallationACPG PG440C ASDH 4x2MBit CapitalACPG PG440M ASDH 4x2MBit MaintenanceACPG PG441C ASDH 16x2MBit CapitalACPG PG441M ASDH 16x2MBit MaintenanceACPG PG442C 2MBit Copper Electric CapitalACPG PG442M 2MBit Copper Electric MaintenanceACPG PG443C 2MBit Fibre Electric CapitalACPG PG443M 2MBit Fibre Electric MaintenanceACPG PG444C 34MBit Fibre Electric CapitalACPG PG444M 34MBit Fibre Elect. MaintenanceACPG PG445C 140MBit Fibre Electric CapitalACPG PG445M 140MBit Fibre Elect. MaintenanceACPG PG446C 622MBit Fibre Elect. CapitalACPG PG446M 622MBit Fibre Elect. MaintenanceACPG PG447A SHDS ElectronicsACPG PG461A Private Circuits Test & Maintenance SysACPG PG462A Private Circuits Customer PremisesACPG PG463A Private Circuits TestingACPG PG483A Flexible Bandwidth ServicesACPG PG502B SG&A Openreach Sales Product ManagementACPG PG504B Number portability operational managementACPG PG505A SG & A Private Circuits

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ACPG PG506N SG & A PPC (Wholesale)ACPG PG507N SG & A Wholesale Access (Wholesale)ACPG PG508N SG & A Retail Access (Wholesale)ACPG PG509N SG & A General (Wholesale)ACPG PG511M Interconnect OCP MaintenanceACPG PG511P Interconnect OCP ProvisionACPG PG512A Product Management Policy & Planning IX OLOACPG PG570B OR Service Centre - Provision WLR PSTN/ISDN2ACPG PG571B OR Service Centre - Provision WLR ISDN30ACPG PG572B OR Service Centre - Provision LLUACPG PG573B OR Service Centre - Provision EthernetACPG PG574B OR Service Centre - Provision NGAACPG PG575B OR Service Centre - Assurance WLR PSTN/ISDN2ACPG PG576B OR Service Centre - Assurance WLR ISDN30ACPG PG577B OR Service Centre - Assurance LLUACPG PG578B OR Service Centre - Assurance EthernetACPG PG579B OR Service Centre - Assurance NGAACPG PG609N SG&A BroadbandACPG PG622A Public Payphones OperationsACPG PG651B Number Portability-SetUCostOMCactivitiesACPG PG653A ATM Customer Interface 2mb CardsACPG PG654A ATM Customer Interface 34mb CardsACPG PG656A ATM Network SwitchingACPG PG657A Framestream SwitchACPG PG658A ATM Customer Interface >155mb CardsACPG PG659A ATM Network Interface CardsACPG PG667A IP International PeeringACPG PG668A IP Network ManagementACPG PG669A IP Network Dial IPACPG PG670A IP Network Fixed AccessACPG PG671A IP Network VPNACPG PG672A IP Network BroadbandACPG PG673A IP Network BT IntranetACPG PG674A IP Core/ColossusACPG PG675A IP VOIP InfrastructureACPG PG676A IP ApplicationsACPG PG678A SIP serversACPG PG721A Circuit Provision Digital Higher OrderACPG PG722A Circuit Provision Digital Public NetworkACPG PG723A Circuit Provision Analogue Public NwkACPG PG732A Generic Data Amendments Network CostsACPG PG761A Special Applications SMDSACPG PG771A Special Applications Other DevelopmentACPG PG772A Openreach Systems & Development (Product Specific)ACPG PG823P BT Own Use Private CircuitsACPG PG855A Border Gateway & Signalling FirewallACPG PG856A CMSAN ISDN2 cardsACPG PG857A CMSAN Combi Cards BB elementACPG PG858A CMSAN Combi Cards Voice elementACPG PG859A CMSAN Control AccessACPG PG860A CMSAN Control TransportACPG PG861A CMSAN ISDN30 cardsACPG PG862A CMSAN Low Band SDSL cards =<2MbACPG PG863A CMSAN-FMSAN LengthACPG PG864A CMSAN-FMSAN LinkACPG PG865A Core-Core LengthACPG PG866A Core-Core LinkACPG PG867A Ethernet NTEACPG PG869A FMSAN Control TransportACPG PG872A FMSAN TDM cardsACPG PG873A FMSAN to WDM LengthACPG PG874A FMSAN to WDM LinkACPG PG875A INODE -Nwk featuresACPG PG876A INODE-Voice Call Set-UpACPG PG877A ISDN30 NTEACPG PG878A METRO BB LNSACPG PG879A METRO BBL3ACPG PG880A METRO BEA - Broadband Edge AggregatorACPG PG881A METRO BRAS - Broadband Remote Access ServerACPG PG882A METRO FER - Front End RouterACPG PG885A Metro-Core LengthACPG PG886A Metro-Core LinkACPG PG887A METRO-Edge Ethernet BandwidthACPG PG888A METRO-Edge Ethernet Port

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ACPG PG889A METRO-Infrastructure EthernetACPG PG890A METRO-Media GatewayACPG PG892A METRO-Sync RacksACPG PG893A MSPE RoutersACPG PG895A P Router (large) COREACPG PG896A P Router METROACPG PG898A Core DirectorsACPG PG899A WDM to Metro links LinkACPG PG900A WDM to Metro links: LengthACPG PG901A Ethernet SwitchesACPG PG902A Ethernet Switch Customer Access CardsACPG PG911A Operator Services OA InlandACPG PG912A Operator Services OA InternationalACPG PG924A DQ Non ChargeableACPG PG933A PhonebooksACPG PG950C GEA Access Fibre SpineACPG PG950M GEA Access Fibre Spine MaintenanceACPG PG951C GEA Distribution FibreACPG PG951M GEA Distribution Fibre MaintenanceACPG PG952C GEA ElectronicsACPG PG953C GEA DSLAM & CabinetsACPG PG954C GEA Customer Site InstallationsACPG PG955M GEA FTTC RepairsACPG PG956M GEA FTTP RepairsACPG PG957P GEA FTTP ProvisionsACPG PG958P GEA FTTC ProvisionsACPG PG959C Access Distribution FibreACPG PG980R Openreach Repayment WorksACPG PG981R Openreach Time Related ChargesACPG PG982R Openreach Managed Services for WholesaleACPG PG984R Openreach Managed Services for GlobalACPG PG985R Openreach Managed Services for Retail OtherACPG PG989A Special Fault InvestigationACPI PG111C Access Fibre SpineACPI PG111M Local Lines Fibre Cable CurrentACPI PG114L ISDN30 ConnectionsACPI PG114M Local Lines Service Access Switches CurACPI PG115C Local Lines Access Radio Capital CapitalACPI PG115M Local Lines Access Radio CurrentACPI PG117C E Side Copper CapitalACPI PG117M E Side Copper CurrentACPI PG118C D Side Copper CapitalACPI PG118M D Side Copper CurrentACPI PG119A Telephony Over Passive Optical NetworkACPI PG120A Payphone Line CardsACPI PG121M Business PSTN MaintenanceACPI PG122M Residential PSTN MaintenanceACPI PG123M ISDN2 / Highway MaintenanceACPI PG124A ISDN30 Capital / MaintenanceACPI PG127A PSTN Line CardsACPI PG128A ISDN2/Highway Line CardsACPI PG129A Pair GainACPI PG130A Local Loop Unbundling Tie CablesACPI PG132B OR LLU Hostel RentalsACPI PG132N WH LLU Hostel RentalsACPI PG136A Local Loop Unbundling SurveysACPI PG140A Routing and RecordsACPI PG142A MDF Hardware JumperingACPI PG143A Software JumperingACPI PG145B ADSL Connections (Openreach)ACPI PG145N ADSL Connections (Wholesale)ACPI PG147B SDSL Connections (Openreach)ACPI PG147N SDSL Connections (Wholesale)ACPI PG149A Dropwire CapitalACPI PG150A ISDN2 SpecificACPI PG151B TAMS (Openreach)ACPI PG151N TAMS (Wholesale)ACPI PG152B DSL Rentals (Openreach)ACPI PG152N DSL Rentals overheads (Wholesale)ACPI PG153N DSL Rentals depreciation (Wholesale)ACPI PG170B OR Backhaul FibreACPI PG197A FTTC Service Delivery & DevelopmentACPI PG198A FTTP DevelopmentACPI PG211M Local Exchanges Digital System X Current

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ACPI PG212M Local Exchanges Digital AXE10 CurrentACPI PG213C Local Exchanges UXD CapitalACPI PG213M Local Exchanges UXD CurrentACPI PG216C Local Exchanges General Switchboards CapACPI PG216M Local Exchanges General Switchboards CurACPI PG217E LE Frames Capital (Openreach)ACPI PG217F LE Frames Current (Openreach)ACPI PG217Q LE Frames Capital (Wholesale)ACPI PG217R LE Frames Current (Wholesale)ACPI PG219M Local Exch Operations & Surveillance CurACPI PG224A Universal Card Platform EquipmentACPI PG227A Main Exchanges ASUsACPI PG228A Signalling Transfer Point and Edge Link MonitorsACPI PG229A Signalling Point Relay and Core Link MonitorsACPI PG240A Line Test EquipmentACPI PG241A Repair Handling DutyACPI PG249C Main Exchange DLT - CapitalACPI PG249M Main Exchange DLT - CurrentACPI PG254A Main Exchange - Intelligent Access & MessagingACPI PG255B Main Exchange SwitchblockACPI PG257C Main Exchange Processors - CapitalACPI PG257M Main Exchange Processors - CurrentACPI PG260A Intelligent Contact Manager - PR0ACPI PG276A CISLACPI PG280C AXE10 LE Processor - CapitalACPI PG281C AXE10 LE DLT - CapitalACPI PG282A AXE10 LE Switch BlockACPI PG283A AXE10 LE Concentrator Set-UpACPI PG284A AXE10 LE Concentrator DurationACPI PG285C System X LE Processor - CapitalACPI PG286C System X LE - CapitalACPI PG287A System X LE Switch BlockACPI PG288A System X LE Concentrator Set-UpACPI PG289A System X LE Concentrator DurationACPI PG300T OLO Point of HandoverACPI PG301T SDH-Tier 0-LkACPI PG311T SDH-Tier 1-STM1-LkACPI PG313T SDH-Tier 1-STM4-LkACPI PG315T SDH-Tier 1-STM16-LkACPI PG321T SDH-Tier 2-STM1-LkACPI PG323T SDH-Tier 2-STM4-LkACPI PG325T SDH-Tier 2-STM16-LkACPI PG331T SDH-Tier 3-STM1-LkACPI PG333T SDH-Tier 3-STM4-LkACPI PG335T SDH-Tier 3-STM16-LkACPI PG341T SDH-Tier 4-STM1-LkACPI PG343T SDH-Tier 4-STM4-LkACPI PG345T SDH-Tier 4-STM16-LkACPI PG350N WH Inner Core FibreACPI PG351T SDH-TierSC -STM1-LkACPI PG353T SDH-TierSC -STM4-LkACPI PG355T SDH-TierSC -STM16-LkACPI PG359T SDH-Traffic GroomingACPI PG361T PDH-Metal-2Mbits/s-LkACPI PG365T PDH-Metal-34Mbits/s-LkACPI PG367T PDH-Metal-140Mbits/s-LkACPI PG371T PDH-Optical-2Mbits/s-LkACPI PG373T PDH-Optical-8Mbits/s-LkACPI PG375T PDH-Optical-34Mbits/s-LkACPI PG377T PDH-Optical-140Mbits/s-LkACPI PG379T PDH-Optical-565Mbits/s-LkACPI PG381T MSH STM1 LinkACPI PG383T MSH STM16 LinkACPI PG385T MSH STM64 LinkACPI PG391T PDH-Radio-8Mbits/s-LkACPI PG393T PDH-Radio-34Mbits/s-LkACPI PG395T PDH-Radio-140Mbits/s-LkACPI PG399T PDH-Traffic GroomingACPI PG400T ACE/ENA Core EquipmentACPI PG401A Netstream EquipmentACPI PG405A DMS100 Call Centre SwitchesACPI PG408A Carrier Pre Selection Customer Set-UpACPI PG411C Analogue Electric CapitalACPI PG411P Analogue Connections

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ACPI PG412C 64K Electronics CapitalACPI PG412M 64K Electronics MaintenanceACPI PG412P 64K ConnectionsACPI PG413P Private Circuits Megastream and IX ConnsACPI PG414M Private Circuits Intntl Anal IPLC CurACPI PG415M Private Circuits Intntl Dig IPLC CurrentACPI PG421S Private Circuits Analogue InstnACPI PG422S Private Circuits Kilostream InstnACPI PG426S Private Circuits AccessLine InstallationACPI PG440C ASDH 4x2MBit CapitalACPI PG440M ASDH 4x2MBit MaintenanceACPI PG441C ASDH 16x2MBit CapitalACPI PG441M ASDH 16x2MBit MaintenanceACPI PG442C 2MBit Copper Electric CapitalACPI PG442M 2MBit Copper Electric MaintenanceACPI PG443C 2MBit Fibre Electric CapitalACPI PG443M 2MBit Fibre Electric MaintenanceACPI PG444C 34MBit Fibre Electric CapitalACPI PG444M 34MBit Fibre Elect. MaintenanceACPI PG445C 140MBit Fibre Electric CapitalACPI PG445M 140MBit Fibre Elect. MaintenanceACPI PG446C 622MBit Fibre Elect. CapitalACPI PG446M 622MBit Fibre Elect. MaintenanceACPI PG447A SHDS ElectronicsACPI PG461A Private Circuits Test & Maintenance SysACPI PG462A Private Circuits Customer PremisesACPI PG463A Private Circuits TestingACPI PG483A Flexible Bandwidth ServicesACPI PG502B SG&A Openreach Sales Product ManagementACPI PG504B Number portability operational managementACPI PG505A SG & A Private CircuitsACPI PG506N SG & A PPC (Wholesale)ACPI PG507N SG & A Wholesale Access (Wholesale)ACPI PG508N SG & A Retail Access (Wholesale)ACPI PG509N SG & A General (Wholesale)ACPI PG511M Interconnect OCP MaintenanceACPI PG511P Interconnect OCP ProvisionACPI PG512A Product Management Policy & Planning IX OLOACPI PG570B OR Service Centre - Provision WLR PSTN/ISDN2ACPI PG571B OR Service Centre - Provision WLR ISDN30ACPI PG572B OR Service Centre - Provision LLUACPI PG573B OR Service Centre - Provision EthernetACPI PG574B OR Service Centre - Provision NGAACPI PG575B OR Service Centre - Assurance WLR PSTN/ISDN2ACPI PG576B OR Service Centre - Assurance WLR ISDN30ACPI PG577B OR Service Centre - Assurance LLUACPI PG578B OR Service Centre - Assurance EthernetACPI PG579B OR Service Centre - Assurance NGAACPI PG609N SG&A BroadbandACPI PG622A Public Payphones OperationsACPI PG651B Number Portability-SetUCostOMCactivitiesACPI PG653A ATM Customer Interface 2mb CardsACPI PG654A ATM Customer Interface 34mb CardsACPI PG656A ATM Network SwitchingACPI PG657A Framestream SwitchACPI PG658A ATM Customer Interface >155mb CardsACPI PG659A ATM Network Interface CardsACPI PG667A IP International PeeringACPI PG668A IP Network ManagementACPI PG669A IP Network Dial IPACPI PG670A IP Network Fixed AccessACPI PG671A IP Network VPNACPI PG672A IP Network BroadbandACPI PG673A IP Network BT IntranetACPI PG674A IP Core/ColossusACPI PG675A IP VOIP InfrastructureACPI PG676A IP ApplicationsACPI PG678A SIP serversACPI PG721A Circuit Provision Digital Higher OrderACPI PG722A Circuit Provision Digital Public NetworkACPI PG723A Circuit Provision Analogue Public NwkACPI PG732A Generic Data Amendments Network CostsACPI PG761A Special Applications SMDSACPI PG771A Special Applications Other Development

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ACPI PG772A Openreach Systems & Development (Product Specific)ACPI PG823P BT Own Use Private CircuitsACPI PG855A Border Gateway & Signalling FirewallACPI PG856A CMSAN ISDN2 cardsACPI PG857A CMSAN Combi Cards BB elementACPI PG858A CMSAN Combi Cards Voice elementACPI PG859A CMSAN Control AccessACPI PG860A CMSAN Control TransportACPI PG861A CMSAN ISDN30 cardsACPI PG862A CMSAN Low Band SDSL cards =<2MbACPI PG863A CMSAN-FMSAN LengthACPI PG864A CMSAN-FMSAN LinkACPI PG865A Core-Core LengthACPI PG866A Core-Core LinkACPI PG867A Ethernet NTEACPI PG869A FMSAN Control TransportACPI PG872A FMSAN TDM cardsACPI PG873A FMSAN to WDM LengthACPI PG874A FMSAN to WDM LinkACPI PG875A INODE -Nwk featuresACPI PG876A INODE-Voice Call Set-UpACPI PG877A ISDN30 NTEACPI PG878A METRO BB LNSACPI PG879A METRO BBL3ACPI PG880A METRO BEA - Broadband Edge AggregatorACPI PG881A METRO BRAS - Broadband Remote Access ServerACPI PG882A METRO FER - Front End RouterACPI PG885A Metro-Core LengthACPI PG886A Metro-Core LinkACPI PG887A METRO-Edge Ethernet BandwidthACPI PG888A METRO-Edge Ethernet PortACPI PG889A METRO-Infrastructure EthernetACPI PG890A METRO-Media GatewayACPI PG892A METRO-Sync RacksACPI PG893A MSPE RoutersACPI PG895A P Router (large) COREACPI PG896A P Router METROACPI PG898A Core DirectorsACPI PG899A WDM to Metro links LinkACPI PG900A WDM to Metro links: LengthACPI PG901A Ethernet SwitchesACPI PG902A Ethernet Switch Customer Access CardsACPI PG911A Operator Services OA InlandACPI PG912A Operator Services OA InternationalACPI PG924A DQ Non ChargeableACPI PG933A PhonebooksACPI PG950C GEA Access Fibre SpineACPI PG950M GEA Access Fibre Spine MaintenanceACPI PG951C GEA Distribution FibreACPI PG951M GEA Distribution Fibre MaintenanceACPI PG952C GEA ElectronicsACPI PG953C GEA DSLAM & CabinetsACPI PG954C GEA Customer Site InstallationsACPI PG955M GEA FTTC RepairsACPI PG956M GEA FTTP RepairsACPI PG957P GEA FTTP ProvisionsACPI PG958P GEA FTTC ProvisionsACPI PG959C Access Distribution FibreACPI PG980R Openreach Repayment WorksACPI PG981R Openreach Time Related ChargesACPI PG982R Openreach Managed Services for WholesaleACPI PG984R Openreach Managed Services for GlobalACPI PG985R Openreach Managed Services for Retail OtherACPI PG989A Special Fault InvestigationACPM PG111C Access Fibre SpineACPM PG111M Local Lines Fibre Cable CurrentACPM PG114L ISDN30 ConnectionsACPM PG114M Local Lines Service Access Switches CurACPM PG115C Local Lines Access Radio Capital CapitalACPM PG115M Local Lines Access Radio CurrentACPM PG117C E Side Copper CapitalACPM PG117M E Side Copper CurrentACPM PG118C D Side Copper CapitalACPM PG118M D Side Copper Current

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ACPM PG119A Telephony Over Passive Optical NetworkACPM PG120A Payphone Line CardsACPM PG121M Business PSTN MaintenanceACPM PG122M Residential PSTN MaintenanceACPM PG123M ISDN2 / Highway MaintenanceACPM PG124A ISDN30 Capital / MaintenanceACPM PG127A PSTN Line CardsACPM PG128A ISDN2/Highway Line CardsACPM PG129A Pair GainACPM PG130A Local Loop Unbundling Tie CablesACPM PG132B OR LLU Hostel RentalsACPM PG132N WH LLU Hostel RentalsACPM PG136A Local Loop Unbundling SurveysACPM PG140A Routing and RecordsACPM PG142A MDF Hardware JumperingACPM PG143A Software JumperingACPM PG145B ADSL Connections (Openreach)ACPM PG145N ADSL Connections (Wholesale)ACPM PG147B SDSL Connections (Openreach)ACPM PG147N SDSL Connections (Wholesale)ACPM PG149A Dropwire CapitalACPM PG150A ISDN2 SpecificACPM PG151B TAMS (Openreach)ACPM PG151N TAMS (Wholesale)ACPM PG152B DSL Rentals (Openreach)ACPM PG152N DSL Rentals overheads (Wholesale)ACPM PG153N DSL Rentals depreciation (Wholesale)ACPM PG170B OR Backhaul FibreACPM PG197A FTTC Service Delivery & DevelopmentACPM PG198A FTTP DevelopmentACPM PG211M Local Exchanges Digital System X CurrentACPM PG212M Local Exchanges Digital AXE10 CurrentACPM PG213C Local Exchanges UXD CapitalACPM PG213M Local Exchanges UXD CurrentACPM PG216C Local Exchanges General Switchboards CapACPM PG216M Local Exchanges General Switchboards CurACPM PG217E LE Frames Capital (Openreach)ACPM PG217F LE Frames Current (Openreach)ACPM PG217Q LE Frames Capital (Wholesale)ACPM PG217R LE Frames Current (Wholesale)ACPM PG219M Local Exch Operations & Surveillance CurACPM PG224A Universal Card Platform EquipmentACPM PG227A Main Exchanges ASUsACPM PG228A Signalling Transfer Point and Edge Link MonitorsACPM PG229A Signalling Point Relay and Core Link MonitorsACPM PG240A Line Test EquipmentACPM PG241A Repair Handling DutyACPM PG249C Main Exchange DLT - CapitalACPM PG249M Main Exchange DLT - CurrentACPM PG254A Main Exchange - Intelligent Access & MessagingACPM PG255B Main Exchange SwitchblockACPM PG257C Main Exchange Processors - CapitalACPM PG257M Main Exchange Processors - CurrentACPM PG260A Intelligent Contact Manager - PR0ACPM PG276A CISLACPM PG280C AXE10 LE Processor - CapitalACPM PG281C AXE10 LE DLT - CapitalACPM PG282A AXE10 LE Switch BlockACPM PG283A AXE10 LE Concentrator Set-UpACPM PG284A AXE10 LE Concentrator DurationACPM PG285C System X LE Processor - CapitalACPM PG286C System X LE - CapitalACPM PG287A System X LE Switch BlockACPM PG288A System X LE Concentrator Set-UpACPM PG289A System X LE Concentrator DurationACPM PG300T OLO Point of HandoverACPM PG301T SDH-Tier 0-LkACPM PG311T SDH-Tier 1-STM1-LkACPM PG313T SDH-Tier 1-STM4-LkACPM PG315T SDH-Tier 1-STM16-LkACPM PG321T SDH-Tier 2-STM1-LkACPM PG323T SDH-Tier 2-STM4-LkACPM PG325T SDH-Tier 2-STM16-LkACPM PG331T SDH-Tier 3-STM1-Lk

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ACPM PG333T SDH-Tier 3-STM4-LkACPM PG335T SDH-Tier 3-STM16-LkACPM PG341T SDH-Tier 4-STM1-LkACPM PG343T SDH-Tier 4-STM4-LkACPM PG345T SDH-Tier 4-STM16-LkACPM PG350N WH Inner Core FibreACPM PG351T SDH-TierSC -STM1-LkACPM PG353T SDH-TierSC -STM4-LkACPM PG355T SDH-TierSC -STM16-LkACPM PG359T SDH-Traffic GroomingACPM PG361T PDH-Metal-2Mbits/s-LkACPM PG365T PDH-Metal-34Mbits/s-LkACPM PG367T PDH-Metal-140Mbits/s-LkACPM PG371T PDH-Optical-2Mbits/s-LkACPM PG373T PDH-Optical-8Mbits/s-LkACPM PG375T PDH-Optical-34Mbits/s-LkACPM PG377T PDH-Optical-140Mbits/s-LkACPM PG379T PDH-Optical-565Mbits/s-LkACPM PG381T MSH STM1 LinkACPM PG383T MSH STM16 LinkACPM PG385T MSH STM64 LinkACPM PG391T PDH-Radio-8Mbits/s-LkACPM PG393T PDH-Radio-34Mbits/s-LkACPM PG395T PDH-Radio-140Mbits/s-LkACPM PG399T PDH-Traffic GroomingACPM PG400T ACE/ENA Core EquipmentACPM PG401A Netstream EquipmentACPM PG405A DMS100 Call Centre SwitchesACPM PG408A Carrier Pre Selection Customer Set-UpACPM PG411C Analogue Electric CapitalACPM PG411P Analogue ConnectionsACPM PG412C 64K Electronics CapitalACPM PG412M 64K Electronics MaintenanceACPM PG412P 64K ConnectionsACPM PG413P Private Circuits Megastream and IX ConnsACPM PG414M Private Circuits Intntl Anal IPLC CurACPM PG415M Private Circuits Intntl Dig IPLC CurrentACPM PG421S Private Circuits Analogue InstnACPM PG422S Private Circuits Kilostream InstnACPM PG426S Private Circuits AccessLine InstallationACPM PG440C ASDH 4x2MBit CapitalACPM PG440M ASDH 4x2MBit MaintenanceACPM PG441C ASDH 16x2MBit CapitalACPM PG441M ASDH 16x2MBit MaintenanceACPM PG442C 2MBit Copper Electric CapitalACPM PG442M 2MBit Copper Electric MaintenanceACPM PG443C 2MBit Fibre Electric CapitalACPM PG443M 2MBit Fibre Electric MaintenanceACPM PG444C 34MBit Fibre Electric CapitalACPM PG444M 34MBit Fibre Elect. MaintenanceACPM PG445C 140MBit Fibre Electric CapitalACPM PG445M 140MBit Fibre Elect. MaintenanceACPM PG446C 622MBit Fibre Elect. CapitalACPM PG446M 622MBit Fibre Elect. MaintenanceACPM PG447A SHDS ElectronicsACPM PG461A Private Circuits Test & Maintenance SysACPM PG462A Private Circuits Customer PremisesACPM PG463A Private Circuits TestingACPM PG483A Flexible Bandwidth ServicesACPM PG502B SG&A Openreach Sales Product ManagementACPM PG504B Number portability operational managementACPM PG505A SG & A Private CircuitsACPM PG506N SG & A PPC (Wholesale)ACPM PG507N SG & A Wholesale Access (Wholesale)ACPM PG508N SG & A Retail Access (Wholesale)ACPM PG509N SG & A General (Wholesale)ACPM PG511M Interconnect OCP MaintenanceACPM PG511P Interconnect OCP ProvisionACPM PG512A Product Management Policy & Planning IX OLOACPM PG570B OR Service Centre - Provision WLR PSTN/ISDN2ACPM PG571B OR Service Centre - Provision WLR ISDN30ACPM PG572B OR Service Centre - Provision LLUACPM PG573B OR Service Centre - Provision EthernetACPM PG574B OR Service Centre - Provision NGA

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ACPM PG575B OR Service Centre - Assurance WLR PSTN/ISDN2ACPM PG576B OR Service Centre - Assurance WLR ISDN30ACPM PG577B OR Service Centre - Assurance LLUACPM PG578B OR Service Centre - Assurance EthernetACPM PG579B OR Service Centre - Assurance NGAACPM PG609N SG&A BroadbandACPM PG622A Public Payphones OperationsACPM PG651B Number Portability-SetUCostOMCactivitiesACPM PG653A ATM Customer Interface 2mb CardsACPM PG654A ATM Customer Interface 34mb CardsACPM PG656A ATM Network SwitchingACPM PG657A Framestream SwitchACPM PG658A ATM Customer Interface >155mb CardsACPM PG659A ATM Network Interface CardsACPM PG667A IP International PeeringACPM PG668A IP Network ManagementACPM PG669A IP Network Dial IPACPM PG670A IP Network Fixed AccessACPM PG671A IP Network VPNACPM PG672A IP Network BroadbandACPM PG673A IP Network BT IntranetACPM PG674A IP Core/ColossusACPM PG675A IP VOIP InfrastructureACPM PG676A IP ApplicationsACPM PG678A SIP serversACPM PG721A Circuit Provision Digital Higher OrderACPM PG722A Circuit Provision Digital Public NetworkACPM PG723A Circuit Provision Analogue Public NwkACPM PG732A Generic Data Amendments Network CostsACPM PG761A Special Applications SMDSACPM PG771A Special Applications Other DevelopmentACPM PG772A Openreach Systems & Development (Product Specific)ACPM PG823P BT Own Use Private CircuitsACPM PG855A Border Gateway & Signalling FirewallACPM PG856A CMSAN ISDN2 cardsACPM PG857A CMSAN Combi Cards BB elementACPM PG858A CMSAN Combi Cards Voice elementACPM PG859A CMSAN Control AccessACPM PG860A CMSAN Control TransportACPM PG861A CMSAN ISDN30 cardsACPM PG862A CMSAN Low Band SDSL cards =<2MbACPM PG863A CMSAN-FMSAN LengthACPM PG864A CMSAN-FMSAN LinkACPM PG865A Core-Core LengthACPM PG866A Core-Core LinkACPM PG867A Ethernet NTEACPM PG869A FMSAN Control TransportACPM PG872A FMSAN TDM cardsACPM PG873A FMSAN to WDM LengthACPM PG874A FMSAN to WDM LinkACPM PG875A INODE -Nwk featuresACPM PG876A INODE-Voice Call Set-UpACPM PG877A ISDN30 NTEACPM PG878A METRO BB LNSACPM PG879A METRO BBL3ACPM PG880A METRO BEA - Broadband Edge AggregatorACPM PG881A METRO BRAS - Broadband Remote Access ServerACPM PG882A METRO FER - Front End RouterACPM PG885A Metro-Core LengthACPM PG886A Metro-Core LinkACPM PG887A METRO-Edge Ethernet BandwidthACPM PG888A METRO-Edge Ethernet PortACPM PG889A METRO-Infrastructure EthernetACPM PG890A METRO-Media GatewayACPM PG892A METRO-Sync RacksACPM PG893A MSPE RoutersACPM PG895A P Router (large) COREACPM PG896A P Router METROACPM PG898A Core DirectorsACPM PG899A WDM to Metro links LinkACPM PG900A WDM to Metro links: LengthACPM PG901A Ethernet SwitchesACPM PG902A Ethernet Switch Customer Access CardsACPM PG911A Operator Services OA Inland

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ACPM PG912A Operator Services OA InternationalACPM PG924A DQ Non ChargeableACPM PG933A PhonebooksACPM PG950C GEA Access Fibre SpineACPM PG950M GEA Access Fibre Spine MaintenanceACPM PG951C GEA Distribution FibreACPM PG951M GEA Distribution Fibre MaintenanceACPM PG952C GEA ElectronicsACPM PG953C GEA DSLAM & CabinetsACPM PG954C GEA Customer Site InstallationsACPM PG955M GEA FTTC RepairsACPM PG956M GEA FTTP RepairsACPM PG957P GEA FTTP ProvisionsACPM PG958P GEA FTTC ProvisionsACPM PG959C Access Distribution FibreACPM PG980R Openreach Repayment WorksACPM PG981R Openreach Time Related ChargesACPM PG982R Openreach Managed Services for WholesaleACPM PG984R Openreach Managed Services for GlobalACPM PG985R Openreach Managed Services for Retail OtherACPM PG989A Special Fault InvestigationACPM PG999A Adjustment PG on SOB30ACPN PG115C Local Lines Access Radio Capital CapitalACPN PG120A Payphone Line CardsACPN PG124A ISDN30 Capital / MaintenanceACPN PG127A PSTN Line CardsACPN PG128A ISDN2/Highway Line CardsACPN PG132N WH LLU Hostel RentalsACPN PG152N DSL Rentals overheads (Wholesale)ACPN PG213C Local Exchanges UXD CapitalACPN PG224A Universal Card Platform EquipmentACPN PG227A Main Exchanges ASUsACPN PG228A Signalling Transfer Point and Edge Link MonitorsACPN PG229A Signalling Point Relay and Core Link MonitorsACPN PG249C Main Exchange DLT - CapitalACPN PG254A Main Exchange - Intelligent Access & MessagingACPN PG255B Main Exchange SwitchblockACPN PG257C Main Exchange Processors - CapitalACPN PG260A Intelligent Contact Manager - PR0ACPN PG276A CISLACPN PG280C AXE10 LE Processor - CapitalACPN PG281C AXE10 LE DLT - CapitalACPN PG282A AXE10 LE Switch BlockACPN PG283A AXE10 LE Concentrator Set-UpACPN PG284A AXE10 LE Concentrator DurationACPN PG285C System X LE Processor - CapitalACPN PG286C System X LE - CapitalACPN PG287A System X LE Switch BlockACPN PG288A System X LE Concentrator Set-UpACPN PG289A System X LE Concentrator DurationACPN PG301T SDH-Tier 0-LkACPN PG311T SDH-Tier 1-STM1-LkACPN PG313T SDH-Tier 1-STM4-LkACPN PG315T SDH-Tier 1-STM16-LkACPN PG321T SDH-Tier 2-STM1-LkACPN PG323T SDH-Tier 2-STM4-LkACPN PG325T SDH-Tier 2-STM16-LkACPN PG331T SDH-Tier 3-STM1-LkACPN PG333T SDH-Tier 3-STM4-LkACPN PG335T SDH-Tier 3-STM16-LkACPN PG341T SDH-Tier 4-STM1-LkACPN PG343T SDH-Tier 4-STM4-LkACPN PG345T SDH-Tier 4-STM16-LkACPN PG351T SDH-TierSC -STM1-LkACPN PG353T SDH-TierSC -STM4-LkACPN PG355T SDH-TierSC -STM16-LkACPN PG359T SDH-Traffic GroomingACPN PG361T PDH-Metal-2Mbits/s-LkACPN PG367T PDH-Metal-140Mbits/s-LkACPN PG371T PDH-Optical-2Mbits/s-LkACPN PG373T PDH-Optical-8Mbits/s-LkACPN PG375T PDH-Optical-34Mbits/s-LkACPN PG377T PDH-Optical-140Mbits/s-LkACPN PG379T PDH-Optical-565Mbits/s-Lk

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ACPN PG381T MSH STM1 LinkACPN PG383T MSH STM16 LinkACPN PG385T MSH STM64 LinkACPN PG391T PDH-Radio-8Mbits/s-LkACPN PG393T PDH-Radio-34Mbits/s-LkACPN PG395T PDH-Radio-140Mbits/s-LkACPN PG399T PDH-Traffic GroomingACPN PG400T ACE/ENA Core EquipmentACPN PG405A DMS100 Call Centre SwitchesACPN PG412C 64K Electronics CapitalACPN PG440C ASDH 4x2MBit CapitalACPN PG441C ASDH 16x2MBit CapitalACPN PG442C 2MBit Copper Electric CapitalACPN PG443C 2MBit Fibre Electric CapitalACPN PG444C 34MBit Fibre Electric CapitalACPN PG445C 140MBit Fibre Electric CapitalACPN PG446C 622MBit Fibre Elect. CapitalACPN PG447A SHDS ElectronicsACPN PG653A ATM Customer Interface 2mb CardsACPN PG654A ATM Customer Interface 34mb CardsACPN PG656A ATM Network SwitchingACPN PG657A Framestream SwitchACPN PG658A ATM Customer Interface >155mb CardsACPN PG659A ATM Network Interface CardsACPN PG667A IP International PeeringACPN PG668A IP Network ManagementACPN PG669A IP Network Dial IPACPN PG670A IP Network Fixed AccessACPN PG671A IP Network VPNACPN PG672A IP Network BroadbandACPN PG673A IP Network BT IntranetACPN PG674A IP Core/ColossusACPN PG675A IP VOIP InfrastructureACPN PG676A IP ApplicationsACPN PG857A CMSAN Combi Cards BB elementACPN PG858A CMSAN Combi Cards Voice elementACPN PG859A CMSAN Control AccessACPN PG860A CMSAN Control TransportACPN PG861A CMSAN ISDN30 cardsACPN PG862A CMSAN Low Band SDSL cards =<2MbACPN PG863A CMSAN-FMSAN LengthACPN PG864A CMSAN-FMSAN LinkACPN PG866A Core-Core LinkACPN PG869A FMSAN Control TransportACPN PG872A FMSAN TDM cardsACPN PG874A FMSAN to WDM LinkACPN PG875A INODE -Nwk featuresACPN PG876A INODE-Voice Call Set-UpACPN PG878A METRO BB LNSACPN PG879A METRO BBL3ACPN PG880A METRO BEA - Broadband Edge AggregatorACPN PG881A METRO BRAS - Broadband Remote Access ServerACPN PG882A METRO FER - Front End RouterACPN PG886A Metro-Core LinkACPN PG887A METRO-Edge Ethernet BandwidthACPN PG888A METRO-Edge Ethernet PortACPN PG889A METRO-Infrastructure EthernetACPN PG890A METRO-Media GatewayACPN PG892A METRO-Sync RacksACPN PG893A MSPE RoutersACPN PG895A P Router (large) COREACPN PG896A P Router METROACPN PG898A Core DirectorsACPN PG899A WDM to Metro links LinkACPN PG901A Ethernet SwitchesACPN PG902A Ethernet Switch Customer Access CardsACPN PG982R Openreach Managed Services for WholesaleACPR PG111C Access Fibre SpineACPR PG111M Local Lines Fibre Cable CurrentACPR PG114L ISDN30 ConnectionsACPR PG114M Local Lines Service Access Switches CurACPR PG115C Local Lines Access Radio Capital CapitalACPR PG115M Local Lines Access Radio CurrentACPR PG117C E Side Copper Capital

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ACPR PG117M E Side Copper CurrentACPR PG118C D Side Copper CapitalACPR PG118M D Side Copper CurrentACPR PG119A Telephony Over Passive Optical NetworkACPR PG120A Payphone Line CardsACPR PG121M Business PSTN MaintenanceACPR PG122M Residential PSTN MaintenanceACPR PG123M ISDN2 / Highway MaintenanceACPR PG124A ISDN30 Capital / MaintenanceACPR PG127A PSTN Line CardsACPR PG128A ISDN2/Highway Line CardsACPR PG129A Pair GainACPR PG130A Local Loop Unbundling Tie CablesACPR PG132B OR LLU Hostel RentalsACPR PG132N WH LLU Hostel RentalsACPR PG136A Local Loop Unbundling SurveysACPR PG140A Routing and RecordsACPR PG142A MDF Hardware JumperingACPR PG143A Software JumperingACPR PG145B ADSL Connections (Openreach)ACPR PG145N ADSL Connections (Wholesale)ACPR PG147B SDSL Connections (Openreach)ACPR PG147N SDSL Connections (Wholesale)ACPR PG149A Dropwire CapitalACPR PG150A ISDN2 SpecificACPR PG151B TAMS (Openreach)ACPR PG151N TAMS (Wholesale)ACPR PG152B DSL Rentals (Openreach)ACPR PG152N DSL Rentals overheads (Wholesale)ACPR PG153N DSL Rentals depreciation (Wholesale)ACPR PG170B OR Backhaul FibreACPR PG197A FTTC Service Delivery & DevelopmentACPR PG198A FTTP DevelopmentACPR PG211M Local Exchanges Digital System X CurrentACPR PG212M Local Exchanges Digital AXE10 CurrentACPR PG213C Local Exchanges UXD CapitalACPR PG213M Local Exchanges UXD CurrentACPR PG216C Local Exchanges General Switchboards CapACPR PG216M Local Exchanges General Switchboards CurACPR PG217E LE Frames Capital (Openreach)ACPR PG217F LE Frames Current (Openreach)ACPR PG217Q LE Frames Capital (Wholesale)ACPR PG217R LE Frames Current (Wholesale)ACPR PG219M Local Exch Operations & Surveillance CurACPR PG224A Universal Card Platform EquipmentACPR PG227A Main Exchanges ASUsACPR PG228A Signalling Transfer Point and Edge Link MonitorsACPR PG229A Signalling Point Relay and Core Link MonitorsACPR PG240A Line Test EquipmentACPR PG241A Repair Handling DutyACPR PG249C Main Exchange DLT - CapitalACPR PG249M Main Exchange DLT - CurrentACPR PG254A Main Exchange - Intelligent Access & MessagingACPR PG255B Main Exchange SwitchblockACPR PG257C Main Exchange Processors - CapitalACPR PG257M Main Exchange Processors - CurrentACPR PG260A Intelligent Contact Manager - PR0ACPR PG276A CISLACPR PG280C AXE10 LE Processor - CapitalACPR PG281C AXE10 LE DLT - CapitalACPR PG282A AXE10 LE Switch BlockACPR PG283A AXE10 LE Concentrator Set-UpACPR PG284A AXE10 LE Concentrator DurationACPR PG285C System X LE Processor - CapitalACPR PG286C System X LE - CapitalACPR PG287A System X LE Switch BlockACPR PG288A System X LE Concentrator Set-UpACPR PG289A System X LE Concentrator DurationACPR PG300T OLO Point of HandoverACPR PG301T SDH-Tier 0-LkACPR PG311T SDH-Tier 1-STM1-LkACPR PG313T SDH-Tier 1-STM4-LkACPR PG315T SDH-Tier 1-STM16-LkACPR PG321T SDH-Tier 2-STM1-Lk

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ACPR PG323T SDH-Tier 2-STM4-LkACPR PG325T SDH-Tier 2-STM16-LkACPR PG331T SDH-Tier 3-STM1-LkACPR PG333T SDH-Tier 3-STM4-LkACPR PG335T SDH-Tier 3-STM16-LkACPR PG341T SDH-Tier 4-STM1-LkACPR PG343T SDH-Tier 4-STM4-LkACPR PG345T SDH-Tier 4-STM16-LkACPR PG350N WH Inner Core FibreACPR PG351T SDH-TierSC -STM1-LkACPR PG353T SDH-TierSC -STM4-LkACPR PG355T SDH-TierSC -STM16-LkACPR PG359T SDH-Traffic GroomingACPR PG361T PDH-Metal-2Mbits/s-LkACPR PG365T PDH-Metal-34Mbits/s-LkACPR PG367T PDH-Metal-140Mbits/s-LkACPR PG371T PDH-Optical-2Mbits/s-LkACPR PG373T PDH-Optical-8Mbits/s-LkACPR PG375T PDH-Optical-34Mbits/s-LkACPR PG377T PDH-Optical-140Mbits/s-LkACPR PG379T PDH-Optical-565Mbits/s-LkACPR PG381T MSH STM1 LinkACPR PG383T MSH STM16 LinkACPR PG385T MSH STM64 LinkACPR PG391T PDH-Radio-8Mbits/s-LkACPR PG393T PDH-Radio-34Mbits/s-LkACPR PG395T PDH-Radio-140Mbits/s-LkACPR PG399T PDH-Traffic GroomingACPR PG400T ACE/ENA Core EquipmentACPR PG401A Netstream EquipmentACPR PG405A DMS100 Call Centre SwitchesACPR PG408A Carrier Pre Selection Customer Set-UpACPR PG411C Analogue Electric CapitalACPR PG411P Analogue ConnectionsACPR PG412C 64K Electronics CapitalACPR PG412M 64K Electronics MaintenanceACPR PG412P 64K ConnectionsACPR PG413P Private Circuits Megastream and IX ConnsACPR PG414M Private Circuits Intntl Anal IPLC CurACPR PG415M Private Circuits Intntl Dig IPLC CurrentACPR PG421S Private Circuits Analogue InstnACPR PG422S Private Circuits Kilostream InstnACPR PG426S Private Circuits AccessLine InstallationACPR PG440C ASDH 4x2MBit CapitalACPR PG440M ASDH 4x2MBit MaintenanceACPR PG441C ASDH 16x2MBit CapitalACPR PG441M ASDH 16x2MBit MaintenanceACPR PG442C 2MBit Copper Electric CapitalACPR PG442M 2MBit Copper Electric MaintenanceACPR PG443C 2MBit Fibre Electric CapitalACPR PG443M 2MBit Fibre Electric MaintenanceACPR PG444C 34MBit Fibre Electric CapitalACPR PG444M 34MBit Fibre Elect. MaintenanceACPR PG445C 140MBit Fibre Electric CapitalACPR PG445M 140MBit Fibre Elect. MaintenanceACPR PG446C 622MBit Fibre Elect. CapitalACPR PG446M 622MBit Fibre Elect. MaintenanceACPR PG447A SHDS ElectronicsACPR PG461A Private Circuits Test & Maintenance SysACPR PG462A Private Circuits Customer PremisesACPR PG463A Private Circuits TestingACPR PG483A Flexible Bandwidth ServicesACPR PG502B SG&A Openreach Sales Product ManagementACPR PG504B Number portability operational managementACPR PG505A SG & A Private CircuitsACPR PG506N SG & A PPC (Wholesale)ACPR PG507N SG & A Wholesale Access (Wholesale)ACPR PG508N SG & A Retail Access (Wholesale)ACPR PG509N SG & A General (Wholesale)ACPR PG511M Interconnect OCP MaintenanceACPR PG511P Interconnect OCP ProvisionACPR PG512A Product Management Policy & Planning IX OLOACPR PG570B OR Service Centre - Provision WLR PSTN/ISDN2ACPR PG571B OR Service Centre - Provision WLR ISDN30

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ACPR PG572B OR Service Centre - Provision LLUACPR PG573B OR Service Centre - Provision EthernetACPR PG574B OR Service Centre - Provision NGAACPR PG575B OR Service Centre - Assurance WLR PSTN/ISDN2ACPR PG576B OR Service Centre - Assurance WLR ISDN30ACPR PG577B OR Service Centre - Assurance LLUACPR PG578B OR Service Centre - Assurance EthernetACPR PG579B OR Service Centre - Assurance NGAACPR PG609N SG&A BroadbandACPR PG622A Public Payphones OperationsACPR PG651B Number Portability-SetUCostOMCactivitiesACPR PG653A ATM Customer Interface 2mb CardsACPR PG654A ATM Customer Interface 34mb CardsACPR PG656A ATM Network SwitchingACPR PG657A Framestream SwitchACPR PG658A ATM Customer Interface >155mb CardsACPR PG659A ATM Network Interface CardsACPR PG667A IP International PeeringACPR PG668A IP Network ManagementACPR PG669A IP Network Dial IPACPR PG670A IP Network Fixed AccessACPR PG671A IP Network VPNACPR PG672A IP Network BroadbandACPR PG673A IP Network BT IntranetACPR PG674A IP Core/ColossusACPR PG675A IP VOIP InfrastructureACPR PG676A IP ApplicationsACPR PG678A SIP serversACPR PG721A Circuit Provision Digital Higher OrderACPR PG722A Circuit Provision Digital Public NetworkACPR PG723A Circuit Provision Analogue Public NwkACPR PG732A Generic Data Amendments Network CostsACPR PG761A Special Applications SMDSACPR PG771A Special Applications Other DevelopmentACPR PG772A Openreach Systems & Development (Product Specific)ACPR PG823P BT Own Use Private CircuitsACPR PG855A Border Gateway & Signalling FirewallACPR PG856A CMSAN ISDN2 cardsACPR PG857A CMSAN Combi Cards BB elementACPR PG858A CMSAN Combi Cards Voice elementACPR PG859A CMSAN Control AccessACPR PG860A CMSAN Control TransportACPR PG861A CMSAN ISDN30 cardsACPR PG862A CMSAN Low Band SDSL cards =<2MbACPR PG863A CMSAN-FMSAN LengthACPR PG864A CMSAN-FMSAN LinkACPR PG865A Core-Core LengthACPR PG866A Core-Core LinkACPR PG867A Ethernet NTEACPR PG869A FMSAN Control TransportACPR PG872A FMSAN TDM cardsACPR PG873A FMSAN to WDM LengthACPR PG874A FMSAN to WDM LinkACPR PG875A INODE -Nwk featuresACPR PG876A INODE-Voice Call Set-UpACPR PG877A ISDN30 NTEACPR PG878A METRO BB LNSACPR PG879A METRO BBL3ACPR PG880A METRO BEA - Broadband Edge AggregatorACPR PG881A METRO BRAS - Broadband Remote Access ServerACPR PG882A METRO FER - Front End RouterACPR PG885A Metro-Core LengthACPR PG886A Metro-Core LinkACPR PG887A METRO-Edge Ethernet BandwidthACPR PG888A METRO-Edge Ethernet PortACPR PG889A METRO-Infrastructure EthernetACPR PG890A METRO-Media GatewayACPR PG892A METRO-Sync RacksACPR PG893A MSPE RoutersACPR PG895A P Router (large) COREACPR PG896A P Router METROACPR PG898A Core DirectorsACPR PG899A WDM to Metro links LinkACPR PG900A WDM to Metro links: Length

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ACPR PG901A Ethernet SwitchesACPR PG902A Ethernet Switch Customer Access CardsACPR PG911A Operator Services OA InlandACPR PG912A Operator Services OA InternationalACPR PG924A DQ Non ChargeableACPR PG933A PhonebooksACPR PG950C GEA Access Fibre SpineACPR PG950M GEA Access Fibre Spine MaintenanceACPR PG951C GEA Distribution FibreACPR PG951M GEA Distribution Fibre MaintenanceACPR PG952C GEA ElectronicsACPR PG953C GEA DSLAM & CabinetsACPR PG954C GEA Customer Site InstallationsACPR PG955M GEA FTTC RepairsACPR PG956M GEA FTTP RepairsACPR PG957P GEA FTTP ProvisionsACPR PG958P GEA FTTC ProvisionsACPR PG959C Access Distribution FibreACPR PG980R Openreach Repayment WorksACPR PG981R Openreach Time Related ChargesACPR PG982R Openreach Managed Services for WholesaleACPR PG984R Openreach Managed Services for GlobalACPR PG985R Openreach Managed Services for Retail OtherACPR PG989A Special Fault InvestigationACPR PG999A Adjustment PG on SOB30ACPS PG111C Access Fibre SpineACPS PG111M Local Lines Fibre Cable CurrentACPS PG114L ISDN30 ConnectionsACPS PG114M Local Lines Service Access Switches CurACPS PG115C Local Lines Access Radio Capital CapitalACPS PG115M Local Lines Access Radio CurrentACPS PG117C E Side Copper CapitalACPS PG117M E Side Copper CurrentACPS PG118C D Side Copper CapitalACPS PG118M D Side Copper CurrentACPS PG119A Telephony Over Passive Optical NetworkACPS PG120A Payphone Line CardsACPS PG121M Business PSTN MaintenanceACPS PG122M Residential PSTN MaintenanceACPS PG123M ISDN2 / Highway MaintenanceACPS PG124A ISDN30 Capital / MaintenanceACPS PG127A PSTN Line CardsACPS PG128A ISDN2/Highway Line CardsACPS PG129A Pair GainACPS PG130A Local Loop Unbundling Tie CablesACPS PG132B OR LLU Hostel RentalsACPS PG132N WH LLU Hostel RentalsACPS PG136A Local Loop Unbundling SurveysACPS PG140A Routing and RecordsACPS PG142A MDF Hardware JumperingACPS PG143A Software JumperingACPS PG145B ADSL Connections (Openreach)ACPS PG145N ADSL Connections (Wholesale)ACPS PG147B SDSL Connections (Openreach)ACPS PG147N SDSL Connections (Wholesale)ACPS PG149A Dropwire CapitalACPS PG150A ISDN2 SpecificACPS PG151B TAMS (Openreach)ACPS PG151N TAMS (Wholesale)ACPS PG152B DSL Rentals (Openreach)ACPS PG152N DSL Rentals overheads (Wholesale)ACPS PG153N DSL Rentals depreciation (Wholesale)ACPS PG170B OR Backhaul FibreACPS PG197A FTTC Service Delivery & DevelopmentACPS PG198A FTTP DevelopmentACPS PG211M Local Exchanges Digital System X CurrentACPS PG212M Local Exchanges Digital AXE10 CurrentACPS PG213C Local Exchanges UXD CapitalACPS PG213M Local Exchanges UXD CurrentACPS PG216C Local Exchanges General Switchboards CapACPS PG216M Local Exchanges General Switchboards CurACPS PG217E LE Frames Capital (Openreach)ACPS PG217F LE Frames Current (Openreach)ACPS PG217Q LE Frames Capital (Wholesale)

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ACPS PG217R LE Frames Current (Wholesale)ACPS PG219M Local Exch Operations & Surveillance CurACPS PG224A Universal Card Platform EquipmentACPS PG227A Main Exchanges ASUsACPS PG228A Signalling Transfer Point and Edge Link MonitorsACPS PG229A Signalling Point Relay and Core Link MonitorsACPS PG240A Line Test EquipmentACPS PG241A Repair Handling DutyACPS PG249C Main Exchange DLT - CapitalACPS PG249M Main Exchange DLT - CurrentACPS PG254A Main Exchange - Intelligent Access & MessagingACPS PG255B Main Exchange SwitchblockACPS PG257C Main Exchange Processors - CapitalACPS PG257M Main Exchange Processors - CurrentACPS PG260A Intelligent Contact Manager - PR0ACPS PG276A CISLACPS PG280C AXE10 LE Processor - CapitalACPS PG281C AXE10 LE DLT - CapitalACPS PG282A AXE10 LE Switch BlockACPS PG283A AXE10 LE Concentrator Set-UpACPS PG284A AXE10 LE Concentrator DurationACPS PG285C System X LE Processor - CapitalACPS PG286C System X LE - CapitalACPS PG287A System X LE Switch BlockACPS PG288A System X LE Concentrator Set-UpACPS PG289A System X LE Concentrator DurationACPS PG300T OLO Point of HandoverACPS PG301T SDH-Tier 0-LkACPS PG311T SDH-Tier 1-STM1-LkACPS PG313T SDH-Tier 1-STM4-LkACPS PG315T SDH-Tier 1-STM16-LkACPS PG321T SDH-Tier 2-STM1-LkACPS PG323T SDH-Tier 2-STM4-LkACPS PG325T SDH-Tier 2-STM16-LkACPS PG331T SDH-Tier 3-STM1-LkACPS PG333T SDH-Tier 3-STM4-LkACPS PG335T SDH-Tier 3-STM16-LkACPS PG341T SDH-Tier 4-STM1-LkACPS PG343T SDH-Tier 4-STM4-LkACPS PG345T SDH-Tier 4-STM16-LkACPS PG350N WH Inner Core FibreACPS PG351T SDH-TierSC -STM1-LkACPS PG353T SDH-TierSC -STM4-LkACPS PG355T SDH-TierSC -STM16-LkACPS PG359T SDH-Traffic GroomingACPS PG361T PDH-Metal-2Mbits/s-LkACPS PG365T PDH-Metal-34Mbits/s-LkACPS PG367T PDH-Metal-140Mbits/s-LkACPS PG371T PDH-Optical-2Mbits/s-LkACPS PG373T PDH-Optical-8Mbits/s-LkACPS PG375T PDH-Optical-34Mbits/s-LkACPS PG377T PDH-Optical-140Mbits/s-LkACPS PG379T PDH-Optical-565Mbits/s-LkACPS PG381T MSH STM1 LinkACPS PG383T MSH STM16 LinkACPS PG385T MSH STM64 LinkACPS PG391T PDH-Radio-8Mbits/s-LkACPS PG393T PDH-Radio-34Mbits/s-LkACPS PG395T PDH-Radio-140Mbits/s-LkACPS PG399T PDH-Traffic GroomingACPS PG400T ACE/ENA Core EquipmentACPS PG401A Netstream EquipmentACPS PG405A DMS100 Call Centre SwitchesACPS PG408A Carrier Pre Selection Customer Set-UpACPS PG411C Analogue Electric CapitalACPS PG411P Analogue ConnectionsACPS PG412C 64K Electronics CapitalACPS PG412M 64K Electronics MaintenanceACPS PG412P 64K ConnectionsACPS PG413P Private Circuits Megastream and IX ConnsACPS PG414M Private Circuits Intntl Anal IPLC CurACPS PG415M Private Circuits Intntl Dig IPLC CurrentACPS PG421S Private Circuits Analogue InstnACPS PG422S Private Circuits Kilostream Instn

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ACPS PG426S Private Circuits AccessLine InstallationACPS PG440C ASDH 4x2MBit CapitalACPS PG440M ASDH 4x2MBit MaintenanceACPS PG441C ASDH 16x2MBit CapitalACPS PG441M ASDH 16x2MBit MaintenanceACPS PG442C 2MBit Copper Electric CapitalACPS PG442M 2MBit Copper Electric MaintenanceACPS PG443C 2MBit Fibre Electric CapitalACPS PG443M 2MBit Fibre Electric MaintenanceACPS PG444C 34MBit Fibre Electric CapitalACPS PG444M 34MBit Fibre Elect. MaintenanceACPS PG445C 140MBit Fibre Electric CapitalACPS PG445M 140MBit Fibre Elect. MaintenanceACPS PG446C 622MBit Fibre Elect. CapitalACPS PG446M 622MBit Fibre Elect. MaintenanceACPS PG447A SHDS ElectronicsACPS PG461A Private Circuits Test & Maintenance SysACPS PG462A Private Circuits Customer PremisesACPS PG463A Private Circuits TestingACPS PG483A Flexible Bandwidth ServicesACPS PG502B SG&A Openreach Sales Product ManagementACPS PG504B Number portability operational managementACPS PG505A SG & A Private CircuitsACPS PG506N SG & A PPC (Wholesale)ACPS PG507N SG & A Wholesale Access (Wholesale)ACPS PG508N SG & A Retail Access (Wholesale)ACPS PG509N SG & A General (Wholesale)ACPS PG511M Interconnect OCP MaintenanceACPS PG511P Interconnect OCP ProvisionACPS PG512A Product Management Policy & Planning IX OLOACPS PG570B OR Service Centre - Provision WLR PSTN/ISDN2ACPS PG571B OR Service Centre - Provision WLR ISDN30ACPS PG572B OR Service Centre - Provision LLUACPS PG573B OR Service Centre - Provision EthernetACPS PG574B OR Service Centre - Provision NGAACPS PG575B OR Service Centre - Assurance WLR PSTN/ISDN2ACPS PG576B OR Service Centre - Assurance WLR ISDN30ACPS PG577B OR Service Centre - Assurance LLUACPS PG578B OR Service Centre - Assurance EthernetACPS PG579B OR Service Centre - Assurance NGAACPS PG609N SG&A BroadbandACPS PG622A Public Payphones OperationsACPS PG651B Number Portability-SetUCostOMCactivitiesACPS PG653A ATM Customer Interface 2mb CardsACPS PG654A ATM Customer Interface 34mb CardsACPS PG656A ATM Network SwitchingACPS PG657A Framestream SwitchACPS PG658A ATM Customer Interface >155mb CardsACPS PG659A ATM Network Interface CardsACPS PG667A IP International PeeringACPS PG668A IP Network ManagementACPS PG669A IP Network Dial IPACPS PG670A IP Network Fixed AccessACPS PG671A IP Network VPNACPS PG672A IP Network BroadbandACPS PG673A IP Network BT IntranetACPS PG674A IP Core/ColossusACPS PG675A IP VOIP InfrastructureACPS PG676A IP ApplicationsACPS PG678A SIP serversACPS PG721A Circuit Provision Digital Higher OrderACPS PG722A Circuit Provision Digital Public NetworkACPS PG723A Circuit Provision Analogue Public NwkACPS PG732A Generic Data Amendments Network CostsACPS PG761A Special Applications SMDSACPS PG771A Special Applications Other DevelopmentACPS PG772A Openreach Systems & Development (Product Specific)ACPS PG823P BT Own Use Private CircuitsACPS PG855A Border Gateway & Signalling FirewallACPS PG856A CMSAN ISDN2 cardsACPS PG857A CMSAN Combi Cards BB elementACPS PG858A CMSAN Combi Cards Voice elementACPS PG859A CMSAN Control AccessACPS PG860A CMSAN Control Transport

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ACPS PG861A CMSAN ISDN30 cardsACPS PG862A CMSAN Low Band SDSL cards =<2MbACPS PG863A CMSAN-FMSAN LengthACPS PG864A CMSAN-FMSAN LinkACPS PG865A Core-Core LengthACPS PG866A Core-Core LinkACPS PG867A Ethernet NTEACPS PG869A FMSAN Control TransportACPS PG872A FMSAN TDM cardsACPS PG873A FMSAN to WDM LengthACPS PG874A FMSAN to WDM LinkACPS PG875A INODE -Nwk featuresACPS PG876A INODE-Voice Call Set-UpACPS PG877A ISDN30 NTEACPS PG878A METRO BB LNSACPS PG879A METRO BBL3ACPS PG880A METRO BEA - Broadband Edge AggregatorACPS PG881A METRO BRAS - Broadband Remote Access ServerACPS PG882A METRO FER - Front End RouterACPS PG885A Metro-Core LengthACPS PG886A Metro-Core LinkACPS PG887A METRO-Edge Ethernet BandwidthACPS PG888A METRO-Edge Ethernet PortACPS PG889A METRO-Infrastructure EthernetACPS PG890A METRO-Media GatewayACPS PG892A METRO-Sync RacksACPS PG893A MSPE RoutersACPS PG895A P Router (large) COREACPS PG896A P Router METROACPS PG898A Core DirectorsACPS PG899A WDM to Metro links LinkACPS PG900A WDM to Metro links: LengthACPS PG901A Ethernet SwitchesACPS PG902A Ethernet Switch Customer Access CardsACPS PG911A Operator Services OA InlandACPS PG912A Operator Services OA InternationalACPS PG924A DQ Non ChargeableACPS PG933A PhonebooksACPS PG950C GEA Access Fibre SpineACPS PG950M GEA Access Fibre Spine MaintenanceACPS PG951C GEA Distribution FibreACPS PG951M GEA Distribution Fibre MaintenanceACPS PG952C GEA ElectronicsACPS PG953C GEA DSLAM & CabinetsACPS PG954C GEA Customer Site InstallationsACPS PG955M GEA FTTC RepairsACPS PG956M GEA FTTP RepairsACPS PG957P GEA FTTP ProvisionsACPS PG958P GEA FTTC ProvisionsACPS PG959C Access Distribution FibreACPS PG980R Openreach Repayment WorksACPS PG981R Openreach Time Related ChargesACPS PG982R Openreach Managed Services for WholesaleACPS PG984R Openreach Managed Services for GlobalACPS PG985R Openreach Managed Services for Retail OtherACPS PG989A Special Fault InvestigationACPS PG999A Adjustment PG on SOB30ADSL PG152B DSL Rentals (Openreach)ADSL PG153N DSL Rentals depreciation (Wholesale)AFH PG111C Access Fibre SpineAFH PG111M Local Lines Fibre Cable CurrentAFH PG114L ISDN30 ConnectionsAFH PG114M Local Lines Service Access Switches CurAFH PG115C Local Lines Access Radio Capital CapitalAFH PG115M Local Lines Access Radio CurrentAFH PG117C E Side Copper CapitalAFH PG117M E Side Copper CurrentAFH PG118C D Side Copper CapitalAFH PG118M D Side Copper CurrentAFH PG119A Telephony Over Passive Optical NetworkAFH PG120A Payphone Line CardsAFH PG121M Business PSTN MaintenanceAFH PG122M Residential PSTN MaintenanceAFH PG123M ISDN2 / Highway Maintenance

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AFH PG124A ISDN30 Capital / MaintenanceAFH PG127A PSTN Line CardsAFH PG128A ISDN2/Highway Line CardsAFH PG129A Pair GainAFH PG130A Local Loop Unbundling Tie CablesAFH PG132B OR LLU Hostel RentalsAFH PG132N WH LLU Hostel RentalsAFH PG136A Local Loop Unbundling SurveysAFH PG140A Routing and RecordsAFH PG142A MDF Hardware JumperingAFH PG143A Software JumperingAFH PG145B ADSL Connections (Openreach)AFH PG145N ADSL Connections (Wholesale)AFH PG147B SDSL Connections (Openreach)AFH PG147N SDSL Connections (Wholesale)AFH PG149A Dropwire CapitalAFH PG150A ISDN2 SpecificAFH PG151B TAMS (Openreach)AFH PG151N TAMS (Wholesale)AFH PG152B DSL Rentals (Openreach)AFH PG152N DSL Rentals overheads (Wholesale)AFH PG153N DSL Rentals depreciation (Wholesale)AFH PG170B OR Backhaul FibreAFH PG197A FTTC Service Delivery & DevelopmentAFH PG198A FTTP DevelopmentAFH PG211M Local Exchanges Digital System X CurrentAFH PG212M Local Exchanges Digital AXE10 CurrentAFH PG213C Local Exchanges UXD CapitalAFH PG213M Local Exchanges UXD CurrentAFH PG216C Local Exchanges General Switchboards CapAFH PG216M Local Exchanges General Switchboards CurAFH PG217E LE Frames Capital (Openreach)AFH PG217F LE Frames Current (Openreach)AFH PG217Q LE Frames Capital (Wholesale)AFH PG217R LE Frames Current (Wholesale)AFH PG219M Local Exch Operations & Surveillance CurAFH PG224A Universal Card Platform EquipmentAFH PG227A Main Exchanges ASUsAFH PG228A Signalling Transfer Point and Edge Link MonitorsAFH PG229A Signalling Point Relay and Core Link MonitorsAFH PG240A Line Test EquipmentAFH PG241A Repair Handling DutyAFH PG249C Main Exchange DLT - CapitalAFH PG249M Main Exchange DLT - CurrentAFH PG254A Main Exchange - Intelligent Access & MessagingAFH PG255B Main Exchange SwitchblockAFH PG257C Main Exchange Processors - CapitalAFH PG257M Main Exchange Processors - CurrentAFH PG260A Intelligent Contact Manager - PR0AFH PG276A CISLAFH PG280C AXE10 LE Processor - CapitalAFH PG281C AXE10 LE DLT - CapitalAFH PG282A AXE10 LE Switch BlockAFH PG283A AXE10 LE Concentrator Set-UpAFH PG284A AXE10 LE Concentrator DurationAFH PG285C System X LE Processor - CapitalAFH PG286C System X LE - CapitalAFH PG287A System X LE Switch BlockAFH PG288A System X LE Concentrator Set-UpAFH PG289A System X LE Concentrator DurationAFH PG300T OLO Point of HandoverAFH PG301T SDH-Tier 0-LkAFH PG311T SDH-Tier 1-STM1-LkAFH PG313T SDH-Tier 1-STM4-LkAFH PG315T SDH-Tier 1-STM16-LkAFH PG321T SDH-Tier 2-STM1-LkAFH PG323T SDH-Tier 2-STM4-LkAFH PG325T SDH-Tier 2-STM16-LkAFH PG331T SDH-Tier 3-STM1-LkAFH PG333T SDH-Tier 3-STM4-LkAFH PG335T SDH-Tier 3-STM16-LkAFH PG341T SDH-Tier 4-STM1-LkAFH PG343T SDH-Tier 4-STM4-LkAFH PG345T SDH-Tier 4-STM16-Lk

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AFH PG350N WH Inner Core FibreAFH PG351T SDH-TierSC -STM1-LkAFH PG353T SDH-TierSC -STM4-LkAFH PG355T SDH-TierSC -STM16-LkAFH PG359T SDH-Traffic GroomingAFH PG361T PDH-Metal-2Mbits/s-LkAFH PG365T PDH-Metal-34Mbits/s-LkAFH PG367T PDH-Metal-140Mbits/s-LkAFH PG371T PDH-Optical-2Mbits/s-LkAFH PG373T PDH-Optical-8Mbits/s-LkAFH PG375T PDH-Optical-34Mbits/s-LkAFH PG377T PDH-Optical-140Mbits/s-LkAFH PG379T PDH-Optical-565Mbits/s-LkAFH PG381T MSH STM1 LinkAFH PG383T MSH STM16 LinkAFH PG385T MSH STM64 LinkAFH PG391T PDH-Radio-8Mbits/s-LkAFH PG393T PDH-Radio-34Mbits/s-LkAFH PG395T PDH-Radio-140Mbits/s-LkAFH PG399T PDH-Traffic GroomingAFH PG400T ACE/ENA Core EquipmentAFH PG401A Netstream EquipmentAFH PG405A DMS100 Call Centre SwitchesAFH PG408A Carrier Pre Selection Customer Set-UpAFH PG411C Analogue Electric CapitalAFH PG411P Analogue ConnectionsAFH PG412C 64K Electronics CapitalAFH PG412M 64K Electronics MaintenanceAFH PG412P 64K ConnectionsAFH PG413P Private Circuits Megastream and IX ConnsAFH PG414M Private Circuits Intntl Anal IPLC CurAFH PG415M Private Circuits Intntl Dig IPLC CurrentAFH PG421S Private Circuits Analogue InstnAFH PG422S Private Circuits Kilostream InstnAFH PG426S Private Circuits AccessLine InstallationAFH PG440C ASDH 4x2MBit CapitalAFH PG440M ASDH 4x2MBit MaintenanceAFH PG441C ASDH 16x2MBit CapitalAFH PG441M ASDH 16x2MBit MaintenanceAFH PG442C 2MBit Copper Electric CapitalAFH PG442M 2MBit Copper Electric MaintenanceAFH PG443C 2MBit Fibre Electric CapitalAFH PG443M 2MBit Fibre Electric MaintenanceAFH PG444C 34MBit Fibre Electric CapitalAFH PG444M 34MBit Fibre Elect. MaintenanceAFH PG445C 140MBit Fibre Electric CapitalAFH PG445M 140MBit Fibre Elect. MaintenanceAFH PG446C 622MBit Fibre Elect. CapitalAFH PG446M 622MBit Fibre Elect. MaintenanceAFH PG447A SHDS ElectronicsAFH PG461A Private Circuits Test & Maintenance SysAFH PG462A Private Circuits Customer PremisesAFH PG463A Private Circuits TestingAFH PG483A Flexible Bandwidth ServicesAFH PG502B SG&A Openreach Sales Product ManagementAFH PG504B Number portability operational managementAFH PG505A SG & A Private CircuitsAFH PG506N SG & A PPC (Wholesale)AFH PG507N SG & A Wholesale Access (Wholesale)AFH PG508N SG & A Retail Access (Wholesale)AFH PG509N SG & A General (Wholesale)AFH PG511M Interconnect OCP MaintenanceAFH PG511P Interconnect OCP ProvisionAFH PG512A Product Management Policy & Planning IX OLOAFH PG570B OR Service Centre - Provision WLR PSTN/ISDN2AFH PG571B OR Service Centre - Provision WLR ISDN30AFH PG572B OR Service Centre - Provision LLUAFH PG573B OR Service Centre - Provision EthernetAFH PG574B OR Service Centre - Provision NGAAFH PG575B OR Service Centre - Assurance WLR PSTN/ISDN2AFH PG576B OR Service Centre - Assurance WLR ISDN30AFH PG577B OR Service Centre - Assurance LLUAFH PG578B OR Service Centre - Assurance EthernetAFH PG579B OR Service Centre - Assurance NGA

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AFH PG609N SG&A BroadbandAFH PG622A Public Payphones OperationsAFH PG651B Number Portability-SetUCostOMCactivitiesAFH PG653A ATM Customer Interface 2mb CardsAFH PG654A ATM Customer Interface 34mb CardsAFH PG656A ATM Network SwitchingAFH PG657A Framestream SwitchAFH PG658A ATM Customer Interface >155mb CardsAFH PG659A ATM Network Interface CardsAFH PG667A IP International PeeringAFH PG668A IP Network ManagementAFH PG669A IP Network Dial IPAFH PG670A IP Network Fixed AccessAFH PG671A IP Network VPNAFH PG672A IP Network BroadbandAFH PG673A IP Network BT IntranetAFH PG674A IP Core/ColossusAFH PG675A IP VOIP InfrastructureAFH PG676A IP ApplicationsAFH PG678A SIP serversAFH PG721A Circuit Provision Digital Higher OrderAFH PG722A Circuit Provision Digital Public NetworkAFH PG723A Circuit Provision Analogue Public NwkAFH PG732A Generic Data Amendments Network CostsAFH PG761A Special Applications SMDSAFH PG771A Special Applications Other DevelopmentAFH PG772A Openreach Systems & Development (Product Specific)AFH PG823P BT Own Use Private CircuitsAFH PG855A Border Gateway & Signalling FirewallAFH PG856A CMSAN ISDN2 cardsAFH PG857A CMSAN Combi Cards BB elementAFH PG858A CMSAN Combi Cards Voice elementAFH PG859A CMSAN Control AccessAFH PG860A CMSAN Control TransportAFH PG861A CMSAN ISDN30 cardsAFH PG862A CMSAN Low Band SDSL cards =<2MbAFH PG863A CMSAN-FMSAN LengthAFH PG864A CMSAN-FMSAN LinkAFH PG865A Core-Core LengthAFH PG866A Core-Core LinkAFH PG867A Ethernet NTEAFH PG869A FMSAN Control TransportAFH PG872A FMSAN TDM cardsAFH PG873A FMSAN to WDM LengthAFH PG874A FMSAN to WDM LinkAFH PG875A INODE -Nwk featuresAFH PG876A INODE-Voice Call Set-UpAFH PG877A ISDN30 NTEAFH PG878A METRO BB LNSAFH PG879A METRO BBL3AFH PG880A METRO BEA - Broadband Edge AggregatorAFH PG881A METRO BRAS - Broadband Remote Access ServerAFH PG882A METRO FER - Front End RouterAFH PG885A Metro-Core LengthAFH PG886A Metro-Core LinkAFH PG887A METRO-Edge Ethernet BandwidthAFH PG888A METRO-Edge Ethernet PortAFH PG889A METRO-Infrastructure EthernetAFH PG890A METRO-Media GatewayAFH PG892A METRO-Sync RacksAFH PG893A MSPE RoutersAFH PG895A P Router (large) COREAFH PG896A P Router METROAFH PG898A Core DirectorsAFH PG899A WDM to Metro links LinkAFH PG900A WDM to Metro links: LengthAFH PG901A Ethernet SwitchesAFH PG902A Ethernet Switch Customer Access CardsAFH PG911A Operator Services OA InlandAFH PG912A Operator Services OA InternationalAFH PG924A DQ Non ChargeableAFH PG933A PhonebooksAFH PG950C GEA Access Fibre SpineAFH PG950M GEA Access Fibre Spine Maintenance

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AFH PG951C GEA Distribution FibreAFH PG951M GEA Distribution Fibre MaintenanceAFH PG952C GEA ElectronicsAFH PG953C GEA DSLAM & CabinetsAFH PG954C GEA Customer Site InstallationsAFH PG955M GEA FTTC RepairsAFH PG956M GEA FTTP RepairsAFH PG957P GEA FTTP ProvisionsAFH PG958P GEA FTTC ProvisionsAFH PG959C Access Distribution FibreAFH PG980R Openreach Repayment WorksAFH PG981R Openreach Time Related ChargesAFH PG982R Openreach Managed Services for WholesaleAFH PG984R Openreach Managed Services for GlobalAFH PG985R Openreach Managed Services for Retail OtherAFH PG989A Special Fault InvestigationAFH PG999A Adjustment PG on SOB30ALL PG111C Access Fibre SpineALL PG111M Local Lines Fibre Cable CurrentALL PG114L ISDN30 ConnectionsALL PG114M Local Lines Service Access Switches CurALL PG115C Local Lines Access Radio Capital CapitalALL PG115M Local Lines Access Radio CurrentALL PG117C E Side Copper CapitalALL PG117M E Side Copper CurrentALL PG118C D Side Copper CapitalALL PG118M D Side Copper CurrentALL PG119A Telephony Over Passive Optical NetworkALL PG120A Payphone Line CardsALL PG121M Business PSTN MaintenanceALL PG122M Residential PSTN MaintenanceALL PG123M ISDN2 / Highway MaintenanceALL PG124A ISDN30 Capital / MaintenanceALL PG127A PSTN Line CardsALL PG128A ISDN2/Highway Line CardsALL PG129A Pair GainALL PG130A Local Loop Unbundling Tie CablesALL PG132B OR LLU Hostel RentalsALL PG132N WH LLU Hostel RentalsALL PG136A Local Loop Unbundling SurveysALL PG140A Routing and RecordsALL PG142A MDF Hardware JumperingALL PG143A Software JumperingALL PG145B ADSL Connections (Openreach)ALL PG145N ADSL Connections (Wholesale)ALL PG147B SDSL Connections (Openreach)ALL PG147N SDSL Connections (Wholesale)ALL PG149A Dropwire CapitalALL PG150A ISDN2 SpecificALL PG151B TAMS (Openreach)ALL PG151N TAMS (Wholesale)ALL PG152B DSL Rentals (Openreach)ALL PG152N DSL Rentals overheads (Wholesale)ALL PG153N DSL Rentals depreciation (Wholesale)ALL PG170B OR Backhaul FibreALL PG197A FTTC Service Delivery & DevelopmentALL PG198A FTTP DevelopmentALL PG211M Local Exchanges Digital System X CurrentALL PG212M Local Exchanges Digital AXE10 CurrentALL PG213C Local Exchanges UXD CapitalALL PG213M Local Exchanges UXD CurrentALL PG216C Local Exchanges General Switchboards CapALL PG216M Local Exchanges General Switchboards CurALL PG217E LE Frames Capital (Openreach)ALL PG217F LE Frames Current (Openreach)ALL PG217Q LE Frames Capital (Wholesale)ALL PG217R LE Frames Current (Wholesale)ALL PG219M Local Exch Operations & Surveillance CurALL PG224A Universal Card Platform EquipmentALL PG227A Main Exchanges ASUsALL PG228A Signalling Transfer Point and Edge Link MonitorsALL PG229A Signalling Point Relay and Core Link MonitorsALL PG240A Line Test EquipmentALL PG241A Repair Handling Duty

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ALL PG249C Main Exchange DLT - CapitalALL PG249M Main Exchange DLT - CurrentALL PG254A Main Exchange - Intelligent Access & MessagingALL PG255B Main Exchange SwitchblockALL PG257C Main Exchange Processors - CapitalALL PG257M Main Exchange Processors - CurrentALL PG260A Intelligent Contact Manager - PR0ALL PG276A CISLALL PG280C AXE10 LE Processor - CapitalALL PG281C AXE10 LE DLT - CapitalALL PG282A AXE10 LE Switch BlockALL PG283A AXE10 LE Concentrator Set-UpALL PG284A AXE10 LE Concentrator DurationALL PG285C System X LE Processor - CapitalALL PG286C System X LE - CapitalALL PG287A System X LE Switch BlockALL PG288A System X LE Concentrator Set-UpALL PG289A System X LE Concentrator DurationALL PG300T OLO Point of HandoverALL PG301T SDH-Tier 0-LkALL PG311T SDH-Tier 1-STM1-LkALL PG313T SDH-Tier 1-STM4-LkALL PG315T SDH-Tier 1-STM16-LkALL PG321T SDH-Tier 2-STM1-LkALL PG323T SDH-Tier 2-STM4-LkALL PG325T SDH-Tier 2-STM16-LkALL PG331T SDH-Tier 3-STM1-LkALL PG333T SDH-Tier 3-STM4-LkALL PG335T SDH-Tier 3-STM16-LkALL PG341T SDH-Tier 4-STM1-LkALL PG343T SDH-Tier 4-STM4-LkALL PG345T SDH-Tier 4-STM16-LkALL PG350N WH Inner Core FibreALL PG351T SDH-TierSC -STM1-LkALL PG353T SDH-TierSC -STM4-LkALL PG355T SDH-TierSC -STM16-LkALL PG359T SDH-Traffic GroomingALL PG361T PDH-Metal-2Mbits/s-LkALL PG365T PDH-Metal-34Mbits/s-LkALL PG367T PDH-Metal-140Mbits/s-LkALL PG371T PDH-Optical-2Mbits/s-LkALL PG373T PDH-Optical-8Mbits/s-LkALL PG375T PDH-Optical-34Mbits/s-LkALL PG377T PDH-Optical-140Mbits/s-LkALL PG379T PDH-Optical-565Mbits/s-LkALL PG381T MSH STM1 LinkALL PG383T MSH STM16 LinkALL PG385T MSH STM64 LinkALL PG391T PDH-Radio-8Mbits/s-LkALL PG393T PDH-Radio-34Mbits/s-LkALL PG395T PDH-Radio-140Mbits/s-LkALL PG399T PDH-Traffic GroomingALL PG400T ACE/ENA Core EquipmentALL PG401A Netstream EquipmentALL PG405A DMS100 Call Centre SwitchesALL PG408A Carrier Pre Selection Customer Set-UpALL PG411C Analogue Electric CapitalALL PG411P Analogue ConnectionsALL PG412C 64K Electronics CapitalALL PG412M 64K Electronics MaintenanceALL PG412P 64K ConnectionsALL PG413P Private Circuits Megastream and IX ConnsALL PG414M Private Circuits Intntl Anal IPLC CurALL PG415M Private Circuits Intntl Dig IPLC CurrentALL PG421S Private Circuits Analogue InstnALL PG422S Private Circuits Kilostream InstnALL PG426S Private Circuits AccessLine InstallationALL PG440C ASDH 4x2MBit CapitalALL PG440M ASDH 4x2MBit MaintenanceALL PG441C ASDH 16x2MBit CapitalALL PG441M ASDH 16x2MBit MaintenanceALL PG442C 2MBit Copper Electric CapitalALL PG442M 2MBit Copper Electric MaintenanceALL PG443C 2MBit Fibre Electric Capital

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ALL PG443M 2MBit Fibre Electric MaintenanceALL PG444C 34MBit Fibre Electric CapitalALL PG444M 34MBit Fibre Elect. MaintenanceALL PG445C 140MBit Fibre Electric CapitalALL PG445M 140MBit Fibre Elect. MaintenanceALL PG446C 622MBit Fibre Elect. CapitalALL PG446M 622MBit Fibre Elect. MaintenanceALL PG447A SHDS ElectronicsALL PG461A Private Circuits Test & Maintenance SysALL PG462A Private Circuits Customer PremisesALL PG463A Private Circuits TestingALL PG483A Flexible Bandwidth ServicesALL PG502B SG&A Openreach Sales Product ManagementALL PG504B Number portability operational managementALL PG505A SG & A Private CircuitsALL PG506N SG & A PPC (Wholesale)ALL PG507N SG & A Wholesale Access (Wholesale)ALL PG508N SG & A Retail Access (Wholesale)ALL PG509N SG & A General (Wholesale)ALL PG511M Interconnect OCP MaintenanceALL PG511P Interconnect OCP ProvisionALL PG512A Product Management Policy & Planning IX OLOALL PG570B OR Service Centre - Provision WLR PSTN/ISDN2ALL PG571B OR Service Centre - Provision WLR ISDN30ALL PG572B OR Service Centre - Provision LLUALL PG573B OR Service Centre - Provision EthernetALL PG574B OR Service Centre - Provision NGAALL PG575B OR Service Centre - Assurance WLR PSTN/ISDN2ALL PG576B OR Service Centre - Assurance WLR ISDN30ALL PG577B OR Service Centre - Assurance LLUALL PG578B OR Service Centre - Assurance EthernetALL PG579B OR Service Centre - Assurance NGAALL PG609N SG&A BroadbandALL PG622A Public Payphones OperationsALL PG651B Number Portability-SetUCostOMCactivitiesALL PG653A ATM Customer Interface 2mb CardsALL PG654A ATM Customer Interface 34mb CardsALL PG656A ATM Network SwitchingALL PG657A Framestream SwitchALL PG658A ATM Customer Interface >155mb CardsALL PG659A ATM Network Interface CardsALL PG667A IP International PeeringALL PG668A IP Network ManagementALL PG669A IP Network Dial IPALL PG670A IP Network Fixed AccessALL PG671A IP Network VPNALL PG672A IP Network BroadbandALL PG673A IP Network BT IntranetALL PG674A IP Core/ColossusALL PG675A IP VOIP InfrastructureALL PG676A IP ApplicationsALL PG678A SIP serversALL PG721A Circuit Provision Digital Higher OrderALL PG722A Circuit Provision Digital Public NetworkALL PG723A Circuit Provision Analogue Public NwkALL PG732A Generic Data Amendments Network CostsALL PG761A Special Applications SMDSALL PG771A Special Applications Other DevelopmentALL PG772A Openreach Systems & Development (Product Specific)ALL PG823P BT Own Use Private CircuitsALL PG855A Border Gateway & Signalling FirewallALL PG856A CMSAN ISDN2 cardsALL PG857A CMSAN Combi Cards BB elementALL PG858A CMSAN Combi Cards Voice elementALL PG859A CMSAN Control AccessALL PG860A CMSAN Control TransportALL PG861A CMSAN ISDN30 cardsALL PG862A CMSAN Low Band SDSL cards =<2MbALL PG863A CMSAN-FMSAN LengthALL PG864A CMSAN-FMSAN LinkALL PG865A Core-Core LengthALL PG866A Core-Core LinkALL PG867A Ethernet NTEALL PG869A FMSAN Control Transport

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ALL PG872A FMSAN TDM cardsALL PG873A FMSAN to WDM LengthALL PG874A FMSAN to WDM LinkALL PG875A INODE -Nwk featuresALL PG876A INODE-Voice Call Set-UpALL PG877A ISDN30 NTEALL PG878A METRO BB LNSALL PG879A METRO BBL3ALL PG880A METRO BEA - Broadband Edge AggregatorALL PG881A METRO BRAS - Broadband Remote Access ServerALL PG882A METRO FER - Front End RouterALL PG885A Metro-Core LengthALL PG886A Metro-Core LinkALL PG887A METRO-Edge Ethernet BandwidthALL PG888A METRO-Edge Ethernet PortALL PG889A METRO-Infrastructure EthernetALL PG890A METRO-Media GatewayALL PG892A METRO-Sync RacksALL PG893A MSPE RoutersALL PG895A P Router (large) COREALL PG896A P Router METROALL PG898A Core DirectorsALL PG899A WDM to Metro links LinkALL PG900A WDM to Metro links: LengthALL PG901A Ethernet SwitchesALL PG902A Ethernet Switch Customer Access CardsALL PG911A Operator Services OA InlandALL PG912A Operator Services OA InternationalALL PG924A DQ Non ChargeableALL PG933A PhonebooksALL PG950C GEA Access Fibre SpineALL PG950M GEA Access Fibre Spine MaintenanceALL PG951C GEA Distribution FibreALL PG951M GEA Distribution Fibre MaintenanceALL PG952C GEA ElectronicsALL PG953C GEA DSLAM & CabinetsALL PG954C GEA Customer Site InstallationsALL PG955M GEA FTTC RepairsALL PG956M GEA FTTP RepairsALL PG957P GEA FTTP ProvisionsALL PG958P GEA FTTC ProvisionsALL PG959C Access Distribution FibreALL PG980R Openreach Repayment WorksALL PG981R Openreach Time Related ChargesALL PG982R Openreach Managed Services for WholesaleALL PG984R Openreach Managed Services for GlobalALL PG985R Openreach Managed Services for Retail OtherALL PG989A Special Fault InvestigationALL PG999A Adjustment PG on SOB30ASL PG111C Access Fibre SpineASL PG111M Local Lines Fibre Cable CurrentASL PG114L ISDN30 ConnectionsASL PG114M Local Lines Service Access Switches CurASL PG115C Local Lines Access Radio Capital CapitalASL PG115M Local Lines Access Radio CurrentASL PG117C E Side Copper CapitalASL PG117M E Side Copper CurrentASL PG118C D Side Copper CapitalASL PG118M D Side Copper CurrentASL PG119A Telephony Over Passive Optical NetworkASL PG120A Payphone Line CardsASL PG121M Business PSTN MaintenanceASL PG122M Residential PSTN MaintenanceASL PG123M ISDN2 / Highway MaintenanceASL PG124A ISDN30 Capital / MaintenanceASL PG127A PSTN Line CardsASL PG128A ISDN2/Highway Line CardsASL PG129A Pair GainASL PG130A Local Loop Unbundling Tie CablesASL PG132B OR LLU Hostel RentalsASL PG132N WH LLU Hostel RentalsASL PG136A Local Loop Unbundling SurveysASL PG140A Routing and RecordsASL PG142A MDF Hardware Jumpering

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ASL PG143A Software JumperingASL PG145B ADSL Connections (Openreach)ASL PG145N ADSL Connections (Wholesale)ASL PG147B SDSL Connections (Openreach)ASL PG147N SDSL Connections (Wholesale)ASL PG149A Dropwire CapitalASL PG150A ISDN2 SpecificASL PG151B TAMS (Openreach)ASL PG151N TAMS (Wholesale)ASL PG152B DSL Rentals (Openreach)ASL PG152N DSL Rentals overheads (Wholesale)ASL PG153N DSL Rentals depreciation (Wholesale)ASL PG170B OR Backhaul FibreASL PG197A FTTC Service Delivery & DevelopmentASL PG198A FTTP DevelopmentASL PG211M Local Exchanges Digital System X CurrentASL PG212M Local Exchanges Digital AXE10 CurrentASL PG213C Local Exchanges UXD CapitalASL PG213M Local Exchanges UXD CurrentASL PG216C Local Exchanges General Switchboards CapASL PG216M Local Exchanges General Switchboards CurASL PG217E LE Frames Capital (Openreach)ASL PG217F LE Frames Current (Openreach)ASL PG217Q LE Frames Capital (Wholesale)ASL PG217R LE Frames Current (Wholesale)ASL PG219M Local Exch Operations & Surveillance CurASL PG224A Universal Card Platform EquipmentASL PG227A Main Exchanges ASUsASL PG228A Signalling Transfer Point and Edge Link MonitorsASL PG229A Signalling Point Relay and Core Link MonitorsASL PG240A Line Test EquipmentASL PG241A Repair Handling DutyASL PG249C Main Exchange DLT - CapitalASL PG249M Main Exchange DLT - CurrentASL PG254A Main Exchange - Intelligent Access & MessagingASL PG255B Main Exchange SwitchblockASL PG257C Main Exchange Processors - CapitalASL PG257M Main Exchange Processors - CurrentASL PG260A Intelligent Contact Manager - PR0ASL PG276A CISLASL PG280C AXE10 LE Processor - CapitalASL PG281C AXE10 LE DLT - CapitalASL PG282A AXE10 LE Switch BlockASL PG283A AXE10 LE Concentrator Set-UpASL PG284A AXE10 LE Concentrator DurationASL PG285C System X LE Processor - CapitalASL PG286C System X LE - CapitalASL PG287A System X LE Switch BlockASL PG288A System X LE Concentrator Set-UpASL PG289A System X LE Concentrator DurationASL PG300T OLO Point of HandoverASL PG301T SDH-Tier 0-LkASL PG311T SDH-Tier 1-STM1-LkASL PG313T SDH-Tier 1-STM4-LkASL PG315T SDH-Tier 1-STM16-LkASL PG321T SDH-Tier 2-STM1-LkASL PG323T SDH-Tier 2-STM4-LkASL PG325T SDH-Tier 2-STM16-LkASL PG331T SDH-Tier 3-STM1-LkASL PG333T SDH-Tier 3-STM4-LkASL PG335T SDH-Tier 3-STM16-LkASL PG341T SDH-Tier 4-STM1-LkASL PG343T SDH-Tier 4-STM4-LkASL PG345T SDH-Tier 4-STM16-LkASL PG350N WH Inner Core FibreASL PG351T SDH-TierSC -STM1-LkASL PG353T SDH-TierSC -STM4-LkASL PG355T SDH-TierSC -STM16-LkASL PG359T SDH-Traffic GroomingASL PG361T PDH-Metal-2Mbits/s-LkASL PG365T PDH-Metal-34Mbits/s-LkASL PG367T PDH-Metal-140Mbits/s-LkASL PG371T PDH-Optical-2Mbits/s-LkASL PG373T PDH-Optical-8Mbits/s-Lk

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ASL PG375T PDH-Optical-34Mbits/s-LkASL PG377T PDH-Optical-140Mbits/s-LkASL PG379T PDH-Optical-565Mbits/s-LkASL PG381T MSH STM1 LinkASL PG383T MSH STM16 LinkASL PG385T MSH STM64 LinkASL PG391T PDH-Radio-8Mbits/s-LkASL PG393T PDH-Radio-34Mbits/s-LkASL PG395T PDH-Radio-140Mbits/s-LkASL PG399T PDH-Traffic GroomingASL PG400T ACE/ENA Core EquipmentASL PG401A Netstream EquipmentASL PG405A DMS100 Call Centre SwitchesASL PG408A Carrier Pre Selection Customer Set-UpASL PG411C Analogue Electric CapitalASL PG411P Analogue ConnectionsASL PG412C 64K Electronics CapitalASL PG412M 64K Electronics MaintenanceASL PG412P 64K ConnectionsASL PG413P Private Circuits Megastream and IX ConnsASL PG414M Private Circuits Intntl Anal IPLC CurASL PG415M Private Circuits Intntl Dig IPLC CurrentASL PG421S Private Circuits Analogue InstnASL PG422S Private Circuits Kilostream InstnASL PG426S Private Circuits AccessLine InstallationASL PG440C ASDH 4x2MBit CapitalASL PG440M ASDH 4x2MBit MaintenanceASL PG441C ASDH 16x2MBit CapitalASL PG441M ASDH 16x2MBit MaintenanceASL PG442C 2MBit Copper Electric CapitalASL PG442M 2MBit Copper Electric MaintenanceASL PG443C 2MBit Fibre Electric CapitalASL PG443M 2MBit Fibre Electric MaintenanceASL PG444C 34MBit Fibre Electric CapitalASL PG444M 34MBit Fibre Elect. MaintenanceASL PG445C 140MBit Fibre Electric CapitalASL PG445M 140MBit Fibre Elect. MaintenanceASL PG446C 622MBit Fibre Elect. CapitalASL PG446M 622MBit Fibre Elect. MaintenanceASL PG447A SHDS ElectronicsASL PG461A Private Circuits Test & Maintenance SysASL PG462A Private Circuits Customer PremisesASL PG463A Private Circuits TestingASL PG483A Flexible Bandwidth ServicesASL PG502B SG&A Openreach Sales Product ManagementASL PG504B Number portability operational managementASL PG505A SG & A Private CircuitsASL PG506N SG & A PPC (Wholesale)ASL PG507N SG & A Wholesale Access (Wholesale)ASL PG508N SG & A Retail Access (Wholesale)ASL PG509N SG & A General (Wholesale)ASL PG511M Interconnect OCP MaintenanceASL PG511P Interconnect OCP ProvisionASL PG512A Product Management Policy & Planning IX OLOASL PG570B OR Service Centre - Provision WLR PSTN/ISDN2ASL PG571B OR Service Centre - Provision WLR ISDN30ASL PG572B OR Service Centre - Provision LLUASL PG573B OR Service Centre - Provision EthernetASL PG574B OR Service Centre - Provision NGAASL PG575B OR Service Centre - Assurance WLR PSTN/ISDN2ASL PG576B OR Service Centre - Assurance WLR ISDN30ASL PG577B OR Service Centre - Assurance LLUASL PG578B OR Service Centre - Assurance EthernetASL PG579B OR Service Centre - Assurance NGAASL PG609N SG&A BroadbandASL PG622A Public Payphones OperationsASL PG651B Number Portability-SetUCostOMCactivitiesASL PG653A ATM Customer Interface 2mb CardsASL PG654A ATM Customer Interface 34mb CardsASL PG656A ATM Network SwitchingASL PG657A Framestream SwitchASL PG658A ATM Customer Interface >155mb CardsASL PG659A ATM Network Interface CardsASL PG667A IP International Peering

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ASL PG668A IP Network ManagementASL PG669A IP Network Dial IPASL PG670A IP Network Fixed AccessASL PG671A IP Network VPNASL PG672A IP Network BroadbandASL PG673A IP Network BT IntranetASL PG674A IP Core/ColossusASL PG675A IP VOIP InfrastructureASL PG676A IP ApplicationsASL PG678A SIP serversASL PG721A Circuit Provision Digital Higher OrderASL PG722A Circuit Provision Digital Public NetworkASL PG723A Circuit Provision Analogue Public NwkASL PG732A Generic Data Amendments Network CostsASL PG761A Special Applications SMDSASL PG771A Special Applications Other DevelopmentASL PG772A Openreach Systems & Development (Product Specific)ASL PG823P BT Own Use Private CircuitsASL PG855A Border Gateway & Signalling FirewallASL PG856A CMSAN ISDN2 cardsASL PG857A CMSAN Combi Cards BB elementASL PG858A CMSAN Combi Cards Voice elementASL PG859A CMSAN Control AccessASL PG860A CMSAN Control TransportASL PG861A CMSAN ISDN30 cardsASL PG862A CMSAN Low Band SDSL cards =<2MbASL PG863A CMSAN-FMSAN LengthASL PG864A CMSAN-FMSAN LinkASL PG865A Core-Core LengthASL PG866A Core-Core LinkASL PG867A Ethernet NTEASL PG869A FMSAN Control TransportASL PG872A FMSAN TDM cardsASL PG873A FMSAN to WDM LengthASL PG874A FMSAN to WDM LinkASL PG875A INODE -Nwk featuresASL PG876A INODE-Voice Call Set-UpASL PG877A ISDN30 NTEASL PG878A METRO BB LNSASL PG879A METRO BBL3ASL PG880A METRO BEA - Broadband Edge AggregatorASL PG881A METRO BRAS - Broadband Remote Access ServerASL PG882A METRO FER - Front End RouterASL PG885A Metro-Core LengthASL PG886A Metro-Core LinkASL PG887A METRO-Edge Ethernet BandwidthASL PG888A METRO-Edge Ethernet PortASL PG889A METRO-Infrastructure EthernetASL PG890A METRO-Media GatewayASL PG892A METRO-Sync RacksASL PG893A MSPE RoutersASL PG895A P Router (large) COREASL PG896A P Router METROASL PG898A Core DirectorsASL PG899A WDM to Metro links LinkASL PG900A WDM to Metro links: LengthASL PG901A Ethernet SwitchesASL PG902A Ethernet Switch Customer Access CardsASL PG911A Operator Services OA InlandASL PG912A Operator Services OA InternationalASL PG924A DQ Non ChargeableASL PG933A PhonebooksASL PG950C GEA Access Fibre SpineASL PG950M GEA Access Fibre Spine MaintenanceASL PG951C GEA Distribution FibreASL PG951M GEA Distribution Fibre MaintenanceASL PG952C GEA ElectronicsASL PG953C GEA DSLAM & CabinetsASL PG954C GEA Customer Site InstallationsASL PG955M GEA FTTC RepairsASL PG956M GEA FTTP RepairsASL PG957P GEA FTTP ProvisionsASL PG958P GEA FTTC ProvisionsASL PG959C Access Distribution Fibre

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ASL PG980R Openreach Repayment WorksASL PG981R Openreach Time Related ChargesASL PG982R Openreach Managed Services for WholesaleASL PG984R Openreach Managed Services for GlobalASL PG985R Openreach Managed Services for Retail OtherASL PG989A Special Fault InvestigationASL PG999A Adjustment PG on SOB30ASU PG227A Main Exchanges ASUsATM PG653A ATM Customer Interface 2mb CardsATM PG654A ATM Customer Interface 34mb CardsATM PG656A ATM Network SwitchingATM PG657A Framestream SwitchATM PG658A ATM Customer Interface >155mb CardsATM PG659A ATM Network Interface CardsATMW PG653A ATM Customer Interface 2mb CardsATMW PG654A ATM Customer Interface 34mb CardsATMW PG656A ATM Network SwitchingATMW PG657A Framestream SwitchATMW PG658A ATM Customer Interface >155mb CardsATMW PG659A ATM Network Interface CardsBCB PG111C Access Fibre SpineBCB PG111M Local Lines Fibre Cable CurrentBCB PG114L ISDN30 ConnectionsBCB PG114M Local Lines Service Access Switches CurBCB PG115C Local Lines Access Radio Capital CapitalBCB PG115M Local Lines Access Radio CurrentBCB PG117C E Side Copper CapitalBCB PG117M E Side Copper CurrentBCB PG118C D Side Copper CapitalBCB PG118M D Side Copper CurrentBCB PG119A Telephony Over Passive Optical NetworkBCB PG120A Payphone Line CardsBCB PG121M Business PSTN MaintenanceBCB PG122M Residential PSTN MaintenanceBCB PG123M ISDN2 / Highway MaintenanceBCB PG124A ISDN30 Capital / MaintenanceBCB PG127A PSTN Line CardsBCB PG128A ISDN2/Highway Line CardsBCB PG129A Pair GainBCB PG130A Local Loop Unbundling Tie CablesBCB PG132B OR LLU Hostel RentalsBCB PG132N WH LLU Hostel RentalsBCB PG136A Local Loop Unbundling SurveysBCB PG140A Routing and RecordsBCB PG142A MDF Hardware JumperingBCB PG143A Software JumperingBCB PG145B ADSL Connections (Openreach)BCB PG145N ADSL Connections (Wholesale)BCB PG147B SDSL Connections (Openreach)BCB PG147N SDSL Connections (Wholesale)BCB PG149A Dropwire CapitalBCB PG150A ISDN2 SpecificBCB PG151B TAMS (Openreach)BCB PG151N TAMS (Wholesale)BCB PG152B DSL Rentals (Openreach)BCB PG152N DSL Rentals overheads (Wholesale)BCB PG153N DSL Rentals depreciation (Wholesale)BCB PG170B OR Backhaul FibreBCB PG197A FTTC Service Delivery & DevelopmentBCB PG198A FTTP DevelopmentBCB PG211M Local Exchanges Digital System X CurrentBCB PG212M Local Exchanges Digital AXE10 CurrentBCB PG213C Local Exchanges UXD CapitalBCB PG213M Local Exchanges UXD CurrentBCB PG216C Local Exchanges General Switchboards CapBCB PG216M Local Exchanges General Switchboards CurBCB PG217E LE Frames Capital (Openreach)BCB PG217F LE Frames Current (Openreach)BCB PG217Q LE Frames Capital (Wholesale)BCB PG217R LE Frames Current (Wholesale)BCB PG219M Local Exch Operations & Surveillance CurBCB PG224A Universal Card Platform EquipmentBCB PG227A Main Exchanges ASUsBCB PG228A Signalling Transfer Point and Edge Link Monitors

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BCB PG229A Signalling Point Relay and Core Link MonitorsBCB PG240A Line Test EquipmentBCB PG241A Repair Handling DutyBCB PG249C Main Exchange DLT - CapitalBCB PG249M Main Exchange DLT - CurrentBCB PG254A Main Exchange - Intelligent Access & MessagingBCB PG255B Main Exchange SwitchblockBCB PG257C Main Exchange Processors - CapitalBCB PG257M Main Exchange Processors - CurrentBCB PG260A Intelligent Contact Manager - PR0BCB PG276A CISLBCB PG280C AXE10 LE Processor - CapitalBCB PG281C AXE10 LE DLT - CapitalBCB PG282A AXE10 LE Switch BlockBCB PG283A AXE10 LE Concentrator Set-UpBCB PG284A AXE10 LE Concentrator DurationBCB PG285C System X LE Processor - CapitalBCB PG286C System X LE - CapitalBCB PG287A System X LE Switch BlockBCB PG288A System X LE Concentrator Set-UpBCB PG289A System X LE Concentrator DurationBCB PG300T OLO Point of HandoverBCB PG301T SDH-Tier 0-LkBCB PG311T SDH-Tier 1-STM1-LkBCB PG313T SDH-Tier 1-STM4-LkBCB PG315T SDH-Tier 1-STM16-LkBCB PG321T SDH-Tier 2-STM1-LkBCB PG323T SDH-Tier 2-STM4-LkBCB PG325T SDH-Tier 2-STM16-LkBCB PG331T SDH-Tier 3-STM1-LkBCB PG333T SDH-Tier 3-STM4-LkBCB PG335T SDH-Tier 3-STM16-LkBCB PG341T SDH-Tier 4-STM1-LkBCB PG343T SDH-Tier 4-STM4-LkBCB PG345T SDH-Tier 4-STM16-LkBCB PG350N WH Inner Core FibreBCB PG351T SDH-TierSC -STM1-LkBCB PG353T SDH-TierSC -STM4-LkBCB PG355T SDH-TierSC -STM16-LkBCB PG359T SDH-Traffic GroomingBCB PG361T PDH-Metal-2Mbits/s-LkBCB PG365T PDH-Metal-34Mbits/s-LkBCB PG367T PDH-Metal-140Mbits/s-LkBCB PG371T PDH-Optical-2Mbits/s-LkBCB PG373T PDH-Optical-8Mbits/s-LkBCB PG375T PDH-Optical-34Mbits/s-LkBCB PG377T PDH-Optical-140Mbits/s-LkBCB PG379T PDH-Optical-565Mbits/s-LkBCB PG381T MSH STM1 LinkBCB PG383T MSH STM16 LinkBCB PG385T MSH STM64 LinkBCB PG391T PDH-Radio-8Mbits/s-LkBCB PG393T PDH-Radio-34Mbits/s-LkBCB PG395T PDH-Radio-140Mbits/s-LkBCB PG399T PDH-Traffic GroomingBCB PG400T ACE/ENA Core EquipmentBCB PG401A Netstream EquipmentBCB PG405A DMS100 Call Centre SwitchesBCB PG408A Carrier Pre Selection Customer Set-UpBCB PG411C Analogue Electric CapitalBCB PG411P Analogue ConnectionsBCB PG412C 64K Electronics CapitalBCB PG412M 64K Electronics MaintenanceBCB PG412P 64K ConnectionsBCB PG413P Private Circuits Megastream and IX ConnsBCB PG414M Private Circuits Intntl Anal IPLC CurBCB PG415M Private Circuits Intntl Dig IPLC CurrentBCB PG421S Private Circuits Analogue InstnBCB PG422S Private Circuits Kilostream InstnBCB PG426S Private Circuits AccessLine InstallationBCB PG440C ASDH 4x2MBit CapitalBCB PG440M ASDH 4x2MBit MaintenanceBCB PG441C ASDH 16x2MBit CapitalBCB PG441M ASDH 16x2MBit Maintenance

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BCB PG442C 2MBit Copper Electric CapitalBCB PG442M 2MBit Copper Electric MaintenanceBCB PG443C 2MBit Fibre Electric CapitalBCB PG443M 2MBit Fibre Electric MaintenanceBCB PG444C 34MBit Fibre Electric CapitalBCB PG444M 34MBit Fibre Elect. MaintenanceBCB PG445C 140MBit Fibre Electric CapitalBCB PG445M 140MBit Fibre Elect. MaintenanceBCB PG446C 622MBit Fibre Elect. CapitalBCB PG446M 622MBit Fibre Elect. MaintenanceBCB PG447A SHDS ElectronicsBCB PG461A Private Circuits Test & Maintenance SysBCB PG462A Private Circuits Customer PremisesBCB PG463A Private Circuits TestingBCB PG483A Flexible Bandwidth ServicesBCB PG502B SG&A Openreach Sales Product ManagementBCB PG504B Number portability operational managementBCB PG505A SG & A Private CircuitsBCB PG506N SG & A PPC (Wholesale)BCB PG507N SG & A Wholesale Access (Wholesale)BCB PG508N SG & A Retail Access (Wholesale)BCB PG509N SG & A General (Wholesale)BCB PG511M Interconnect OCP MaintenanceBCB PG511P Interconnect OCP ProvisionBCB PG512A Product Management Policy & Planning IX OLOBCB PG570B OR Service Centre - Provision WLR PSTN/ISDN2BCB PG571B OR Service Centre - Provision WLR ISDN30BCB PG572B OR Service Centre - Provision LLUBCB PG573B OR Service Centre - Provision EthernetBCB PG574B OR Service Centre - Provision NGABCB PG575B OR Service Centre - Assurance WLR PSTN/ISDN2BCB PG576B OR Service Centre - Assurance WLR ISDN30BCB PG577B OR Service Centre - Assurance LLUBCB PG578B OR Service Centre - Assurance EthernetBCB PG579B OR Service Centre - Assurance NGABCB PG609N SG&A BroadbandBCB PG622A Public Payphones OperationsBCB PG651B Number Portability-SetUCostOMCactivitiesBCB PG653A ATM Customer Interface 2mb CardsBCB PG654A ATM Customer Interface 34mb CardsBCB PG656A ATM Network SwitchingBCB PG657A Framestream SwitchBCB PG658A ATM Customer Interface >155mb CardsBCB PG659A ATM Network Interface CardsBCB PG667A IP International PeeringBCB PG668A IP Network ManagementBCB PG669A IP Network Dial IPBCB PG670A IP Network Fixed AccessBCB PG671A IP Network VPNBCB PG672A IP Network BroadbandBCB PG673A IP Network BT IntranetBCB PG674A IP Core/ColossusBCB PG675A IP VOIP InfrastructureBCB PG676A IP ApplicationsBCB PG678A SIP serversBCB PG721A Circuit Provision Digital Higher OrderBCB PG722A Circuit Provision Digital Public NetworkBCB PG723A Circuit Provision Analogue Public NwkBCB PG732A Generic Data Amendments Network CostsBCB PG761A Special Applications SMDSBCB PG771A Special Applications Other DevelopmentBCB PG772A Openreach Systems & Development (Product Specific)BCB PG823P BT Own Use Private CircuitsBCB PG855A Border Gateway & Signalling FirewallBCB PG856A CMSAN ISDN2 cardsBCB PG857A CMSAN Combi Cards BB elementBCB PG858A CMSAN Combi Cards Voice elementBCB PG859A CMSAN Control AccessBCB PG860A CMSAN Control TransportBCB PG861A CMSAN ISDN30 cardsBCB PG862A CMSAN Low Band SDSL cards =<2MbBCB PG863A CMSAN-FMSAN LengthBCB PG864A CMSAN-FMSAN LinkBCB PG865A Core-Core Length

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BCB PG866A Core-Core LinkBCB PG867A Ethernet NTEBCB PG869A FMSAN Control TransportBCB PG872A FMSAN TDM cardsBCB PG873A FMSAN to WDM LengthBCB PG874A FMSAN to WDM LinkBCB PG875A INODE -Nwk featuresBCB PG876A INODE-Voice Call Set-UpBCB PG877A ISDN30 NTEBCB PG878A METRO BB LNSBCB PG879A METRO BBL3BCB PG880A METRO BEA - Broadband Edge AggregatorBCB PG881A METRO BRAS - Broadband Remote Access ServerBCB PG882A METRO FER - Front End RouterBCB PG885A Metro-Core LengthBCB PG886A Metro-Core LinkBCB PG887A METRO-Edge Ethernet BandwidthBCB PG888A METRO-Edge Ethernet PortBCB PG889A METRO-Infrastructure EthernetBCB PG890A METRO-Media GatewayBCB PG892A METRO-Sync RacksBCB PG893A MSPE RoutersBCB PG895A P Router (large) COREBCB PG896A P Router METROBCB PG898A Core DirectorsBCB PG899A WDM to Metro links LinkBCB PG900A WDM to Metro links: LengthBCB PG901A Ethernet SwitchesBCB PG902A Ethernet Switch Customer Access CardsBCB PG911A Operator Services OA InlandBCB PG912A Operator Services OA InternationalBCB PG924A DQ Non ChargeableBCB PG933A PhonebooksBCB PG950C GEA Access Fibre SpineBCB PG950M GEA Access Fibre Spine MaintenanceBCB PG951C GEA Distribution FibreBCB PG951M GEA Distribution Fibre MaintenanceBCB PG952C GEA ElectronicsBCB PG953C GEA DSLAM & CabinetsBCB PG954C GEA Customer Site InstallationsBCB PG955M GEA FTTC RepairsBCB PG956M GEA FTTP RepairsBCB PG957P GEA FTTP ProvisionsBCB PG958P GEA FTTC ProvisionsBCB PG959C Access Distribution FibreBCB PG980R Openreach Repayment WorksBCB PG981R Openreach Time Related ChargesBCB PG982R Openreach Managed Services for WholesaleBCB PG984R Openreach Managed Services for GlobalBCB PG985R Openreach Managed Services for Retail OtherBCB PG989A Special Fault InvestigationBCB PG999A Adjustment PG on SOB30BCR PG111C Access Fibre SpineBCR PG111M Local Lines Fibre Cable CurrentBCR PG114L ISDN30 ConnectionsBCR PG114M Local Lines Service Access Switches CurBCR PG115C Local Lines Access Radio Capital CapitalBCR PG115M Local Lines Access Radio CurrentBCR PG117C E Side Copper CapitalBCR PG117M E Side Copper CurrentBCR PG118C D Side Copper CapitalBCR PG118M D Side Copper CurrentBCR PG119A Telephony Over Passive Optical NetworkBCR PG120A Payphone Line CardsBCR PG121M Business PSTN MaintenanceBCR PG122M Residential PSTN MaintenanceBCR PG123M ISDN2 / Highway MaintenanceBCR PG124A ISDN30 Capital / MaintenanceBCR PG127A PSTN Line CardsBCR PG128A ISDN2/Highway Line CardsBCR PG129A Pair GainBCR PG130A Local Loop Unbundling Tie CablesBCR PG132B OR LLU Hostel RentalsBCR PG132N WH LLU Hostel Rentals

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BCR PG136A Local Loop Unbundling SurveysBCR PG140A Routing and RecordsBCR PG142A MDF Hardware JumperingBCR PG143A Software JumperingBCR PG145B ADSL Connections (Openreach)BCR PG145N ADSL Connections (Wholesale)BCR PG147B SDSL Connections (Openreach)BCR PG147N SDSL Connections (Wholesale)BCR PG149A Dropwire CapitalBCR PG150A ISDN2 SpecificBCR PG151B TAMS (Openreach)BCR PG151N TAMS (Wholesale)BCR PG152B DSL Rentals (Openreach)BCR PG152N DSL Rentals overheads (Wholesale)BCR PG153N DSL Rentals depreciation (Wholesale)BCR PG170B OR Backhaul FibreBCR PG197A FTTC Service Delivery & DevelopmentBCR PG198A FTTP DevelopmentBCR PG211M Local Exchanges Digital System X CurrentBCR PG212M Local Exchanges Digital AXE10 CurrentBCR PG213C Local Exchanges UXD CapitalBCR PG213M Local Exchanges UXD CurrentBCR PG216C Local Exchanges General Switchboards CapBCR PG216M Local Exchanges General Switchboards CurBCR PG217E LE Frames Capital (Openreach)BCR PG217F LE Frames Current (Openreach)BCR PG217Q LE Frames Capital (Wholesale)BCR PG217R LE Frames Current (Wholesale)BCR PG219M Local Exch Operations & Surveillance CurBCR PG224A Universal Card Platform EquipmentBCR PG227A Main Exchanges ASUsBCR PG228A Signalling Transfer Point and Edge Link MonitorsBCR PG229A Signalling Point Relay and Core Link MonitorsBCR PG240A Line Test EquipmentBCR PG241A Repair Handling DutyBCR PG249C Main Exchange DLT - CapitalBCR PG249M Main Exchange DLT - CurrentBCR PG254A Main Exchange - Intelligent Access & MessagingBCR PG255B Main Exchange SwitchblockBCR PG257C Main Exchange Processors - CapitalBCR PG257M Main Exchange Processors - CurrentBCR PG260A Intelligent Contact Manager - PR0BCR PG276A CISLBCR PG280C AXE10 LE Processor - CapitalBCR PG281C AXE10 LE DLT - CapitalBCR PG282A AXE10 LE Switch BlockBCR PG283A AXE10 LE Concentrator Set-UpBCR PG284A AXE10 LE Concentrator DurationBCR PG285C System X LE Processor - CapitalBCR PG286C System X LE - CapitalBCR PG287A System X LE Switch BlockBCR PG288A System X LE Concentrator Set-UpBCR PG289A System X LE Concentrator DurationBCR PG300T OLO Point of HandoverBCR PG301T SDH-Tier 0-LkBCR PG311T SDH-Tier 1-STM1-LkBCR PG313T SDH-Tier 1-STM4-LkBCR PG315T SDH-Tier 1-STM16-LkBCR PG321T SDH-Tier 2-STM1-LkBCR PG323T SDH-Tier 2-STM4-LkBCR PG325T SDH-Tier 2-STM16-LkBCR PG331T SDH-Tier 3-STM1-LkBCR PG333T SDH-Tier 3-STM4-LkBCR PG335T SDH-Tier 3-STM16-LkBCR PG341T SDH-Tier 4-STM1-LkBCR PG343T SDH-Tier 4-STM4-LkBCR PG345T SDH-Tier 4-STM16-LkBCR PG350N WH Inner Core FibreBCR PG351T SDH-TierSC -STM1-LkBCR PG353T SDH-TierSC -STM4-LkBCR PG355T SDH-TierSC -STM16-LkBCR PG359T SDH-Traffic GroomingBCR PG361T PDH-Metal-2Mbits/s-LkBCR PG365T PDH-Metal-34Mbits/s-Lk

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BCR PG367T PDH-Metal-140Mbits/s-LkBCR PG371T PDH-Optical-2Mbits/s-LkBCR PG373T PDH-Optical-8Mbits/s-LkBCR PG375T PDH-Optical-34Mbits/s-LkBCR PG377T PDH-Optical-140Mbits/s-LkBCR PG379T PDH-Optical-565Mbits/s-LkBCR PG381T MSH STM1 LinkBCR PG383T MSH STM16 LinkBCR PG385T MSH STM64 LinkBCR PG391T PDH-Radio-8Mbits/s-LkBCR PG393T PDH-Radio-34Mbits/s-LkBCR PG395T PDH-Radio-140Mbits/s-LkBCR PG399T PDH-Traffic GroomingBCR PG400T ACE/ENA Core EquipmentBCR PG401A Netstream EquipmentBCR PG405A DMS100 Call Centre SwitchesBCR PG408A Carrier Pre Selection Customer Set-UpBCR PG411C Analogue Electric CapitalBCR PG411P Analogue ConnectionsBCR PG412C 64K Electronics CapitalBCR PG412M 64K Electronics MaintenanceBCR PG412P 64K ConnectionsBCR PG413P Private Circuits Megastream and IX ConnsBCR PG414M Private Circuits Intntl Anal IPLC CurBCR PG415M Private Circuits Intntl Dig IPLC CurrentBCR PG421S Private Circuits Analogue InstnBCR PG422S Private Circuits Kilostream InstnBCR PG426S Private Circuits AccessLine InstallationBCR PG440C ASDH 4x2MBit CapitalBCR PG440M ASDH 4x2MBit MaintenanceBCR PG441C ASDH 16x2MBit CapitalBCR PG441M ASDH 16x2MBit MaintenanceBCR PG442C 2MBit Copper Electric CapitalBCR PG442M 2MBit Copper Electric MaintenanceBCR PG443C 2MBit Fibre Electric CapitalBCR PG443M 2MBit Fibre Electric MaintenanceBCR PG444C 34MBit Fibre Electric CapitalBCR PG444M 34MBit Fibre Elect. MaintenanceBCR PG445C 140MBit Fibre Electric CapitalBCR PG445M 140MBit Fibre Elect. MaintenanceBCR PG446C 622MBit Fibre Elect. CapitalBCR PG446M 622MBit Fibre Elect. MaintenanceBCR PG447A SHDS ElectronicsBCR PG461A Private Circuits Test & Maintenance SysBCR PG462A Private Circuits Customer PremisesBCR PG463A Private Circuits TestingBCR PG483A Flexible Bandwidth ServicesBCR PG502B SG&A Openreach Sales Product ManagementBCR PG504B Number portability operational managementBCR PG505A SG & A Private CircuitsBCR PG506N SG & A PPC (Wholesale)BCR PG507N SG & A Wholesale Access (Wholesale)BCR PG508N SG & A Retail Access (Wholesale)BCR PG509N SG & A General (Wholesale)BCR PG511M Interconnect OCP MaintenanceBCR PG511P Interconnect OCP ProvisionBCR PG512A Product Management Policy & Planning IX OLOBCR PG570B OR Service Centre - Provision WLR PSTN/ISDN2BCR PG571B OR Service Centre - Provision WLR ISDN30BCR PG572B OR Service Centre - Provision LLUBCR PG573B OR Service Centre - Provision EthernetBCR PG574B OR Service Centre - Provision NGABCR PG575B OR Service Centre - Assurance WLR PSTN/ISDN2BCR PG576B OR Service Centre - Assurance WLR ISDN30BCR PG577B OR Service Centre - Assurance LLUBCR PG578B OR Service Centre - Assurance EthernetBCR PG579B OR Service Centre - Assurance NGABCR PG609N SG&A BroadbandBCR PG622A Public Payphones OperationsBCR PG651B Number Portability-SetUCostOMCactivitiesBCR PG653A ATM Customer Interface 2mb CardsBCR PG654A ATM Customer Interface 34mb CardsBCR PG656A ATM Network SwitchingBCR PG657A Framestream Switch

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BCR PG658A ATM Customer Interface >155mb CardsBCR PG659A ATM Network Interface CardsBCR PG667A IP International PeeringBCR PG668A IP Network ManagementBCR PG669A IP Network Dial IPBCR PG670A IP Network Fixed AccessBCR PG671A IP Network VPNBCR PG672A IP Network BroadbandBCR PG673A IP Network BT IntranetBCR PG674A IP Core/ColossusBCR PG675A IP VOIP InfrastructureBCR PG676A IP ApplicationsBCR PG678A SIP serversBCR PG721A Circuit Provision Digital Higher OrderBCR PG722A Circuit Provision Digital Public NetworkBCR PG723A Circuit Provision Analogue Public NwkBCR PG732A Generic Data Amendments Network CostsBCR PG761A Special Applications SMDSBCR PG771A Special Applications Other DevelopmentBCR PG772A Openreach Systems & Development (Product Specific)BCR PG823P BT Own Use Private CircuitsBCR PG855A Border Gateway & Signalling FirewallBCR PG856A CMSAN ISDN2 cardsBCR PG857A CMSAN Combi Cards BB elementBCR PG858A CMSAN Combi Cards Voice elementBCR PG859A CMSAN Control AccessBCR PG860A CMSAN Control TransportBCR PG861A CMSAN ISDN30 cardsBCR PG862A CMSAN Low Band SDSL cards =<2MbBCR PG863A CMSAN-FMSAN LengthBCR PG864A CMSAN-FMSAN LinkBCR PG865A Core-Core LengthBCR PG866A Core-Core LinkBCR PG867A Ethernet NTEBCR PG869A FMSAN Control TransportBCR PG872A FMSAN TDM cardsBCR PG873A FMSAN to WDM LengthBCR PG874A FMSAN to WDM LinkBCR PG875A INODE -Nwk featuresBCR PG876A INODE-Voice Call Set-UpBCR PG877A ISDN30 NTEBCR PG878A METRO BB LNSBCR PG879A METRO BBL3BCR PG880A METRO BEA - Broadband Edge AggregatorBCR PG881A METRO BRAS - Broadband Remote Access ServerBCR PG882A METRO FER - Front End RouterBCR PG885A Metro-Core LengthBCR PG886A Metro-Core LinkBCR PG887A METRO-Edge Ethernet BandwidthBCR PG888A METRO-Edge Ethernet PortBCR PG889A METRO-Infrastructure EthernetBCR PG890A METRO-Media GatewayBCR PG892A METRO-Sync RacksBCR PG893A MSPE RoutersBCR PG895A P Router (large) COREBCR PG896A P Router METROBCR PG898A Core DirectorsBCR PG899A WDM to Metro links LinkBCR PG900A WDM to Metro links: LengthBCR PG901A Ethernet SwitchesBCR PG902A Ethernet Switch Customer Access CardsBCR PG911A Operator Services OA InlandBCR PG912A Operator Services OA InternationalBCR PG924A DQ Non ChargeableBCR PG933A PhonebooksBCR PG950C GEA Access Fibre SpineBCR PG950M GEA Access Fibre Spine MaintenanceBCR PG951C GEA Distribution FibreBCR PG951M GEA Distribution Fibre MaintenanceBCR PG952C GEA ElectronicsBCR PG953C GEA DSLAM & CabinetsBCR PG954C GEA Customer Site InstallationsBCR PG955M GEA FTTC RepairsBCR PG956M GEA FTTP Repairs

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BCR PG957P GEA FTTP ProvisionsBCR PG958P GEA FTTC ProvisionsBCR PG959C Access Distribution FibreBCR PG980R Openreach Repayment WorksBCR PG981R Openreach Time Related ChargesBCR PG982R Openreach Managed Services for WholesaleBCR PG984R Openreach Managed Services for GlobalBCR PG985R Openreach Managed Services for Retail OtherBCR PG989A Special Fault InvestigationBCR PG999A Adjustment PG on SOB30BCS PG111C Access Fibre SpineBCS PG111M Local Lines Fibre Cable CurrentBCS PG114L ISDN30 ConnectionsBCS PG114M Local Lines Service Access Switches CurBCS PG115C Local Lines Access Radio Capital CapitalBCS PG115M Local Lines Access Radio CurrentBCS PG117C E Side Copper CapitalBCS PG117M E Side Copper CurrentBCS PG118C D Side Copper CapitalBCS PG118M D Side Copper CurrentBCS PG119A Telephony Over Passive Optical NetworkBCS PG120A Payphone Line CardsBCS PG121M Business PSTN MaintenanceBCS PG122M Residential PSTN MaintenanceBCS PG123M ISDN2 / Highway MaintenanceBCS PG124A ISDN30 Capital / MaintenanceBCS PG127A PSTN Line CardsBCS PG128A ISDN2/Highway Line CardsBCS PG129A Pair GainBCS PG130A Local Loop Unbundling Tie CablesBCS PG132B OR LLU Hostel RentalsBCS PG132N WH LLU Hostel RentalsBCS PG136A Local Loop Unbundling SurveysBCS PG140A Routing and RecordsBCS PG142A MDF Hardware JumperingBCS PG143A Software JumperingBCS PG145B ADSL Connections (Openreach)BCS PG145N ADSL Connections (Wholesale)BCS PG147B SDSL Connections (Openreach)BCS PG147N SDSL Connections (Wholesale)BCS PG149A Dropwire CapitalBCS PG150A ISDN2 SpecificBCS PG151B TAMS (Openreach)BCS PG151N TAMS (Wholesale)BCS PG152B DSL Rentals (Openreach)BCS PG152N DSL Rentals overheads (Wholesale)BCS PG153N DSL Rentals depreciation (Wholesale)BCS PG170B OR Backhaul FibreBCS PG197A FTTC Service Delivery & DevelopmentBCS PG198A FTTP DevelopmentBCS PG211M Local Exchanges Digital System X CurrentBCS PG212M Local Exchanges Digital AXE10 CurrentBCS PG213C Local Exchanges UXD CapitalBCS PG213M Local Exchanges UXD CurrentBCS PG216C Local Exchanges General Switchboards CapBCS PG216M Local Exchanges General Switchboards CurBCS PG217E LE Frames Capital (Openreach)BCS PG217F LE Frames Current (Openreach)BCS PG217Q LE Frames Capital (Wholesale)BCS PG217R LE Frames Current (Wholesale)BCS PG219M Local Exch Operations & Surveillance CurBCS PG224A Universal Card Platform EquipmentBCS PG227A Main Exchanges ASUsBCS PG228A Signalling Transfer Point and Edge Link MonitorsBCS PG229A Signalling Point Relay and Core Link MonitorsBCS PG240A Line Test EquipmentBCS PG241A Repair Handling DutyBCS PG249C Main Exchange DLT - CapitalBCS PG249M Main Exchange DLT - CurrentBCS PG254A Main Exchange - Intelligent Access & MessagingBCS PG255B Main Exchange SwitchblockBCS PG257C Main Exchange Processors - CapitalBCS PG257M Main Exchange Processors - CurrentBCS PG260A Intelligent Contact Manager - PR0

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BCS PG276A CISLBCS PG280C AXE10 LE Processor - CapitalBCS PG281C AXE10 LE DLT - CapitalBCS PG282A AXE10 LE Switch BlockBCS PG283A AXE10 LE Concentrator Set-UpBCS PG284A AXE10 LE Concentrator DurationBCS PG285C System X LE Processor - CapitalBCS PG286C System X LE - CapitalBCS PG287A System X LE Switch BlockBCS PG288A System X LE Concentrator Set-UpBCS PG289A System X LE Concentrator DurationBCS PG300T OLO Point of HandoverBCS PG301T SDH-Tier 0-LkBCS PG311T SDH-Tier 1-STM1-LkBCS PG313T SDH-Tier 1-STM4-LkBCS PG315T SDH-Tier 1-STM16-LkBCS PG321T SDH-Tier 2-STM1-LkBCS PG323T SDH-Tier 2-STM4-LkBCS PG325T SDH-Tier 2-STM16-LkBCS PG331T SDH-Tier 3-STM1-LkBCS PG333T SDH-Tier 3-STM4-LkBCS PG335T SDH-Tier 3-STM16-LkBCS PG341T SDH-Tier 4-STM1-LkBCS PG343T SDH-Tier 4-STM4-LkBCS PG345T SDH-Tier 4-STM16-LkBCS PG350N WH Inner Core FibreBCS PG351T SDH-TierSC -STM1-LkBCS PG353T SDH-TierSC -STM4-LkBCS PG355T SDH-TierSC -STM16-LkBCS PG359T SDH-Traffic GroomingBCS PG361T PDH-Metal-2Mbits/s-LkBCS PG365T PDH-Metal-34Mbits/s-LkBCS PG367T PDH-Metal-140Mbits/s-LkBCS PG371T PDH-Optical-2Mbits/s-LkBCS PG373T PDH-Optical-8Mbits/s-LkBCS PG375T PDH-Optical-34Mbits/s-LkBCS PG377T PDH-Optical-140Mbits/s-LkBCS PG379T PDH-Optical-565Mbits/s-LkBCS PG381T MSH STM1 LinkBCS PG383T MSH STM16 LinkBCS PG385T MSH STM64 LinkBCS PG391T PDH-Radio-8Mbits/s-LkBCS PG393T PDH-Radio-34Mbits/s-LkBCS PG395T PDH-Radio-140Mbits/s-LkBCS PG399T PDH-Traffic GroomingBCS PG400T ACE/ENA Core EquipmentBCS PG401A Netstream EquipmentBCS PG405A DMS100 Call Centre SwitchesBCS PG408A Carrier Pre Selection Customer Set-UpBCS PG411C Analogue Electric CapitalBCS PG411P Analogue ConnectionsBCS PG412C 64K Electronics CapitalBCS PG412M 64K Electronics MaintenanceBCS PG412P 64K ConnectionsBCS PG413P Private Circuits Megastream and IX ConnsBCS PG414M Private Circuits Intntl Anal IPLC CurBCS PG415M Private Circuits Intntl Dig IPLC CurrentBCS PG421S Private Circuits Analogue InstnBCS PG422S Private Circuits Kilostream InstnBCS PG426S Private Circuits AccessLine InstallationBCS PG440C ASDH 4x2MBit CapitalBCS PG440M ASDH 4x2MBit MaintenanceBCS PG441C ASDH 16x2MBit CapitalBCS PG441M ASDH 16x2MBit MaintenanceBCS PG442C 2MBit Copper Electric CapitalBCS PG442M 2MBit Copper Electric MaintenanceBCS PG443C 2MBit Fibre Electric CapitalBCS PG443M 2MBit Fibre Electric MaintenanceBCS PG444C 34MBit Fibre Electric CapitalBCS PG444M 34MBit Fibre Elect. MaintenanceBCS PG445C 140MBit Fibre Electric CapitalBCS PG445M 140MBit Fibre Elect. MaintenanceBCS PG446C 622MBit Fibre Elect. CapitalBCS PG446M 622MBit Fibre Elect. Maintenance

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BCS PG447A SHDS ElectronicsBCS PG461A Private Circuits Test & Maintenance SysBCS PG462A Private Circuits Customer PremisesBCS PG463A Private Circuits TestingBCS PG483A Flexible Bandwidth ServicesBCS PG502B SG&A Openreach Sales Product ManagementBCS PG504B Number portability operational managementBCS PG505A SG & A Private CircuitsBCS PG506N SG & A PPC (Wholesale)BCS PG507N SG & A Wholesale Access (Wholesale)BCS PG508N SG & A Retail Access (Wholesale)BCS PG509N SG & A General (Wholesale)BCS PG511M Interconnect OCP MaintenanceBCS PG511P Interconnect OCP ProvisionBCS PG512A Product Management Policy & Planning IX OLOBCS PG570B OR Service Centre - Provision WLR PSTN/ISDN2BCS PG571B OR Service Centre - Provision WLR ISDN30BCS PG572B OR Service Centre - Provision LLUBCS PG573B OR Service Centre - Provision EthernetBCS PG574B OR Service Centre - Provision NGABCS PG575B OR Service Centre - Assurance WLR PSTN/ISDN2BCS PG576B OR Service Centre - Assurance WLR ISDN30BCS PG577B OR Service Centre - Assurance LLUBCS PG578B OR Service Centre - Assurance EthernetBCS PG579B OR Service Centre - Assurance NGABCS PG609N SG&A BroadbandBCS PG622A Public Payphones OperationsBCS PG651B Number Portability-SetUCostOMCactivitiesBCS PG653A ATM Customer Interface 2mb CardsBCS PG654A ATM Customer Interface 34mb CardsBCS PG656A ATM Network SwitchingBCS PG657A Framestream SwitchBCS PG658A ATM Customer Interface >155mb CardsBCS PG659A ATM Network Interface CardsBCS PG667A IP International PeeringBCS PG668A IP Network ManagementBCS PG669A IP Network Dial IPBCS PG670A IP Network Fixed AccessBCS PG671A IP Network VPNBCS PG672A IP Network BroadbandBCS PG673A IP Network BT IntranetBCS PG674A IP Core/ColossusBCS PG675A IP VOIP InfrastructureBCS PG676A IP ApplicationsBCS PG678A SIP serversBCS PG721A Circuit Provision Digital Higher OrderBCS PG722A Circuit Provision Digital Public NetworkBCS PG723A Circuit Provision Analogue Public NwkBCS PG732A Generic Data Amendments Network CostsBCS PG761A Special Applications SMDSBCS PG771A Special Applications Other DevelopmentBCS PG772A Openreach Systems & Development (Product Specific)BCS PG823P BT Own Use Private CircuitsBCS PG855A Border Gateway & Signalling FirewallBCS PG856A CMSAN ISDN2 cardsBCS PG857A CMSAN Combi Cards BB elementBCS PG858A CMSAN Combi Cards Voice elementBCS PG859A CMSAN Control AccessBCS PG860A CMSAN Control TransportBCS PG861A CMSAN ISDN30 cardsBCS PG862A CMSAN Low Band SDSL cards =<2MbBCS PG863A CMSAN-FMSAN LengthBCS PG864A CMSAN-FMSAN LinkBCS PG865A Core-Core LengthBCS PG866A Core-Core LinkBCS PG867A Ethernet NTEBCS PG869A FMSAN Control TransportBCS PG872A FMSAN TDM cardsBCS PG873A FMSAN to WDM LengthBCS PG874A FMSAN to WDM LinkBCS PG875A INODE -Nwk featuresBCS PG876A INODE-Voice Call Set-UpBCS PG877A ISDN30 NTEBCS PG878A METRO BB LNS

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BCS PG879A METRO BBL3BCS PG880A METRO BEA - Broadband Edge AggregatorBCS PG881A METRO BRAS - Broadband Remote Access ServerBCS PG882A METRO FER - Front End RouterBCS PG885A Metro-Core LengthBCS PG886A Metro-Core LinkBCS PG887A METRO-Edge Ethernet BandwidthBCS PG888A METRO-Edge Ethernet PortBCS PG889A METRO-Infrastructure EthernetBCS PG890A METRO-Media GatewayBCS PG892A METRO-Sync RacksBCS PG893A MSPE RoutersBCS PG895A P Router (large) COREBCS PG896A P Router METROBCS PG898A Core DirectorsBCS PG899A WDM to Metro links LinkBCS PG900A WDM to Metro links: LengthBCS PG901A Ethernet SwitchesBCS PG902A Ethernet Switch Customer Access CardsBCS PG911A Operator Services OA InlandBCS PG912A Operator Services OA InternationalBCS PG924A DQ Non ChargeableBCS PG933A PhonebooksBCS PG950C GEA Access Fibre SpineBCS PG950M GEA Access Fibre Spine MaintenanceBCS PG951C GEA Distribution FibreBCS PG951M GEA Distribution Fibre MaintenanceBCS PG952C GEA ElectronicsBCS PG953C GEA DSLAM & CabinetsBCS PG954C GEA Customer Site InstallationsBCS PG955M GEA FTTC RepairsBCS PG956M GEA FTTP RepairsBCS PG957P GEA FTTP ProvisionsBCS PG958P GEA FTTC ProvisionsBCS PG959C Access Distribution FibreBCS PG980R Openreach Repayment WorksBCS PG981R Openreach Time Related ChargesBCS PG982R Openreach Managed Services for WholesaleBCS PG984R Openreach Managed Services for GlobalBCS PG985R Openreach Managed Services for Retail OtherBCS PG989A Special Fault InvestigationBCS PG999A Adjustment PG on SOB30BFH PG111C Access Fibre SpineBFH PG111M Local Lines Fibre Cable CurrentBFH PG114L ISDN30 ConnectionsBFH PG114M Local Lines Service Access Switches CurBFH PG115C Local Lines Access Radio Capital CapitalBFH PG115M Local Lines Access Radio CurrentBFH PG117C E Side Copper CapitalBFH PG117M E Side Copper CurrentBFH PG118C D Side Copper CapitalBFH PG118M D Side Copper CurrentBFH PG119A Telephony Over Passive Optical NetworkBFH PG120A Payphone Line CardsBFH PG121M Business PSTN MaintenanceBFH PG122M Residential PSTN MaintenanceBFH PG123M ISDN2 / Highway MaintenanceBFH PG124A ISDN30 Capital / MaintenanceBFH PG127A PSTN Line CardsBFH PG128A ISDN2/Highway Line CardsBFH PG129A Pair GainBFH PG130A Local Loop Unbundling Tie CablesBFH PG132B OR LLU Hostel RentalsBFH PG132N WH LLU Hostel RentalsBFH PG136A Local Loop Unbundling SurveysBFH PG140A Routing and RecordsBFH PG142A MDF Hardware JumperingBFH PG143A Software JumperingBFH PG145B ADSL Connections (Openreach)BFH PG145N ADSL Connections (Wholesale)BFH PG147B SDSL Connections (Openreach)BFH PG147N SDSL Connections (Wholesale)BFH PG149A Dropwire CapitalBFH PG150A ISDN2 Specific

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BFH PG151B TAMS (Openreach)BFH PG151N TAMS (Wholesale)BFH PG152B DSL Rentals (Openreach)BFH PG152N DSL Rentals overheads (Wholesale)BFH PG153N DSL Rentals depreciation (Wholesale)BFH PG170B OR Backhaul FibreBFH PG197A FTTC Service Delivery & DevelopmentBFH PG198A FTTP DevelopmentBFH PG211M Local Exchanges Digital System X CurrentBFH PG212M Local Exchanges Digital AXE10 CurrentBFH PG213C Local Exchanges UXD CapitalBFH PG213M Local Exchanges UXD CurrentBFH PG216C Local Exchanges General Switchboards CapBFH PG216M Local Exchanges General Switchboards CurBFH PG217E LE Frames Capital (Openreach)BFH PG217F LE Frames Current (Openreach)BFH PG217Q LE Frames Capital (Wholesale)BFH PG217R LE Frames Current (Wholesale)BFH PG219M Local Exch Operations & Surveillance CurBFH PG224A Universal Card Platform EquipmentBFH PG227A Main Exchanges ASUsBFH PG228A Signalling Transfer Point and Edge Link MonitorsBFH PG229A Signalling Point Relay and Core Link MonitorsBFH PG240A Line Test EquipmentBFH PG241A Repair Handling DutyBFH PG249C Main Exchange DLT - CapitalBFH PG249M Main Exchange DLT - CurrentBFH PG254A Main Exchange - Intelligent Access & MessagingBFH PG255B Main Exchange SwitchblockBFH PG257C Main Exchange Processors - CapitalBFH PG257M Main Exchange Processors - CurrentBFH PG260A Intelligent Contact Manager - PR0BFH PG276A CISLBFH PG280C AXE10 LE Processor - CapitalBFH PG281C AXE10 LE DLT - CapitalBFH PG282A AXE10 LE Switch BlockBFH PG283A AXE10 LE Concentrator Set-UpBFH PG284A AXE10 LE Concentrator DurationBFH PG285C System X LE Processor - CapitalBFH PG286C System X LE - CapitalBFH PG287A System X LE Switch BlockBFH PG288A System X LE Concentrator Set-UpBFH PG289A System X LE Concentrator DurationBFH PG300T OLO Point of HandoverBFH PG301T SDH-Tier 0-LkBFH PG311T SDH-Tier 1-STM1-LkBFH PG313T SDH-Tier 1-STM4-LkBFH PG315T SDH-Tier 1-STM16-LkBFH PG321T SDH-Tier 2-STM1-LkBFH PG323T SDH-Tier 2-STM4-LkBFH PG325T SDH-Tier 2-STM16-LkBFH PG331T SDH-Tier 3-STM1-LkBFH PG333T SDH-Tier 3-STM4-LkBFH PG335T SDH-Tier 3-STM16-LkBFH PG341T SDH-Tier 4-STM1-LkBFH PG343T SDH-Tier 4-STM4-LkBFH PG345T SDH-Tier 4-STM16-LkBFH PG350N WH Inner Core FibreBFH PG351T SDH-TierSC -STM1-LkBFH PG353T SDH-TierSC -STM4-LkBFH PG355T SDH-TierSC -STM16-LkBFH PG359T SDH-Traffic GroomingBFH PG361T PDH-Metal-2Mbits/s-LkBFH PG365T PDH-Metal-34Mbits/s-LkBFH PG367T PDH-Metal-140Mbits/s-LkBFH PG371T PDH-Optical-2Mbits/s-LkBFH PG373T PDH-Optical-8Mbits/s-LkBFH PG375T PDH-Optical-34Mbits/s-LkBFH PG377T PDH-Optical-140Mbits/s-LkBFH PG379T PDH-Optical-565Mbits/s-LkBFH PG381T MSH STM1 LinkBFH PG383T MSH STM16 LinkBFH PG385T MSH STM64 LinkBFH PG391T PDH-Radio-8Mbits/s-Lk

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BFH PG393T PDH-Radio-34Mbits/s-LkBFH PG395T PDH-Radio-140Mbits/s-LkBFH PG399T PDH-Traffic GroomingBFH PG400T ACE/ENA Core EquipmentBFH PG401A Netstream EquipmentBFH PG405A DMS100 Call Centre SwitchesBFH PG408A Carrier Pre Selection Customer Set-UpBFH PG411C Analogue Electric CapitalBFH PG411P Analogue ConnectionsBFH PG412C 64K Electronics CapitalBFH PG412M 64K Electronics MaintenanceBFH PG412P 64K ConnectionsBFH PG413P Private Circuits Megastream and IX ConnsBFH PG414M Private Circuits Intntl Anal IPLC CurBFH PG415M Private Circuits Intntl Dig IPLC CurrentBFH PG421S Private Circuits Analogue InstnBFH PG422S Private Circuits Kilostream InstnBFH PG426S Private Circuits AccessLine InstallationBFH PG440C ASDH 4x2MBit CapitalBFH PG440M ASDH 4x2MBit MaintenanceBFH PG441C ASDH 16x2MBit CapitalBFH PG441M ASDH 16x2MBit MaintenanceBFH PG442C 2MBit Copper Electric CapitalBFH PG442M 2MBit Copper Electric MaintenanceBFH PG443C 2MBit Fibre Electric CapitalBFH PG443M 2MBit Fibre Electric MaintenanceBFH PG444C 34MBit Fibre Electric CapitalBFH PG444M 34MBit Fibre Elect. MaintenanceBFH PG445C 140MBit Fibre Electric CapitalBFH PG445M 140MBit Fibre Elect. MaintenanceBFH PG446C 622MBit Fibre Elect. CapitalBFH PG446M 622MBit Fibre Elect. MaintenanceBFH PG447A SHDS ElectronicsBFH PG461A Private Circuits Test & Maintenance SysBFH PG462A Private Circuits Customer PremisesBFH PG463A Private Circuits TestingBFH PG483A Flexible Bandwidth ServicesBFH PG502B SG&A Openreach Sales Product ManagementBFH PG504B Number portability operational managementBFH PG505A SG & A Private CircuitsBFH PG506N SG & A PPC (Wholesale)BFH PG507N SG & A Wholesale Access (Wholesale)BFH PG508N SG & A Retail Access (Wholesale)BFH PG509N SG & A General (Wholesale)BFH PG511M Interconnect OCP MaintenanceBFH PG511P Interconnect OCP ProvisionBFH PG512A Product Management Policy & Planning IX OLOBFH PG570B OR Service Centre - Provision WLR PSTN/ISDN2BFH PG571B OR Service Centre - Provision WLR ISDN30BFH PG572B OR Service Centre - Provision LLUBFH PG573B OR Service Centre - Provision EthernetBFH PG574B OR Service Centre - Provision NGABFH PG575B OR Service Centre - Assurance WLR PSTN/ISDN2BFH PG576B OR Service Centre - Assurance WLR ISDN30BFH PG577B OR Service Centre - Assurance LLUBFH PG578B OR Service Centre - Assurance EthernetBFH PG579B OR Service Centre - Assurance NGABFH PG609N SG&A BroadbandBFH PG622A Public Payphones OperationsBFH PG651B Number Portability-SetUCostOMCactivitiesBFH PG653A ATM Customer Interface 2mb CardsBFH PG654A ATM Customer Interface 34mb CardsBFH PG656A ATM Network SwitchingBFH PG657A Framestream SwitchBFH PG658A ATM Customer Interface >155mb CardsBFH PG659A ATM Network Interface CardsBFH PG667A IP International PeeringBFH PG668A IP Network ManagementBFH PG669A IP Network Dial IPBFH PG670A IP Network Fixed AccessBFH PG671A IP Network VPNBFH PG672A IP Network BroadbandBFH PG673A IP Network BT IntranetBFH PG674A IP Core/Colossus

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BFH PG675A IP VOIP InfrastructureBFH PG676A IP ApplicationsBFH PG678A SIP serversBFH PG721A Circuit Provision Digital Higher OrderBFH PG722A Circuit Provision Digital Public NetworkBFH PG723A Circuit Provision Analogue Public NwkBFH PG732A Generic Data Amendments Network CostsBFH PG761A Special Applications SMDSBFH PG771A Special Applications Other DevelopmentBFH PG772A Openreach Systems & Development (Product Specific)BFH PG823P BT Own Use Private CircuitsBFH PG855A Border Gateway & Signalling FirewallBFH PG856A CMSAN ISDN2 cardsBFH PG857A CMSAN Combi Cards BB elementBFH PG858A CMSAN Combi Cards Voice elementBFH PG859A CMSAN Control AccessBFH PG860A CMSAN Control TransportBFH PG861A CMSAN ISDN30 cardsBFH PG862A CMSAN Low Band SDSL cards =<2MbBFH PG863A CMSAN-FMSAN LengthBFH PG864A CMSAN-FMSAN LinkBFH PG865A Core-Core LengthBFH PG866A Core-Core LinkBFH PG867A Ethernet NTEBFH PG869A FMSAN Control TransportBFH PG872A FMSAN TDM cardsBFH PG873A FMSAN to WDM LengthBFH PG874A FMSAN to WDM LinkBFH PG875A INODE -Nwk featuresBFH PG876A INODE-Voice Call Set-UpBFH PG877A ISDN30 NTEBFH PG878A METRO BB LNSBFH PG879A METRO BBL3BFH PG880A METRO BEA - Broadband Edge AggregatorBFH PG881A METRO BRAS - Broadband Remote Access ServerBFH PG882A METRO FER - Front End RouterBFH PG885A Metro-Core LengthBFH PG886A Metro-Core LinkBFH PG887A METRO-Edge Ethernet BandwidthBFH PG888A METRO-Edge Ethernet PortBFH PG889A METRO-Infrastructure EthernetBFH PG890A METRO-Media GatewayBFH PG892A METRO-Sync RacksBFH PG893A MSPE RoutersBFH PG895A P Router (large) COREBFH PG896A P Router METROBFH PG898A Core DirectorsBFH PG899A WDM to Metro links LinkBFH PG900A WDM to Metro links: LengthBFH PG901A Ethernet SwitchesBFH PG902A Ethernet Switch Customer Access CardsBFH PG911A Operator Services OA InlandBFH PG912A Operator Services OA InternationalBFH PG924A DQ Non ChargeableBFH PG933A PhonebooksBFH PG950C GEA Access Fibre SpineBFH PG950M GEA Access Fibre Spine MaintenanceBFH PG951C GEA Distribution FibreBFH PG951M GEA Distribution Fibre MaintenanceBFH PG952C GEA ElectronicsBFH PG953C GEA DSLAM & CabinetsBFH PG954C GEA Customer Site InstallationsBFH PG955M GEA FTTC RepairsBFH PG956M GEA FTTP RepairsBFH PG957P GEA FTTP ProvisionsBFH PG958P GEA FTTC ProvisionsBFH PG959C Access Distribution FibreBFH PG980R Openreach Repayment WorksBFH PG981R Openreach Time Related ChargesBFH PG982R Openreach Managed Services for WholesaleBFH PG984R Openreach Managed Services for GlobalBFH PG985R Openreach Managed Services for Retail OtherBFH PG989A Special Fault InvestigationBFH PG999A Adjustment PG on SOB30

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BHQ PG170B OR Backhaul FibreBHQ PG350N WH Inner Core FibreBLL PG111C Access Fibre SpineBLL PG111M Local Lines Fibre Cable CurrentBLL PG114L ISDN30 ConnectionsBLL PG114M Local Lines Service Access Switches CurBLL PG115C Local Lines Access Radio Capital CapitalBLL PG115M Local Lines Access Radio CurrentBLL PG117C E Side Copper CapitalBLL PG117M E Side Copper CurrentBLL PG118C D Side Copper CapitalBLL PG118M D Side Copper CurrentBLL PG119A Telephony Over Passive Optical NetworkBLL PG120A Payphone Line CardsBLL PG121M Business PSTN MaintenanceBLL PG122M Residential PSTN MaintenanceBLL PG123M ISDN2 / Highway MaintenanceBLL PG124A ISDN30 Capital / MaintenanceBLL PG127A PSTN Line CardsBLL PG128A ISDN2/Highway Line CardsBLL PG129A Pair GainBLL PG130A Local Loop Unbundling Tie CablesBLL PG132B OR LLU Hostel RentalsBLL PG132N WH LLU Hostel RentalsBLL PG136A Local Loop Unbundling SurveysBLL PG140A Routing and RecordsBLL PG142A MDF Hardware JumperingBLL PG143A Software JumperingBLL PG145B ADSL Connections (Openreach)BLL PG145N ADSL Connections (Wholesale)BLL PG147B SDSL Connections (Openreach)BLL PG147N SDSL Connections (Wholesale)BLL PG149A Dropwire CapitalBLL PG150A ISDN2 SpecificBLL PG151B TAMS (Openreach)BLL PG151N TAMS (Wholesale)BLL PG152B DSL Rentals (Openreach)BLL PG152N DSL Rentals overheads (Wholesale)BLL PG153N DSL Rentals depreciation (Wholesale)BLL PG170B OR Backhaul FibreBLL PG197A FTTC Service Delivery & DevelopmentBLL PG198A FTTP DevelopmentBLL PG211M Local Exchanges Digital System X CurrentBLL PG212M Local Exchanges Digital AXE10 CurrentBLL PG213C Local Exchanges UXD CapitalBLL PG213M Local Exchanges UXD CurrentBLL PG216C Local Exchanges General Switchboards CapBLL PG216M Local Exchanges General Switchboards CurBLL PG217E LE Frames Capital (Openreach)BLL PG217F LE Frames Current (Openreach)BLL PG217Q LE Frames Capital (Wholesale)BLL PG217R LE Frames Current (Wholesale)BLL PG219M Local Exch Operations & Surveillance CurBLL PG224A Universal Card Platform EquipmentBLL PG227A Main Exchanges ASUsBLL PG228A Signalling Transfer Point and Edge Link MonitorsBLL PG229A Signalling Point Relay and Core Link MonitorsBLL PG240A Line Test EquipmentBLL PG241A Repair Handling DutyBLL PG249C Main Exchange DLT - CapitalBLL PG249M Main Exchange DLT - CurrentBLL PG254A Main Exchange - Intelligent Access & MessagingBLL PG255B Main Exchange SwitchblockBLL PG257C Main Exchange Processors - CapitalBLL PG257M Main Exchange Processors - CurrentBLL PG260A Intelligent Contact Manager - PR0BLL PG276A CISLBLL PG280C AXE10 LE Processor - CapitalBLL PG281C AXE10 LE DLT - CapitalBLL PG282A AXE10 LE Switch BlockBLL PG283A AXE10 LE Concentrator Set-UpBLL PG284A AXE10 LE Concentrator DurationBLL PG285C System X LE Processor - CapitalBLL PG286C System X LE - Capital

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BLL PG287A System X LE Switch BlockBLL PG288A System X LE Concentrator Set-UpBLL PG289A System X LE Concentrator DurationBLL PG300T OLO Point of HandoverBLL PG301T SDH-Tier 0-LkBLL PG311T SDH-Tier 1-STM1-LkBLL PG313T SDH-Tier 1-STM4-LkBLL PG315T SDH-Tier 1-STM16-LkBLL PG321T SDH-Tier 2-STM1-LkBLL PG323T SDH-Tier 2-STM4-LkBLL PG325T SDH-Tier 2-STM16-LkBLL PG331T SDH-Tier 3-STM1-LkBLL PG333T SDH-Tier 3-STM4-LkBLL PG335T SDH-Tier 3-STM16-LkBLL PG341T SDH-Tier 4-STM1-LkBLL PG343T SDH-Tier 4-STM4-LkBLL PG345T SDH-Tier 4-STM16-LkBLL PG350N WH Inner Core FibreBLL PG351T SDH-TierSC -STM1-LkBLL PG353T SDH-TierSC -STM4-LkBLL PG355T SDH-TierSC -STM16-LkBLL PG359T SDH-Traffic GroomingBLL PG361T PDH-Metal-2Mbits/s-LkBLL PG365T PDH-Metal-34Mbits/s-LkBLL PG367T PDH-Metal-140Mbits/s-LkBLL PG371T PDH-Optical-2Mbits/s-LkBLL PG373T PDH-Optical-8Mbits/s-LkBLL PG375T PDH-Optical-34Mbits/s-LkBLL PG377T PDH-Optical-140Mbits/s-LkBLL PG379T PDH-Optical-565Mbits/s-LkBLL PG381T MSH STM1 LinkBLL PG383T MSH STM16 LinkBLL PG385T MSH STM64 LinkBLL PG391T PDH-Radio-8Mbits/s-LkBLL PG393T PDH-Radio-34Mbits/s-LkBLL PG395T PDH-Radio-140Mbits/s-LkBLL PG399T PDH-Traffic GroomingBLL PG400T ACE/ENA Core EquipmentBLL PG401A Netstream EquipmentBLL PG405A DMS100 Call Centre SwitchesBLL PG408A Carrier Pre Selection Customer Set-UpBLL PG411C Analogue Electric CapitalBLL PG411P Analogue ConnectionsBLL PG412C 64K Electronics CapitalBLL PG412M 64K Electronics MaintenanceBLL PG412P 64K ConnectionsBLL PG413P Private Circuits Megastream and IX ConnsBLL PG414M Private Circuits Intntl Anal IPLC CurBLL PG415M Private Circuits Intntl Dig IPLC CurrentBLL PG421S Private Circuits Analogue InstnBLL PG422S Private Circuits Kilostream InstnBLL PG426S Private Circuits AccessLine InstallationBLL PG440C ASDH 4x2MBit CapitalBLL PG440M ASDH 4x2MBit MaintenanceBLL PG441C ASDH 16x2MBit CapitalBLL PG441M ASDH 16x2MBit MaintenanceBLL PG442C 2MBit Copper Electric CapitalBLL PG442M 2MBit Copper Electric MaintenanceBLL PG443C 2MBit Fibre Electric CapitalBLL PG443M 2MBit Fibre Electric MaintenanceBLL PG444C 34MBit Fibre Electric CapitalBLL PG444M 34MBit Fibre Elect. MaintenanceBLL PG445C 140MBit Fibre Electric CapitalBLL PG445M 140MBit Fibre Elect. MaintenanceBLL PG446C 622MBit Fibre Elect. CapitalBLL PG446M 622MBit Fibre Elect. MaintenanceBLL PG447A SHDS ElectronicsBLL PG461A Private Circuits Test & Maintenance SysBLL PG462A Private Circuits Customer PremisesBLL PG463A Private Circuits TestingBLL PG483A Flexible Bandwidth ServicesBLL PG502B SG&A Openreach Sales Product ManagementBLL PG504B Number portability operational managementBLL PG505A SG & A Private Circuits

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BLL PG506N SG & A PPC (Wholesale)BLL PG507N SG & A Wholesale Access (Wholesale)BLL PG508N SG & A Retail Access (Wholesale)BLL PG509N SG & A General (Wholesale)BLL PG511M Interconnect OCP MaintenanceBLL PG511P Interconnect OCP ProvisionBLL PG512A Product Management Policy & Planning IX OLOBLL PG570B OR Service Centre - Provision WLR PSTN/ISDN2BLL PG571B OR Service Centre - Provision WLR ISDN30BLL PG572B OR Service Centre - Provision LLUBLL PG573B OR Service Centre - Provision EthernetBLL PG574B OR Service Centre - Provision NGABLL PG575B OR Service Centre - Assurance WLR PSTN/ISDN2BLL PG576B OR Service Centre - Assurance WLR ISDN30BLL PG577B OR Service Centre - Assurance LLUBLL PG578B OR Service Centre - Assurance EthernetBLL PG579B OR Service Centre - Assurance NGABLL PG609N SG&A BroadbandBLL PG622A Public Payphones OperationsBLL PG651B Number Portability-SetUCostOMCactivitiesBLL PG653A ATM Customer Interface 2mb CardsBLL PG654A ATM Customer Interface 34mb CardsBLL PG656A ATM Network SwitchingBLL PG657A Framestream SwitchBLL PG658A ATM Customer Interface >155mb CardsBLL PG659A ATM Network Interface CardsBLL PG667A IP International PeeringBLL PG668A IP Network ManagementBLL PG669A IP Network Dial IPBLL PG670A IP Network Fixed AccessBLL PG671A IP Network VPNBLL PG672A IP Network BroadbandBLL PG673A IP Network BT IntranetBLL PG674A IP Core/ColossusBLL PG675A IP VOIP InfrastructureBLL PG676A IP ApplicationsBLL PG678A SIP serversBLL PG721A Circuit Provision Digital Higher OrderBLL PG722A Circuit Provision Digital Public NetworkBLL PG723A Circuit Provision Analogue Public NwkBLL PG732A Generic Data Amendments Network CostsBLL PG761A Special Applications SMDSBLL PG771A Special Applications Other DevelopmentBLL PG772A Openreach Systems & Development (Product Specific)BLL PG823P BT Own Use Private CircuitsBLL PG855A Border Gateway & Signalling FirewallBLL PG856A CMSAN ISDN2 cardsBLL PG857A CMSAN Combi Cards BB elementBLL PG858A CMSAN Combi Cards Voice elementBLL PG859A CMSAN Control AccessBLL PG860A CMSAN Control TransportBLL PG861A CMSAN ISDN30 cardsBLL PG862A CMSAN Low Band SDSL cards =<2MbBLL PG863A CMSAN-FMSAN LengthBLL PG864A CMSAN-FMSAN LinkBLL PG865A Core-Core LengthBLL PG866A Core-Core LinkBLL PG867A Ethernet NTEBLL PG869A FMSAN Control TransportBLL PG872A FMSAN TDM cardsBLL PG873A FMSAN to WDM LengthBLL PG874A FMSAN to WDM LinkBLL PG875A INODE -Nwk featuresBLL PG876A INODE-Voice Call Set-UpBLL PG877A ISDN30 NTEBLL PG878A METRO BB LNSBLL PG879A METRO BBL3BLL PG880A METRO BEA - Broadband Edge AggregatorBLL PG881A METRO BRAS - Broadband Remote Access ServerBLL PG882A METRO FER - Front End RouterBLL PG885A Metro-Core LengthBLL PG886A Metro-Core LinkBLL PG887A METRO-Edge Ethernet BandwidthBLL PG888A METRO-Edge Ethernet Port

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BLL PG889A METRO-Infrastructure EthernetBLL PG890A METRO-Media GatewayBLL PG892A METRO-Sync RacksBLL PG893A MSPE RoutersBLL PG895A P Router (large) COREBLL PG896A P Router METROBLL PG898A Core DirectorsBLL PG899A WDM to Metro links LinkBLL PG900A WDM to Metro links: LengthBLL PG901A Ethernet SwitchesBLL PG902A Ethernet Switch Customer Access CardsBLL PG911A Operator Services OA InlandBLL PG912A Operator Services OA InternationalBLL PG924A DQ Non ChargeableBLL PG933A PhonebooksBLL PG950C GEA Access Fibre SpineBLL PG950M GEA Access Fibre Spine MaintenanceBLL PG951C GEA Distribution FibreBLL PG951M GEA Distribution Fibre MaintenanceBLL PG952C GEA ElectronicsBLL PG953C GEA DSLAM & CabinetsBLL PG954C GEA Customer Site InstallationsBLL PG955M GEA FTTC RepairsBLL PG956M GEA FTTP RepairsBLL PG957P GEA FTTP ProvisionsBLL PG958P GEA FTTC ProvisionsBLL PG959C Access Distribution FibreBLL PG980R Openreach Repayment WorksBLL PG981R Openreach Time Related ChargesBLL PG982R Openreach Managed Services for WholesaleBLL PG984R Openreach Managed Services for GlobalBLL PG985R Openreach Managed Services for Retail OtherBLL PG989A Special Fault InvestigationBLL PG999A Adjustment PG on SOB30BSL PG111C Access Fibre SpineBSL PG111M Local Lines Fibre Cable CurrentBSL PG114L ISDN30 ConnectionsBSL PG114M Local Lines Service Access Switches CurBSL PG115C Local Lines Access Radio Capital CapitalBSL PG115M Local Lines Access Radio CurrentBSL PG117C E Side Copper CapitalBSL PG117M E Side Copper CurrentBSL PG118C D Side Copper CapitalBSL PG118M D Side Copper CurrentBSL PG119A Telephony Over Passive Optical NetworkBSL PG120A Payphone Line CardsBSL PG121M Business PSTN MaintenanceBSL PG122M Residential PSTN MaintenanceBSL PG123M ISDN2 / Highway MaintenanceBSL PG124A ISDN30 Capital / MaintenanceBSL PG127A PSTN Line CardsBSL PG128A ISDN2/Highway Line CardsBSL PG129A Pair GainBSL PG130A Local Loop Unbundling Tie CablesBSL PG132B OR LLU Hostel RentalsBSL PG132N WH LLU Hostel RentalsBSL PG136A Local Loop Unbundling SurveysBSL PG140A Routing and RecordsBSL PG142A MDF Hardware JumperingBSL PG143A Software JumperingBSL PG145B ADSL Connections (Openreach)BSL PG145N ADSL Connections (Wholesale)BSL PG147B SDSL Connections (Openreach)BSL PG147N SDSL Connections (Wholesale)BSL PG149A Dropwire CapitalBSL PG150A ISDN2 SpecificBSL PG151B TAMS (Openreach)BSL PG151N TAMS (Wholesale)BSL PG152B DSL Rentals (Openreach)BSL PG152N DSL Rentals overheads (Wholesale)BSL PG153N DSL Rentals depreciation (Wholesale)BSL PG170B OR Backhaul FibreBSL PG197A FTTC Service Delivery & DevelopmentBSL PG198A FTTP Development

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BSL PG211M Local Exchanges Digital System X CurrentBSL PG212M Local Exchanges Digital AXE10 CurrentBSL PG213C Local Exchanges UXD CapitalBSL PG213M Local Exchanges UXD CurrentBSL PG216C Local Exchanges General Switchboards CapBSL PG216M Local Exchanges General Switchboards CurBSL PG217E LE Frames Capital (Openreach)BSL PG217F LE Frames Current (Openreach)BSL PG217Q LE Frames Capital (Wholesale)BSL PG217R LE Frames Current (Wholesale)BSL PG219M Local Exch Operations & Surveillance CurBSL PG224A Universal Card Platform EquipmentBSL PG227A Main Exchanges ASUsBSL PG228A Signalling Transfer Point and Edge Link MonitorsBSL PG229A Signalling Point Relay and Core Link MonitorsBSL PG240A Line Test EquipmentBSL PG241A Repair Handling DutyBSL PG249C Main Exchange DLT - CapitalBSL PG249M Main Exchange DLT - CurrentBSL PG254A Main Exchange - Intelligent Access & MessagingBSL PG255B Main Exchange SwitchblockBSL PG257C Main Exchange Processors - CapitalBSL PG257M Main Exchange Processors - CurrentBSL PG260A Intelligent Contact Manager - PR0BSL PG276A CISLBSL PG280C AXE10 LE Processor - CapitalBSL PG281C AXE10 LE DLT - CapitalBSL PG282A AXE10 LE Switch BlockBSL PG283A AXE10 LE Concentrator Set-UpBSL PG284A AXE10 LE Concentrator DurationBSL PG285C System X LE Processor - CapitalBSL PG286C System X LE - CapitalBSL PG287A System X LE Switch BlockBSL PG288A System X LE Concentrator Set-UpBSL PG289A System X LE Concentrator DurationBSL PG300T OLO Point of HandoverBSL PG301T SDH-Tier 0-LkBSL PG311T SDH-Tier 1-STM1-LkBSL PG313T SDH-Tier 1-STM4-LkBSL PG315T SDH-Tier 1-STM16-LkBSL PG321T SDH-Tier 2-STM1-LkBSL PG323T SDH-Tier 2-STM4-LkBSL PG325T SDH-Tier 2-STM16-LkBSL PG331T SDH-Tier 3-STM1-LkBSL PG333T SDH-Tier 3-STM4-LkBSL PG335T SDH-Tier 3-STM16-LkBSL PG341T SDH-Tier 4-STM1-LkBSL PG343T SDH-Tier 4-STM4-LkBSL PG345T SDH-Tier 4-STM16-LkBSL PG350N WH Inner Core FibreBSL PG351T SDH-TierSC -STM1-LkBSL PG353T SDH-TierSC -STM4-LkBSL PG355T SDH-TierSC -STM16-LkBSL PG359T SDH-Traffic GroomingBSL PG361T PDH-Metal-2Mbits/s-LkBSL PG365T PDH-Metal-34Mbits/s-LkBSL PG367T PDH-Metal-140Mbits/s-LkBSL PG371T PDH-Optical-2Mbits/s-LkBSL PG373T PDH-Optical-8Mbits/s-LkBSL PG375T PDH-Optical-34Mbits/s-LkBSL PG377T PDH-Optical-140Mbits/s-LkBSL PG379T PDH-Optical-565Mbits/s-LkBSL PG381T MSH STM1 LinkBSL PG383T MSH STM16 LinkBSL PG385T MSH STM64 LinkBSL PG391T PDH-Radio-8Mbits/s-LkBSL PG393T PDH-Radio-34Mbits/s-LkBSL PG395T PDH-Radio-140Mbits/s-LkBSL PG399T PDH-Traffic GroomingBSL PG400T ACE/ENA Core EquipmentBSL PG401A Netstream EquipmentBSL PG405A DMS100 Call Centre SwitchesBSL PG408A Carrier Pre Selection Customer Set-UpBSL PG411C Analogue Electric Capital

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BSL PG411P Analogue ConnectionsBSL PG412C 64K Electronics CapitalBSL PG412M 64K Electronics MaintenanceBSL PG412P 64K ConnectionsBSL PG413P Private Circuits Megastream and IX ConnsBSL PG414M Private Circuits Intntl Anal IPLC CurBSL PG415M Private Circuits Intntl Dig IPLC CurrentBSL PG421S Private Circuits Analogue InstnBSL PG422S Private Circuits Kilostream InstnBSL PG426S Private Circuits AccessLine InstallationBSL PG440C ASDH 4x2MBit CapitalBSL PG440M ASDH 4x2MBit MaintenanceBSL PG441C ASDH 16x2MBit CapitalBSL PG441M ASDH 16x2MBit MaintenanceBSL PG442C 2MBit Copper Electric CapitalBSL PG442M 2MBit Copper Electric MaintenanceBSL PG443C 2MBit Fibre Electric CapitalBSL PG443M 2MBit Fibre Electric MaintenanceBSL PG444C 34MBit Fibre Electric CapitalBSL PG444M 34MBit Fibre Elect. MaintenanceBSL PG445C 140MBit Fibre Electric CapitalBSL PG445M 140MBit Fibre Elect. MaintenanceBSL PG446C 622MBit Fibre Elect. CapitalBSL PG446M 622MBit Fibre Elect. MaintenanceBSL PG447A SHDS ElectronicsBSL PG461A Private Circuits Test & Maintenance SysBSL PG462A Private Circuits Customer PremisesBSL PG463A Private Circuits TestingBSL PG483A Flexible Bandwidth ServicesBSL PG502B SG&A Openreach Sales Product ManagementBSL PG504B Number portability operational managementBSL PG505A SG & A Private CircuitsBSL PG506N SG & A PPC (Wholesale)BSL PG507N SG & A Wholesale Access (Wholesale)BSL PG508N SG & A Retail Access (Wholesale)BSL PG509N SG & A General (Wholesale)BSL PG511M Interconnect OCP MaintenanceBSL PG511P Interconnect OCP ProvisionBSL PG512A Product Management Policy & Planning IX OLOBSL PG570B OR Service Centre - Provision WLR PSTN/ISDN2BSL PG571B OR Service Centre - Provision WLR ISDN30BSL PG572B OR Service Centre - Provision LLUBSL PG573B OR Service Centre - Provision EthernetBSL PG574B OR Service Centre - Provision NGABSL PG575B OR Service Centre - Assurance WLR PSTN/ISDN2BSL PG576B OR Service Centre - Assurance WLR ISDN30BSL PG577B OR Service Centre - Assurance LLUBSL PG578B OR Service Centre - Assurance EthernetBSL PG579B OR Service Centre - Assurance NGABSL PG609N SG&A BroadbandBSL PG622A Public Payphones OperationsBSL PG651B Number Portability-SetUCostOMCactivitiesBSL PG653A ATM Customer Interface 2mb CardsBSL PG654A ATM Customer Interface 34mb CardsBSL PG656A ATM Network SwitchingBSL PG657A Framestream SwitchBSL PG658A ATM Customer Interface >155mb CardsBSL PG659A ATM Network Interface CardsBSL PG667A IP International PeeringBSL PG668A IP Network ManagementBSL PG669A IP Network Dial IPBSL PG670A IP Network Fixed AccessBSL PG671A IP Network VPNBSL PG672A IP Network BroadbandBSL PG673A IP Network BT IntranetBSL PG674A IP Core/ColossusBSL PG675A IP VOIP InfrastructureBSL PG676A IP ApplicationsBSL PG678A SIP serversBSL PG721A Circuit Provision Digital Higher OrderBSL PG722A Circuit Provision Digital Public NetworkBSL PG723A Circuit Provision Analogue Public NwkBSL PG732A Generic Data Amendments Network CostsBSL PG761A Special Applications SMDS

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BSL PG771A Special Applications Other DevelopmentBSL PG772A Openreach Systems & Development (Product Specific)BSL PG823P BT Own Use Private CircuitsBSL PG855A Border Gateway & Signalling FirewallBSL PG856A CMSAN ISDN2 cardsBSL PG857A CMSAN Combi Cards BB elementBSL PG858A CMSAN Combi Cards Voice elementBSL PG859A CMSAN Control AccessBSL PG860A CMSAN Control TransportBSL PG861A CMSAN ISDN30 cardsBSL PG862A CMSAN Low Band SDSL cards =<2MbBSL PG863A CMSAN-FMSAN LengthBSL PG864A CMSAN-FMSAN LinkBSL PG865A Core-Core LengthBSL PG866A Core-Core LinkBSL PG867A Ethernet NTEBSL PG869A FMSAN Control TransportBSL PG872A FMSAN TDM cardsBSL PG873A FMSAN to WDM LengthBSL PG874A FMSAN to WDM LinkBSL PG875A INODE -Nwk featuresBSL PG876A INODE-Voice Call Set-UpBSL PG877A ISDN30 NTEBSL PG878A METRO BB LNSBSL PG879A METRO BBL3BSL PG880A METRO BEA - Broadband Edge AggregatorBSL PG881A METRO BRAS - Broadband Remote Access ServerBSL PG882A METRO FER - Front End RouterBSL PG885A Metro-Core LengthBSL PG886A Metro-Core LinkBSL PG887A METRO-Edge Ethernet BandwidthBSL PG888A METRO-Edge Ethernet PortBSL PG889A METRO-Infrastructure EthernetBSL PG890A METRO-Media GatewayBSL PG892A METRO-Sync RacksBSL PG893A MSPE RoutersBSL PG895A P Router (large) COREBSL PG896A P Router METROBSL PG898A Core DirectorsBSL PG899A WDM to Metro links LinkBSL PG900A WDM to Metro links: LengthBSL PG901A Ethernet SwitchesBSL PG902A Ethernet Switch Customer Access CardsBSL PG911A Operator Services OA InlandBSL PG912A Operator Services OA InternationalBSL PG924A DQ Non ChargeableBSL PG933A PhonebooksBSL PG950C GEA Access Fibre SpineBSL PG950M GEA Access Fibre Spine MaintenanceBSL PG951C GEA Distribution FibreBSL PG951M GEA Distribution Fibre MaintenanceBSL PG952C GEA ElectronicsBSL PG953C GEA DSLAM & CabinetsBSL PG954C GEA Customer Site InstallationsBSL PG955M GEA FTTC RepairsBSL PG956M GEA FTTP RepairsBSL PG957P GEA FTTP ProvisionsBSL PG958P GEA FTTC ProvisionsBSL PG959C Access Distribution FibreBSL PG980R Openreach Repayment WorksBSL PG981R Openreach Time Related ChargesBSL PG982R Openreach Managed Services for WholesaleBSL PG984R Openreach Managed Services for GlobalBSL PG985R Openreach Managed Services for Retail OtherBSL PG989A Special Fault InvestigationBSL PG999A Adjustment PG on SOB30CCI PG111C Access Fibre SpineCCI PG111M Local Lines Fibre Cable CurrentCCI PG114L ISDN30 ConnectionsCCI PG115C Local Lines Access Radio Capital CapitalCCI PG115M Local Lines Access Radio CurrentCCI PG117C E Side Copper CapitalCCI PG117M E Side Copper CurrentCCI PG118C D Side Copper Capital

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CCI PG118M D Side Copper CurrentCCI PG119A Telephony Over Passive Optical NetworkCCI PG120A Payphone Line CardsCCI PG121M Business PSTN MaintenanceCCI PG122M Residential PSTN MaintenanceCCI PG123M ISDN2 / Highway MaintenanceCCI PG124A ISDN30 Capital / MaintenanceCCI PG127A PSTN Line CardsCCI PG128A ISDN2/Highway Line CardsCCI PG129A Pair GainCCI PG130A Local Loop Unbundling Tie CablesCCI PG132B OR LLU Hostel RentalsCCI PG132N WH LLU Hostel RentalsCCI PG136A Local Loop Unbundling SurveysCCI PG140A Routing and RecordsCCI PG142A MDF Hardware JumperingCCI PG143A Software JumperingCCI PG145B ADSL Connections (Openreach)CCI PG145N ADSL Connections (Wholesale)CCI PG149A Dropwire CapitalCCI PG150A ISDN2 SpecificCCI PG151B TAMS (Openreach)CCI PG151N TAMS (Wholesale)CCI PG152B DSL Rentals (Openreach)CCI PG152N DSL Rentals overheads (Wholesale)CCI PG170B OR Backhaul FibreCCI PG197A FTTC Service Delivery & DevelopmentCCI PG198A FTTP DevelopmentCCI PG211M Local Exchanges Digital System X CurrentCCI PG212M Local Exchanges Digital AXE10 CurrentCCI PG213C Local Exchanges UXD CapitalCCI PG213M Local Exchanges UXD CurrentCCI PG216C Local Exchanges General Switchboards CapCCI PG216M Local Exchanges General Switchboards CurCCI PG217E LE Frames Capital (Openreach)CCI PG217F LE Frames Current (Openreach)CCI PG217Q LE Frames Capital (Wholesale)CCI PG217R LE Frames Current (Wholesale)CCI PG219M Local Exch Operations & Surveillance CurCCI PG224A Universal Card Platform EquipmentCCI PG227A Main Exchanges ASUsCCI PG228A Signalling Transfer Point and Edge Link MonitorsCCI PG229A Signalling Point Relay and Core Link MonitorsCCI PG240A Line Test EquipmentCCI PG241A Repair Handling DutyCCI PG249C Main Exchange DLT - CapitalCCI PG249M Main Exchange DLT - CurrentCCI PG254A Main Exchange - Intelligent Access & MessagingCCI PG255B Main Exchange SwitchblockCCI PG257C Main Exchange Processors - CapitalCCI PG257M Main Exchange Processors - CurrentCCI PG260A Intelligent Contact Manager - PR0CCI PG276A CISLCCI PG280C AXE10 LE Processor - CapitalCCI PG281C AXE10 LE DLT - CapitalCCI PG282A AXE10 LE Switch BlockCCI PG283A AXE10 LE Concentrator Set-UpCCI PG284A AXE10 LE Concentrator DurationCCI PG285C System X LE Processor - CapitalCCI PG286C System X LE - CapitalCCI PG287A System X LE Switch BlockCCI PG288A System X LE Concentrator Set-UpCCI PG289A System X LE Concentrator DurationCCI PG300T OLO Point of HandoverCCI PG301T SDH-Tier 0-LkCCI PG311T SDH-Tier 1-STM1-LkCCI PG313T SDH-Tier 1-STM4-LkCCI PG315T SDH-Tier 1-STM16-LkCCI PG321T SDH-Tier 2-STM1-LkCCI PG323T SDH-Tier 2-STM4-LkCCI PG325T SDH-Tier 2-STM16-LkCCI PG331T SDH-Tier 3-STM1-LkCCI PG333T SDH-Tier 3-STM4-LkCCI PG335T SDH-Tier 3-STM16-Lk

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CCI PG341T SDH-Tier 4-STM1-LkCCI PG343T SDH-Tier 4-STM4-LkCCI PG345T SDH-Tier 4-STM16-LkCCI PG350N WH Inner Core FibreCCI PG351T SDH-TierSC -STM1-LkCCI PG353T SDH-TierSC -STM4-LkCCI PG355T SDH-TierSC -STM16-LkCCI PG359T SDH-Traffic GroomingCCI PG361T PDH-Metal-2Mbits/s-LkCCI PG367T PDH-Metal-140Mbits/s-LkCCI PG373T PDH-Optical-8Mbits/s-LkCCI PG375T PDH-Optical-34Mbits/s-LkCCI PG377T PDH-Optical-140Mbits/s-LkCCI PG379T PDH-Optical-565Mbits/s-LkCCI PG381T MSH STM1 LinkCCI PG383T MSH STM16 LinkCCI PG385T MSH STM64 LinkCCI PG391T PDH-Radio-8Mbits/s-LkCCI PG393T PDH-Radio-34Mbits/s-LkCCI PG395T PDH-Radio-140Mbits/s-LkCCI PG399T PDH-Traffic GroomingCCI PG400T ACE/ENA Core EquipmentCCI PG401A Netstream EquipmentCCI PG405A DMS100 Call Centre SwitchesCCI PG408A Carrier Pre Selection Customer Set-UpCCI PG411P Analogue ConnectionsCCI PG412C 64K Electronics CapitalCCI PG412M 64K Electronics MaintenanceCCI PG412P 64K ConnectionsCCI PG413P Private Circuits Megastream and IX ConnsCCI PG414M Private Circuits Intntl Anal IPLC CurCCI PG415M Private Circuits Intntl Dig IPLC CurrentCCI PG421S Private Circuits Analogue InstnCCI PG422S Private Circuits Kilostream InstnCCI PG440C ASDH 4x2MBit CapitalCCI PG440M ASDH 4x2MBit MaintenanceCCI PG441C ASDH 16x2MBit CapitalCCI PG441M ASDH 16x2MBit MaintenanceCCI PG442C 2MBit Copper Electric CapitalCCI PG442M 2MBit Copper Electric MaintenanceCCI PG443C 2MBit Fibre Electric CapitalCCI PG443M 2MBit Fibre Electric MaintenanceCCI PG444C 34MBit Fibre Electric CapitalCCI PG444M 34MBit Fibre Elect. MaintenanceCCI PG445C 140MBit Fibre Electric CapitalCCI PG445M 140MBit Fibre Elect. MaintenanceCCI PG446C 622MBit Fibre Elect. CapitalCCI PG446M 622MBit Fibre Elect. MaintenanceCCI PG447A SHDS ElectronicsCCI PG461A Private Circuits Test & Maintenance SysCCI PG462A Private Circuits Customer PremisesCCI PG463A Private Circuits TestingCCI PG502B SG&A Openreach Sales Product ManagementCCI PG504B Number portability operational managementCCI PG505A SG & A Private CircuitsCCI PG506N SG & A PPC (Wholesale)CCI PG507N SG & A Wholesale Access (Wholesale)CCI PG508N SG & A Retail Access (Wholesale)CCI PG509N SG & A General (Wholesale)CCI PG511M Interconnect OCP MaintenanceCCI PG511P Interconnect OCP ProvisionCCI PG512A Product Management Policy & Planning IX OLOCCI PG570B OR Service Centre - Provision WLR PSTN/ISDN2CCI PG571B OR Service Centre - Provision WLR ISDN30CCI PG572B OR Service Centre - Provision LLUCCI PG573B OR Service Centre - Provision EthernetCCI PG574B OR Service Centre - Provision NGACCI PG575B OR Service Centre - Assurance WLR PSTN/ISDN2CCI PG576B OR Service Centre - Assurance WLR ISDN30CCI PG577B OR Service Centre - Assurance LLUCCI PG578B OR Service Centre - Assurance EthernetCCI PG579B OR Service Centre - Assurance NGACCI PG622A Public Payphones OperationsCCI PG651B Number Portability-SetUCostOMCactivities

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CCI PG653A ATM Customer Interface 2mb CardsCCI PG654A ATM Customer Interface 34mb CardsCCI PG656A ATM Network SwitchingCCI PG657A Framestream SwitchCCI PG658A ATM Customer Interface >155mb CardsCCI PG659A ATM Network Interface CardsCCI PG667A IP International PeeringCCI PG668A IP Network ManagementCCI PG669A IP Network Dial IPCCI PG670A IP Network Fixed AccessCCI PG671A IP Network VPNCCI PG672A IP Network BroadbandCCI PG673A IP Network BT IntranetCCI PG674A IP Core/ColossusCCI PG675A IP VOIP InfrastructureCCI PG676A IP ApplicationsCCI PG678A SIP serversCCI PG721A Circuit Provision Digital Higher OrderCCI PG722A Circuit Provision Digital Public NetworkCCI PG723A Circuit Provision Analogue Public NwkCCI PG732A Generic Data Amendments Network CostsCCI PG771A Special Applications Other DevelopmentCCI PG772A Openreach Systems & Development (Product Specific)CCI PG823P BT Own Use Private CircuitsCCI PG855A Border Gateway & Signalling FirewallCCI PG856A CMSAN ISDN2 cardsCCI PG857A CMSAN Combi Cards BB elementCCI PG858A CMSAN Combi Cards Voice elementCCI PG859A CMSAN Control AccessCCI PG860A CMSAN Control TransportCCI PG861A CMSAN ISDN30 cardsCCI PG864A CMSAN-FMSAN LinkCCI PG866A Core-Core LinkCCI PG867A Ethernet NTECCI PG869A FMSAN Control TransportCCI PG872A FMSAN TDM cardsCCI PG874A FMSAN to WDM LinkCCI PG875A INODE -Nwk featuresCCI PG876A INODE-Voice Call Set-UpCCI PG877A ISDN30 NTECCI PG878A METRO BB LNSCCI PG879A METRO BBL3CCI PG880A METRO BEA - Broadband Edge AggregatorCCI PG881A METRO BRAS - Broadband Remote Access ServerCCI PG882A METRO FER - Front End RouterCCI PG886A Metro-Core LinkCCI PG887A METRO-Edge Ethernet BandwidthCCI PG888A METRO-Edge Ethernet PortCCI PG889A METRO-Infrastructure EthernetCCI PG890A METRO-Media GatewayCCI PG892A METRO-Sync RacksCCI PG893A MSPE RoutersCCI PG895A P Router (large) CORECCI PG896A P Router METROCCI PG898A Core DirectorsCCI PG899A WDM to Metro links LinkCCI PG901A Ethernet SwitchesCCI PG911A Operator Services OA InlandCCI PG912A Operator Services OA InternationalCCI PG924A DQ Non ChargeableCCI PG933A PhonebooksCCI PG980R Openreach Repayment WorksCCI PG981R Openreach Time Related ChargesCCI PG982R Openreach Managed Services for WholesaleCCI PG984R Openreach Managed Services for GlobalCCI PG985R Openreach Managed Services for Retail OtherCCI PG989A Special Fault InvestigationCJC PG170B OR Backhaul FibreCJC PG350N WH Inner Core FibreCJC PG863A CMSAN-FMSAN LengthCJC PG865A Core-Core LengthCJC PG873A FMSAN to WDM LengthCJC PG885A Metro-Core LengthCJC PG900A WDM to Metro links: Length

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CJCR PG170B OR Backhaul FibreCJCR PG350N WH Inner Core FibreCJCR PG863A CMSAN-FMSAN LengthCJCR PG865A Core-Core LengthCJCR PG873A FMSAN to WDM LengthCJCR PG885A Metro-Core LengthCJCR PG900A WDM to Metro links: LengthCJD PG111C Access Fibre SpineCJD PG117C E Side Copper CapitalCJD PG118C D Side Copper CapitalCJD PG130A Local Loop Unbundling Tie CablesCJD PG170B OR Backhaul FibreCJD PG350N WH Inner Core FibreCJDR PG111C Access Fibre SpineCJDR PG117C E Side Copper CapitalCJDR PG118C D Side Copper CapitalCJDR PG130A Local Loop Unbundling Tie CablesCJDR PG170B OR Backhaul FibreCJDR PG350N WH Inner Core FibreCJF PG170B OR Backhaul FibreCJF PG350N WH Inner Core FibreCJF PG863A CMSAN-FMSAN LengthCJF PG865A Core-Core LengthCJF PG873A FMSAN to WDM LengthCJF PG885A Metro-Core LengthCJF PG900A WDM to Metro links: LengthCOMPA PG111C Access Fibre SpineCOMPA PG111M Local Lines Fibre Cable CurrentCOMPA PG114L ISDN30 ConnectionsCOMPA PG114M Local Lines Service Access Switches CurCOMPA PG115C Local Lines Access Radio Capital CapitalCOMPA PG115M Local Lines Access Radio CurrentCOMPA PG117C E Side Copper CapitalCOMPA PG117M E Side Copper CurrentCOMPA PG118C D Side Copper CapitalCOMPA PG118M D Side Copper CurrentCOMPA PG119A Telephony Over Passive Optical NetworkCOMPA PG120A Payphone Line CardsCOMPA PG121M Business PSTN MaintenanceCOMPA PG122M Residential PSTN MaintenanceCOMPA PG123M ISDN2 / Highway MaintenanceCOMPA PG124A ISDN30 Capital / MaintenanceCOMPA PG127A PSTN Line CardsCOMPA PG128A ISDN2/Highway Line CardsCOMPA PG129A Pair GainCOMPA PG130A Local Loop Unbundling Tie CablesCOMPA PG132B OR LLU Hostel RentalsCOMPA PG132N WH LLU Hostel RentalsCOMPA PG136A Local Loop Unbundling SurveysCOMPA PG140A Routing and RecordsCOMPA PG142A MDF Hardware JumperingCOMPA PG143A Software JumperingCOMPA PG145B ADSL Connections (Openreach)COMPA PG145N ADSL Connections (Wholesale)COMPA PG147B SDSL Connections (Openreach)COMPA PG147N SDSL Connections (Wholesale)COMPA PG149A Dropwire CapitalCOMPA PG150A ISDN2 SpecificCOMPA PG151B TAMS (Openreach)COMPA PG151N TAMS (Wholesale)COMPA PG152B DSL Rentals (Openreach)COMPA PG152N DSL Rentals overheads (Wholesale)COMPA PG153N DSL Rentals depreciation (Wholesale)COMPA PG170B OR Backhaul FibreCOMPA PG197A FTTC Service Delivery & DevelopmentCOMPA PG198A FTTP DevelopmentCOMPA PG211M Local Exchanges Digital System X CurrentCOMPA PG212M Local Exchanges Digital AXE10 CurrentCOMPA PG213C Local Exchanges UXD CapitalCOMPA PG213M Local Exchanges UXD CurrentCOMPA PG216C Local Exchanges General Switchboards CapCOMPA PG216M Local Exchanges General Switchboards CurCOMPA PG217E LE Frames Capital (Openreach)COMPA PG217F LE Frames Current (Openreach)

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COMPA PG217Q LE Frames Capital (Wholesale)COMPA PG217R LE Frames Current (Wholesale)COMPA PG219M Local Exch Operations & Surveillance CurCOMPA PG224A Universal Card Platform EquipmentCOMPA PG227A Main Exchanges ASUsCOMPA PG228A Signalling Transfer Point and Edge Link MonitorsCOMPA PG229A Signalling Point Relay and Core Link MonitorsCOMPA PG240A Line Test EquipmentCOMPA PG241A Repair Handling DutyCOMPA PG249C Main Exchange DLT - CapitalCOMPA PG249M Main Exchange DLT - CurrentCOMPA PG254A Main Exchange - Intelligent Access & MessagingCOMPA PG255B Main Exchange SwitchblockCOMPA PG257C Main Exchange Processors - CapitalCOMPA PG257M Main Exchange Processors - CurrentCOMPA PG260A Intelligent Contact Manager - PR0COMPA PG276A CISLCOMPA PG280C AXE10 LE Processor - CapitalCOMPA PG281C AXE10 LE DLT - CapitalCOMPA PG282A AXE10 LE Switch BlockCOMPA PG283A AXE10 LE Concentrator Set-UpCOMPA PG284A AXE10 LE Concentrator DurationCOMPA PG285C System X LE Processor - CapitalCOMPA PG286C System X LE - CapitalCOMPA PG287A System X LE Switch BlockCOMPA PG288A System X LE Concentrator Set-UpCOMPA PG289A System X LE Concentrator DurationCOMPA PG300T OLO Point of HandoverCOMPA PG301T SDH-Tier 0-LkCOMPA PG311T SDH-Tier 1-STM1-LkCOMPA PG313T SDH-Tier 1-STM4-LkCOMPA PG315T SDH-Tier 1-STM16-LkCOMPA PG321T SDH-Tier 2-STM1-LkCOMPA PG323T SDH-Tier 2-STM4-LkCOMPA PG325T SDH-Tier 2-STM16-LkCOMPA PG331T SDH-Tier 3-STM1-LkCOMPA PG333T SDH-Tier 3-STM4-LkCOMPA PG335T SDH-Tier 3-STM16-LkCOMPA PG341T SDH-Tier 4-STM1-LkCOMPA PG343T SDH-Tier 4-STM4-LkCOMPA PG345T SDH-Tier 4-STM16-LkCOMPA PG350N WH Inner Core FibreCOMPA PG351T SDH-TierSC -STM1-LkCOMPA PG353T SDH-TierSC -STM4-LkCOMPA PG355T SDH-TierSC -STM16-LkCOMPA PG359T SDH-Traffic GroomingCOMPA PG361T PDH-Metal-2Mbits/s-LkCOMPA PG365T PDH-Metal-34Mbits/s-LkCOMPA PG367T PDH-Metal-140Mbits/s-LkCOMPA PG371T PDH-Optical-2Mbits/s-LkCOMPA PG373T PDH-Optical-8Mbits/s-LkCOMPA PG375T PDH-Optical-34Mbits/s-LkCOMPA PG377T PDH-Optical-140Mbits/s-LkCOMPA PG379T PDH-Optical-565Mbits/s-LkCOMPA PG381T MSH STM1 LinkCOMPA PG383T MSH STM16 LinkCOMPA PG385T MSH STM64 LinkCOMPA PG391T PDH-Radio-8Mbits/s-LkCOMPA PG393T PDH-Radio-34Mbits/s-LkCOMPA PG395T PDH-Radio-140Mbits/s-LkCOMPA PG399T PDH-Traffic GroomingCOMPA PG400T ACE/ENA Core EquipmentCOMPA PG401A Netstream EquipmentCOMPA PG405A DMS100 Call Centre SwitchesCOMPA PG408A Carrier Pre Selection Customer Set-UpCOMPA PG411C Analogue Electric CapitalCOMPA PG411P Analogue ConnectionsCOMPA PG412C 64K Electronics CapitalCOMPA PG412M 64K Electronics MaintenanceCOMPA PG412P 64K ConnectionsCOMPA PG413P Private Circuits Megastream and IX ConnsCOMPA PG414M Private Circuits Intntl Anal IPLC CurCOMPA PG415M Private Circuits Intntl Dig IPLC CurrentCOMPA PG421S Private Circuits Analogue Instn

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COMPA PG422S Private Circuits Kilostream InstnCOMPA PG426S Private Circuits AccessLine InstallationCOMPA PG440C ASDH 4x2MBit CapitalCOMPA PG440M ASDH 4x2MBit MaintenanceCOMPA PG441C ASDH 16x2MBit CapitalCOMPA PG441M ASDH 16x2MBit MaintenanceCOMPA PG442C 2MBit Copper Electric CapitalCOMPA PG442M 2MBit Copper Electric MaintenanceCOMPA PG443C 2MBit Fibre Electric CapitalCOMPA PG443M 2MBit Fibre Electric MaintenanceCOMPA PG444C 34MBit Fibre Electric CapitalCOMPA PG444M 34MBit Fibre Elect. MaintenanceCOMPA PG445C 140MBit Fibre Electric CapitalCOMPA PG445M 140MBit Fibre Elect. MaintenanceCOMPA PG446C 622MBit Fibre Elect. CapitalCOMPA PG446M 622MBit Fibre Elect. MaintenanceCOMPA PG447A SHDS ElectronicsCOMPA PG461A Private Circuits Test & Maintenance SysCOMPA PG462A Private Circuits Customer PremisesCOMPA PG463A Private Circuits TestingCOMPA PG483A Flexible Bandwidth ServicesCOMPA PG502B SG&A Openreach Sales Product ManagementCOMPA PG504B Number portability operational managementCOMPA PG505A SG & A Private CircuitsCOMPA PG506N SG & A PPC (Wholesale)COMPA PG507N SG & A Wholesale Access (Wholesale)COMPA PG508N SG & A Retail Access (Wholesale)COMPA PG509N SG & A General (Wholesale)COMPA PG511M Interconnect OCP MaintenanceCOMPA PG511P Interconnect OCP ProvisionCOMPA PG512A Product Management Policy & Planning IX OLOCOMPA PG570B OR Service Centre - Provision WLR PSTN/ISDN2COMPA PG571B OR Service Centre - Provision WLR ISDN30COMPA PG572B OR Service Centre - Provision LLUCOMPA PG573B OR Service Centre - Provision EthernetCOMPA PG574B OR Service Centre - Provision NGACOMPA PG575B OR Service Centre - Assurance WLR PSTN/ISDN2COMPA PG576B OR Service Centre - Assurance WLR ISDN30COMPA PG577B OR Service Centre - Assurance LLUCOMPA PG578B OR Service Centre - Assurance EthernetCOMPA PG579B OR Service Centre - Assurance NGACOMPA PG609N SG&A BroadbandCOMPA PG622A Public Payphones OperationsCOMPA PG651B Number Portability-SetUCostOMCactivitiesCOMPA PG653A ATM Customer Interface 2mb CardsCOMPA PG654A ATM Customer Interface 34mb CardsCOMPA PG656A ATM Network SwitchingCOMPA PG657A Framestream SwitchCOMPA PG658A ATM Customer Interface >155mb CardsCOMPA PG659A ATM Network Interface CardsCOMPA PG667A IP International PeeringCOMPA PG668A IP Network ManagementCOMPA PG669A IP Network Dial IPCOMPA PG670A IP Network Fixed AccessCOMPA PG671A IP Network VPNCOMPA PG672A IP Network BroadbandCOMPA PG673A IP Network BT IntranetCOMPA PG674A IP Core/ColossusCOMPA PG675A IP VOIP InfrastructureCOMPA PG676A IP ApplicationsCOMPA PG678A SIP serversCOMPA PG721A Circuit Provision Digital Higher OrderCOMPA PG722A Circuit Provision Digital Public NetworkCOMPA PG723A Circuit Provision Analogue Public NwkCOMPA PG732A Generic Data Amendments Network CostsCOMPA PG761A Special Applications SMDSCOMPA PG771A Special Applications Other DevelopmentCOMPA PG772A Openreach Systems & Development (Product Specific)COMPA PG823P BT Own Use Private CircuitsCOMPA PG855A Border Gateway & Signalling FirewallCOMPA PG856A CMSAN ISDN2 cardsCOMPA PG857A CMSAN Combi Cards BB elementCOMPA PG858A CMSAN Combi Cards Voice elementCOMPA PG859A CMSAN Control Access

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COMPA PG860A CMSAN Control TransportCOMPA PG861A CMSAN ISDN30 cardsCOMPA PG862A CMSAN Low Band SDSL cards =<2MbCOMPA PG863A CMSAN-FMSAN LengthCOMPA PG864A CMSAN-FMSAN LinkCOMPA PG865A Core-Core LengthCOMPA PG866A Core-Core LinkCOMPA PG867A Ethernet NTECOMPA PG869A FMSAN Control TransportCOMPA PG872A FMSAN TDM cardsCOMPA PG873A FMSAN to WDM LengthCOMPA PG874A FMSAN to WDM LinkCOMPA PG875A INODE -Nwk featuresCOMPA PG876A INODE-Voice Call Set-UpCOMPA PG877A ISDN30 NTECOMPA PG878A METRO BB LNSCOMPA PG879A METRO BBL3COMPA PG880A METRO BEA - Broadband Edge AggregatorCOMPA PG881A METRO BRAS - Broadband Remote Access ServerCOMPA PG882A METRO FER - Front End RouterCOMPA PG885A Metro-Core LengthCOMPA PG886A Metro-Core LinkCOMPA PG887A METRO-Edge Ethernet BandwidthCOMPA PG888A METRO-Edge Ethernet PortCOMPA PG889A METRO-Infrastructure EthernetCOMPA PG890A METRO-Media GatewayCOMPA PG892A METRO-Sync RacksCOMPA PG893A MSPE RoutersCOMPA PG895A P Router (large) CORECOMPA PG896A P Router METROCOMPA PG898A Core DirectorsCOMPA PG899A WDM to Metro links LinkCOMPA PG900A WDM to Metro links: LengthCOMPA PG901A Ethernet SwitchesCOMPA PG902A Ethernet Switch Customer Access CardsCOMPA PG911A Operator Services OA InlandCOMPA PG912A Operator Services OA InternationalCOMPA PG924A DQ Non ChargeableCOMPA PG933A PhonebooksCOMPA PG950C GEA Access Fibre SpineCOMPA PG950M GEA Access Fibre Spine MaintenanceCOMPA PG951C GEA Distribution FibreCOMPA PG951M GEA Distribution Fibre MaintenanceCOMPA PG952C GEA ElectronicsCOMPA PG953C GEA DSLAM & CabinetsCOMPA PG954C GEA Customer Site InstallationsCOMPA PG955M GEA FTTC RepairsCOMPA PG956M GEA FTTP RepairsCOMPA PG957P GEA FTTP ProvisionsCOMPA PG958P GEA FTTC ProvisionsCOMPA PG959C Access Distribution FibreCOMPA PG980R Openreach Repayment WorksCOMPA PG981R Openreach Time Related ChargesCOMPA PG982R Openreach Managed Services for WholesaleCOMPA PG984R Openreach Managed Services for GlobalCOMPA PG985R Openreach Managed Services for Retail OtherCOMPA PG989A Special Fault InvestigationCOMPA PG999A Adjustment PG on SOB30COMPD PG111C Access Fibre SpineCOMPD PG111M Local Lines Fibre Cable CurrentCOMPD PG114L ISDN30 ConnectionsCOMPD PG114M Local Lines Service Access Switches CurCOMPD PG115C Local Lines Access Radio Capital CapitalCOMPD PG115M Local Lines Access Radio CurrentCOMPD PG117C E Side Copper CapitalCOMPD PG117M E Side Copper CurrentCOMPD PG118C D Side Copper CapitalCOMPD PG118M D Side Copper CurrentCOMPD PG119A Telephony Over Passive Optical NetworkCOMPD PG120A Payphone Line CardsCOMPD PG121M Business PSTN MaintenanceCOMPD PG122M Residential PSTN MaintenanceCOMPD PG123M ISDN2 / Highway MaintenanceCOMPD PG124A ISDN30 Capital / Maintenance

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COMPD PG127A PSTN Line CardsCOMPD PG128A ISDN2/Highway Line CardsCOMPD PG129A Pair GainCOMPD PG130A Local Loop Unbundling Tie CablesCOMPD PG132B OR LLU Hostel RentalsCOMPD PG132N WH LLU Hostel RentalsCOMPD PG136A Local Loop Unbundling SurveysCOMPD PG140A Routing and RecordsCOMPD PG142A MDF Hardware JumperingCOMPD PG143A Software JumperingCOMPD PG145B ADSL Connections (Openreach)COMPD PG145N ADSL Connections (Wholesale)COMPD PG147B SDSL Connections (Openreach)COMPD PG147N SDSL Connections (Wholesale)COMPD PG149A Dropwire CapitalCOMPD PG150A ISDN2 SpecificCOMPD PG151B TAMS (Openreach)COMPD PG151N TAMS (Wholesale)COMPD PG152B DSL Rentals (Openreach)COMPD PG152N DSL Rentals overheads (Wholesale)COMPD PG153N DSL Rentals depreciation (Wholesale)COMPD PG170B OR Backhaul FibreCOMPD PG197A FTTC Service Delivery & DevelopmentCOMPD PG198A FTTP DevelopmentCOMPD PG211M Local Exchanges Digital System X CurrentCOMPD PG212M Local Exchanges Digital AXE10 CurrentCOMPD PG213C Local Exchanges UXD CapitalCOMPD PG213M Local Exchanges UXD CurrentCOMPD PG216C Local Exchanges General Switchboards CapCOMPD PG216M Local Exchanges General Switchboards CurCOMPD PG217E LE Frames Capital (Openreach)COMPD PG217F LE Frames Current (Openreach)COMPD PG217Q LE Frames Capital (Wholesale)COMPD PG217R LE Frames Current (Wholesale)COMPD PG219M Local Exch Operations & Surveillance CurCOMPD PG224A Universal Card Platform EquipmentCOMPD PG227A Main Exchanges ASUsCOMPD PG228A Signalling Transfer Point and Edge Link MonitorsCOMPD PG229A Signalling Point Relay and Core Link MonitorsCOMPD PG240A Line Test EquipmentCOMPD PG241A Repair Handling DutyCOMPD PG249C Main Exchange DLT - CapitalCOMPD PG249M Main Exchange DLT - CurrentCOMPD PG254A Main Exchange - Intelligent Access & MessagingCOMPD PG255B Main Exchange SwitchblockCOMPD PG257C Main Exchange Processors - CapitalCOMPD PG257M Main Exchange Processors - CurrentCOMPD PG260A Intelligent Contact Manager - PR0COMPD PG276A CISLCOMPD PG280C AXE10 LE Processor - CapitalCOMPD PG281C AXE10 LE DLT - CapitalCOMPD PG282A AXE10 LE Switch BlockCOMPD PG283A AXE10 LE Concentrator Set-UpCOMPD PG284A AXE10 LE Concentrator DurationCOMPD PG285C System X LE Processor - CapitalCOMPD PG286C System X LE - CapitalCOMPD PG287A System X LE Switch BlockCOMPD PG288A System X LE Concentrator Set-UpCOMPD PG289A System X LE Concentrator DurationCOMPD PG300T OLO Point of HandoverCOMPD PG301T SDH-Tier 0-LkCOMPD PG311T SDH-Tier 1-STM1-LkCOMPD PG313T SDH-Tier 1-STM4-LkCOMPD PG315T SDH-Tier 1-STM16-LkCOMPD PG321T SDH-Tier 2-STM1-LkCOMPD PG323T SDH-Tier 2-STM4-LkCOMPD PG325T SDH-Tier 2-STM16-LkCOMPD PG331T SDH-Tier 3-STM1-LkCOMPD PG333T SDH-Tier 3-STM4-LkCOMPD PG335T SDH-Tier 3-STM16-LkCOMPD PG341T SDH-Tier 4-STM1-LkCOMPD PG343T SDH-Tier 4-STM4-LkCOMPD PG345T SDH-Tier 4-STM16-LkCOMPD PG350N WH Inner Core Fibre

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COMPD PG351T SDH-TierSC -STM1-LkCOMPD PG353T SDH-TierSC -STM4-LkCOMPD PG355T SDH-TierSC -STM16-LkCOMPD PG359T SDH-Traffic GroomingCOMPD PG361T PDH-Metal-2Mbits/s-LkCOMPD PG365T PDH-Metal-34Mbits/s-LkCOMPD PG367T PDH-Metal-140Mbits/s-LkCOMPD PG371T PDH-Optical-2Mbits/s-LkCOMPD PG373T PDH-Optical-8Mbits/s-LkCOMPD PG375T PDH-Optical-34Mbits/s-LkCOMPD PG377T PDH-Optical-140Mbits/s-LkCOMPD PG379T PDH-Optical-565Mbits/s-LkCOMPD PG381T MSH STM1 LinkCOMPD PG383T MSH STM16 LinkCOMPD PG385T MSH STM64 LinkCOMPD PG391T PDH-Radio-8Mbits/s-LkCOMPD PG393T PDH-Radio-34Mbits/s-LkCOMPD PG395T PDH-Radio-140Mbits/s-LkCOMPD PG399T PDH-Traffic GroomingCOMPD PG400T ACE/ENA Core EquipmentCOMPD PG401A Netstream EquipmentCOMPD PG405A DMS100 Call Centre SwitchesCOMPD PG408A Carrier Pre Selection Customer Set-UpCOMPD PG411C Analogue Electric CapitalCOMPD PG411P Analogue ConnectionsCOMPD PG412C 64K Electronics CapitalCOMPD PG412M 64K Electronics MaintenanceCOMPD PG412P 64K ConnectionsCOMPD PG413P Private Circuits Megastream and IX ConnsCOMPD PG414M Private Circuits Intntl Anal IPLC CurCOMPD PG415M Private Circuits Intntl Dig IPLC CurrentCOMPD PG421S Private Circuits Analogue InstnCOMPD PG422S Private Circuits Kilostream InstnCOMPD PG426S Private Circuits AccessLine InstallationCOMPD PG440C ASDH 4x2MBit CapitalCOMPD PG440M ASDH 4x2MBit MaintenanceCOMPD PG441C ASDH 16x2MBit CapitalCOMPD PG441M ASDH 16x2MBit MaintenanceCOMPD PG442C 2MBit Copper Electric CapitalCOMPD PG442M 2MBit Copper Electric MaintenanceCOMPD PG443C 2MBit Fibre Electric CapitalCOMPD PG443M 2MBit Fibre Electric MaintenanceCOMPD PG444C 34MBit Fibre Electric CapitalCOMPD PG444M 34MBit Fibre Elect. MaintenanceCOMPD PG445C 140MBit Fibre Electric CapitalCOMPD PG445M 140MBit Fibre Elect. MaintenanceCOMPD PG446C 622MBit Fibre Elect. CapitalCOMPD PG446M 622MBit Fibre Elect. MaintenanceCOMPD PG447A SHDS ElectronicsCOMPD PG461A Private Circuits Test & Maintenance SysCOMPD PG462A Private Circuits Customer PremisesCOMPD PG463A Private Circuits TestingCOMPD PG483A Flexible Bandwidth ServicesCOMPD PG502B SG&A Openreach Sales Product ManagementCOMPD PG504B Number portability operational managementCOMPD PG505A SG & A Private CircuitsCOMPD PG506N SG & A PPC (Wholesale)COMPD PG507N SG & A Wholesale Access (Wholesale)COMPD PG508N SG & A Retail Access (Wholesale)COMPD PG509N SG & A General (Wholesale)COMPD PG511M Interconnect OCP MaintenanceCOMPD PG511P Interconnect OCP ProvisionCOMPD PG512A Product Management Policy & Planning IX OLOCOMPD PG570B OR Service Centre - Provision WLR PSTN/ISDN2COMPD PG571B OR Service Centre - Provision WLR ISDN30COMPD PG572B OR Service Centre - Provision LLUCOMPD PG573B OR Service Centre - Provision EthernetCOMPD PG574B OR Service Centre - Provision NGACOMPD PG575B OR Service Centre - Assurance WLR PSTN/ISDN2COMPD PG576B OR Service Centre - Assurance WLR ISDN30COMPD PG577B OR Service Centre - Assurance LLUCOMPD PG578B OR Service Centre - Assurance EthernetCOMPD PG579B OR Service Centre - Assurance NGACOMPD PG609N SG&A Broadband

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COMPD PG622A Public Payphones OperationsCOMPD PG651B Number Portability-SetUCostOMCactivitiesCOMPD PG653A ATM Customer Interface 2mb CardsCOMPD PG654A ATM Customer Interface 34mb CardsCOMPD PG656A ATM Network SwitchingCOMPD PG657A Framestream SwitchCOMPD PG658A ATM Customer Interface >155mb CardsCOMPD PG659A ATM Network Interface CardsCOMPD PG667A IP International PeeringCOMPD PG668A IP Network ManagementCOMPD PG669A IP Network Dial IPCOMPD PG670A IP Network Fixed AccessCOMPD PG671A IP Network VPNCOMPD PG672A IP Network BroadbandCOMPD PG673A IP Network BT IntranetCOMPD PG674A IP Core/ColossusCOMPD PG675A IP VOIP InfrastructureCOMPD PG676A IP ApplicationsCOMPD PG678A SIP serversCOMPD PG721A Circuit Provision Digital Higher OrderCOMPD PG722A Circuit Provision Digital Public NetworkCOMPD PG723A Circuit Provision Analogue Public NwkCOMPD PG732A Generic Data Amendments Network CostsCOMPD PG761A Special Applications SMDSCOMPD PG771A Special Applications Other DevelopmentCOMPD PG772A Openreach Systems & Development (Product Specific)COMPD PG823P BT Own Use Private CircuitsCOMPD PG855A Border Gateway & Signalling FirewallCOMPD PG856A CMSAN ISDN2 cardsCOMPD PG857A CMSAN Combi Cards BB elementCOMPD PG858A CMSAN Combi Cards Voice elementCOMPD PG859A CMSAN Control AccessCOMPD PG860A CMSAN Control TransportCOMPD PG861A CMSAN ISDN30 cardsCOMPD PG862A CMSAN Low Band SDSL cards =<2MbCOMPD PG863A CMSAN-FMSAN LengthCOMPD PG864A CMSAN-FMSAN LinkCOMPD PG865A Core-Core LengthCOMPD PG866A Core-Core LinkCOMPD PG867A Ethernet NTECOMPD PG869A FMSAN Control TransportCOMPD PG872A FMSAN TDM cardsCOMPD PG873A FMSAN to WDM LengthCOMPD PG874A FMSAN to WDM LinkCOMPD PG875A INODE -Nwk featuresCOMPD PG876A INODE-Voice Call Set-UpCOMPD PG877A ISDN30 NTECOMPD PG878A METRO BB LNSCOMPD PG879A METRO BBL3COMPD PG880A METRO BEA - Broadband Edge AggregatorCOMPD PG881A METRO BRAS - Broadband Remote Access ServerCOMPD PG882A METRO FER - Front End RouterCOMPD PG885A Metro-Core LengthCOMPD PG886A Metro-Core LinkCOMPD PG887A METRO-Edge Ethernet BandwidthCOMPD PG888A METRO-Edge Ethernet PortCOMPD PG889A METRO-Infrastructure EthernetCOMPD PG890A METRO-Media GatewayCOMPD PG892A METRO-Sync RacksCOMPD PG893A MSPE RoutersCOMPD PG895A P Router (large) CORECOMPD PG896A P Router METROCOMPD PG898A Core DirectorsCOMPD PG899A WDM to Metro links LinkCOMPD PG900A WDM to Metro links: LengthCOMPD PG901A Ethernet SwitchesCOMPD PG902A Ethernet Switch Customer Access CardsCOMPD PG911A Operator Services OA InlandCOMPD PG912A Operator Services OA InternationalCOMPD PG924A DQ Non ChargeableCOMPD PG933A PhonebooksCOMPD PG950C GEA Access Fibre SpineCOMPD PG950M GEA Access Fibre Spine MaintenanceCOMPD PG951C GEA Distribution Fibre

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COMPD PG951M GEA Distribution Fibre MaintenanceCOMPD PG952C GEA ElectronicsCOMPD PG953C GEA DSLAM & CabinetsCOMPD PG954C GEA Customer Site InstallationsCOMPD PG955M GEA FTTC RepairsCOMPD PG956M GEA FTTP RepairsCOMPD PG957P GEA FTTP ProvisionsCOMPD PG958P GEA FTTC ProvisionsCOMPD PG959C Access Distribution FibreCOMPD PG980R Openreach Repayment WorksCOMPD PG981R Openreach Time Related ChargesCOMPD PG982R Openreach Managed Services for WholesaleCOMPD PG984R Openreach Managed Services for GlobalCOMPD PG985R Openreach Managed Services for Retail OtherCOMPD PG989A Special Fault InvestigationCOMPD PG999A Adjustment PG on SOB30COMPE PG111C Access Fibre SpineCOMPE PG111M Local Lines Fibre Cable CurrentCOMPE PG114L ISDN30 ConnectionsCOMPE PG114M Local Lines Service Access Switches CurCOMPE PG115C Local Lines Access Radio Capital CapitalCOMPE PG115M Local Lines Access Radio CurrentCOMPE PG117C E Side Copper CapitalCOMPE PG117M E Side Copper CurrentCOMPE PG118C D Side Copper CapitalCOMPE PG118M D Side Copper CurrentCOMPE PG119A Telephony Over Passive Optical NetworkCOMPE PG120A Payphone Line CardsCOMPE PG121M Business PSTN MaintenanceCOMPE PG122M Residential PSTN MaintenanceCOMPE PG123M ISDN2 / Highway MaintenanceCOMPE PG124A ISDN30 Capital / MaintenanceCOMPE PG127A PSTN Line CardsCOMPE PG128A ISDN2/Highway Line CardsCOMPE PG129A Pair GainCOMPE PG130A Local Loop Unbundling Tie CablesCOMPE PG132B OR LLU Hostel RentalsCOMPE PG132N WH LLU Hostel RentalsCOMPE PG136A Local Loop Unbundling SurveysCOMPE PG140A Routing and RecordsCOMPE PG142A MDF Hardware JumperingCOMPE PG143A Software JumperingCOMPE PG145B ADSL Connections (Openreach)COMPE PG145N ADSL Connections (Wholesale)COMPE PG147B SDSL Connections (Openreach)COMPE PG147N SDSL Connections (Wholesale)COMPE PG149A Dropwire CapitalCOMPE PG150A ISDN2 SpecificCOMPE PG151B TAMS (Openreach)COMPE PG151N TAMS (Wholesale)COMPE PG152B DSL Rentals (Openreach)COMPE PG152N DSL Rentals overheads (Wholesale)COMPE PG153N DSL Rentals depreciation (Wholesale)COMPE PG170B OR Backhaul FibreCOMPE PG197A FTTC Service Delivery & DevelopmentCOMPE PG198A FTTP DevelopmentCOMPE PG211M Local Exchanges Digital System X CurrentCOMPE PG212M Local Exchanges Digital AXE10 CurrentCOMPE PG213C Local Exchanges UXD CapitalCOMPE PG213M Local Exchanges UXD CurrentCOMPE PG216C Local Exchanges General Switchboards CapCOMPE PG216M Local Exchanges General Switchboards CurCOMPE PG217E LE Frames Capital (Openreach)COMPE PG217F LE Frames Current (Openreach)COMPE PG217Q LE Frames Capital (Wholesale)COMPE PG217R LE Frames Current (Wholesale)COMPE PG219M Local Exch Operations & Surveillance CurCOMPE PG224A Universal Card Platform EquipmentCOMPE PG227A Main Exchanges ASUsCOMPE PG228A Signalling Transfer Point and Edge Link MonitorsCOMPE PG229A Signalling Point Relay and Core Link MonitorsCOMPE PG240A Line Test EquipmentCOMPE PG241A Repair Handling DutyCOMPE PG249C Main Exchange DLT - Capital

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COMPE PG249M Main Exchange DLT - CurrentCOMPE PG254A Main Exchange - Intelligent Access & MessagingCOMPE PG255B Main Exchange SwitchblockCOMPE PG257C Main Exchange Processors - CapitalCOMPE PG257M Main Exchange Processors - CurrentCOMPE PG260A Intelligent Contact Manager - PR0COMPE PG276A CISLCOMPE PG280C AXE10 LE Processor - CapitalCOMPE PG281C AXE10 LE DLT - CapitalCOMPE PG282A AXE10 LE Switch BlockCOMPE PG283A AXE10 LE Concentrator Set-UpCOMPE PG284A AXE10 LE Concentrator DurationCOMPE PG285C System X LE Processor - CapitalCOMPE PG286C System X LE - CapitalCOMPE PG287A System X LE Switch BlockCOMPE PG288A System X LE Concentrator Set-UpCOMPE PG289A System X LE Concentrator DurationCOMPE PG300T OLO Point of HandoverCOMPE PG301T SDH-Tier 0-LkCOMPE PG311T SDH-Tier 1-STM1-LkCOMPE PG313T SDH-Tier 1-STM4-LkCOMPE PG315T SDH-Tier 1-STM16-LkCOMPE PG321T SDH-Tier 2-STM1-LkCOMPE PG323T SDH-Tier 2-STM4-LkCOMPE PG325T SDH-Tier 2-STM16-LkCOMPE PG331T SDH-Tier 3-STM1-LkCOMPE PG333T SDH-Tier 3-STM4-LkCOMPE PG335T SDH-Tier 3-STM16-LkCOMPE PG341T SDH-Tier 4-STM1-LkCOMPE PG343T SDH-Tier 4-STM4-LkCOMPE PG345T SDH-Tier 4-STM16-LkCOMPE PG350N WH Inner Core FibreCOMPE PG351T SDH-TierSC -STM1-LkCOMPE PG353T SDH-TierSC -STM4-LkCOMPE PG355T SDH-TierSC -STM16-LkCOMPE PG359T SDH-Traffic GroomingCOMPE PG361T PDH-Metal-2Mbits/s-LkCOMPE PG365T PDH-Metal-34Mbits/s-LkCOMPE PG367T PDH-Metal-140Mbits/s-LkCOMPE PG371T PDH-Optical-2Mbits/s-LkCOMPE PG373T PDH-Optical-8Mbits/s-LkCOMPE PG375T PDH-Optical-34Mbits/s-LkCOMPE PG377T PDH-Optical-140Mbits/s-LkCOMPE PG379T PDH-Optical-565Mbits/s-LkCOMPE PG381T MSH STM1 LinkCOMPE PG383T MSH STM16 LinkCOMPE PG385T MSH STM64 LinkCOMPE PG391T PDH-Radio-8Mbits/s-LkCOMPE PG393T PDH-Radio-34Mbits/s-LkCOMPE PG395T PDH-Radio-140Mbits/s-LkCOMPE PG399T PDH-Traffic GroomingCOMPE PG400T ACE/ENA Core EquipmentCOMPE PG401A Netstream EquipmentCOMPE PG405A DMS100 Call Centre SwitchesCOMPE PG408A Carrier Pre Selection Customer Set-UpCOMPE PG411C Analogue Electric CapitalCOMPE PG411P Analogue ConnectionsCOMPE PG412C 64K Electronics CapitalCOMPE PG412M 64K Electronics MaintenanceCOMPE PG412P 64K ConnectionsCOMPE PG413P Private Circuits Megastream and IX ConnsCOMPE PG414M Private Circuits Intntl Anal IPLC CurCOMPE PG415M Private Circuits Intntl Dig IPLC CurrentCOMPE PG421S Private Circuits Analogue InstnCOMPE PG422S Private Circuits Kilostream InstnCOMPE PG426S Private Circuits AccessLine InstallationCOMPE PG440C ASDH 4x2MBit CapitalCOMPE PG440M ASDH 4x2MBit MaintenanceCOMPE PG441C ASDH 16x2MBit CapitalCOMPE PG441M ASDH 16x2MBit MaintenanceCOMPE PG442C 2MBit Copper Electric CapitalCOMPE PG442M 2MBit Copper Electric MaintenanceCOMPE PG443C 2MBit Fibre Electric CapitalCOMPE PG443M 2MBit Fibre Electric Maintenance

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COMPE PG444C 34MBit Fibre Electric CapitalCOMPE PG444M 34MBit Fibre Elect. MaintenanceCOMPE PG445C 140MBit Fibre Electric CapitalCOMPE PG445M 140MBit Fibre Elect. MaintenanceCOMPE PG446C 622MBit Fibre Elect. CapitalCOMPE PG446M 622MBit Fibre Elect. MaintenanceCOMPE PG447A SHDS ElectronicsCOMPE PG461A Private Circuits Test & Maintenance SysCOMPE PG462A Private Circuits Customer PremisesCOMPE PG463A Private Circuits TestingCOMPE PG483A Flexible Bandwidth ServicesCOMPE PG502B SG&A Openreach Sales Product ManagementCOMPE PG504B Number portability operational managementCOMPE PG505A SG & A Private CircuitsCOMPE PG506N SG & A PPC (Wholesale)COMPE PG507N SG & A Wholesale Access (Wholesale)COMPE PG508N SG & A Retail Access (Wholesale)COMPE PG509N SG & A General (Wholesale)COMPE PG511M Interconnect OCP MaintenanceCOMPE PG511P Interconnect OCP ProvisionCOMPE PG512A Product Management Policy & Planning IX OLOCOMPE PG570B OR Service Centre - Provision WLR PSTN/ISDN2COMPE PG571B OR Service Centre - Provision WLR ISDN30COMPE PG572B OR Service Centre - Provision LLUCOMPE PG573B OR Service Centre - Provision EthernetCOMPE PG574B OR Service Centre - Provision NGACOMPE PG575B OR Service Centre - Assurance WLR PSTN/ISDN2COMPE PG576B OR Service Centre - Assurance WLR ISDN30COMPE PG577B OR Service Centre - Assurance LLUCOMPE PG578B OR Service Centre - Assurance EthernetCOMPE PG579B OR Service Centre - Assurance NGACOMPE PG609N SG&A BroadbandCOMPE PG622A Public Payphones OperationsCOMPE PG651B Number Portability-SetUCostOMCactivitiesCOMPE PG653A ATM Customer Interface 2mb CardsCOMPE PG654A ATM Customer Interface 34mb CardsCOMPE PG656A ATM Network SwitchingCOMPE PG657A Framestream SwitchCOMPE PG658A ATM Customer Interface >155mb CardsCOMPE PG659A ATM Network Interface CardsCOMPE PG667A IP International PeeringCOMPE PG668A IP Network ManagementCOMPE PG669A IP Network Dial IPCOMPE PG670A IP Network Fixed AccessCOMPE PG671A IP Network VPNCOMPE PG672A IP Network BroadbandCOMPE PG673A IP Network BT IntranetCOMPE PG674A IP Core/ColossusCOMPE PG675A IP VOIP InfrastructureCOMPE PG676A IP ApplicationsCOMPE PG678A SIP serversCOMPE PG721A Circuit Provision Digital Higher OrderCOMPE PG722A Circuit Provision Digital Public NetworkCOMPE PG723A Circuit Provision Analogue Public NwkCOMPE PG732A Generic Data Amendments Network CostsCOMPE PG761A Special Applications SMDSCOMPE PG771A Special Applications Other DevelopmentCOMPE PG772A Openreach Systems & Development (Product Specific)COMPE PG823P BT Own Use Private CircuitsCOMPE PG855A Border Gateway & Signalling FirewallCOMPE PG856A CMSAN ISDN2 cardsCOMPE PG857A CMSAN Combi Cards BB elementCOMPE PG858A CMSAN Combi Cards Voice elementCOMPE PG859A CMSAN Control AccessCOMPE PG860A CMSAN Control TransportCOMPE PG861A CMSAN ISDN30 cardsCOMPE PG862A CMSAN Low Band SDSL cards =<2MbCOMPE PG863A CMSAN-FMSAN LengthCOMPE PG864A CMSAN-FMSAN LinkCOMPE PG865A Core-Core LengthCOMPE PG866A Core-Core LinkCOMPE PG867A Ethernet NTECOMPE PG869A FMSAN Control TransportCOMPE PG872A FMSAN TDM cards

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COMPE PG873A FMSAN to WDM LengthCOMPE PG874A FMSAN to WDM LinkCOMPE PG875A INODE -Nwk featuresCOMPE PG876A INODE-Voice Call Set-UpCOMPE PG877A ISDN30 NTECOMPE PG878A METRO BB LNSCOMPE PG879A METRO BBL3COMPE PG880A METRO BEA - Broadband Edge AggregatorCOMPE PG881A METRO BRAS - Broadband Remote Access ServerCOMPE PG882A METRO FER - Front End RouterCOMPE PG885A Metro-Core LengthCOMPE PG886A Metro-Core LinkCOMPE PG887A METRO-Edge Ethernet BandwidthCOMPE PG888A METRO-Edge Ethernet PortCOMPE PG889A METRO-Infrastructure EthernetCOMPE PG890A METRO-Media GatewayCOMPE PG892A METRO-Sync RacksCOMPE PG893A MSPE RoutersCOMPE PG895A P Router (large) CORECOMPE PG896A P Router METROCOMPE PG898A Core DirectorsCOMPE PG899A WDM to Metro links LinkCOMPE PG900A WDM to Metro links: LengthCOMPE PG901A Ethernet SwitchesCOMPE PG902A Ethernet Switch Customer Access CardsCOMPE PG911A Operator Services OA InlandCOMPE PG912A Operator Services OA InternationalCOMPE PG924A DQ Non ChargeableCOMPE PG933A PhonebooksCOMPE PG950C GEA Access Fibre SpineCOMPE PG950M GEA Access Fibre Spine MaintenanceCOMPE PG951C GEA Distribution FibreCOMPE PG951M GEA Distribution Fibre MaintenanceCOMPE PG952C GEA ElectronicsCOMPE PG953C GEA DSLAM & CabinetsCOMPE PG954C GEA Customer Site InstallationsCOMPE PG955M GEA FTTC RepairsCOMPE PG956M GEA FTTP RepairsCOMPE PG957P GEA FTTP ProvisionsCOMPE PG958P GEA FTTC ProvisionsCOMPE PG959C Access Distribution FibreCOMPE PG980R Openreach Repayment WorksCOMPE PG981R Openreach Time Related ChargesCOMPE PG982R Openreach Managed Services for WholesaleCOMPE PG984R Openreach Managed Services for GlobalCOMPE PG985R Openreach Managed Services for Retail OtherCOMPE PG989A Special Fault InvestigationCOMPE PG999A Adjustment PG on SOB30COMPF PG111C Access Fibre SpineCOMPF PG111M Local Lines Fibre Cable CurrentCOMPF PG114L ISDN30 ConnectionsCOMPF PG114M Local Lines Service Access Switches CurCOMPF PG115C Local Lines Access Radio Capital CapitalCOMPF PG115M Local Lines Access Radio CurrentCOMPF PG117C E Side Copper CapitalCOMPF PG117M E Side Copper CurrentCOMPF PG118C D Side Copper CapitalCOMPF PG118M D Side Copper CurrentCOMPF PG119A Telephony Over Passive Optical NetworkCOMPF PG120A Payphone Line CardsCOMPF PG121M Business PSTN MaintenanceCOMPF PG122M Residential PSTN MaintenanceCOMPF PG123M ISDN2 / Highway MaintenanceCOMPF PG124A ISDN30 Capital / MaintenanceCOMPF PG127A PSTN Line CardsCOMPF PG128A ISDN2/Highway Line CardsCOMPF PG129A Pair GainCOMPF PG130A Local Loop Unbundling Tie CablesCOMPF PG132B OR LLU Hostel RentalsCOMPF PG132N WH LLU Hostel RentalsCOMPF PG136A Local Loop Unbundling SurveysCOMPF PG140A Routing and RecordsCOMPF PG142A MDF Hardware JumperingCOMPF PG143A Software Jumpering

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COMPF PG145B ADSL Connections (Openreach)COMPF PG145N ADSL Connections (Wholesale)COMPF PG147B SDSL Connections (Openreach)COMPF PG147N SDSL Connections (Wholesale)COMPF PG149A Dropwire CapitalCOMPF PG150A ISDN2 SpecificCOMPF PG151B TAMS (Openreach)COMPF PG151N TAMS (Wholesale)COMPF PG152B DSL Rentals (Openreach)COMPF PG152N DSL Rentals overheads (Wholesale)COMPF PG153N DSL Rentals depreciation (Wholesale)COMPF PG170B OR Backhaul FibreCOMPF PG197A FTTC Service Delivery & DevelopmentCOMPF PG198A FTTP DevelopmentCOMPF PG211M Local Exchanges Digital System X CurrentCOMPF PG212M Local Exchanges Digital AXE10 CurrentCOMPF PG213C Local Exchanges UXD CapitalCOMPF PG213M Local Exchanges UXD CurrentCOMPF PG216C Local Exchanges General Switchboards CapCOMPF PG216M Local Exchanges General Switchboards CurCOMPF PG217E LE Frames Capital (Openreach)COMPF PG217F LE Frames Current (Openreach)COMPF PG217Q LE Frames Capital (Wholesale)COMPF PG217R LE Frames Current (Wholesale)COMPF PG219M Local Exch Operations & Surveillance CurCOMPF PG224A Universal Card Platform EquipmentCOMPF PG227A Main Exchanges ASUsCOMPF PG228A Signalling Transfer Point and Edge Link MonitorsCOMPF PG229A Signalling Point Relay and Core Link MonitorsCOMPF PG240A Line Test EquipmentCOMPF PG241A Repair Handling DutyCOMPF PG249C Main Exchange DLT - CapitalCOMPF PG249M Main Exchange DLT - CurrentCOMPF PG254A Main Exchange - Intelligent Access & MessagingCOMPF PG255B Main Exchange SwitchblockCOMPF PG257C Main Exchange Processors - CapitalCOMPF PG257M Main Exchange Processors - CurrentCOMPF PG260A Intelligent Contact Manager - PR0COMPF PG276A CISLCOMPF PG280C AXE10 LE Processor - CapitalCOMPF PG281C AXE10 LE DLT - CapitalCOMPF PG282A AXE10 LE Switch BlockCOMPF PG283A AXE10 LE Concentrator Set-UpCOMPF PG284A AXE10 LE Concentrator DurationCOMPF PG285C System X LE Processor - CapitalCOMPF PG286C System X LE - CapitalCOMPF PG287A System X LE Switch BlockCOMPF PG288A System X LE Concentrator Set-UpCOMPF PG289A System X LE Concentrator DurationCOMPF PG300T OLO Point of HandoverCOMPF PG301T SDH-Tier 0-LkCOMPF PG311T SDH-Tier 1-STM1-LkCOMPF PG313T SDH-Tier 1-STM4-LkCOMPF PG315T SDH-Tier 1-STM16-LkCOMPF PG321T SDH-Tier 2-STM1-LkCOMPF PG323T SDH-Tier 2-STM4-LkCOMPF PG325T SDH-Tier 2-STM16-LkCOMPF PG331T SDH-Tier 3-STM1-LkCOMPF PG333T SDH-Tier 3-STM4-LkCOMPF PG335T SDH-Tier 3-STM16-LkCOMPF PG341T SDH-Tier 4-STM1-LkCOMPF PG343T SDH-Tier 4-STM4-LkCOMPF PG345T SDH-Tier 4-STM16-LkCOMPF PG350N WH Inner Core FibreCOMPF PG351T SDH-TierSC -STM1-LkCOMPF PG353T SDH-TierSC -STM4-LkCOMPF PG355T SDH-TierSC -STM16-LkCOMPF PG359T SDH-Traffic GroomingCOMPF PG361T PDH-Metal-2Mbits/s-LkCOMPF PG365T PDH-Metal-34Mbits/s-LkCOMPF PG367T PDH-Metal-140Mbits/s-LkCOMPF PG371T PDH-Optical-2Mbits/s-LkCOMPF PG373T PDH-Optical-8Mbits/s-LkCOMPF PG375T PDH-Optical-34Mbits/s-Lk

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COMPF PG377T PDH-Optical-140Mbits/s-LkCOMPF PG379T PDH-Optical-565Mbits/s-LkCOMPF PG381T MSH STM1 LinkCOMPF PG383T MSH STM16 LinkCOMPF PG385T MSH STM64 LinkCOMPF PG391T PDH-Radio-8Mbits/s-LkCOMPF PG393T PDH-Radio-34Mbits/s-LkCOMPF PG395T PDH-Radio-140Mbits/s-LkCOMPF PG399T PDH-Traffic GroomingCOMPF PG400T ACE/ENA Core EquipmentCOMPF PG401A Netstream EquipmentCOMPF PG405A DMS100 Call Centre SwitchesCOMPF PG408A Carrier Pre Selection Customer Set-UpCOMPF PG411C Analogue Electric CapitalCOMPF PG411P Analogue ConnectionsCOMPF PG412C 64K Electronics CapitalCOMPF PG412M 64K Electronics MaintenanceCOMPF PG412P 64K ConnectionsCOMPF PG413P Private Circuits Megastream and IX ConnsCOMPF PG414M Private Circuits Intntl Anal IPLC CurCOMPF PG415M Private Circuits Intntl Dig IPLC CurrentCOMPF PG421S Private Circuits Analogue InstnCOMPF PG422S Private Circuits Kilostream InstnCOMPF PG426S Private Circuits AccessLine InstallationCOMPF PG440C ASDH 4x2MBit CapitalCOMPF PG440M ASDH 4x2MBit MaintenanceCOMPF PG441C ASDH 16x2MBit CapitalCOMPF PG441M ASDH 16x2MBit MaintenanceCOMPF PG442C 2MBit Copper Electric CapitalCOMPF PG442M 2MBit Copper Electric MaintenanceCOMPF PG443C 2MBit Fibre Electric CapitalCOMPF PG443M 2MBit Fibre Electric MaintenanceCOMPF PG444C 34MBit Fibre Electric CapitalCOMPF PG444M 34MBit Fibre Elect. MaintenanceCOMPF PG445C 140MBit Fibre Electric CapitalCOMPF PG445M 140MBit Fibre Elect. MaintenanceCOMPF PG446C 622MBit Fibre Elect. CapitalCOMPF PG446M 622MBit Fibre Elect. MaintenanceCOMPF PG447A SHDS ElectronicsCOMPF PG461A Private Circuits Test & Maintenance SysCOMPF PG462A Private Circuits Customer PremisesCOMPF PG463A Private Circuits TestingCOMPF PG483A Flexible Bandwidth ServicesCOMPF PG502B SG&A Openreach Sales Product ManagementCOMPF PG504B Number portability operational managementCOMPF PG505A SG & A Private CircuitsCOMPF PG506N SG & A PPC (Wholesale)COMPF PG507N SG & A Wholesale Access (Wholesale)COMPF PG508N SG & A Retail Access (Wholesale)COMPF PG509N SG & A General (Wholesale)COMPF PG511M Interconnect OCP MaintenanceCOMPF PG511P Interconnect OCP ProvisionCOMPF PG512A Product Management Policy & Planning IX OLOCOMPF PG570B OR Service Centre - Provision WLR PSTN/ISDN2COMPF PG571B OR Service Centre - Provision WLR ISDN30COMPF PG572B OR Service Centre - Provision LLUCOMPF PG573B OR Service Centre - Provision EthernetCOMPF PG574B OR Service Centre - Provision NGACOMPF PG575B OR Service Centre - Assurance WLR PSTN/ISDN2COMPF PG576B OR Service Centre - Assurance WLR ISDN30COMPF PG577B OR Service Centre - Assurance LLUCOMPF PG578B OR Service Centre - Assurance EthernetCOMPF PG579B OR Service Centre - Assurance NGACOMPF PG609N SG&A BroadbandCOMPF PG622A Public Payphones OperationsCOMPF PG651B Number Portability-SetUCostOMCactivitiesCOMPF PG653A ATM Customer Interface 2mb CardsCOMPF PG654A ATM Customer Interface 34mb CardsCOMPF PG656A ATM Network SwitchingCOMPF PG657A Framestream SwitchCOMPF PG658A ATM Customer Interface >155mb CardsCOMPF PG659A ATM Network Interface CardsCOMPF PG667A IP International PeeringCOMPF PG668A IP Network Management

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COMPF PG669A IP Network Dial IPCOMPF PG670A IP Network Fixed AccessCOMPF PG671A IP Network VPNCOMPF PG672A IP Network BroadbandCOMPF PG673A IP Network BT IntranetCOMPF PG674A IP Core/ColossusCOMPF PG675A IP VOIP InfrastructureCOMPF PG676A IP ApplicationsCOMPF PG678A SIP serversCOMPF PG721A Circuit Provision Digital Higher OrderCOMPF PG722A Circuit Provision Digital Public NetworkCOMPF PG723A Circuit Provision Analogue Public NwkCOMPF PG732A Generic Data Amendments Network CostsCOMPF PG761A Special Applications SMDSCOMPF PG771A Special Applications Other DevelopmentCOMPF PG772A Openreach Systems & Development (Product Specific)COMPF PG823P BT Own Use Private CircuitsCOMPF PG855A Border Gateway & Signalling FirewallCOMPF PG856A CMSAN ISDN2 cardsCOMPF PG857A CMSAN Combi Cards BB elementCOMPF PG858A CMSAN Combi Cards Voice elementCOMPF PG859A CMSAN Control AccessCOMPF PG860A CMSAN Control TransportCOMPF PG861A CMSAN ISDN30 cardsCOMPF PG862A CMSAN Low Band SDSL cards =<2MbCOMPF PG863A CMSAN-FMSAN LengthCOMPF PG864A CMSAN-FMSAN LinkCOMPF PG865A Core-Core LengthCOMPF PG866A Core-Core LinkCOMPF PG867A Ethernet NTECOMPF PG869A FMSAN Control TransportCOMPF PG872A FMSAN TDM cardsCOMPF PG873A FMSAN to WDM LengthCOMPF PG874A FMSAN to WDM LinkCOMPF PG875A INODE -Nwk featuresCOMPF PG876A INODE-Voice Call Set-UpCOMPF PG877A ISDN30 NTECOMPF PG878A METRO BB LNSCOMPF PG879A METRO BBL3COMPF PG880A METRO BEA - Broadband Edge AggregatorCOMPF PG881A METRO BRAS - Broadband Remote Access ServerCOMPF PG882A METRO FER - Front End RouterCOMPF PG885A Metro-Core LengthCOMPF PG886A Metro-Core LinkCOMPF PG887A METRO-Edge Ethernet BandwidthCOMPF PG888A METRO-Edge Ethernet PortCOMPF PG889A METRO-Infrastructure EthernetCOMPF PG890A METRO-Media GatewayCOMPF PG892A METRO-Sync RacksCOMPF PG893A MSPE RoutersCOMPF PG895A P Router (large) CORECOMPF PG896A P Router METROCOMPF PG898A Core DirectorsCOMPF PG899A WDM to Metro links LinkCOMPF PG900A WDM to Metro links: LengthCOMPF PG901A Ethernet SwitchesCOMPF PG902A Ethernet Switch Customer Access CardsCOMPF PG911A Operator Services OA InlandCOMPF PG912A Operator Services OA InternationalCOMPF PG924A DQ Non ChargeableCOMPF PG933A PhonebooksCOMPF PG950C GEA Access Fibre SpineCOMPF PG950M GEA Access Fibre Spine MaintenanceCOMPF PG951C GEA Distribution FibreCOMPF PG951M GEA Distribution Fibre MaintenanceCOMPF PG952C GEA ElectronicsCOMPF PG953C GEA DSLAM & CabinetsCOMPF PG954C GEA Customer Site InstallationsCOMPF PG955M GEA FTTC RepairsCOMPF PG956M GEA FTTP RepairsCOMPF PG957P GEA FTTP ProvisionsCOMPF PG958P GEA FTTC ProvisionsCOMPF PG959C Access Distribution FibreCOMPF PG980R Openreach Repayment Works

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COMPF PG981R Openreach Time Related ChargesCOMPF PG982R Openreach Managed Services for WholesaleCOMPF PG984R Openreach Managed Services for GlobalCOMPF PG985R Openreach Managed Services for Retail OtherCOMPF PG989A Special Fault InvestigationCOMPF PG999A Adjustment PG on SOB30COMPG PG111C Access Fibre SpineCOMPG PG111M Local Lines Fibre Cable CurrentCOMPG PG114L ISDN30 ConnectionsCOMPG PG114M Local Lines Service Access Switches CurCOMPG PG115C Local Lines Access Radio Capital CapitalCOMPG PG115M Local Lines Access Radio CurrentCOMPG PG117C E Side Copper CapitalCOMPG PG117M E Side Copper CurrentCOMPG PG118C D Side Copper CapitalCOMPG PG118M D Side Copper CurrentCOMPG PG119A Telephony Over Passive Optical NetworkCOMPG PG120A Payphone Line CardsCOMPG PG121M Business PSTN MaintenanceCOMPG PG122M Residential PSTN MaintenanceCOMPG PG123M ISDN2 / Highway MaintenanceCOMPG PG124A ISDN30 Capital / MaintenanceCOMPG PG127A PSTN Line CardsCOMPG PG128A ISDN2/Highway Line CardsCOMPG PG129A Pair GainCOMPG PG130A Local Loop Unbundling Tie CablesCOMPG PG132B OR LLU Hostel RentalsCOMPG PG132N WH LLU Hostel RentalsCOMPG PG136A Local Loop Unbundling SurveysCOMPG PG140A Routing and RecordsCOMPG PG142A MDF Hardware JumperingCOMPG PG143A Software JumperingCOMPG PG145B ADSL Connections (Openreach)COMPG PG145N ADSL Connections (Wholesale)COMPG PG147B SDSL Connections (Openreach)COMPG PG147N SDSL Connections (Wholesale)COMPG PG149A Dropwire CapitalCOMPG PG150A ISDN2 SpecificCOMPG PG151B TAMS (Openreach)COMPG PG151N TAMS (Wholesale)COMPG PG152B DSL Rentals (Openreach)COMPG PG152N DSL Rentals overheads (Wholesale)COMPG PG153N DSL Rentals depreciation (Wholesale)COMPG PG170B OR Backhaul FibreCOMPG PG197A FTTC Service Delivery & DevelopmentCOMPG PG198A FTTP DevelopmentCOMPG PG211M Local Exchanges Digital System X CurrentCOMPG PG212M Local Exchanges Digital AXE10 CurrentCOMPG PG213C Local Exchanges UXD CapitalCOMPG PG213M Local Exchanges UXD CurrentCOMPG PG216C Local Exchanges General Switchboards CapCOMPG PG216M Local Exchanges General Switchboards CurCOMPG PG217E LE Frames Capital (Openreach)COMPG PG217F LE Frames Current (Openreach)COMPG PG217Q LE Frames Capital (Wholesale)COMPG PG217R LE Frames Current (Wholesale)COMPG PG219M Local Exch Operations & Surveillance CurCOMPG PG224A Universal Card Platform EquipmentCOMPG PG227A Main Exchanges ASUsCOMPG PG228A Signalling Transfer Point and Edge Link MonitorsCOMPG PG229A Signalling Point Relay and Core Link MonitorsCOMPG PG240A Line Test EquipmentCOMPG PG241A Repair Handling DutyCOMPG PG249C Main Exchange DLT - CapitalCOMPG PG249M Main Exchange DLT - CurrentCOMPG PG254A Main Exchange - Intelligent Access & MessagingCOMPG PG255B Main Exchange SwitchblockCOMPG PG257C Main Exchange Processors - CapitalCOMPG PG257M Main Exchange Processors - CurrentCOMPG PG260A Intelligent Contact Manager - PR0COMPG PG276A CISLCOMPG PG280C AXE10 LE Processor - CapitalCOMPG PG281C AXE10 LE DLT - CapitalCOMPG PG282A AXE10 LE Switch Block

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COMPG PG283A AXE10 LE Concentrator Set-UpCOMPG PG284A AXE10 LE Concentrator DurationCOMPG PG285C System X LE Processor - CapitalCOMPG PG286C System X LE - CapitalCOMPG PG287A System X LE Switch BlockCOMPG PG288A System X LE Concentrator Set-UpCOMPG PG289A System X LE Concentrator DurationCOMPG PG300T OLO Point of HandoverCOMPG PG301T SDH-Tier 0-LkCOMPG PG311T SDH-Tier 1-STM1-LkCOMPG PG313T SDH-Tier 1-STM4-LkCOMPG PG315T SDH-Tier 1-STM16-LkCOMPG PG321T SDH-Tier 2-STM1-LkCOMPG PG323T SDH-Tier 2-STM4-LkCOMPG PG325T SDH-Tier 2-STM16-LkCOMPG PG331T SDH-Tier 3-STM1-LkCOMPG PG333T SDH-Tier 3-STM4-LkCOMPG PG335T SDH-Tier 3-STM16-LkCOMPG PG341T SDH-Tier 4-STM1-LkCOMPG PG343T SDH-Tier 4-STM4-LkCOMPG PG345T SDH-Tier 4-STM16-LkCOMPG PG350N WH Inner Core FibreCOMPG PG351T SDH-TierSC -STM1-LkCOMPG PG353T SDH-TierSC -STM4-LkCOMPG PG355T SDH-TierSC -STM16-LkCOMPG PG359T SDH-Traffic GroomingCOMPG PG361T PDH-Metal-2Mbits/s-LkCOMPG PG365T PDH-Metal-34Mbits/s-LkCOMPG PG367T PDH-Metal-140Mbits/s-LkCOMPG PG371T PDH-Optical-2Mbits/s-LkCOMPG PG373T PDH-Optical-8Mbits/s-LkCOMPG PG375T PDH-Optical-34Mbits/s-LkCOMPG PG377T PDH-Optical-140Mbits/s-LkCOMPG PG379T PDH-Optical-565Mbits/s-LkCOMPG PG381T MSH STM1 LinkCOMPG PG383T MSH STM16 LinkCOMPG PG385T MSH STM64 LinkCOMPG PG391T PDH-Radio-8Mbits/s-LkCOMPG PG393T PDH-Radio-34Mbits/s-LkCOMPG PG395T PDH-Radio-140Mbits/s-LkCOMPG PG399T PDH-Traffic GroomingCOMPG PG400T ACE/ENA Core EquipmentCOMPG PG401A Netstream EquipmentCOMPG PG405A DMS100 Call Centre SwitchesCOMPG PG408A Carrier Pre Selection Customer Set-UpCOMPG PG411C Analogue Electric CapitalCOMPG PG411P Analogue ConnectionsCOMPG PG412C 64K Electronics CapitalCOMPG PG412M 64K Electronics MaintenanceCOMPG PG412P 64K ConnectionsCOMPG PG413P Private Circuits Megastream and IX ConnsCOMPG PG414M Private Circuits Intntl Anal IPLC CurCOMPG PG415M Private Circuits Intntl Dig IPLC CurrentCOMPG PG421S Private Circuits Analogue InstnCOMPG PG422S Private Circuits Kilostream InstnCOMPG PG426S Private Circuits AccessLine InstallationCOMPG PG440C ASDH 4x2MBit CapitalCOMPG PG440M ASDH 4x2MBit MaintenanceCOMPG PG441C ASDH 16x2MBit CapitalCOMPG PG441M ASDH 16x2MBit MaintenanceCOMPG PG442C 2MBit Copper Electric CapitalCOMPG PG442M 2MBit Copper Electric MaintenanceCOMPG PG443C 2MBit Fibre Electric CapitalCOMPG PG443M 2MBit Fibre Electric MaintenanceCOMPG PG444C 34MBit Fibre Electric CapitalCOMPG PG444M 34MBit Fibre Elect. MaintenanceCOMPG PG445C 140MBit Fibre Electric CapitalCOMPG PG445M 140MBit Fibre Elect. MaintenanceCOMPG PG446C 622MBit Fibre Elect. CapitalCOMPG PG446M 622MBit Fibre Elect. MaintenanceCOMPG PG447A SHDS ElectronicsCOMPG PG461A Private Circuits Test & Maintenance SysCOMPG PG462A Private Circuits Customer PremisesCOMPG PG463A Private Circuits Testing

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COMPG PG483A Flexible Bandwidth ServicesCOMPG PG502B SG&A Openreach Sales Product ManagementCOMPG PG504B Number portability operational managementCOMPG PG505A SG & A Private CircuitsCOMPG PG506N SG & A PPC (Wholesale)COMPG PG507N SG & A Wholesale Access (Wholesale)COMPG PG508N SG & A Retail Access (Wholesale)COMPG PG509N SG & A General (Wholesale)COMPG PG511M Interconnect OCP MaintenanceCOMPG PG511P Interconnect OCP ProvisionCOMPG PG512A Product Management Policy & Planning IX OLOCOMPG PG570B OR Service Centre - Provision WLR PSTN/ISDN2COMPG PG571B OR Service Centre - Provision WLR ISDN30COMPG PG572B OR Service Centre - Provision LLUCOMPG PG573B OR Service Centre - Provision EthernetCOMPG PG574B OR Service Centre - Provision NGACOMPG PG575B OR Service Centre - Assurance WLR PSTN/ISDN2COMPG PG576B OR Service Centre - Assurance WLR ISDN30COMPG PG577B OR Service Centre - Assurance LLUCOMPG PG578B OR Service Centre - Assurance EthernetCOMPG PG579B OR Service Centre - Assurance NGACOMPG PG609N SG&A BroadbandCOMPG PG622A Public Payphones OperationsCOMPG PG651B Number Portability-SetUCostOMCactivitiesCOMPG PG653A ATM Customer Interface 2mb CardsCOMPG PG654A ATM Customer Interface 34mb CardsCOMPG PG656A ATM Network SwitchingCOMPG PG657A Framestream SwitchCOMPG PG658A ATM Customer Interface >155mb CardsCOMPG PG659A ATM Network Interface CardsCOMPG PG667A IP International PeeringCOMPG PG668A IP Network ManagementCOMPG PG669A IP Network Dial IPCOMPG PG670A IP Network Fixed AccessCOMPG PG671A IP Network VPNCOMPG PG672A IP Network BroadbandCOMPG PG673A IP Network BT IntranetCOMPG PG674A IP Core/ColossusCOMPG PG675A IP VOIP InfrastructureCOMPG PG676A IP ApplicationsCOMPG PG678A SIP serversCOMPG PG721A Circuit Provision Digital Higher OrderCOMPG PG722A Circuit Provision Digital Public NetworkCOMPG PG723A Circuit Provision Analogue Public NwkCOMPG PG732A Generic Data Amendments Network CostsCOMPG PG761A Special Applications SMDSCOMPG PG771A Special Applications Other DevelopmentCOMPG PG772A Openreach Systems & Development (Product Specific)COMPG PG823P BT Own Use Private CircuitsCOMPG PG855A Border Gateway & Signalling FirewallCOMPG PG856A CMSAN ISDN2 cardsCOMPG PG857A CMSAN Combi Cards BB elementCOMPG PG858A CMSAN Combi Cards Voice elementCOMPG PG859A CMSAN Control AccessCOMPG PG860A CMSAN Control TransportCOMPG PG861A CMSAN ISDN30 cardsCOMPG PG862A CMSAN Low Band SDSL cards =<2MbCOMPG PG863A CMSAN-FMSAN LengthCOMPG PG864A CMSAN-FMSAN LinkCOMPG PG865A Core-Core LengthCOMPG PG866A Core-Core LinkCOMPG PG867A Ethernet NTECOMPG PG869A FMSAN Control TransportCOMPG PG872A FMSAN TDM cardsCOMPG PG873A FMSAN to WDM LengthCOMPG PG874A FMSAN to WDM LinkCOMPG PG875A INODE -Nwk featuresCOMPG PG876A INODE-Voice Call Set-UpCOMPG PG877A ISDN30 NTECOMPG PG878A METRO BB LNSCOMPG PG879A METRO BBL3COMPG PG880A METRO BEA - Broadband Edge AggregatorCOMPG PG881A METRO BRAS - Broadband Remote Access ServerCOMPG PG882A METRO FER - Front End Router

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COMPG PG885A Metro-Core LengthCOMPG PG886A Metro-Core LinkCOMPG PG887A METRO-Edge Ethernet BandwidthCOMPG PG888A METRO-Edge Ethernet PortCOMPG PG889A METRO-Infrastructure EthernetCOMPG PG890A METRO-Media GatewayCOMPG PG892A METRO-Sync RacksCOMPG PG893A MSPE RoutersCOMPG PG895A P Router (large) CORECOMPG PG896A P Router METROCOMPG PG898A Core DirectorsCOMPG PG899A WDM to Metro links LinkCOMPG PG900A WDM to Metro links: LengthCOMPG PG901A Ethernet SwitchesCOMPG PG902A Ethernet Switch Customer Access CardsCOMPG PG911A Operator Services OA InlandCOMPG PG912A Operator Services OA InternationalCOMPG PG924A DQ Non ChargeableCOMPG PG933A PhonebooksCOMPG PG950C GEA Access Fibre SpineCOMPG PG950M GEA Access Fibre Spine MaintenanceCOMPG PG951C GEA Distribution FibreCOMPG PG951M GEA Distribution Fibre MaintenanceCOMPG PG952C GEA ElectronicsCOMPG PG953C GEA DSLAM & CabinetsCOMPG PG954C GEA Customer Site InstallationsCOMPG PG955M GEA FTTC RepairsCOMPG PG956M GEA FTTP RepairsCOMPG PG957P GEA FTTP ProvisionsCOMPG PG958P GEA FTTC ProvisionsCOMPG PG959C Access Distribution FibreCOMPG PG980R Openreach Repayment WorksCOMPG PG981R Openreach Time Related ChargesCOMPG PG982R Openreach Managed Services for WholesaleCOMPG PG984R Openreach Managed Services for GlobalCOMPG PG985R Openreach Managed Services for Retail OtherCOMPG PG989A Special Fault InvestigationCOMPG PG999A Adjustment PG on SOB30COMPH PG111C Access Fibre SpineCOMPH PG111M Local Lines Fibre Cable CurrentCOMPH PG114L ISDN30 ConnectionsCOMPH PG114M Local Lines Service Access Switches CurCOMPH PG115C Local Lines Access Radio Capital CapitalCOMPH PG115M Local Lines Access Radio CurrentCOMPH PG117C E Side Copper CapitalCOMPH PG117M E Side Copper CurrentCOMPH PG118C D Side Copper CapitalCOMPH PG118M D Side Copper CurrentCOMPH PG119A Telephony Over Passive Optical NetworkCOMPH PG120A Payphone Line CardsCOMPH PG121M Business PSTN MaintenanceCOMPH PG122M Residential PSTN MaintenanceCOMPH PG123M ISDN2 / Highway MaintenanceCOMPH PG124A ISDN30 Capital / MaintenanceCOMPH PG127A PSTN Line CardsCOMPH PG128A ISDN2/Highway Line CardsCOMPH PG129A Pair GainCOMPH PG130A Local Loop Unbundling Tie CablesCOMPH PG132B OR LLU Hostel RentalsCOMPH PG132N WH LLU Hostel RentalsCOMPH PG136A Local Loop Unbundling SurveysCOMPH PG140A Routing and RecordsCOMPH PG142A MDF Hardware JumperingCOMPH PG143A Software JumperingCOMPH PG145B ADSL Connections (Openreach)COMPH PG145N ADSL Connections (Wholesale)COMPH PG147B SDSL Connections (Openreach)COMPH PG147N SDSL Connections (Wholesale)COMPH PG149A Dropwire CapitalCOMPH PG150A ISDN2 SpecificCOMPH PG151B TAMS (Openreach)COMPH PG151N TAMS (Wholesale)COMPH PG152B DSL Rentals (Openreach)COMPH PG152N DSL Rentals overheads (Wholesale)

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COMPH PG153N DSL Rentals depreciation (Wholesale)COMPH PG170B OR Backhaul FibreCOMPH PG197A FTTC Service Delivery & DevelopmentCOMPH PG198A FTTP DevelopmentCOMPH PG211M Local Exchanges Digital System X CurrentCOMPH PG212M Local Exchanges Digital AXE10 CurrentCOMPH PG213C Local Exchanges UXD CapitalCOMPH PG213M Local Exchanges UXD CurrentCOMPH PG216C Local Exchanges General Switchboards CapCOMPH PG216M Local Exchanges General Switchboards CurCOMPH PG217E LE Frames Capital (Openreach)COMPH PG217F LE Frames Current (Openreach)COMPH PG217Q LE Frames Capital (Wholesale)COMPH PG217R LE Frames Current (Wholesale)COMPH PG219M Local Exch Operations & Surveillance CurCOMPH PG224A Universal Card Platform EquipmentCOMPH PG227A Main Exchanges ASUsCOMPH PG228A Signalling Transfer Point and Edge Link MonitorsCOMPH PG229A Signalling Point Relay and Core Link MonitorsCOMPH PG240A Line Test EquipmentCOMPH PG241A Repair Handling DutyCOMPH PG249C Main Exchange DLT - CapitalCOMPH PG249M Main Exchange DLT - CurrentCOMPH PG254A Main Exchange - Intelligent Access & MessagingCOMPH PG255B Main Exchange SwitchblockCOMPH PG257C Main Exchange Processors - CapitalCOMPH PG257M Main Exchange Processors - CurrentCOMPH PG260A Intelligent Contact Manager - PR0COMPH PG276A CISLCOMPH PG280C AXE10 LE Processor - CapitalCOMPH PG281C AXE10 LE DLT - CapitalCOMPH PG282A AXE10 LE Switch BlockCOMPH PG283A AXE10 LE Concentrator Set-UpCOMPH PG284A AXE10 LE Concentrator DurationCOMPH PG285C System X LE Processor - CapitalCOMPH PG286C System X LE - CapitalCOMPH PG287A System X LE Switch BlockCOMPH PG288A System X LE Concentrator Set-UpCOMPH PG289A System X LE Concentrator DurationCOMPH PG300T OLO Point of HandoverCOMPH PG301T SDH-Tier 0-LkCOMPH PG311T SDH-Tier 1-STM1-LkCOMPH PG313T SDH-Tier 1-STM4-LkCOMPH PG315T SDH-Tier 1-STM16-LkCOMPH PG321T SDH-Tier 2-STM1-LkCOMPH PG323T SDH-Tier 2-STM4-LkCOMPH PG325T SDH-Tier 2-STM16-LkCOMPH PG331T SDH-Tier 3-STM1-LkCOMPH PG333T SDH-Tier 3-STM4-LkCOMPH PG335T SDH-Tier 3-STM16-LkCOMPH PG341T SDH-Tier 4-STM1-LkCOMPH PG343T SDH-Tier 4-STM4-LkCOMPH PG345T SDH-Tier 4-STM16-LkCOMPH PG350N WH Inner Core FibreCOMPH PG351T SDH-TierSC -STM1-LkCOMPH PG353T SDH-TierSC -STM4-LkCOMPH PG355T SDH-TierSC -STM16-LkCOMPH PG359T SDH-Traffic GroomingCOMPH PG361T PDH-Metal-2Mbits/s-LkCOMPH PG365T PDH-Metal-34Mbits/s-LkCOMPH PG367T PDH-Metal-140Mbits/s-LkCOMPH PG371T PDH-Optical-2Mbits/s-LkCOMPH PG373T PDH-Optical-8Mbits/s-LkCOMPH PG375T PDH-Optical-34Mbits/s-LkCOMPH PG377T PDH-Optical-140Mbits/s-LkCOMPH PG379T PDH-Optical-565Mbits/s-LkCOMPH PG381T MSH STM1 LinkCOMPH PG383T MSH STM16 LinkCOMPH PG385T MSH STM64 LinkCOMPH PG391T PDH-Radio-8Mbits/s-LkCOMPH PG393T PDH-Radio-34Mbits/s-LkCOMPH PG395T PDH-Radio-140Mbits/s-LkCOMPH PG399T PDH-Traffic GroomingCOMPH PG400T ACE/ENA Core Equipment

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COMPH PG401A Netstream EquipmentCOMPH PG405A DMS100 Call Centre SwitchesCOMPH PG408A Carrier Pre Selection Customer Set-UpCOMPH PG411C Analogue Electric CapitalCOMPH PG411P Analogue ConnectionsCOMPH PG412C 64K Electronics CapitalCOMPH PG412M 64K Electronics MaintenanceCOMPH PG412P 64K ConnectionsCOMPH PG413P Private Circuits Megastream and IX ConnsCOMPH PG414M Private Circuits Intntl Anal IPLC CurCOMPH PG415M Private Circuits Intntl Dig IPLC CurrentCOMPH PG421S Private Circuits Analogue InstnCOMPH PG422S Private Circuits Kilostream InstnCOMPH PG426S Private Circuits AccessLine InstallationCOMPH PG440C ASDH 4x2MBit CapitalCOMPH PG440M ASDH 4x2MBit MaintenanceCOMPH PG441C ASDH 16x2MBit CapitalCOMPH PG441M ASDH 16x2MBit MaintenanceCOMPH PG442C 2MBit Copper Electric CapitalCOMPH PG442M 2MBit Copper Electric MaintenanceCOMPH PG443C 2MBit Fibre Electric CapitalCOMPH PG443M 2MBit Fibre Electric MaintenanceCOMPH PG444C 34MBit Fibre Electric CapitalCOMPH PG444M 34MBit Fibre Elect. MaintenanceCOMPH PG445C 140MBit Fibre Electric CapitalCOMPH PG445M 140MBit Fibre Elect. MaintenanceCOMPH PG446C 622MBit Fibre Elect. CapitalCOMPH PG446M 622MBit Fibre Elect. MaintenanceCOMPH PG447A SHDS ElectronicsCOMPH PG461A Private Circuits Test & Maintenance SysCOMPH PG462A Private Circuits Customer PremisesCOMPH PG463A Private Circuits TestingCOMPH PG483A Flexible Bandwidth ServicesCOMPH PG502B SG&A Openreach Sales Product ManagementCOMPH PG504B Number portability operational managementCOMPH PG505A SG & A Private CircuitsCOMPH PG506N SG & A PPC (Wholesale)COMPH PG507N SG & A Wholesale Access (Wholesale)COMPH PG508N SG & A Retail Access (Wholesale)COMPH PG509N SG & A General (Wholesale)COMPH PG511M Interconnect OCP MaintenanceCOMPH PG511P Interconnect OCP ProvisionCOMPH PG512A Product Management Policy & Planning IX OLOCOMPH PG570B OR Service Centre - Provision WLR PSTN/ISDN2COMPH PG571B OR Service Centre - Provision WLR ISDN30COMPH PG572B OR Service Centre - Provision LLUCOMPH PG573B OR Service Centre - Provision EthernetCOMPH PG574B OR Service Centre - Provision NGACOMPH PG575B OR Service Centre - Assurance WLR PSTN/ISDN2COMPH PG576B OR Service Centre - Assurance WLR ISDN30COMPH PG577B OR Service Centre - Assurance LLUCOMPH PG578B OR Service Centre - Assurance EthernetCOMPH PG579B OR Service Centre - Assurance NGACOMPH PG609N SG&A BroadbandCOMPH PG622A Public Payphones OperationsCOMPH PG651B Number Portability-SetUCostOMCactivitiesCOMPH PG653A ATM Customer Interface 2mb CardsCOMPH PG654A ATM Customer Interface 34mb CardsCOMPH PG656A ATM Network SwitchingCOMPH PG657A Framestream SwitchCOMPH PG658A ATM Customer Interface >155mb CardsCOMPH PG659A ATM Network Interface CardsCOMPH PG667A IP International PeeringCOMPH PG668A IP Network ManagementCOMPH PG669A IP Network Dial IPCOMPH PG670A IP Network Fixed AccessCOMPH PG671A IP Network VPNCOMPH PG672A IP Network BroadbandCOMPH PG673A IP Network BT IntranetCOMPH PG674A IP Core/ColossusCOMPH PG675A IP VOIP InfrastructureCOMPH PG676A IP ApplicationsCOMPH PG678A SIP serversCOMPH PG721A Circuit Provision Digital Higher Order

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COMPH PG722A Circuit Provision Digital Public NetworkCOMPH PG723A Circuit Provision Analogue Public NwkCOMPH PG732A Generic Data Amendments Network CostsCOMPH PG761A Special Applications SMDSCOMPH PG771A Special Applications Other DevelopmentCOMPH PG772A Openreach Systems & Development (Product Specific)COMPH PG823P BT Own Use Private CircuitsCOMPH PG855A Border Gateway & Signalling FirewallCOMPH PG856A CMSAN ISDN2 cardsCOMPH PG857A CMSAN Combi Cards BB elementCOMPH PG858A CMSAN Combi Cards Voice elementCOMPH PG859A CMSAN Control AccessCOMPH PG860A CMSAN Control TransportCOMPH PG861A CMSAN ISDN30 cardsCOMPH PG862A CMSAN Low Band SDSL cards =<2MbCOMPH PG863A CMSAN-FMSAN LengthCOMPH PG864A CMSAN-FMSAN LinkCOMPH PG865A Core-Core LengthCOMPH PG866A Core-Core LinkCOMPH PG867A Ethernet NTECOMPH PG869A FMSAN Control TransportCOMPH PG872A FMSAN TDM cardsCOMPH PG873A FMSAN to WDM LengthCOMPH PG874A FMSAN to WDM LinkCOMPH PG875A INODE -Nwk featuresCOMPH PG876A INODE-Voice Call Set-UpCOMPH PG877A ISDN30 NTECOMPH PG878A METRO BB LNSCOMPH PG879A METRO BBL3COMPH PG880A METRO BEA - Broadband Edge AggregatorCOMPH PG881A METRO BRAS - Broadband Remote Access ServerCOMPH PG882A METRO FER - Front End RouterCOMPH PG885A Metro-Core LengthCOMPH PG886A Metro-Core LinkCOMPH PG887A METRO-Edge Ethernet BandwidthCOMPH PG888A METRO-Edge Ethernet PortCOMPH PG889A METRO-Infrastructure EthernetCOMPH PG890A METRO-Media GatewayCOMPH PG892A METRO-Sync RacksCOMPH PG893A MSPE RoutersCOMPH PG895A P Router (large) CORECOMPH PG896A P Router METROCOMPH PG898A Core DirectorsCOMPH PG899A WDM to Metro links LinkCOMPH PG900A WDM to Metro links: LengthCOMPH PG901A Ethernet SwitchesCOMPH PG902A Ethernet Switch Customer Access CardsCOMPH PG911A Operator Services OA InlandCOMPH PG912A Operator Services OA InternationalCOMPH PG924A DQ Non ChargeableCOMPH PG933A PhonebooksCOMPH PG950C GEA Access Fibre SpineCOMPH PG950M GEA Access Fibre Spine MaintenanceCOMPH PG951C GEA Distribution FibreCOMPH PG951M GEA Distribution Fibre MaintenanceCOMPH PG952C GEA ElectronicsCOMPH PG953C GEA DSLAM & CabinetsCOMPH PG954C GEA Customer Site InstallationsCOMPH PG955M GEA FTTC RepairsCOMPH PG956M GEA FTTP RepairsCOMPH PG957P GEA FTTP ProvisionsCOMPH PG958P GEA FTTC ProvisionsCOMPH PG959C Access Distribution FibreCOMPH PG980R Openreach Repayment WorksCOMPH PG981R Openreach Time Related ChargesCOMPH PG982R Openreach Managed Services for WholesaleCOMPH PG984R Openreach Managed Services for GlobalCOMPH PG985R Openreach Managed Services for Retail OtherCOMPH PG989A Special Fault InvestigationCOMPH PG999A Adjustment PG on SOB30COMPS PG111C Access Fibre SpineCOMPS PG111M Local Lines Fibre Cable CurrentCOMPS PG114L ISDN30 ConnectionsCOMPS PG114M Local Lines Service Access Switches Cur

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COMPS PG115C Local Lines Access Radio Capital CapitalCOMPS PG115M Local Lines Access Radio CurrentCOMPS PG117C E Side Copper CapitalCOMPS PG117M E Side Copper CurrentCOMPS PG118C D Side Copper CapitalCOMPS PG118M D Side Copper CurrentCOMPS PG119A Telephony Over Passive Optical NetworkCOMPS PG120A Payphone Line CardsCOMPS PG121M Business PSTN MaintenanceCOMPS PG122M Residential PSTN MaintenanceCOMPS PG123M ISDN2 / Highway MaintenanceCOMPS PG124A ISDN30 Capital / MaintenanceCOMPS PG127A PSTN Line CardsCOMPS PG128A ISDN2/Highway Line CardsCOMPS PG129A Pair GainCOMPS PG130A Local Loop Unbundling Tie CablesCOMPS PG132B OR LLU Hostel RentalsCOMPS PG132N WH LLU Hostel RentalsCOMPS PG136A Local Loop Unbundling SurveysCOMPS PG140A Routing and RecordsCOMPS PG142A MDF Hardware JumperingCOMPS PG143A Software JumperingCOMPS PG145B ADSL Connections (Openreach)COMPS PG145N ADSL Connections (Wholesale)COMPS PG147B SDSL Connections (Openreach)COMPS PG147N SDSL Connections (Wholesale)COMPS PG149A Dropwire CapitalCOMPS PG150A ISDN2 SpecificCOMPS PG151B TAMS (Openreach)COMPS PG151N TAMS (Wholesale)COMPS PG152B DSL Rentals (Openreach)COMPS PG152N DSL Rentals overheads (Wholesale)COMPS PG153N DSL Rentals depreciation (Wholesale)COMPS PG170B OR Backhaul FibreCOMPS PG197A FTTC Service Delivery & DevelopmentCOMPS PG198A FTTP DevelopmentCOMPS PG211M Local Exchanges Digital System X CurrentCOMPS PG212M Local Exchanges Digital AXE10 CurrentCOMPS PG213C Local Exchanges UXD CapitalCOMPS PG213M Local Exchanges UXD CurrentCOMPS PG216C Local Exchanges General Switchboards CapCOMPS PG216M Local Exchanges General Switchboards CurCOMPS PG217E LE Frames Capital (Openreach)COMPS PG217F LE Frames Current (Openreach)COMPS PG217Q LE Frames Capital (Wholesale)COMPS PG217R LE Frames Current (Wholesale)COMPS PG219M Local Exch Operations & Surveillance CurCOMPS PG224A Universal Card Platform EquipmentCOMPS PG227A Main Exchanges ASUsCOMPS PG228A Signalling Transfer Point and Edge Link MonitorsCOMPS PG229A Signalling Point Relay and Core Link MonitorsCOMPS PG240A Line Test EquipmentCOMPS PG241A Repair Handling DutyCOMPS PG249C Main Exchange DLT - CapitalCOMPS PG249M Main Exchange DLT - CurrentCOMPS PG254A Main Exchange - Intelligent Access & MessagingCOMPS PG255B Main Exchange SwitchblockCOMPS PG257C Main Exchange Processors - CapitalCOMPS PG257M Main Exchange Processors - CurrentCOMPS PG260A Intelligent Contact Manager - PR0COMPS PG276A CISLCOMPS PG280C AXE10 LE Processor - CapitalCOMPS PG281C AXE10 LE DLT - CapitalCOMPS PG282A AXE10 LE Switch BlockCOMPS PG283A AXE10 LE Concentrator Set-UpCOMPS PG284A AXE10 LE Concentrator DurationCOMPS PG285C System X LE Processor - CapitalCOMPS PG286C System X LE - CapitalCOMPS PG287A System X LE Switch BlockCOMPS PG288A System X LE Concentrator Set-UpCOMPS PG289A System X LE Concentrator DurationCOMPS PG300T OLO Point of HandoverCOMPS PG301T SDH-Tier 0-LkCOMPS PG311T SDH-Tier 1-STM1-Lk

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COMPS PG313T SDH-Tier 1-STM4-LkCOMPS PG315T SDH-Tier 1-STM16-LkCOMPS PG321T SDH-Tier 2-STM1-LkCOMPS PG323T SDH-Tier 2-STM4-LkCOMPS PG325T SDH-Tier 2-STM16-LkCOMPS PG331T SDH-Tier 3-STM1-LkCOMPS PG333T SDH-Tier 3-STM4-LkCOMPS PG335T SDH-Tier 3-STM16-LkCOMPS PG341T SDH-Tier 4-STM1-LkCOMPS PG343T SDH-Tier 4-STM4-LkCOMPS PG345T SDH-Tier 4-STM16-LkCOMPS PG350N WH Inner Core FibreCOMPS PG351T SDH-TierSC -STM1-LkCOMPS PG353T SDH-TierSC -STM4-LkCOMPS PG355T SDH-TierSC -STM16-LkCOMPS PG359T SDH-Traffic GroomingCOMPS PG361T PDH-Metal-2Mbits/s-LkCOMPS PG365T PDH-Metal-34Mbits/s-LkCOMPS PG367T PDH-Metal-140Mbits/s-LkCOMPS PG371T PDH-Optical-2Mbits/s-LkCOMPS PG373T PDH-Optical-8Mbits/s-LkCOMPS PG375T PDH-Optical-34Mbits/s-LkCOMPS PG377T PDH-Optical-140Mbits/s-LkCOMPS PG379T PDH-Optical-565Mbits/s-LkCOMPS PG381T MSH STM1 LinkCOMPS PG383T MSH STM16 LinkCOMPS PG385T MSH STM64 LinkCOMPS PG391T PDH-Radio-8Mbits/s-LkCOMPS PG393T PDH-Radio-34Mbits/s-LkCOMPS PG395T PDH-Radio-140Mbits/s-LkCOMPS PG399T PDH-Traffic GroomingCOMPS PG400T ACE/ENA Core EquipmentCOMPS PG401A Netstream EquipmentCOMPS PG405A DMS100 Call Centre SwitchesCOMPS PG408A Carrier Pre Selection Customer Set-UpCOMPS PG411C Analogue Electric CapitalCOMPS PG411P Analogue ConnectionsCOMPS PG412C 64K Electronics CapitalCOMPS PG412M 64K Electronics MaintenanceCOMPS PG412P 64K ConnectionsCOMPS PG413P Private Circuits Megastream and IX ConnsCOMPS PG414M Private Circuits Intntl Anal IPLC CurCOMPS PG415M Private Circuits Intntl Dig IPLC CurrentCOMPS PG421S Private Circuits Analogue InstnCOMPS PG422S Private Circuits Kilostream InstnCOMPS PG426S Private Circuits AccessLine InstallationCOMPS PG440C ASDH 4x2MBit CapitalCOMPS PG440M ASDH 4x2MBit MaintenanceCOMPS PG441C ASDH 16x2MBit CapitalCOMPS PG441M ASDH 16x2MBit MaintenanceCOMPS PG442C 2MBit Copper Electric CapitalCOMPS PG442M 2MBit Copper Electric MaintenanceCOMPS PG443C 2MBit Fibre Electric CapitalCOMPS PG443M 2MBit Fibre Electric MaintenanceCOMPS PG444C 34MBit Fibre Electric CapitalCOMPS PG444M 34MBit Fibre Elect. MaintenanceCOMPS PG445C 140MBit Fibre Electric CapitalCOMPS PG445M 140MBit Fibre Elect. MaintenanceCOMPS PG446C 622MBit Fibre Elect. CapitalCOMPS PG446M 622MBit Fibre Elect. MaintenanceCOMPS PG447A SHDS ElectronicsCOMPS PG461A Private Circuits Test & Maintenance SysCOMPS PG462A Private Circuits Customer PremisesCOMPS PG463A Private Circuits TestingCOMPS PG483A Flexible Bandwidth ServicesCOMPS PG502B SG&A Openreach Sales Product ManagementCOMPS PG504B Number portability operational managementCOMPS PG505A SG & A Private CircuitsCOMPS PG506N SG & A PPC (Wholesale)COMPS PG507N SG & A Wholesale Access (Wholesale)COMPS PG508N SG & A Retail Access (Wholesale)COMPS PG509N SG & A General (Wholesale)COMPS PG511M Interconnect OCP MaintenanceCOMPS PG511P Interconnect OCP Provision

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COMPS PG512A Product Management Policy & Planning IX OLOCOMPS PG570B OR Service Centre - Provision WLR PSTN/ISDN2COMPS PG571B OR Service Centre - Provision WLR ISDN30COMPS PG572B OR Service Centre - Provision LLUCOMPS PG573B OR Service Centre - Provision EthernetCOMPS PG574B OR Service Centre - Provision NGACOMPS PG575B OR Service Centre - Assurance WLR PSTN/ISDN2COMPS PG576B OR Service Centre - Assurance WLR ISDN30COMPS PG577B OR Service Centre - Assurance LLUCOMPS PG578B OR Service Centre - Assurance EthernetCOMPS PG579B OR Service Centre - Assurance NGACOMPS PG609N SG&A BroadbandCOMPS PG622A Public Payphones OperationsCOMPS PG651B Number Portability-SetUCostOMCactivitiesCOMPS PG653A ATM Customer Interface 2mb CardsCOMPS PG654A ATM Customer Interface 34mb CardsCOMPS PG656A ATM Network SwitchingCOMPS PG657A Framestream SwitchCOMPS PG658A ATM Customer Interface >155mb CardsCOMPS PG659A ATM Network Interface CardsCOMPS PG667A IP International PeeringCOMPS PG668A IP Network ManagementCOMPS PG669A IP Network Dial IPCOMPS PG670A IP Network Fixed AccessCOMPS PG671A IP Network VPNCOMPS PG672A IP Network BroadbandCOMPS PG673A IP Network BT IntranetCOMPS PG674A IP Core/ColossusCOMPS PG675A IP VOIP InfrastructureCOMPS PG676A IP ApplicationsCOMPS PG678A SIP serversCOMPS PG721A Circuit Provision Digital Higher OrderCOMPS PG722A Circuit Provision Digital Public NetworkCOMPS PG723A Circuit Provision Analogue Public NwkCOMPS PG732A Generic Data Amendments Network CostsCOMPS PG761A Special Applications SMDSCOMPS PG771A Special Applications Other DevelopmentCOMPS PG772A Openreach Systems & Development (Product Specific)COMPS PG823P BT Own Use Private CircuitsCOMPS PG855A Border Gateway & Signalling FirewallCOMPS PG856A CMSAN ISDN2 cardsCOMPS PG857A CMSAN Combi Cards BB elementCOMPS PG858A CMSAN Combi Cards Voice elementCOMPS PG859A CMSAN Control AccessCOMPS PG860A CMSAN Control TransportCOMPS PG861A CMSAN ISDN30 cardsCOMPS PG862A CMSAN Low Band SDSL cards =<2MbCOMPS PG863A CMSAN-FMSAN LengthCOMPS PG864A CMSAN-FMSAN LinkCOMPS PG865A Core-Core LengthCOMPS PG866A Core-Core LinkCOMPS PG867A Ethernet NTECOMPS PG869A FMSAN Control TransportCOMPS PG872A FMSAN TDM cardsCOMPS PG873A FMSAN to WDM LengthCOMPS PG874A FMSAN to WDM LinkCOMPS PG875A INODE -Nwk featuresCOMPS PG876A INODE-Voice Call Set-UpCOMPS PG877A ISDN30 NTECOMPS PG878A METRO BB LNSCOMPS PG879A METRO BBL3COMPS PG880A METRO BEA - Broadband Edge AggregatorCOMPS PG881A METRO BRAS - Broadband Remote Access ServerCOMPS PG882A METRO FER - Front End RouterCOMPS PG885A Metro-Core LengthCOMPS PG886A Metro-Core LinkCOMPS PG887A METRO-Edge Ethernet BandwidthCOMPS PG888A METRO-Edge Ethernet PortCOMPS PG889A METRO-Infrastructure EthernetCOMPS PG890A METRO-Media GatewayCOMPS PG892A METRO-Sync RacksCOMPS PG893A MSPE RoutersCOMPS PG895A P Router (large) CORECOMPS PG896A P Router METRO

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COMPS PG898A Core DirectorsCOMPS PG899A WDM to Metro links LinkCOMPS PG900A WDM to Metro links: LengthCOMPS PG901A Ethernet SwitchesCOMPS PG902A Ethernet Switch Customer Access CardsCOMPS PG911A Operator Services OA InlandCOMPS PG912A Operator Services OA InternationalCOMPS PG924A DQ Non ChargeableCOMPS PG933A PhonebooksCOMPS PG950C GEA Access Fibre SpineCOMPS PG950M GEA Access Fibre Spine MaintenanceCOMPS PG951C GEA Distribution FibreCOMPS PG951M GEA Distribution Fibre MaintenanceCOMPS PG952C GEA ElectronicsCOMPS PG953C GEA DSLAM & CabinetsCOMPS PG954C GEA Customer Site InstallationsCOMPS PG955M GEA FTTC RepairsCOMPS PG956M GEA FTTP RepairsCOMPS PG957P GEA FTTP ProvisionsCOMPS PG958P GEA FTTC ProvisionsCOMPS PG959C Access Distribution FibreCOMPS PG980R Openreach Repayment WorksCOMPS PG981R Openreach Time Related ChargesCOMPS PG982R Openreach Managed Services for WholesaleCOMPS PG984R Openreach Managed Services for GlobalCOMPS PG985R Openreach Managed Services for Retail OtherCOMPS PG989A Special Fault InvestigationCOMPS PG999A Adjustment PG on SOB30CORLU PG855A Border Gateway & Signalling FirewallCORLU PG878A METRO BB LNSCORLU PG879A METRO BBL3CORLU PG880A METRO BEA - Broadband Edge AggregatorCORLU PG881A METRO BRAS - Broadband Remote Access ServerCORLU PG882A METRO FER - Front End RouterCORLU PG887A METRO-Edge Ethernet BandwidthCORLU PG888A METRO-Edge Ethernet PortCORLU PG889A METRO-Infrastructure EthernetCORLU PG890A METRO-Media GatewayCORLU PG892A METRO-Sync RacksCORLU PG893A MSPE RoutersCORLU PG895A P Router (large) CORECORLU PG896A P Router METROCORLU PG898A Core DirectorsCPSC PG408A Carrier Pre Selection Customer Set-UpCRA PG350N WH Inner Core FibreCRD PG361T PDH-Metal-2Mbits/s-LkCRF PG373T PDH-Optical-8Mbits/s-LkCRF PG375T PDH-Optical-34Mbits/s-LkCRF PG377T PDH-Optical-140Mbits/s-LkCRF PG379T PDH-Optical-565Mbits/s-LkCRF PG399T PDH-Traffic GroomingCRHQ PG379T PDH-Optical-565Mbits/s-LkCRHQ PG399T PDH-Traffic GroomingCSNC PG224A Universal Card Platform EquipmentDMC PG216C Local Exchanges General Switchboards CapDMC PG405A DMS100 Call Centre SwitchesDMC PG924A DQ Non ChargeableDTTK PG400T ACE/ENA Core EquipmentDTTK PG412C 64K Electronics CapitalDTTM PG412C 64K Electronics CapitalDTTM PG440C ASDH 4x2MBit CapitalDTTM PG441C ASDH 16x2MBit CapitalDTTM PG442C 2MBit Copper Electric CapitalDTTM PG443C 2MBit Fibre Electric CapitalDTTM PG444C 34MBit Fibre Electric CapitalDTTM PG445C 140MBit Fibre Electric CapitalDTTM PG446C 622MBit Fibre Elect. CapitalDTTS PG447A SHDS ElectronicsDTTSW PG447A SHDS ElectronicsDTTW PG111C Access Fibre SpineDTTW PG111M Local Lines Fibre Cable CurrentDTTW PG114L ISDN30 ConnectionsDTTW PG114M Local Lines Service Access Switches CurDTTW PG115C Local Lines Access Radio Capital Capital

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DTTW PG115M Local Lines Access Radio CurrentDTTW PG117C E Side Copper CapitalDTTW PG117M E Side Copper CurrentDTTW PG118C D Side Copper CapitalDTTW PG118M D Side Copper CurrentDTTW PG119A Telephony Over Passive Optical NetworkDTTW PG120A Payphone Line CardsDTTW PG121M Business PSTN MaintenanceDTTW PG122M Residential PSTN MaintenanceDTTW PG123M ISDN2 / Highway MaintenanceDTTW PG124A ISDN30 Capital / MaintenanceDTTW PG127A PSTN Line CardsDTTW PG128A ISDN2/Highway Line CardsDTTW PG129A Pair GainDTTW PG130A Local Loop Unbundling Tie CablesDTTW PG132B OR LLU Hostel RentalsDTTW PG132N WH LLU Hostel RentalsDTTW PG136A Local Loop Unbundling SurveysDTTW PG140A Routing and RecordsDTTW PG142A MDF Hardware JumperingDTTW PG143A Software JumperingDTTW PG145B ADSL Connections (Openreach)DTTW PG145N ADSL Connections (Wholesale)DTTW PG147B SDSL Connections (Openreach)DTTW PG147N SDSL Connections (Wholesale)DTTW PG149A Dropwire CapitalDTTW PG150A ISDN2 SpecificDTTW PG151B TAMS (Openreach)DTTW PG151N TAMS (Wholesale)DTTW PG152B DSL Rentals (Openreach)DTTW PG152N DSL Rentals overheads (Wholesale)DTTW PG153N DSL Rentals depreciation (Wholesale)DTTW PG170B OR Backhaul FibreDTTW PG197A FTTC Service Delivery & DevelopmentDTTW PG198A FTTP DevelopmentDTTW PG211M Local Exchanges Digital System X CurrentDTTW PG212M Local Exchanges Digital AXE10 CurrentDTTW PG213C Local Exchanges UXD CapitalDTTW PG213M Local Exchanges UXD CurrentDTTW PG216C Local Exchanges General Switchboards CapDTTW PG216M Local Exchanges General Switchboards CurDTTW PG217E LE Frames Capital (Openreach)DTTW PG217F LE Frames Current (Openreach)DTTW PG217Q LE Frames Capital (Wholesale)DTTW PG217R LE Frames Current (Wholesale)DTTW PG219M Local Exch Operations & Surveillance CurDTTW PG224A Universal Card Platform EquipmentDTTW PG227A Main Exchanges ASUsDTTW PG228A Signalling Transfer Point and Edge Link MonitorsDTTW PG229A Signalling Point Relay and Core Link MonitorsDTTW PG240A Line Test EquipmentDTTW PG241A Repair Handling DutyDTTW PG249C Main Exchange DLT - CapitalDTTW PG249M Main Exchange DLT - CurrentDTTW PG254A Main Exchange - Intelligent Access & MessagingDTTW PG255B Main Exchange SwitchblockDTTW PG257C Main Exchange Processors - CapitalDTTW PG257M Main Exchange Processors - CurrentDTTW PG260A Intelligent Contact Manager - PR0DTTW PG276A CISLDTTW PG280C AXE10 LE Processor - CapitalDTTW PG281C AXE10 LE DLT - CapitalDTTW PG282A AXE10 LE Switch BlockDTTW PG283A AXE10 LE Concentrator Set-UpDTTW PG284A AXE10 LE Concentrator DurationDTTW PG285C System X LE Processor - CapitalDTTW PG286C System X LE - CapitalDTTW PG287A System X LE Switch BlockDTTW PG288A System X LE Concentrator Set-UpDTTW PG289A System X LE Concentrator DurationDTTW PG300T OLO Point of HandoverDTTW PG301T SDH-Tier 0-LkDTTW PG311T SDH-Tier 1-STM1-LkDTTW PG313T SDH-Tier 1-STM4-Lk

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DTTW PG315T SDH-Tier 1-STM16-LkDTTW PG321T SDH-Tier 2-STM1-LkDTTW PG323T SDH-Tier 2-STM4-LkDTTW PG325T SDH-Tier 2-STM16-LkDTTW PG331T SDH-Tier 3-STM1-LkDTTW PG333T SDH-Tier 3-STM4-LkDTTW PG335T SDH-Tier 3-STM16-LkDTTW PG341T SDH-Tier 4-STM1-LkDTTW PG343T SDH-Tier 4-STM4-LkDTTW PG345T SDH-Tier 4-STM16-LkDTTW PG350N WH Inner Core FibreDTTW PG351T SDH-TierSC -STM1-LkDTTW PG353T SDH-TierSC -STM4-LkDTTW PG355T SDH-TierSC -STM16-LkDTTW PG359T SDH-Traffic GroomingDTTW PG361T PDH-Metal-2Mbits/s-LkDTTW PG365T PDH-Metal-34Mbits/s-LkDTTW PG367T PDH-Metal-140Mbits/s-LkDTTW PG371T PDH-Optical-2Mbits/s-LkDTTW PG373T PDH-Optical-8Mbits/s-LkDTTW PG375T PDH-Optical-34Mbits/s-LkDTTW PG377T PDH-Optical-140Mbits/s-LkDTTW PG379T PDH-Optical-565Mbits/s-LkDTTW PG381T MSH STM1 LinkDTTW PG383T MSH STM16 LinkDTTW PG385T MSH STM64 LinkDTTW PG391T PDH-Radio-8Mbits/s-LkDTTW PG393T PDH-Radio-34Mbits/s-LkDTTW PG395T PDH-Radio-140Mbits/s-LkDTTW PG399T PDH-Traffic GroomingDTTW PG400T ACE/ENA Core EquipmentDTTW PG401A Netstream EquipmentDTTW PG405A DMS100 Call Centre SwitchesDTTW PG408A Carrier Pre Selection Customer Set-UpDTTW PG411C Analogue Electric CapitalDTTW PG411P Analogue ConnectionsDTTW PG412C 64K Electronics CapitalDTTW PG412M 64K Electronics MaintenanceDTTW PG412P 64K ConnectionsDTTW PG413P Private Circuits Megastream and IX ConnsDTTW PG414M Private Circuits Intntl Anal IPLC CurDTTW PG415M Private Circuits Intntl Dig IPLC CurrentDTTW PG421S Private Circuits Analogue InstnDTTW PG422S Private Circuits Kilostream InstnDTTW PG426S Private Circuits AccessLine InstallationDTTW PG440C ASDH 4x2MBit CapitalDTTW PG440M ASDH 4x2MBit MaintenanceDTTW PG441C ASDH 16x2MBit CapitalDTTW PG441M ASDH 16x2MBit MaintenanceDTTW PG442C 2MBit Copper Electric CapitalDTTW PG442M 2MBit Copper Electric MaintenanceDTTW PG443C 2MBit Fibre Electric CapitalDTTW PG443M 2MBit Fibre Electric MaintenanceDTTW PG444C 34MBit Fibre Electric CapitalDTTW PG444M 34MBit Fibre Elect. MaintenanceDTTW PG445C 140MBit Fibre Electric CapitalDTTW PG445M 140MBit Fibre Elect. MaintenanceDTTW PG446C 622MBit Fibre Elect. CapitalDTTW PG446M 622MBit Fibre Elect. MaintenanceDTTW PG447A SHDS ElectronicsDTTW PG461A Private Circuits Test & Maintenance SysDTTW PG462A Private Circuits Customer PremisesDTTW PG463A Private Circuits TestingDTTW PG483A Flexible Bandwidth ServicesDTTW PG502B SG&A Openreach Sales Product ManagementDTTW PG504B Number portability operational managementDTTW PG505A SG & A Private CircuitsDTTW PG506N SG & A PPC (Wholesale)DTTW PG507N SG & A Wholesale Access (Wholesale)DTTW PG508N SG & A Retail Access (Wholesale)DTTW PG509N SG & A General (Wholesale)DTTW PG511M Interconnect OCP MaintenanceDTTW PG511P Interconnect OCP ProvisionDTTW PG512A Product Management Policy & Planning IX OLO

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DTTW PG570B OR Service Centre - Provision WLR PSTN/ISDN2DTTW PG571B OR Service Centre - Provision WLR ISDN30DTTW PG572B OR Service Centre - Provision LLUDTTW PG573B OR Service Centre - Provision EthernetDTTW PG574B OR Service Centre - Provision NGADTTW PG575B OR Service Centre - Assurance WLR PSTN/ISDN2DTTW PG576B OR Service Centre - Assurance WLR ISDN30DTTW PG577B OR Service Centre - Assurance LLUDTTW PG578B OR Service Centre - Assurance EthernetDTTW PG579B OR Service Centre - Assurance NGADTTW PG609N SG&A BroadbandDTTW PG622A Public Payphones OperationsDTTW PG651B Number Portability-SetUCostOMCactivitiesDTTW PG653A ATM Customer Interface 2mb CardsDTTW PG654A ATM Customer Interface 34mb CardsDTTW PG656A ATM Network SwitchingDTTW PG657A Framestream SwitchDTTW PG658A ATM Customer Interface >155mb CardsDTTW PG659A ATM Network Interface CardsDTTW PG667A IP International PeeringDTTW PG668A IP Network ManagementDTTW PG669A IP Network Dial IPDTTW PG670A IP Network Fixed AccessDTTW PG671A IP Network VPNDTTW PG672A IP Network BroadbandDTTW PG673A IP Network BT IntranetDTTW PG674A IP Core/ColossusDTTW PG675A IP VOIP InfrastructureDTTW PG676A IP ApplicationsDTTW PG678A SIP serversDTTW PG721A Circuit Provision Digital Higher OrderDTTW PG722A Circuit Provision Digital Public NetworkDTTW PG723A Circuit Provision Analogue Public NwkDTTW PG732A Generic Data Amendments Network CostsDTTW PG761A Special Applications SMDSDTTW PG771A Special Applications Other DevelopmentDTTW PG772A Openreach Systems & Development (Product Specific)DTTW PG823P BT Own Use Private CircuitsDTTW PG855A Border Gateway & Signalling FirewallDTTW PG856A CMSAN ISDN2 cardsDTTW PG857A CMSAN Combi Cards BB elementDTTW PG858A CMSAN Combi Cards Voice elementDTTW PG859A CMSAN Control AccessDTTW PG860A CMSAN Control TransportDTTW PG861A CMSAN ISDN30 cardsDTTW PG862A CMSAN Low Band SDSL cards =<2MbDTTW PG863A CMSAN-FMSAN LengthDTTW PG864A CMSAN-FMSAN LinkDTTW PG865A Core-Core LengthDTTW PG866A Core-Core LinkDTTW PG867A Ethernet NTEDTTW PG869A FMSAN Control TransportDTTW PG872A FMSAN TDM cardsDTTW PG873A FMSAN to WDM LengthDTTW PG874A FMSAN to WDM LinkDTTW PG875A INODE -Nwk featuresDTTW PG876A INODE-Voice Call Set-UpDTTW PG877A ISDN30 NTEDTTW PG878A METRO BB LNSDTTW PG879A METRO BBL3DTTW PG880A METRO BEA - Broadband Edge AggregatorDTTW PG881A METRO BRAS - Broadband Remote Access ServerDTTW PG882A METRO FER - Front End RouterDTTW PG885A Metro-Core LengthDTTW PG886A Metro-Core LinkDTTW PG887A METRO-Edge Ethernet BandwidthDTTW PG888A METRO-Edge Ethernet PortDTTW PG889A METRO-Infrastructure EthernetDTTW PG890A METRO-Media GatewayDTTW PG892A METRO-Sync RacksDTTW PG893A MSPE RoutersDTTW PG895A P Router (large) COREDTTW PG896A P Router METRODTTW PG898A Core Directors

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DTTW PG899A WDM to Metro links LinkDTTW PG900A WDM to Metro links: LengthDTTW PG901A Ethernet SwitchesDTTW PG902A Ethernet Switch Customer Access CardsDTTW PG911A Operator Services OA InlandDTTW PG912A Operator Services OA InternationalDTTW PG924A DQ Non ChargeableDTTW PG933A PhonebooksDTTW PG950C GEA Access Fibre SpineDTTW PG950M GEA Access Fibre Spine MaintenanceDTTW PG951C GEA Distribution FibreDTTW PG951M GEA Distribution Fibre MaintenanceDTTW PG952C GEA ElectronicsDTTW PG953C GEA DSLAM & CabinetsDTTW PG954C GEA Customer Site InstallationsDTTW PG955M GEA FTTC RepairsDTTW PG956M GEA FTTP RepairsDTTW PG957P GEA FTTP ProvisionsDTTW PG958P GEA FTTC ProvisionsDTTW PG959C Access Distribution FibreDTTW PG980R Openreach Repayment WorksDTTW PG981R Openreach Time Related ChargesDTTW PG982R Openreach Managed Services for WholesaleDTTW PG984R Openreach Managed Services for GlobalDTTW PG985R Openreach Managed Services for Retail OtherDTTW PG989A Special Fault InvestigationDTTW PG999A Adjustment PG on SOB30ETHER PG901A Ethernet SwitchesETHER PG902A Ethernet Switch Customer Access CardsFBS PG483A Flexible Bandwidth ServicesFRNCP PG111C Access Fibre SpineFRNCP PG111M Local Lines Fibre Cable CurrentFRNCP PG114L ISDN30 ConnectionsFRNCP PG114M Local Lines Service Access Switches CurFRNCP PG115C Local Lines Access Radio Capital CapitalFRNCP PG115M Local Lines Access Radio CurrentFRNCP PG117C E Side Copper CapitalFRNCP PG117M E Side Copper CurrentFRNCP PG118C D Side Copper CapitalFRNCP PG118M D Side Copper CurrentFRNCP PG119A Telephony Over Passive Optical NetworkFRNCP PG120A Payphone Line CardsFRNCP PG121M Business PSTN MaintenanceFRNCP PG122M Residential PSTN MaintenanceFRNCP PG123M ISDN2 / Highway MaintenanceFRNCP PG124A ISDN30 Capital / MaintenanceFRNCP PG127A PSTN Line CardsFRNCP PG128A ISDN2/Highway Line CardsFRNCP PG129A Pair GainFRNCP PG130A Local Loop Unbundling Tie CablesFRNCP PG132B OR LLU Hostel RentalsFRNCP PG132N WH LLU Hostel RentalsFRNCP PG136A Local Loop Unbundling SurveysFRNCP PG140A Routing and RecordsFRNCP PG142A MDF Hardware JumperingFRNCP PG143A Software JumperingFRNCP PG145B ADSL Connections (Openreach)FRNCP PG145N ADSL Connections (Wholesale)FRNCP PG147B SDSL Connections (Openreach)FRNCP PG147N SDSL Connections (Wholesale)FRNCP PG149A Dropwire CapitalFRNCP PG150A ISDN2 SpecificFRNCP PG151B TAMS (Openreach)FRNCP PG151N TAMS (Wholesale)FRNCP PG152B DSL Rentals (Openreach)FRNCP PG152N DSL Rentals overheads (Wholesale)FRNCP PG153N DSL Rentals depreciation (Wholesale)FRNCP PG170B OR Backhaul FibreFRNCP PG197A FTTC Service Delivery & DevelopmentFRNCP PG198A FTTP DevelopmentFRNCP PG211M Local Exchanges Digital System X CurrentFRNCP PG212M Local Exchanges Digital AXE10 CurrentFRNCP PG213C Local Exchanges UXD CapitalFRNCP PG213M Local Exchanges UXD Current

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FRNCP PG216C Local Exchanges General Switchboards CapFRNCP PG216M Local Exchanges General Switchboards CurFRNCP PG217E LE Frames Capital (Openreach)FRNCP PG217F LE Frames Current (Openreach)FRNCP PG217Q LE Frames Capital (Wholesale)FRNCP PG217R LE Frames Current (Wholesale)FRNCP PG219M Local Exch Operations & Surveillance CurFRNCP PG224A Universal Card Platform EquipmentFRNCP PG227A Main Exchanges ASUsFRNCP PG228A Signalling Transfer Point and Edge Link MonitorsFRNCP PG229A Signalling Point Relay and Core Link MonitorsFRNCP PG240A Line Test EquipmentFRNCP PG241A Repair Handling DutyFRNCP PG249C Main Exchange DLT - CapitalFRNCP PG249M Main Exchange DLT - CurrentFRNCP PG254A Main Exchange - Intelligent Access & MessagingFRNCP PG255B Main Exchange SwitchblockFRNCP PG257C Main Exchange Processors - CapitalFRNCP PG257M Main Exchange Processors - CurrentFRNCP PG260A Intelligent Contact Manager - PR0FRNCP PG276A CISLFRNCP PG280C AXE10 LE Processor - CapitalFRNCP PG281C AXE10 LE DLT - CapitalFRNCP PG282A AXE10 LE Switch BlockFRNCP PG283A AXE10 LE Concentrator Set-UpFRNCP PG284A AXE10 LE Concentrator DurationFRNCP PG285C System X LE Processor - CapitalFRNCP PG286C System X LE - CapitalFRNCP PG287A System X LE Switch BlockFRNCP PG288A System X LE Concentrator Set-UpFRNCP PG289A System X LE Concentrator DurationFRNCP PG300T OLO Point of HandoverFRNCP PG301T SDH-Tier 0-LkFRNCP PG311T SDH-Tier 1-STM1-LkFRNCP PG313T SDH-Tier 1-STM4-LkFRNCP PG315T SDH-Tier 1-STM16-LkFRNCP PG321T SDH-Tier 2-STM1-LkFRNCP PG323T SDH-Tier 2-STM4-LkFRNCP PG325T SDH-Tier 2-STM16-LkFRNCP PG331T SDH-Tier 3-STM1-LkFRNCP PG333T SDH-Tier 3-STM4-LkFRNCP PG335T SDH-Tier 3-STM16-LkFRNCP PG341T SDH-Tier 4-STM1-LkFRNCP PG343T SDH-Tier 4-STM4-LkFRNCP PG345T SDH-Tier 4-STM16-LkFRNCP PG350N WH Inner Core FibreFRNCP PG351T SDH-TierSC -STM1-LkFRNCP PG353T SDH-TierSC -STM4-LkFRNCP PG355T SDH-TierSC -STM16-LkFRNCP PG359T SDH-Traffic GroomingFRNCP PG361T PDH-Metal-2Mbits/s-LkFRNCP PG365T PDH-Metal-34Mbits/s-LkFRNCP PG367T PDH-Metal-140Mbits/s-LkFRNCP PG371T PDH-Optical-2Mbits/s-LkFRNCP PG373T PDH-Optical-8Mbits/s-LkFRNCP PG375T PDH-Optical-34Mbits/s-LkFRNCP PG377T PDH-Optical-140Mbits/s-LkFRNCP PG379T PDH-Optical-565Mbits/s-LkFRNCP PG381T MSH STM1 LinkFRNCP PG383T MSH STM16 LinkFRNCP PG385T MSH STM64 LinkFRNCP PG391T PDH-Radio-8Mbits/s-LkFRNCP PG393T PDH-Radio-34Mbits/s-LkFRNCP PG395T PDH-Radio-140Mbits/s-LkFRNCP PG399T PDH-Traffic GroomingFRNCP PG400T ACE/ENA Core EquipmentFRNCP PG401A Netstream EquipmentFRNCP PG405A DMS100 Call Centre SwitchesFRNCP PG408A Carrier Pre Selection Customer Set-UpFRNCP PG411C Analogue Electric CapitalFRNCP PG411P Analogue ConnectionsFRNCP PG412C 64K Electronics CapitalFRNCP PG412M 64K Electronics MaintenanceFRNCP PG412P 64K Connections

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FRNCP PG413P Private Circuits Megastream and IX ConnsFRNCP PG414M Private Circuits Intntl Anal IPLC CurFRNCP PG415M Private Circuits Intntl Dig IPLC CurrentFRNCP PG421S Private Circuits Analogue InstnFRNCP PG422S Private Circuits Kilostream InstnFRNCP PG426S Private Circuits AccessLine InstallationFRNCP PG440C ASDH 4x2MBit CapitalFRNCP PG440M ASDH 4x2MBit MaintenanceFRNCP PG441C ASDH 16x2MBit CapitalFRNCP PG441M ASDH 16x2MBit MaintenanceFRNCP PG442C 2MBit Copper Electric CapitalFRNCP PG442M 2MBit Copper Electric MaintenanceFRNCP PG443C 2MBit Fibre Electric CapitalFRNCP PG443M 2MBit Fibre Electric MaintenanceFRNCP PG444C 34MBit Fibre Electric CapitalFRNCP PG444M 34MBit Fibre Elect. MaintenanceFRNCP PG445C 140MBit Fibre Electric CapitalFRNCP PG445M 140MBit Fibre Elect. MaintenanceFRNCP PG446C 622MBit Fibre Elect. CapitalFRNCP PG446M 622MBit Fibre Elect. MaintenanceFRNCP PG447A SHDS ElectronicsFRNCP PG461A Private Circuits Test & Maintenance SysFRNCP PG462A Private Circuits Customer PremisesFRNCP PG463A Private Circuits TestingFRNCP PG483A Flexible Bandwidth ServicesFRNCP PG502B SG&A Openreach Sales Product ManagementFRNCP PG504B Number portability operational managementFRNCP PG505A SG & A Private CircuitsFRNCP PG506N SG & A PPC (Wholesale)FRNCP PG507N SG & A Wholesale Access (Wholesale)FRNCP PG508N SG & A Retail Access (Wholesale)FRNCP PG509N SG & A General (Wholesale)FRNCP PG511M Interconnect OCP MaintenanceFRNCP PG511P Interconnect OCP ProvisionFRNCP PG512A Product Management Policy & Planning IX OLOFRNCP PG570B OR Service Centre - Provision WLR PSTN/ISDN2FRNCP PG571B OR Service Centre - Provision WLR ISDN30FRNCP PG572B OR Service Centre - Provision LLUFRNCP PG573B OR Service Centre - Provision EthernetFRNCP PG574B OR Service Centre - Provision NGAFRNCP PG575B OR Service Centre - Assurance WLR PSTN/ISDN2FRNCP PG576B OR Service Centre - Assurance WLR ISDN30FRNCP PG577B OR Service Centre - Assurance LLUFRNCP PG578B OR Service Centre - Assurance EthernetFRNCP PG579B OR Service Centre - Assurance NGAFRNCP PG609N SG&A BroadbandFRNCP PG622A Public Payphones OperationsFRNCP PG651B Number Portability-SetUCostOMCactivitiesFRNCP PG653A ATM Customer Interface 2mb CardsFRNCP PG654A ATM Customer Interface 34mb CardsFRNCP PG656A ATM Network SwitchingFRNCP PG657A Framestream SwitchFRNCP PG658A ATM Customer Interface >155mb CardsFRNCP PG659A ATM Network Interface CardsFRNCP PG667A IP International PeeringFRNCP PG668A IP Network ManagementFRNCP PG669A IP Network Dial IPFRNCP PG670A IP Network Fixed AccessFRNCP PG671A IP Network VPNFRNCP PG672A IP Network BroadbandFRNCP PG673A IP Network BT IntranetFRNCP PG674A IP Core/ColossusFRNCP PG675A IP VOIP InfrastructureFRNCP PG676A IP ApplicationsFRNCP PG678A SIP serversFRNCP PG721A Circuit Provision Digital Higher OrderFRNCP PG722A Circuit Provision Digital Public NetworkFRNCP PG723A Circuit Provision Analogue Public NwkFRNCP PG732A Generic Data Amendments Network CostsFRNCP PG761A Special Applications SMDSFRNCP PG771A Special Applications Other DevelopmentFRNCP PG772A Openreach Systems & Development (Product Specific)FRNCP PG823P BT Own Use Private CircuitsFRNCP PG855A Border Gateway & Signalling Firewall

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FRNCP PG856A CMSAN ISDN2 cardsFRNCP PG857A CMSAN Combi Cards BB elementFRNCP PG858A CMSAN Combi Cards Voice elementFRNCP PG859A CMSAN Control AccessFRNCP PG860A CMSAN Control TransportFRNCP PG861A CMSAN ISDN30 cardsFRNCP PG862A CMSAN Low Band SDSL cards =<2MbFRNCP PG863A CMSAN-FMSAN LengthFRNCP PG864A CMSAN-FMSAN LinkFRNCP PG865A Core-Core LengthFRNCP PG866A Core-Core LinkFRNCP PG867A Ethernet NTEFRNCP PG869A FMSAN Control TransportFRNCP PG872A FMSAN TDM cardsFRNCP PG873A FMSAN to WDM LengthFRNCP PG874A FMSAN to WDM LinkFRNCP PG875A INODE -Nwk featuresFRNCP PG876A INODE-Voice Call Set-UpFRNCP PG877A ISDN30 NTEFRNCP PG878A METRO BB LNSFRNCP PG879A METRO BBL3FRNCP PG880A METRO BEA - Broadband Edge AggregatorFRNCP PG881A METRO BRAS - Broadband Remote Access ServerFRNCP PG882A METRO FER - Front End RouterFRNCP PG885A Metro-Core LengthFRNCP PG886A Metro-Core LinkFRNCP PG887A METRO-Edge Ethernet BandwidthFRNCP PG888A METRO-Edge Ethernet PortFRNCP PG889A METRO-Infrastructure EthernetFRNCP PG890A METRO-Media GatewayFRNCP PG892A METRO-Sync RacksFRNCP PG893A MSPE RoutersFRNCP PG895A P Router (large) COREFRNCP PG896A P Router METROFRNCP PG898A Core DirectorsFRNCP PG899A WDM to Metro links LinkFRNCP PG900A WDM to Metro links: LengthFRNCP PG901A Ethernet SwitchesFRNCP PG902A Ethernet Switch Customer Access CardsFRNCP PG911A Operator Services OA InlandFRNCP PG912A Operator Services OA InternationalFRNCP PG924A DQ Non ChargeableFRNCP PG933A PhonebooksFRNCP PG950C GEA Access Fibre SpineFRNCP PG950M GEA Access Fibre Spine MaintenanceFRNCP PG951C GEA Distribution FibreFRNCP PG951M GEA Distribution Fibre MaintenanceFRNCP PG952C GEA ElectronicsFRNCP PG953C GEA DSLAM & CabinetsFRNCP PG954C GEA Customer Site InstallationsFRNCP PG955M GEA FTTC RepairsFRNCP PG956M GEA FTTP RepairsFRNCP PG957P GEA FTTP ProvisionsFRNCP PG958P GEA FTTC ProvisionsFRNCP PG959C Access Distribution FibreFRNCP PG980R Openreach Repayment WorksFRNCP PG981R Openreach Time Related ChargesFRNCP PG982R Openreach Managed Services for WholesaleFRNCP PG984R Openreach Managed Services for GlobalFRNCP PG985R Openreach Managed Services for Retail OtherFRNCP PG989A Special Fault InvestigationFRNCP PG999A Adjustment PG on SOB30FTTX PG954C GEA Customer Site InstallationsHHB PG150A ISDN2 SpecificHHR PG150A ISDN2 SpecificIABC PG111C Access Fibre SpineIABC PG111M Local Lines Fibre Cable CurrentIABC PG114L ISDN30 ConnectionsIABC PG114M Local Lines Service Access Switches CurIABC PG115C Local Lines Access Radio Capital CapitalIABC PG115M Local Lines Access Radio CurrentIABC PG117C E Side Copper CapitalIABC PG117M E Side Copper CurrentIABC PG118C D Side Copper Capital

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IABC PG118M D Side Copper CurrentIABC PG119A Telephony Over Passive Optical NetworkIABC PG120A Payphone Line CardsIABC PG121M Business PSTN MaintenanceIABC PG122M Residential PSTN MaintenanceIABC PG123M ISDN2 / Highway MaintenanceIABC PG124A ISDN30 Capital / MaintenanceIABC PG127A PSTN Line CardsIABC PG128A ISDN2/Highway Line CardsIABC PG129A Pair GainIABC PG130A Local Loop Unbundling Tie CablesIABC PG132B OR LLU Hostel RentalsIABC PG132N WH LLU Hostel RentalsIABC PG136A Local Loop Unbundling SurveysIABC PG140A Routing and RecordsIABC PG142A MDF Hardware JumperingIABC PG143A Software JumperingIABC PG145B ADSL Connections (Openreach)IABC PG145N ADSL Connections (Wholesale)IABC PG147B SDSL Connections (Openreach)IABC PG147N SDSL Connections (Wholesale)IABC PG149A Dropwire CapitalIABC PG150A ISDN2 SpecificIABC PG151B TAMS (Openreach)IABC PG151N TAMS (Wholesale)IABC PG152B DSL Rentals (Openreach)IABC PG152N DSL Rentals overheads (Wholesale)IABC PG153N DSL Rentals depreciation (Wholesale)IABC PG170B OR Backhaul FibreIABC PG197A FTTC Service Delivery & DevelopmentIABC PG198A FTTP DevelopmentIABC PG211M Local Exchanges Digital System X CurrentIABC PG212M Local Exchanges Digital AXE10 CurrentIABC PG213C Local Exchanges UXD CapitalIABC PG213M Local Exchanges UXD CurrentIABC PG216C Local Exchanges General Switchboards CapIABC PG216M Local Exchanges General Switchboards CurIABC PG217E LE Frames Capital (Openreach)IABC PG217F LE Frames Current (Openreach)IABC PG217Q LE Frames Capital (Wholesale)IABC PG217R LE Frames Current (Wholesale)IABC PG219M Local Exch Operations & Surveillance CurIABC PG224A Universal Card Platform EquipmentIABC PG227A Main Exchanges ASUsIABC PG228A Signalling Transfer Point and Edge Link MonitorsIABC PG229A Signalling Point Relay and Core Link MonitorsIABC PG240A Line Test EquipmentIABC PG241A Repair Handling DutyIABC PG249C Main Exchange DLT - CapitalIABC PG249M Main Exchange DLT - CurrentIABC PG254A Main Exchange - Intelligent Access & MessagingIABC PG255B Main Exchange SwitchblockIABC PG257C Main Exchange Processors - CapitalIABC PG257M Main Exchange Processors - CurrentIABC PG260A Intelligent Contact Manager - PR0IABC PG276A CISLIABC PG280C AXE10 LE Processor - CapitalIABC PG281C AXE10 LE DLT - CapitalIABC PG282A AXE10 LE Switch BlockIABC PG283A AXE10 LE Concentrator Set-UpIABC PG284A AXE10 LE Concentrator DurationIABC PG285C System X LE Processor - CapitalIABC PG286C System X LE - CapitalIABC PG287A System X LE Switch BlockIABC PG288A System X LE Concentrator Set-UpIABC PG289A System X LE Concentrator DurationIABC PG300T OLO Point of HandoverIABC PG301T SDH-Tier 0-LkIABC PG311T SDH-Tier 1-STM1-LkIABC PG313T SDH-Tier 1-STM4-LkIABC PG315T SDH-Tier 1-STM16-LkIABC PG321T SDH-Tier 2-STM1-LkIABC PG323T SDH-Tier 2-STM4-LkIABC PG325T SDH-Tier 2-STM16-Lk

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IABC PG331T SDH-Tier 3-STM1-LkIABC PG333T SDH-Tier 3-STM4-LkIABC PG335T SDH-Tier 3-STM16-LkIABC PG341T SDH-Tier 4-STM1-LkIABC PG343T SDH-Tier 4-STM4-LkIABC PG345T SDH-Tier 4-STM16-LkIABC PG350N WH Inner Core FibreIABC PG351T SDH-TierSC -STM1-LkIABC PG353T SDH-TierSC -STM4-LkIABC PG355T SDH-TierSC -STM16-LkIABC PG359T SDH-Traffic GroomingIABC PG361T PDH-Metal-2Mbits/s-LkIABC PG365T PDH-Metal-34Mbits/s-LkIABC PG367T PDH-Metal-140Mbits/s-LkIABC PG371T PDH-Optical-2Mbits/s-LkIABC PG373T PDH-Optical-8Mbits/s-LkIABC PG375T PDH-Optical-34Mbits/s-LkIABC PG377T PDH-Optical-140Mbits/s-LkIABC PG379T PDH-Optical-565Mbits/s-LkIABC PG381T MSH STM1 LinkIABC PG383T MSH STM16 LinkIABC PG385T MSH STM64 LinkIABC PG391T PDH-Radio-8Mbits/s-LkIABC PG393T PDH-Radio-34Mbits/s-LkIABC PG395T PDH-Radio-140Mbits/s-LkIABC PG399T PDH-Traffic GroomingIABC PG400T ACE/ENA Core EquipmentIABC PG401A Netstream EquipmentIABC PG405A DMS100 Call Centre SwitchesIABC PG408A Carrier Pre Selection Customer Set-UpIABC PG411C Analogue Electric CapitalIABC PG411P Analogue ConnectionsIABC PG412C 64K Electronics CapitalIABC PG412M 64K Electronics MaintenanceIABC PG412P 64K ConnectionsIABC PG413P Private Circuits Megastream and IX ConnsIABC PG414M Private Circuits Intntl Anal IPLC CurIABC PG415M Private Circuits Intntl Dig IPLC CurrentIABC PG421S Private Circuits Analogue InstnIABC PG422S Private Circuits Kilostream InstnIABC PG426S Private Circuits AccessLine InstallationIABC PG440C ASDH 4x2MBit CapitalIABC PG440M ASDH 4x2MBit MaintenanceIABC PG441C ASDH 16x2MBit CapitalIABC PG441M ASDH 16x2MBit MaintenanceIABC PG442C 2MBit Copper Electric CapitalIABC PG442M 2MBit Copper Electric MaintenanceIABC PG443C 2MBit Fibre Electric CapitalIABC PG443M 2MBit Fibre Electric MaintenanceIABC PG444C 34MBit Fibre Electric CapitalIABC PG444M 34MBit Fibre Elect. MaintenanceIABC PG445C 140MBit Fibre Electric CapitalIABC PG445M 140MBit Fibre Elect. MaintenanceIABC PG446C 622MBit Fibre Elect. CapitalIABC PG446M 622MBit Fibre Elect. MaintenanceIABC PG447A SHDS ElectronicsIABC PG461A Private Circuits Test & Maintenance SysIABC PG462A Private Circuits Customer PremisesIABC PG463A Private Circuits TestingIABC PG483A Flexible Bandwidth ServicesIABC PG502B SG&A Openreach Sales Product ManagementIABC PG504B Number portability operational managementIABC PG505A SG & A Private CircuitsIABC PG506N SG & A PPC (Wholesale)IABC PG507N SG & A Wholesale Access (Wholesale)IABC PG508N SG & A Retail Access (Wholesale)IABC PG509N SG & A General (Wholesale)IABC PG511M Interconnect OCP MaintenanceIABC PG511P Interconnect OCP ProvisionIABC PG512A Product Management Policy & Planning IX OLOIABC PG570B OR Service Centre - Provision WLR PSTN/ISDN2IABC PG571B OR Service Centre - Provision WLR ISDN30IABC PG572B OR Service Centre - Provision LLUIABC PG573B OR Service Centre - Provision Ethernet

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IABC PG574B OR Service Centre - Provision NGAIABC PG575B OR Service Centre - Assurance WLR PSTN/ISDN2IABC PG576B OR Service Centre - Assurance WLR ISDN30IABC PG577B OR Service Centre - Assurance LLUIABC PG578B OR Service Centre - Assurance EthernetIABC PG579B OR Service Centre - Assurance NGAIABC PG609N SG&A BroadbandIABC PG622A Public Payphones OperationsIABC PG651B Number Portability-SetUCostOMCactivitiesIABC PG653A ATM Customer Interface 2mb CardsIABC PG654A ATM Customer Interface 34mb CardsIABC PG656A ATM Network SwitchingIABC PG657A Framestream SwitchIABC PG658A ATM Customer Interface >155mb CardsIABC PG659A ATM Network Interface CardsIABC PG667A IP International PeeringIABC PG668A IP Network ManagementIABC PG669A IP Network Dial IPIABC PG670A IP Network Fixed AccessIABC PG671A IP Network VPNIABC PG672A IP Network BroadbandIABC PG673A IP Network BT IntranetIABC PG674A IP Core/ColossusIABC PG675A IP VOIP InfrastructureIABC PG676A IP ApplicationsIABC PG678A SIP serversIABC PG721A Circuit Provision Digital Higher OrderIABC PG722A Circuit Provision Digital Public NetworkIABC PG723A Circuit Provision Analogue Public NwkIABC PG732A Generic Data Amendments Network CostsIABC PG761A Special Applications SMDSIABC PG771A Special Applications Other DevelopmentIABC PG772A Openreach Systems & Development (Product Specific)IABC PG823P BT Own Use Private CircuitsIABC PG855A Border Gateway & Signalling FirewallIABC PG856A CMSAN ISDN2 cardsIABC PG857A CMSAN Combi Cards BB elementIABC PG858A CMSAN Combi Cards Voice elementIABC PG859A CMSAN Control AccessIABC PG860A CMSAN Control TransportIABC PG861A CMSAN ISDN30 cardsIABC PG862A CMSAN Low Band SDSL cards =<2MbIABC PG863A CMSAN-FMSAN LengthIABC PG864A CMSAN-FMSAN LinkIABC PG865A Core-Core LengthIABC PG866A Core-Core LinkIABC PG867A Ethernet NTEIABC PG869A FMSAN Control TransportIABC PG872A FMSAN TDM cardsIABC PG873A FMSAN to WDM LengthIABC PG874A FMSAN to WDM LinkIABC PG875A INODE -Nwk featuresIABC PG876A INODE-Voice Call Set-UpIABC PG877A ISDN30 NTEIABC PG878A METRO BB LNSIABC PG879A METRO BBL3IABC PG880A METRO BEA - Broadband Edge AggregatorIABC PG881A METRO BRAS - Broadband Remote Access ServerIABC PG882A METRO FER - Front End RouterIABC PG885A Metro-Core LengthIABC PG886A Metro-Core LinkIABC PG887A METRO-Edge Ethernet BandwidthIABC PG888A METRO-Edge Ethernet PortIABC PG889A METRO-Infrastructure EthernetIABC PG890A METRO-Media GatewayIABC PG892A METRO-Sync RacksIABC PG893A MSPE RoutersIABC PG895A P Router (large) COREIABC PG896A P Router METROIABC PG898A Core DirectorsIABC PG899A WDM to Metro links LinkIABC PG900A WDM to Metro links: LengthIABC PG901A Ethernet SwitchesIABC PG902A Ethernet Switch Customer Access Cards

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IABC PG911A Operator Services OA InlandIABC PG912A Operator Services OA InternationalIABC PG924A DQ Non ChargeableIABC PG933A PhonebooksIABC PG950C GEA Access Fibre SpineIABC PG950M GEA Access Fibre Spine MaintenanceIABC PG951C GEA Distribution FibreIABC PG951M GEA Distribution Fibre MaintenanceIABC PG952C GEA ElectronicsIABC PG953C GEA DSLAM & CabinetsIABC PG954C GEA Customer Site InstallationsIABC PG955M GEA FTTC RepairsIABC PG956M GEA FTTP RepairsIABC PG957P GEA FTTP ProvisionsIABC PG958P GEA FTTC ProvisionsIABC PG959C Access Distribution FibreIABC PG980R Openreach Repayment WorksIABC PG981R Openreach Time Related ChargesIABC PG982R Openreach Managed Services for WholesaleIABC PG984R Openreach Managed Services for GlobalIABC PG985R Openreach Managed Services for Retail OtherIABC PG989A Special Fault InvestigationIABC PG999A Adjustment PG on SOB30IDX PG981R Openreach Time Related ChargesINC PG260A Intelligent Contact Manager - PR0INODE PG875A INODE -Nwk featuresINODE PG876A INODE-Voice Call Set-UpIPNC PG667A IP International PeeringIPNC PG668A IP Network ManagementIPNC PG669A IP Network Dial IPIPNC PG670A IP Network Fixed AccessIPNC PG671A IP Network VPNIPNC PG672A IP Network BroadbandIPNC PG673A IP Network BT IntranetIPNC PG674A IP Core/ColossusIPNC PG675A IP VOIP InfrastructureIPNC PG676A IP ApplicationsIPNCW PG656A ATM Network SwitchingIPNCW PG668A IP Network ManagementIPNCW PG669A IP Network Dial IPIPNCW PG671A IP Network VPNIPNCW PG672A IP Network BroadbandIPNCW PG674A IP Core/ColossusIPNCW PG675A IP VOIP InfrastructureIPNCW PG678A SIP serversLAND2 PG111C Access Fibre SpineLAND2 PG111M Local Lines Fibre Cable CurrentLAND2 PG114L ISDN30 ConnectionsLAND2 PG114M Local Lines Service Access Switches CurLAND2 PG115C Local Lines Access Radio Capital CapitalLAND2 PG115M Local Lines Access Radio CurrentLAND2 PG117C E Side Copper CapitalLAND2 PG117M E Side Copper CurrentLAND2 PG118C D Side Copper CapitalLAND2 PG118M D Side Copper CurrentLAND2 PG119A Telephony Over Passive Optical NetworkLAND2 PG120A Payphone Line CardsLAND2 PG121M Business PSTN MaintenanceLAND2 PG122M Residential PSTN MaintenanceLAND2 PG123M ISDN2 / Highway MaintenanceLAND2 PG124A ISDN30 Capital / MaintenanceLAND2 PG127A PSTN Line CardsLAND2 PG128A ISDN2/Highway Line CardsLAND2 PG129A Pair GainLAND2 PG130A Local Loop Unbundling Tie CablesLAND2 PG132B OR LLU Hostel RentalsLAND2 PG132N WH LLU Hostel RentalsLAND2 PG136A Local Loop Unbundling SurveysLAND2 PG140A Routing and RecordsLAND2 PG142A MDF Hardware JumperingLAND2 PG143A Software JumperingLAND2 PG145B ADSL Connections (Openreach)LAND2 PG145N ADSL Connections (Wholesale)LAND2 PG147B SDSL Connections (Openreach)

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LAND2 PG147N SDSL Connections (Wholesale)LAND2 PG149A Dropwire CapitalLAND2 PG150A ISDN2 SpecificLAND2 PG151B TAMS (Openreach)LAND2 PG151N TAMS (Wholesale)LAND2 PG152B DSL Rentals (Openreach)LAND2 PG152N DSL Rentals overheads (Wholesale)LAND2 PG153N DSL Rentals depreciation (Wholesale)LAND2 PG170B OR Backhaul FibreLAND2 PG197A FTTC Service Delivery & DevelopmentLAND2 PG198A FTTP DevelopmentLAND2 PG211M Local Exchanges Digital System X CurrentLAND2 PG212M Local Exchanges Digital AXE10 CurrentLAND2 PG213C Local Exchanges UXD CapitalLAND2 PG213M Local Exchanges UXD CurrentLAND2 PG216C Local Exchanges General Switchboards CapLAND2 PG216M Local Exchanges General Switchboards CurLAND2 PG217E LE Frames Capital (Openreach)LAND2 PG217F LE Frames Current (Openreach)LAND2 PG217Q LE Frames Capital (Wholesale)LAND2 PG217R LE Frames Current (Wholesale)LAND2 PG219M Local Exch Operations & Surveillance CurLAND2 PG224A Universal Card Platform EquipmentLAND2 PG227A Main Exchanges ASUsLAND2 PG228A Signalling Transfer Point and Edge Link MonitorsLAND2 PG229A Signalling Point Relay and Core Link MonitorsLAND2 PG240A Line Test EquipmentLAND2 PG241A Repair Handling DutyLAND2 PG249C Main Exchange DLT - CapitalLAND2 PG249M Main Exchange DLT - CurrentLAND2 PG254A Main Exchange - Intelligent Access & MessagingLAND2 PG255B Main Exchange SwitchblockLAND2 PG257C Main Exchange Processors - CapitalLAND2 PG257M Main Exchange Processors - CurrentLAND2 PG260A Intelligent Contact Manager - PR0LAND2 PG276A CISLLAND2 PG280C AXE10 LE Processor - CapitalLAND2 PG281C AXE10 LE DLT - CapitalLAND2 PG282A AXE10 LE Switch BlockLAND2 PG283A AXE10 LE Concentrator Set-UpLAND2 PG284A AXE10 LE Concentrator DurationLAND2 PG285C System X LE Processor - CapitalLAND2 PG286C System X LE - CapitalLAND2 PG287A System X LE Switch BlockLAND2 PG288A System X LE Concentrator Set-UpLAND2 PG289A System X LE Concentrator DurationLAND2 PG300T OLO Point of HandoverLAND2 PG301T SDH-Tier 0-LkLAND2 PG311T SDH-Tier 1-STM1-LkLAND2 PG313T SDH-Tier 1-STM4-LkLAND2 PG315T SDH-Tier 1-STM16-LkLAND2 PG321T SDH-Tier 2-STM1-LkLAND2 PG323T SDH-Tier 2-STM4-LkLAND2 PG325T SDH-Tier 2-STM16-LkLAND2 PG331T SDH-Tier 3-STM1-LkLAND2 PG333T SDH-Tier 3-STM4-LkLAND2 PG335T SDH-Tier 3-STM16-LkLAND2 PG341T SDH-Tier 4-STM1-LkLAND2 PG343T SDH-Tier 4-STM4-LkLAND2 PG345T SDH-Tier 4-STM16-LkLAND2 PG350N WH Inner Core FibreLAND2 PG351T SDH-TierSC -STM1-LkLAND2 PG353T SDH-TierSC -STM4-LkLAND2 PG355T SDH-TierSC -STM16-LkLAND2 PG359T SDH-Traffic GroomingLAND2 PG361T PDH-Metal-2Mbits/s-LkLAND2 PG365T PDH-Metal-34Mbits/s-LkLAND2 PG367T PDH-Metal-140Mbits/s-LkLAND2 PG371T PDH-Optical-2Mbits/s-LkLAND2 PG373T PDH-Optical-8Mbits/s-LkLAND2 PG375T PDH-Optical-34Mbits/s-LkLAND2 PG377T PDH-Optical-140Mbits/s-LkLAND2 PG379T PDH-Optical-565Mbits/s-LkLAND2 PG381T MSH STM1 Link

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LAND2 PG383T MSH STM16 LinkLAND2 PG385T MSH STM64 LinkLAND2 PG391T PDH-Radio-8Mbits/s-LkLAND2 PG393T PDH-Radio-34Mbits/s-LkLAND2 PG395T PDH-Radio-140Mbits/s-LkLAND2 PG399T PDH-Traffic GroomingLAND2 PG400T ACE/ENA Core EquipmentLAND2 PG401A Netstream EquipmentLAND2 PG405A DMS100 Call Centre SwitchesLAND2 PG408A Carrier Pre Selection Customer Set-UpLAND2 PG411C Analogue Electric CapitalLAND2 PG411P Analogue ConnectionsLAND2 PG412C 64K Electronics CapitalLAND2 PG412M 64K Electronics MaintenanceLAND2 PG412P 64K ConnectionsLAND2 PG413P Private Circuits Megastream and IX ConnsLAND2 PG414M Private Circuits Intntl Anal IPLC CurLAND2 PG415M Private Circuits Intntl Dig IPLC CurrentLAND2 PG421S Private Circuits Analogue InstnLAND2 PG422S Private Circuits Kilostream InstnLAND2 PG426S Private Circuits AccessLine InstallationLAND2 PG440C ASDH 4x2MBit CapitalLAND2 PG440M ASDH 4x2MBit MaintenanceLAND2 PG441C ASDH 16x2MBit CapitalLAND2 PG441M ASDH 16x2MBit MaintenanceLAND2 PG442C 2MBit Copper Electric CapitalLAND2 PG442M 2MBit Copper Electric MaintenanceLAND2 PG443C 2MBit Fibre Electric CapitalLAND2 PG443M 2MBit Fibre Electric MaintenanceLAND2 PG444C 34MBit Fibre Electric CapitalLAND2 PG444M 34MBit Fibre Elect. MaintenanceLAND2 PG445C 140MBit Fibre Electric CapitalLAND2 PG445M 140MBit Fibre Elect. MaintenanceLAND2 PG446C 622MBit Fibre Elect. CapitalLAND2 PG446M 622MBit Fibre Elect. MaintenanceLAND2 PG447A SHDS ElectronicsLAND2 PG461A Private Circuits Test & Maintenance SysLAND2 PG462A Private Circuits Customer PremisesLAND2 PG463A Private Circuits TestingLAND2 PG483A Flexible Bandwidth ServicesLAND2 PG502B SG&A Openreach Sales Product ManagementLAND2 PG504B Number portability operational managementLAND2 PG505A SG & A Private CircuitsLAND2 PG506N SG & A PPC (Wholesale)LAND2 PG507N SG & A Wholesale Access (Wholesale)LAND2 PG508N SG & A Retail Access (Wholesale)LAND2 PG509N SG & A General (Wholesale)LAND2 PG511M Interconnect OCP MaintenanceLAND2 PG511P Interconnect OCP ProvisionLAND2 PG512A Product Management Policy & Planning IX OLOLAND2 PG570B OR Service Centre - Provision WLR PSTN/ISDN2LAND2 PG571B OR Service Centre - Provision WLR ISDN30LAND2 PG572B OR Service Centre - Provision LLULAND2 PG573B OR Service Centre - Provision EthernetLAND2 PG574B OR Service Centre - Provision NGALAND2 PG575B OR Service Centre - Assurance WLR PSTN/ISDN2LAND2 PG576B OR Service Centre - Assurance WLR ISDN30LAND2 PG577B OR Service Centre - Assurance LLULAND2 PG578B OR Service Centre - Assurance EthernetLAND2 PG579B OR Service Centre - Assurance NGALAND2 PG609N SG&A BroadbandLAND2 PG622A Public Payphones OperationsLAND2 PG651B Number Portability-SetUCostOMCactivitiesLAND2 PG653A ATM Customer Interface 2mb CardsLAND2 PG654A ATM Customer Interface 34mb CardsLAND2 PG656A ATM Network SwitchingLAND2 PG657A Framestream SwitchLAND2 PG658A ATM Customer Interface >155mb CardsLAND2 PG659A ATM Network Interface CardsLAND2 PG667A IP International PeeringLAND2 PG668A IP Network ManagementLAND2 PG669A IP Network Dial IPLAND2 PG670A IP Network Fixed AccessLAND2 PG671A IP Network VPN

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LAND2 PG672A IP Network BroadbandLAND2 PG673A IP Network BT IntranetLAND2 PG674A IP Core/ColossusLAND2 PG675A IP VOIP InfrastructureLAND2 PG676A IP ApplicationsLAND2 PG678A SIP serversLAND2 PG721A Circuit Provision Digital Higher OrderLAND2 PG722A Circuit Provision Digital Public NetworkLAND2 PG723A Circuit Provision Analogue Public NwkLAND2 PG732A Generic Data Amendments Network CostsLAND2 PG761A Special Applications SMDSLAND2 PG771A Special Applications Other DevelopmentLAND2 PG772A Openreach Systems & Development (Product Specific)LAND2 PG823P BT Own Use Private CircuitsLAND2 PG855A Border Gateway & Signalling FirewallLAND2 PG856A CMSAN ISDN2 cardsLAND2 PG857A CMSAN Combi Cards BB elementLAND2 PG858A CMSAN Combi Cards Voice elementLAND2 PG859A CMSAN Control AccessLAND2 PG860A CMSAN Control TransportLAND2 PG861A CMSAN ISDN30 cardsLAND2 PG862A CMSAN Low Band SDSL cards =<2MbLAND2 PG863A CMSAN-FMSAN LengthLAND2 PG864A CMSAN-FMSAN LinkLAND2 PG865A Core-Core LengthLAND2 PG866A Core-Core LinkLAND2 PG867A Ethernet NTELAND2 PG869A FMSAN Control TransportLAND2 PG872A FMSAN TDM cardsLAND2 PG873A FMSAN to WDM LengthLAND2 PG874A FMSAN to WDM LinkLAND2 PG875A INODE -Nwk featuresLAND2 PG876A INODE-Voice Call Set-UpLAND2 PG877A ISDN30 NTELAND2 PG878A METRO BB LNSLAND2 PG879A METRO BBL3LAND2 PG880A METRO BEA - Broadband Edge AggregatorLAND2 PG881A METRO BRAS - Broadband Remote Access ServerLAND2 PG882A METRO FER - Front End RouterLAND2 PG885A Metro-Core LengthLAND2 PG886A Metro-Core LinkLAND2 PG887A METRO-Edge Ethernet BandwidthLAND2 PG888A METRO-Edge Ethernet PortLAND2 PG889A METRO-Infrastructure EthernetLAND2 PG890A METRO-Media GatewayLAND2 PG892A METRO-Sync RacksLAND2 PG893A MSPE RoutersLAND2 PG895A P Router (large) CORELAND2 PG896A P Router METROLAND2 PG898A Core DirectorsLAND2 PG899A WDM to Metro links LinkLAND2 PG900A WDM to Metro links: LengthLAND2 PG901A Ethernet SwitchesLAND2 PG902A Ethernet Switch Customer Access CardsLAND2 PG911A Operator Services OA InlandLAND2 PG912A Operator Services OA InternationalLAND2 PG924A DQ Non ChargeableLAND2 PG933A PhonebooksLAND2 PG950C GEA Access Fibre SpineLAND2 PG950M GEA Access Fibre Spine MaintenanceLAND2 PG951C GEA Distribution FibreLAND2 PG951M GEA Distribution Fibre MaintenanceLAND2 PG952C GEA ElectronicsLAND2 PG953C GEA DSLAM & CabinetsLAND2 PG954C GEA Customer Site InstallationsLAND2 PG955M GEA FTTC RepairsLAND2 PG956M GEA FTTP RepairsLAND2 PG957P GEA FTTP ProvisionsLAND2 PG958P GEA FTTC ProvisionsLAND2 PG959C Access Distribution FibreLAND2 PG980R Openreach Repayment WorksLAND2 PG981R Openreach Time Related ChargesLAND2 PG982R Openreach Managed Services for WholesaleLAND2 PG984R Openreach Managed Services for Global

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LAND2 PG985R Openreach Managed Services for Retail OtherLAND2 PG989A Special Fault InvestigationLAND2 PG999A Adjustment PG on SOB30LDC PG118C D Side Copper CapitalLDCP PG118C D Side Copper CapitalLDCR PG118C D Side Copper CapitalLDD PG111C Access Fibre SpineLDD PG117C E Side Copper CapitalLDD PG118C D Side Copper CapitalLDD PG130A Local Loop Unbundling Tie CablesLDD PG170B OR Backhaul FibreLDD PG350N WH Inner Core FibreLDR PG111C Access Fibre SpineLDR PG117C E Side Copper CapitalLDR PG118C D Side Copper CapitalLDR PG130A Local Loop Unbundling Tie CablesLDR PG170B OR Backhaul FibreLDR PG350N WH Inner Core FibreLDX PG120A Payphone Line CardsLDX PG124A ISDN30 Capital / MaintenanceLDX PG127A PSTN Line CardsLDX PG128A ISDN2/Highway Line CardsLDX PG285C System X LE Processor - CapitalLDX PG286C System X LE - CapitalLDX PG287A System X LE Switch BlockLDX PG288A System X LE Concentrator Set-UpLDX PG289A System X LE Concentrator DurationLFC PG111C Access Fibre SpineLFCR PG111C Access Fibre SpineLFD PG111C Access Fibre SpineLFD PG117C E Side Copper CapitalLFD PG118C D Side Copper CapitalLFD PG130A Local Loop Unbundling Tie CablesLFD PG170B OR Backhaul FibreLFD PG350N WH Inner Core FibreLFDC PG951C GEA Distribution FibreLFDC PG959C Access Distribution FibreLFH PG111C Access Fibre SpineLFH PG111M Local Lines Fibre Cable CurrentLFH PG114L ISDN30 ConnectionsLFH PG114M Local Lines Service Access Switches CurLFH PG115C Local Lines Access Radio Capital CapitalLFH PG115M Local Lines Access Radio CurrentLFH PG117C E Side Copper CapitalLFH PG117M E Side Copper CurrentLFH PG118C D Side Copper CapitalLFH PG118M D Side Copper CurrentLFH PG119A Telephony Over Passive Optical NetworkLFH PG120A Payphone Line CardsLFH PG121M Business PSTN MaintenanceLFH PG122M Residential PSTN MaintenanceLFH PG123M ISDN2 / Highway MaintenanceLFH PG124A ISDN30 Capital / MaintenanceLFH PG127A PSTN Line CardsLFH PG128A ISDN2/Highway Line CardsLFH PG129A Pair GainLFH PG130A Local Loop Unbundling Tie CablesLFH PG132B OR LLU Hostel RentalsLFH PG132N WH LLU Hostel RentalsLFH PG136A Local Loop Unbundling SurveysLFH PG140A Routing and RecordsLFH PG142A MDF Hardware JumperingLFH PG143A Software JumperingLFH PG145B ADSL Connections (Openreach)LFH PG145N ADSL Connections (Wholesale)LFH PG147B SDSL Connections (Openreach)LFH PG147N SDSL Connections (Wholesale)LFH PG149A Dropwire CapitalLFH PG150A ISDN2 SpecificLFH PG151B TAMS (Openreach)LFH PG151N TAMS (Wholesale)LFH PG152B DSL Rentals (Openreach)LFH PG152N DSL Rentals overheads (Wholesale)LFH PG153N DSL Rentals depreciation (Wholesale)

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LFH PG170B OR Backhaul FibreLFH PG197A FTTC Service Delivery & DevelopmentLFH PG198A FTTP DevelopmentLFH PG211M Local Exchanges Digital System X CurrentLFH PG212M Local Exchanges Digital AXE10 CurrentLFH PG213C Local Exchanges UXD CapitalLFH PG213M Local Exchanges UXD CurrentLFH PG216C Local Exchanges General Switchboards CapLFH PG216M Local Exchanges General Switchboards CurLFH PG217E LE Frames Capital (Openreach)LFH PG217F LE Frames Current (Openreach)LFH PG217Q LE Frames Capital (Wholesale)LFH PG217R LE Frames Current (Wholesale)LFH PG219M Local Exch Operations & Surveillance CurLFH PG224A Universal Card Platform EquipmentLFH PG227A Main Exchanges ASUsLFH PG228A Signalling Transfer Point and Edge Link MonitorsLFH PG229A Signalling Point Relay and Core Link MonitorsLFH PG240A Line Test EquipmentLFH PG241A Repair Handling DutyLFH PG249C Main Exchange DLT - CapitalLFH PG249M Main Exchange DLT - CurrentLFH PG254A Main Exchange - Intelligent Access & MessagingLFH PG255B Main Exchange SwitchblockLFH PG257C Main Exchange Processors - CapitalLFH PG257M Main Exchange Processors - CurrentLFH PG260A Intelligent Contact Manager - PR0LFH PG276A CISLLFH PG280C AXE10 LE Processor - CapitalLFH PG281C AXE10 LE DLT - CapitalLFH PG282A AXE10 LE Switch BlockLFH PG283A AXE10 LE Concentrator Set-UpLFH PG284A AXE10 LE Concentrator DurationLFH PG285C System X LE Processor - CapitalLFH PG286C System X LE - CapitalLFH PG287A System X LE Switch BlockLFH PG288A System X LE Concentrator Set-UpLFH PG289A System X LE Concentrator DurationLFH PG300T OLO Point of HandoverLFH PG301T SDH-Tier 0-LkLFH PG311T SDH-Tier 1-STM1-LkLFH PG313T SDH-Tier 1-STM4-LkLFH PG315T SDH-Tier 1-STM16-LkLFH PG321T SDH-Tier 2-STM1-LkLFH PG323T SDH-Tier 2-STM4-LkLFH PG325T SDH-Tier 2-STM16-LkLFH PG331T SDH-Tier 3-STM1-LkLFH PG333T SDH-Tier 3-STM4-LkLFH PG335T SDH-Tier 3-STM16-LkLFH PG341T SDH-Tier 4-STM1-LkLFH PG343T SDH-Tier 4-STM4-LkLFH PG345T SDH-Tier 4-STM16-LkLFH PG350N WH Inner Core FibreLFH PG351T SDH-TierSC -STM1-LkLFH PG353T SDH-TierSC -STM4-LkLFH PG355T SDH-TierSC -STM16-LkLFH PG359T SDH-Traffic GroomingLFH PG361T PDH-Metal-2Mbits/s-LkLFH PG365T PDH-Metal-34Mbits/s-LkLFH PG367T PDH-Metal-140Mbits/s-LkLFH PG371T PDH-Optical-2Mbits/s-LkLFH PG373T PDH-Optical-8Mbits/s-LkLFH PG375T PDH-Optical-34Mbits/s-LkLFH PG377T PDH-Optical-140Mbits/s-LkLFH PG379T PDH-Optical-565Mbits/s-LkLFH PG381T MSH STM1 LinkLFH PG383T MSH STM16 LinkLFH PG385T MSH STM64 LinkLFH PG391T PDH-Radio-8Mbits/s-LkLFH PG393T PDH-Radio-34Mbits/s-LkLFH PG395T PDH-Radio-140Mbits/s-LkLFH PG399T PDH-Traffic GroomingLFH PG400T ACE/ENA Core EquipmentLFH PG401A Netstream Equipment

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LFH PG405A DMS100 Call Centre SwitchesLFH PG408A Carrier Pre Selection Customer Set-UpLFH PG411C Analogue Electric CapitalLFH PG411P Analogue ConnectionsLFH PG412C 64K Electronics CapitalLFH PG412M 64K Electronics MaintenanceLFH PG412P 64K ConnectionsLFH PG413P Private Circuits Megastream and IX ConnsLFH PG414M Private Circuits Intntl Anal IPLC CurLFH PG415M Private Circuits Intntl Dig IPLC CurrentLFH PG421S Private Circuits Analogue InstnLFH PG422S Private Circuits Kilostream InstnLFH PG426S Private Circuits AccessLine InstallationLFH PG440C ASDH 4x2MBit CapitalLFH PG440M ASDH 4x2MBit MaintenanceLFH PG441C ASDH 16x2MBit CapitalLFH PG441M ASDH 16x2MBit MaintenanceLFH PG442C 2MBit Copper Electric CapitalLFH PG442M 2MBit Copper Electric MaintenanceLFH PG443C 2MBit Fibre Electric CapitalLFH PG443M 2MBit Fibre Electric MaintenanceLFH PG444C 34MBit Fibre Electric CapitalLFH PG444M 34MBit Fibre Elect. MaintenanceLFH PG445C 140MBit Fibre Electric CapitalLFH PG445M 140MBit Fibre Elect. MaintenanceLFH PG446C 622MBit Fibre Elect. CapitalLFH PG446M 622MBit Fibre Elect. MaintenanceLFH PG447A SHDS ElectronicsLFH PG461A Private Circuits Test & Maintenance SysLFH PG462A Private Circuits Customer PremisesLFH PG463A Private Circuits TestingLFH PG483A Flexible Bandwidth ServicesLFH PG502B SG&A Openreach Sales Product ManagementLFH PG504B Number portability operational managementLFH PG505A SG & A Private CircuitsLFH PG506N SG & A PPC (Wholesale)LFH PG507N SG & A Wholesale Access (Wholesale)LFH PG508N SG & A Retail Access (Wholesale)LFH PG509N SG & A General (Wholesale)LFH PG511M Interconnect OCP MaintenanceLFH PG511P Interconnect OCP ProvisionLFH PG512A Product Management Policy & Planning IX OLOLFH PG570B OR Service Centre - Provision WLR PSTN/ISDN2LFH PG571B OR Service Centre - Provision WLR ISDN30LFH PG572B OR Service Centre - Provision LLULFH PG573B OR Service Centre - Provision EthernetLFH PG574B OR Service Centre - Provision NGALFH PG575B OR Service Centre - Assurance WLR PSTN/ISDN2LFH PG576B OR Service Centre - Assurance WLR ISDN30LFH PG577B OR Service Centre - Assurance LLULFH PG578B OR Service Centre - Assurance EthernetLFH PG579B OR Service Centre - Assurance NGALFH PG609N SG&A BroadbandLFH PG622A Public Payphones OperationsLFH PG651B Number Portability-SetUCostOMCactivitiesLFH PG653A ATM Customer Interface 2mb CardsLFH PG654A ATM Customer Interface 34mb CardsLFH PG656A ATM Network SwitchingLFH PG657A Framestream SwitchLFH PG658A ATM Customer Interface >155mb CardsLFH PG659A ATM Network Interface CardsLFH PG667A IP International PeeringLFH PG668A IP Network ManagementLFH PG669A IP Network Dial IPLFH PG670A IP Network Fixed AccessLFH PG671A IP Network VPNLFH PG672A IP Network BroadbandLFH PG673A IP Network BT IntranetLFH PG674A IP Core/ColossusLFH PG675A IP VOIP InfrastructureLFH PG676A IP ApplicationsLFH PG678A SIP serversLFH PG721A Circuit Provision Digital Higher OrderLFH PG722A Circuit Provision Digital Public Network

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LFH PG723A Circuit Provision Analogue Public NwkLFH PG732A Generic Data Amendments Network CostsLFH PG761A Special Applications SMDSLFH PG771A Special Applications Other DevelopmentLFH PG772A Openreach Systems & Development (Product Specific)LFH PG823P BT Own Use Private CircuitsLFH PG855A Border Gateway & Signalling FirewallLFH PG856A CMSAN ISDN2 cardsLFH PG857A CMSAN Combi Cards BB elementLFH PG858A CMSAN Combi Cards Voice elementLFH PG859A CMSAN Control AccessLFH PG860A CMSAN Control TransportLFH PG861A CMSAN ISDN30 cardsLFH PG862A CMSAN Low Band SDSL cards =<2MbLFH PG863A CMSAN-FMSAN LengthLFH PG864A CMSAN-FMSAN LinkLFH PG865A Core-Core LengthLFH PG866A Core-Core LinkLFH PG867A Ethernet NTELFH PG869A FMSAN Control TransportLFH PG872A FMSAN TDM cardsLFH PG873A FMSAN to WDM LengthLFH PG874A FMSAN to WDM LinkLFH PG875A INODE -Nwk featuresLFH PG876A INODE-Voice Call Set-UpLFH PG877A ISDN30 NTELFH PG878A METRO BB LNSLFH PG879A METRO BBL3LFH PG880A METRO BEA - Broadband Edge AggregatorLFH PG881A METRO BRAS - Broadband Remote Access ServerLFH PG882A METRO FER - Front End RouterLFH PG885A Metro-Core LengthLFH PG886A Metro-Core LinkLFH PG887A METRO-Edge Ethernet BandwidthLFH PG888A METRO-Edge Ethernet PortLFH PG889A METRO-Infrastructure EthernetLFH PG890A METRO-Media GatewayLFH PG892A METRO-Sync RacksLFH PG893A MSPE RoutersLFH PG895A P Router (large) CORELFH PG896A P Router METROLFH PG898A Core DirectorsLFH PG899A WDM to Metro links LinkLFH PG900A WDM to Metro links: LengthLFH PG901A Ethernet SwitchesLFH PG902A Ethernet Switch Customer Access CardsLFH PG911A Operator Services OA InlandLFH PG912A Operator Services OA InternationalLFH PG924A DQ Non ChargeableLFH PG933A PhonebooksLFH PG950C GEA Access Fibre SpineLFH PG950M GEA Access Fibre Spine MaintenanceLFH PG951C GEA Distribution FibreLFH PG951M GEA Distribution Fibre MaintenanceLFH PG952C GEA ElectronicsLFH PG953C GEA DSLAM & CabinetsLFH PG954C GEA Customer Site InstallationsLFH PG955M GEA FTTC RepairsLFH PG956M GEA FTTP RepairsLFH PG957P GEA FTTP ProvisionsLFH PG958P GEA FTTC ProvisionsLFH PG959C Access Distribution FibreLFH PG980R Openreach Repayment WorksLFH PG981R Openreach Time Related ChargesLFH PG982R Openreach Managed Services for WholesaleLFH PG984R Openreach Managed Services for GlobalLFH PG985R Openreach Managed Services for Retail OtherLFH PG989A Special Fault InvestigationLFH PG999A Adjustment PG on SOB30LFME PG953C GEA DSLAM & CabinetsLFS PG411C Analogue Electric CapitalLFSC PG111C Access Fibre SpineLFSC PG950C GEA Access Fibre SpineLFXE PG952C GEA Electronics

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LIC PG111C Access Fibre SpineLIC PG111M Local Lines Fibre Cable CurrentLIC PG114L ISDN30 ConnectionsLIC PG114M Local Lines Service Access Switches CurLIC PG115C Local Lines Access Radio Capital CapitalLIC PG115M Local Lines Access Radio CurrentLIC PG117C E Side Copper CapitalLIC PG117M E Side Copper CurrentLIC PG118C D Side Copper CapitalLIC PG118M D Side Copper CurrentLIC PG119A Telephony Over Passive Optical NetworkLIC PG120A Payphone Line CardsLIC PG121M Business PSTN MaintenanceLIC PG122M Residential PSTN MaintenanceLIC PG123M ISDN2 / Highway MaintenanceLIC PG124A ISDN30 Capital / MaintenanceLIC PG127A PSTN Line CardsLIC PG128A ISDN2/Highway Line CardsLIC PG129A Pair GainLIC PG130A Local Loop Unbundling Tie CablesLIC PG132B OR LLU Hostel RentalsLIC PG132N WH LLU Hostel RentalsLIC PG136A Local Loop Unbundling SurveysLIC PG140A Routing and RecordsLIC PG142A MDF Hardware JumperingLIC PG143A Software JumperingLIC PG145B ADSL Connections (Openreach)LIC PG145N ADSL Connections (Wholesale)LIC PG147B SDSL Connections (Openreach)LIC PG147N SDSL Connections (Wholesale)LIC PG149A Dropwire CapitalLIC PG150A ISDN2 SpecificLIC PG151B TAMS (Openreach)LIC PG151N TAMS (Wholesale)LIC PG152B DSL Rentals (Openreach)LIC PG152N DSL Rentals overheads (Wholesale)LIC PG153N DSL Rentals depreciation (Wholesale)LIC PG170B OR Backhaul FibreLIC PG197A FTTC Service Delivery & DevelopmentLIC PG198A FTTP DevelopmentLIC PG211M Local Exchanges Digital System X CurrentLIC PG212M Local Exchanges Digital AXE10 CurrentLIC PG213C Local Exchanges UXD CapitalLIC PG213M Local Exchanges UXD CurrentLIC PG216C Local Exchanges General Switchboards CapLIC PG216M Local Exchanges General Switchboards CurLIC PG217E LE Frames Capital (Openreach)LIC PG217F LE Frames Current (Openreach)LIC PG217Q LE Frames Capital (Wholesale)LIC PG217R LE Frames Current (Wholesale)LIC PG219M Local Exch Operations & Surveillance CurLIC PG224A Universal Card Platform EquipmentLIC PG227A Main Exchanges ASUsLIC PG228A Signalling Transfer Point and Edge Link MonitorsLIC PG229A Signalling Point Relay and Core Link MonitorsLIC PG240A Line Test EquipmentLIC PG241A Repair Handling DutyLIC PG249C Main Exchange DLT - CapitalLIC PG249M Main Exchange DLT - CurrentLIC PG254A Main Exchange - Intelligent Access & MessagingLIC PG255B Main Exchange SwitchblockLIC PG257C Main Exchange Processors - CapitalLIC PG257M Main Exchange Processors - CurrentLIC PG260A Intelligent Contact Manager - PR0LIC PG276A CISLLIC PG280C AXE10 LE Processor - CapitalLIC PG281C AXE10 LE DLT - CapitalLIC PG282A AXE10 LE Switch BlockLIC PG283A AXE10 LE Concentrator Set-UpLIC PG284A AXE10 LE Concentrator DurationLIC PG285C System X LE Processor - CapitalLIC PG286C System X LE - CapitalLIC PG287A System X LE Switch BlockLIC PG288A System X LE Concentrator Set-Up

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LIC PG289A System X LE Concentrator DurationLIC PG300T OLO Point of HandoverLIC PG301T SDH-Tier 0-LkLIC PG311T SDH-Tier 1-STM1-LkLIC PG313T SDH-Tier 1-STM4-LkLIC PG315T SDH-Tier 1-STM16-LkLIC PG321T SDH-Tier 2-STM1-LkLIC PG323T SDH-Tier 2-STM4-LkLIC PG325T SDH-Tier 2-STM16-LkLIC PG331T SDH-Tier 3-STM1-LkLIC PG333T SDH-Tier 3-STM4-LkLIC PG335T SDH-Tier 3-STM16-LkLIC PG341T SDH-Tier 4-STM1-LkLIC PG343T SDH-Tier 4-STM4-LkLIC PG345T SDH-Tier 4-STM16-LkLIC PG350N WH Inner Core FibreLIC PG351T SDH-TierSC -STM1-LkLIC PG353T SDH-TierSC -STM4-LkLIC PG355T SDH-TierSC -STM16-LkLIC PG359T SDH-Traffic GroomingLIC PG361T PDH-Metal-2Mbits/s-LkLIC PG365T PDH-Metal-34Mbits/s-LkLIC PG367T PDH-Metal-140Mbits/s-LkLIC PG371T PDH-Optical-2Mbits/s-LkLIC PG373T PDH-Optical-8Mbits/s-LkLIC PG375T PDH-Optical-34Mbits/s-LkLIC PG377T PDH-Optical-140Mbits/s-LkLIC PG379T PDH-Optical-565Mbits/s-LkLIC PG381T MSH STM1 LinkLIC PG383T MSH STM16 LinkLIC PG385T MSH STM64 LinkLIC PG391T PDH-Radio-8Mbits/s-LkLIC PG393T PDH-Radio-34Mbits/s-LkLIC PG395T PDH-Radio-140Mbits/s-LkLIC PG399T PDH-Traffic GroomingLIC PG400T ACE/ENA Core EquipmentLIC PG401A Netstream EquipmentLIC PG405A DMS100 Call Centre SwitchesLIC PG408A Carrier Pre Selection Customer Set-UpLIC PG411C Analogue Electric CapitalLIC PG411P Analogue ConnectionsLIC PG412C 64K Electronics CapitalLIC PG412M 64K Electronics MaintenanceLIC PG412P 64K ConnectionsLIC PG413P Private Circuits Megastream and IX ConnsLIC PG414M Private Circuits Intntl Anal IPLC CurLIC PG415M Private Circuits Intntl Dig IPLC CurrentLIC PG421S Private Circuits Analogue InstnLIC PG422S Private Circuits Kilostream InstnLIC PG426S Private Circuits AccessLine InstallationLIC PG440C ASDH 4x2MBit CapitalLIC PG440M ASDH 4x2MBit MaintenanceLIC PG441C ASDH 16x2MBit CapitalLIC PG441M ASDH 16x2MBit MaintenanceLIC PG442C 2MBit Copper Electric CapitalLIC PG442M 2MBit Copper Electric MaintenanceLIC PG443C 2MBit Fibre Electric CapitalLIC PG443M 2MBit Fibre Electric MaintenanceLIC PG444C 34MBit Fibre Electric CapitalLIC PG444M 34MBit Fibre Elect. MaintenanceLIC PG445C 140MBit Fibre Electric CapitalLIC PG445M 140MBit Fibre Elect. MaintenanceLIC PG446C 622MBit Fibre Elect. CapitalLIC PG446M 622MBit Fibre Elect. MaintenanceLIC PG447A SHDS ElectronicsLIC PG461A Private Circuits Test & Maintenance SysLIC PG462A Private Circuits Customer PremisesLIC PG463A Private Circuits TestingLIC PG483A Flexible Bandwidth ServicesLIC PG502B SG&A Openreach Sales Product ManagementLIC PG504B Number portability operational managementLIC PG505A SG & A Private CircuitsLIC PG506N SG & A PPC (Wholesale)LIC PG507N SG & A Wholesale Access (Wholesale)

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LIC PG508N SG & A Retail Access (Wholesale)LIC PG509N SG & A General (Wholesale)LIC PG511M Interconnect OCP MaintenanceLIC PG511P Interconnect OCP ProvisionLIC PG512A Product Management Policy & Planning IX OLOLIC PG570B OR Service Centre - Provision WLR PSTN/ISDN2LIC PG571B OR Service Centre - Provision WLR ISDN30LIC PG572B OR Service Centre - Provision LLULIC PG573B OR Service Centre - Provision EthernetLIC PG574B OR Service Centre - Provision NGALIC PG575B OR Service Centre - Assurance WLR PSTN/ISDN2LIC PG576B OR Service Centre - Assurance WLR ISDN30LIC PG577B OR Service Centre - Assurance LLULIC PG578B OR Service Centre - Assurance EthernetLIC PG579B OR Service Centre - Assurance NGALIC PG609N SG&A BroadbandLIC PG622A Public Payphones OperationsLIC PG651B Number Portability-SetUCostOMCactivitiesLIC PG653A ATM Customer Interface 2mb CardsLIC PG654A ATM Customer Interface 34mb CardsLIC PG656A ATM Network SwitchingLIC PG657A Framestream SwitchLIC PG658A ATM Customer Interface >155mb CardsLIC PG659A ATM Network Interface CardsLIC PG667A IP International PeeringLIC PG668A IP Network ManagementLIC PG669A IP Network Dial IPLIC PG670A IP Network Fixed AccessLIC PG671A IP Network VPNLIC PG672A IP Network BroadbandLIC PG673A IP Network BT IntranetLIC PG674A IP Core/ColossusLIC PG675A IP VOIP InfrastructureLIC PG676A IP ApplicationsLIC PG678A SIP serversLIC PG721A Circuit Provision Digital Higher OrderLIC PG722A Circuit Provision Digital Public NetworkLIC PG723A Circuit Provision Analogue Public NwkLIC PG732A Generic Data Amendments Network CostsLIC PG761A Special Applications SMDSLIC PG771A Special Applications Other DevelopmentLIC PG772A Openreach Systems & Development (Product Specific)LIC PG823P BT Own Use Private CircuitsLIC PG855A Border Gateway & Signalling FirewallLIC PG856A CMSAN ISDN2 cardsLIC PG857A CMSAN Combi Cards BB elementLIC PG858A CMSAN Combi Cards Voice elementLIC PG859A CMSAN Control AccessLIC PG860A CMSAN Control TransportLIC PG861A CMSAN ISDN30 cardsLIC PG862A CMSAN Low Band SDSL cards =<2MbLIC PG863A CMSAN-FMSAN LengthLIC PG864A CMSAN-FMSAN LinkLIC PG865A Core-Core LengthLIC PG866A Core-Core LinkLIC PG867A Ethernet NTELIC PG869A FMSAN Control TransportLIC PG872A FMSAN TDM cardsLIC PG873A FMSAN to WDM LengthLIC PG874A FMSAN to WDM LinkLIC PG875A INODE -Nwk featuresLIC PG876A INODE-Voice Call Set-UpLIC PG877A ISDN30 NTELIC PG878A METRO BB LNSLIC PG879A METRO BBL3LIC PG880A METRO BEA - Broadband Edge AggregatorLIC PG881A METRO BRAS - Broadband Remote Access ServerLIC PG882A METRO FER - Front End RouterLIC PG885A Metro-Core LengthLIC PG886A Metro-Core LinkLIC PG887A METRO-Edge Ethernet BandwidthLIC PG888A METRO-Edge Ethernet PortLIC PG889A METRO-Infrastructure EthernetLIC PG890A METRO-Media Gateway

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LIC PG892A METRO-Sync RacksLIC PG893A MSPE RoutersLIC PG895A P Router (large) CORELIC PG896A P Router METROLIC PG898A Core DirectorsLIC PG899A WDM to Metro links LinkLIC PG900A WDM to Metro links: LengthLIC PG901A Ethernet SwitchesLIC PG902A Ethernet Switch Customer Access CardsLIC PG911A Operator Services OA InlandLIC PG912A Operator Services OA InternationalLIC PG924A DQ Non ChargeableLIC PG933A PhonebooksLIC PG950C GEA Access Fibre SpineLIC PG950M GEA Access Fibre Spine MaintenanceLIC PG951C GEA Distribution FibreLIC PG951M GEA Distribution Fibre MaintenanceLIC PG952C GEA ElectronicsLIC PG953C GEA DSLAM & CabinetsLIC PG954C GEA Customer Site InstallationsLIC PG955M GEA FTTC RepairsLIC PG956M GEA FTTP RepairsLIC PG957P GEA FTTP ProvisionsLIC PG958P GEA FTTC ProvisionsLIC PG959C Access Distribution FibreLIC PG980R Openreach Repayment WorksLIC PG981R Openreach Time Related ChargesLIC PG982R Openreach Managed Services for WholesaleLIC PG984R Openreach Managed Services for GlobalLIC PG985R Openreach Managed Services for Retail OtherLIC PG989A Special Fault InvestigationLIC PG999A Adjustment PG on SOB30LLL PG111C Access Fibre SpineLLL PG111M Local Lines Fibre Cable CurrentLLL PG114L ISDN30 ConnectionsLLL PG114M Local Lines Service Access Switches CurLLL PG115C Local Lines Access Radio Capital CapitalLLL PG115M Local Lines Access Radio CurrentLLL PG117C E Side Copper CapitalLLL PG117M E Side Copper CurrentLLL PG118C D Side Copper CapitalLLL PG118M D Side Copper CurrentLLL PG119A Telephony Over Passive Optical NetworkLLL PG120A Payphone Line CardsLLL PG121M Business PSTN MaintenanceLLL PG122M Residential PSTN MaintenanceLLL PG123M ISDN2 / Highway MaintenanceLLL PG124A ISDN30 Capital / MaintenanceLLL PG127A PSTN Line CardsLLL PG128A ISDN2/Highway Line CardsLLL PG129A Pair GainLLL PG130A Local Loop Unbundling Tie CablesLLL PG132B OR LLU Hostel RentalsLLL PG132N WH LLU Hostel RentalsLLL PG136A Local Loop Unbundling SurveysLLL PG140A Routing and RecordsLLL PG142A MDF Hardware JumperingLLL PG143A Software JumperingLLL PG145B ADSL Connections (Openreach)LLL PG145N ADSL Connections (Wholesale)LLL PG147B SDSL Connections (Openreach)LLL PG147N SDSL Connections (Wholesale)LLL PG149A Dropwire CapitalLLL PG150A ISDN2 SpecificLLL PG151B TAMS (Openreach)LLL PG151N TAMS (Wholesale)LLL PG152B DSL Rentals (Openreach)LLL PG152N DSL Rentals overheads (Wholesale)LLL PG153N DSL Rentals depreciation (Wholesale)LLL PG170B OR Backhaul FibreLLL PG197A FTTC Service Delivery & DevelopmentLLL PG198A FTTP DevelopmentLLL PG211M Local Exchanges Digital System X CurrentLLL PG212M Local Exchanges Digital AXE10 Current

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LLL PG213C Local Exchanges UXD CapitalLLL PG213M Local Exchanges UXD CurrentLLL PG216C Local Exchanges General Switchboards CapLLL PG216M Local Exchanges General Switchboards CurLLL PG217E LE Frames Capital (Openreach)LLL PG217F LE Frames Current (Openreach)LLL PG217Q LE Frames Capital (Wholesale)LLL PG217R LE Frames Current (Wholesale)LLL PG219M Local Exch Operations & Surveillance CurLLL PG224A Universal Card Platform EquipmentLLL PG227A Main Exchanges ASUsLLL PG228A Signalling Transfer Point and Edge Link MonitorsLLL PG229A Signalling Point Relay and Core Link MonitorsLLL PG240A Line Test EquipmentLLL PG241A Repair Handling DutyLLL PG249C Main Exchange DLT - CapitalLLL PG249M Main Exchange DLT - CurrentLLL PG254A Main Exchange - Intelligent Access & MessagingLLL PG255B Main Exchange SwitchblockLLL PG257C Main Exchange Processors - CapitalLLL PG257M Main Exchange Processors - CurrentLLL PG260A Intelligent Contact Manager - PR0LLL PG276A CISLLLL PG280C AXE10 LE Processor - CapitalLLL PG281C AXE10 LE DLT - CapitalLLL PG282A AXE10 LE Switch BlockLLL PG283A AXE10 LE Concentrator Set-UpLLL PG284A AXE10 LE Concentrator DurationLLL PG285C System X LE Processor - CapitalLLL PG286C System X LE - CapitalLLL PG287A System X LE Switch BlockLLL PG288A System X LE Concentrator Set-UpLLL PG289A System X LE Concentrator DurationLLL PG300T OLO Point of HandoverLLL PG301T SDH-Tier 0-LkLLL PG311T SDH-Tier 1-STM1-LkLLL PG313T SDH-Tier 1-STM4-LkLLL PG315T SDH-Tier 1-STM16-LkLLL PG321T SDH-Tier 2-STM1-LkLLL PG323T SDH-Tier 2-STM4-LkLLL PG325T SDH-Tier 2-STM16-LkLLL PG331T SDH-Tier 3-STM1-LkLLL PG333T SDH-Tier 3-STM4-LkLLL PG335T SDH-Tier 3-STM16-LkLLL PG341T SDH-Tier 4-STM1-LkLLL PG343T SDH-Tier 4-STM4-LkLLL PG345T SDH-Tier 4-STM16-LkLLL PG350N WH Inner Core FibreLLL PG351T SDH-TierSC -STM1-LkLLL PG353T SDH-TierSC -STM4-LkLLL PG355T SDH-TierSC -STM16-LkLLL PG359T SDH-Traffic GroomingLLL PG361T PDH-Metal-2Mbits/s-LkLLL PG365T PDH-Metal-34Mbits/s-LkLLL PG367T PDH-Metal-140Mbits/s-LkLLL PG371T PDH-Optical-2Mbits/s-LkLLL PG373T PDH-Optical-8Mbits/s-LkLLL PG375T PDH-Optical-34Mbits/s-LkLLL PG377T PDH-Optical-140Mbits/s-LkLLL PG379T PDH-Optical-565Mbits/s-LkLLL PG381T MSH STM1 LinkLLL PG383T MSH STM16 LinkLLL PG385T MSH STM64 LinkLLL PG391T PDH-Radio-8Mbits/s-LkLLL PG393T PDH-Radio-34Mbits/s-LkLLL PG395T PDH-Radio-140Mbits/s-LkLLL PG399T PDH-Traffic GroomingLLL PG400T ACE/ENA Core EquipmentLLL PG401A Netstream EquipmentLLL PG405A DMS100 Call Centre SwitchesLLL PG408A Carrier Pre Selection Customer Set-UpLLL PG411C Analogue Electric CapitalLLL PG411P Analogue ConnectionsLLL PG412C 64K Electronics Capital

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LLL PG412M 64K Electronics MaintenanceLLL PG412P 64K ConnectionsLLL PG413P Private Circuits Megastream and IX ConnsLLL PG414M Private Circuits Intntl Anal IPLC CurLLL PG415M Private Circuits Intntl Dig IPLC CurrentLLL PG421S Private Circuits Analogue InstnLLL PG422S Private Circuits Kilostream InstnLLL PG426S Private Circuits AccessLine InstallationLLL PG440C ASDH 4x2MBit CapitalLLL PG440M ASDH 4x2MBit MaintenanceLLL PG441C ASDH 16x2MBit CapitalLLL PG441M ASDH 16x2MBit MaintenanceLLL PG442C 2MBit Copper Electric CapitalLLL PG442M 2MBit Copper Electric MaintenanceLLL PG443C 2MBit Fibre Electric CapitalLLL PG443M 2MBit Fibre Electric MaintenanceLLL PG444C 34MBit Fibre Electric CapitalLLL PG444M 34MBit Fibre Elect. MaintenanceLLL PG445C 140MBit Fibre Electric CapitalLLL PG445M 140MBit Fibre Elect. MaintenanceLLL PG446C 622MBit Fibre Elect. CapitalLLL PG446M 622MBit Fibre Elect. MaintenanceLLL PG447A SHDS ElectronicsLLL PG461A Private Circuits Test & Maintenance SysLLL PG462A Private Circuits Customer PremisesLLL PG463A Private Circuits TestingLLL PG483A Flexible Bandwidth ServicesLLL PG502B SG&A Openreach Sales Product ManagementLLL PG504B Number portability operational managementLLL PG505A SG & A Private CircuitsLLL PG506N SG & A PPC (Wholesale)LLL PG507N SG & A Wholesale Access (Wholesale)LLL PG508N SG & A Retail Access (Wholesale)LLL PG509N SG & A General (Wholesale)LLL PG511M Interconnect OCP MaintenanceLLL PG511P Interconnect OCP ProvisionLLL PG512A Product Management Policy & Planning IX OLOLLL PG570B OR Service Centre - Provision WLR PSTN/ISDN2LLL PG571B OR Service Centre - Provision WLR ISDN30LLL PG572B OR Service Centre - Provision LLULLL PG573B OR Service Centre - Provision EthernetLLL PG574B OR Service Centre - Provision NGALLL PG575B OR Service Centre - Assurance WLR PSTN/ISDN2LLL PG576B OR Service Centre - Assurance WLR ISDN30LLL PG577B OR Service Centre - Assurance LLULLL PG578B OR Service Centre - Assurance EthernetLLL PG579B OR Service Centre - Assurance NGALLL PG609N SG&A BroadbandLLL PG622A Public Payphones OperationsLLL PG651B Number Portability-SetUCostOMCactivitiesLLL PG653A ATM Customer Interface 2mb CardsLLL PG654A ATM Customer Interface 34mb CardsLLL PG656A ATM Network SwitchingLLL PG657A Framestream SwitchLLL PG658A ATM Customer Interface >155mb CardsLLL PG659A ATM Network Interface CardsLLL PG667A IP International PeeringLLL PG668A IP Network ManagementLLL PG669A IP Network Dial IPLLL PG670A IP Network Fixed AccessLLL PG671A IP Network VPNLLL PG672A IP Network BroadbandLLL PG673A IP Network BT IntranetLLL PG674A IP Core/ColossusLLL PG675A IP VOIP InfrastructureLLL PG676A IP ApplicationsLLL PG678A SIP serversLLL PG721A Circuit Provision Digital Higher OrderLLL PG722A Circuit Provision Digital Public NetworkLLL PG723A Circuit Provision Analogue Public NwkLLL PG732A Generic Data Amendments Network CostsLLL PG761A Special Applications SMDSLLL PG771A Special Applications Other DevelopmentLLL PG772A Openreach Systems & Development (Product Specific)

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LLL PG823P BT Own Use Private CircuitsLLL PG855A Border Gateway & Signalling FirewallLLL PG856A CMSAN ISDN2 cardsLLL PG857A CMSAN Combi Cards BB elementLLL PG858A CMSAN Combi Cards Voice elementLLL PG859A CMSAN Control AccessLLL PG860A CMSAN Control TransportLLL PG861A CMSAN ISDN30 cardsLLL PG862A CMSAN Low Band SDSL cards =<2MbLLL PG863A CMSAN-FMSAN LengthLLL PG864A CMSAN-FMSAN LinkLLL PG865A Core-Core LengthLLL PG866A Core-Core LinkLLL PG867A Ethernet NTELLL PG869A FMSAN Control TransportLLL PG872A FMSAN TDM cardsLLL PG873A FMSAN to WDM LengthLLL PG874A FMSAN to WDM LinkLLL PG875A INODE -Nwk featuresLLL PG876A INODE-Voice Call Set-UpLLL PG877A ISDN30 NTELLL PG878A METRO BB LNSLLL PG879A METRO BBL3LLL PG880A METRO BEA - Broadband Edge AggregatorLLL PG881A METRO BRAS - Broadband Remote Access ServerLLL PG882A METRO FER - Front End RouterLLL PG885A Metro-Core LengthLLL PG886A Metro-Core LinkLLL PG887A METRO-Edge Ethernet BandwidthLLL PG888A METRO-Edge Ethernet PortLLL PG889A METRO-Infrastructure EthernetLLL PG890A METRO-Media GatewayLLL PG892A METRO-Sync RacksLLL PG893A MSPE RoutersLLL PG895A P Router (large) CORELLL PG896A P Router METROLLL PG898A Core DirectorsLLL PG899A WDM to Metro links LinkLLL PG900A WDM to Metro links: LengthLLL PG901A Ethernet SwitchesLLL PG902A Ethernet Switch Customer Access CardsLLL PG911A Operator Services OA InlandLLL PG912A Operator Services OA InternationalLLL PG924A DQ Non ChargeableLLL PG933A PhonebooksLLL PG950C GEA Access Fibre SpineLLL PG950M GEA Access Fibre Spine MaintenanceLLL PG951C GEA Distribution FibreLLL PG951M GEA Distribution Fibre MaintenanceLLL PG952C GEA ElectronicsLLL PG953C GEA DSLAM & CabinetsLLL PG954C GEA Customer Site InstallationsLLL PG955M GEA FTTC RepairsLLL PG956M GEA FTTP RepairsLLL PG957P GEA FTTP ProvisionsLLL PG958P GEA FTTC ProvisionsLLL PG959C Access Distribution FibreLLL PG980R Openreach Repayment WorksLLL PG981R Openreach Time Related ChargesLLL PG982R Openreach Managed Services for WholesaleLLL PG984R Openreach Managed Services for GlobalLLL PG985R Openreach Managed Services for Retail OtherLLL PG989A Special Fault InvestigationLLL PG999A Adjustment PG on SOB30LMC PG117C E Side Copper CapitalLMC PG130A Local Loop Unbundling Tie CablesLMCP PG117C E Side Copper CapitalLMCP PG130A Local Loop Unbundling Tie CablesLMCR PG117C E Side Copper CapitalLMCR PG130A Local Loop Unbundling Tie CablesLMD PG111C Access Fibre SpineLMD PG117C E Side Copper CapitalLMD PG118C D Side Copper CapitalLMD PG130A Local Loop Unbundling Tie Cables

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LMD PG170B OR Backhaul FibreLMD PG350N WH Inner Core FibreLMDF PG130A Local Loop Unbundling Tie CablesLMDF PG217E LE Frames Capital (Openreach)LNV PG111C Access Fibre SpineLNV PG111M Local Lines Fibre Cable CurrentLNV PG114L ISDN30 ConnectionsLNV PG114M Local Lines Service Access Switches CurLNV PG115C Local Lines Access Radio Capital CapitalLNV PG115M Local Lines Access Radio CurrentLNV PG117C E Side Copper CapitalLNV PG117M E Side Copper CurrentLNV PG118C D Side Copper CapitalLNV PG118M D Side Copper CurrentLNV PG119A Telephony Over Passive Optical NetworkLNV PG120A Payphone Line CardsLNV PG121M Business PSTN MaintenanceLNV PG122M Residential PSTN MaintenanceLNV PG123M ISDN2 / Highway MaintenanceLNV PG124A ISDN30 Capital / MaintenanceLNV PG127A PSTN Line CardsLNV PG128A ISDN2/Highway Line CardsLNV PG129A Pair GainLNV PG130A Local Loop Unbundling Tie CablesLNV PG132B OR LLU Hostel RentalsLNV PG132N WH LLU Hostel RentalsLNV PG136A Local Loop Unbundling SurveysLNV PG140A Routing and RecordsLNV PG142A MDF Hardware JumperingLNV PG143A Software JumperingLNV PG145B ADSL Connections (Openreach)LNV PG145N ADSL Connections (Wholesale)LNV PG147B SDSL Connections (Openreach)LNV PG147N SDSL Connections (Wholesale)LNV PG149A Dropwire CapitalLNV PG150A ISDN2 SpecificLNV PG151B TAMS (Openreach)LNV PG151N TAMS (Wholesale)LNV PG152B DSL Rentals (Openreach)LNV PG152N DSL Rentals overheads (Wholesale)LNV PG153N DSL Rentals depreciation (Wholesale)LNV PG170B OR Backhaul FibreLNV PG197A FTTC Service Delivery & DevelopmentLNV PG198A FTTP DevelopmentLNV PG211M Local Exchanges Digital System X CurrentLNV PG212M Local Exchanges Digital AXE10 CurrentLNV PG213C Local Exchanges UXD CapitalLNV PG213M Local Exchanges UXD CurrentLNV PG216C Local Exchanges General Switchboards CapLNV PG216M Local Exchanges General Switchboards CurLNV PG217E LE Frames Capital (Openreach)LNV PG217F LE Frames Current (Openreach)LNV PG217Q LE Frames Capital (Wholesale)LNV PG217R LE Frames Current (Wholesale)LNV PG219M Local Exch Operations & Surveillance CurLNV PG224A Universal Card Platform EquipmentLNV PG227A Main Exchanges ASUsLNV PG228A Signalling Transfer Point and Edge Link MonitorsLNV PG229A Signalling Point Relay and Core Link MonitorsLNV PG240A Line Test EquipmentLNV PG241A Repair Handling DutyLNV PG249C Main Exchange DLT - CapitalLNV PG249M Main Exchange DLT - CurrentLNV PG254A Main Exchange - Intelligent Access & MessagingLNV PG255B Main Exchange SwitchblockLNV PG257C Main Exchange Processors - CapitalLNV PG257M Main Exchange Processors - CurrentLNV PG260A Intelligent Contact Manager - PR0LNV PG276A CISLLNV PG280C AXE10 LE Processor - CapitalLNV PG281C AXE10 LE DLT - CapitalLNV PG282A AXE10 LE Switch BlockLNV PG283A AXE10 LE Concentrator Set-UpLNV PG284A AXE10 LE Concentrator Duration

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LNV PG285C System X LE Processor - CapitalLNV PG286C System X LE - CapitalLNV PG287A System X LE Switch BlockLNV PG288A System X LE Concentrator Set-UpLNV PG289A System X LE Concentrator DurationLNV PG300T OLO Point of HandoverLNV PG301T SDH-Tier 0-LkLNV PG311T SDH-Tier 1-STM1-LkLNV PG313T SDH-Tier 1-STM4-LkLNV PG315T SDH-Tier 1-STM16-LkLNV PG321T SDH-Tier 2-STM1-LkLNV PG323T SDH-Tier 2-STM4-LkLNV PG325T SDH-Tier 2-STM16-LkLNV PG331T SDH-Tier 3-STM1-LkLNV PG333T SDH-Tier 3-STM4-LkLNV PG335T SDH-Tier 3-STM16-LkLNV PG341T SDH-Tier 4-STM1-LkLNV PG343T SDH-Tier 4-STM4-LkLNV PG345T SDH-Tier 4-STM16-LkLNV PG350N WH Inner Core FibreLNV PG351T SDH-TierSC -STM1-LkLNV PG353T SDH-TierSC -STM4-LkLNV PG355T SDH-TierSC -STM16-LkLNV PG359T SDH-Traffic GroomingLNV PG361T PDH-Metal-2Mbits/s-LkLNV PG365T PDH-Metal-34Mbits/s-LkLNV PG367T PDH-Metal-140Mbits/s-LkLNV PG371T PDH-Optical-2Mbits/s-LkLNV PG373T PDH-Optical-8Mbits/s-LkLNV PG375T PDH-Optical-34Mbits/s-LkLNV PG377T PDH-Optical-140Mbits/s-LkLNV PG379T PDH-Optical-565Mbits/s-LkLNV PG381T MSH STM1 LinkLNV PG383T MSH STM16 LinkLNV PG385T MSH STM64 LinkLNV PG391T PDH-Radio-8Mbits/s-LkLNV PG393T PDH-Radio-34Mbits/s-LkLNV PG395T PDH-Radio-140Mbits/s-LkLNV PG399T PDH-Traffic GroomingLNV PG400T ACE/ENA Core EquipmentLNV PG401A Netstream EquipmentLNV PG405A DMS100 Call Centre SwitchesLNV PG408A Carrier Pre Selection Customer Set-UpLNV PG411C Analogue Electric CapitalLNV PG411P Analogue ConnectionsLNV PG412C 64K Electronics CapitalLNV PG412M 64K Electronics MaintenanceLNV PG412P 64K ConnectionsLNV PG413P Private Circuits Megastream and IX ConnsLNV PG414M Private Circuits Intntl Anal IPLC CurLNV PG415M Private Circuits Intntl Dig IPLC CurrentLNV PG421S Private Circuits Analogue InstnLNV PG422S Private Circuits Kilostream InstnLNV PG426S Private Circuits AccessLine InstallationLNV PG440C ASDH 4x2MBit CapitalLNV PG440M ASDH 4x2MBit MaintenanceLNV PG441C ASDH 16x2MBit CapitalLNV PG441M ASDH 16x2MBit MaintenanceLNV PG442C 2MBit Copper Electric CapitalLNV PG442M 2MBit Copper Electric MaintenanceLNV PG443C 2MBit Fibre Electric CapitalLNV PG443M 2MBit Fibre Electric MaintenanceLNV PG444C 34MBit Fibre Electric CapitalLNV PG444M 34MBit Fibre Elect. MaintenanceLNV PG445C 140MBit Fibre Electric CapitalLNV PG445M 140MBit Fibre Elect. MaintenanceLNV PG446C 622MBit Fibre Elect. CapitalLNV PG446M 622MBit Fibre Elect. MaintenanceLNV PG447A SHDS ElectronicsLNV PG461A Private Circuits Test & Maintenance SysLNV PG462A Private Circuits Customer PremisesLNV PG463A Private Circuits TestingLNV PG483A Flexible Bandwidth ServicesLNV PG502B SG&A Openreach Sales Product Management

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LNV PG504B Number portability operational managementLNV PG505A SG & A Private CircuitsLNV PG506N SG & A PPC (Wholesale)LNV PG507N SG & A Wholesale Access (Wholesale)LNV PG508N SG & A Retail Access (Wholesale)LNV PG509N SG & A General (Wholesale)LNV PG511M Interconnect OCP MaintenanceLNV PG511P Interconnect OCP ProvisionLNV PG512A Product Management Policy & Planning IX OLOLNV PG570B OR Service Centre - Provision WLR PSTN/ISDN2LNV PG571B OR Service Centre - Provision WLR ISDN30LNV PG572B OR Service Centre - Provision LLULNV PG573B OR Service Centre - Provision EthernetLNV PG574B OR Service Centre - Provision NGALNV PG575B OR Service Centre - Assurance WLR PSTN/ISDN2LNV PG576B OR Service Centre - Assurance WLR ISDN30LNV PG577B OR Service Centre - Assurance LLULNV PG578B OR Service Centre - Assurance EthernetLNV PG579B OR Service Centre - Assurance NGALNV PG609N SG&A BroadbandLNV PG622A Public Payphones OperationsLNV PG651B Number Portability-SetUCostOMCactivitiesLNV PG653A ATM Customer Interface 2mb CardsLNV PG654A ATM Customer Interface 34mb CardsLNV PG656A ATM Network SwitchingLNV PG657A Framestream SwitchLNV PG658A ATM Customer Interface >155mb CardsLNV PG659A ATM Network Interface CardsLNV PG667A IP International PeeringLNV PG668A IP Network ManagementLNV PG669A IP Network Dial IPLNV PG670A IP Network Fixed AccessLNV PG671A IP Network VPNLNV PG672A IP Network BroadbandLNV PG673A IP Network BT IntranetLNV PG674A IP Core/ColossusLNV PG675A IP VOIP InfrastructureLNV PG676A IP ApplicationsLNV PG678A SIP serversLNV PG721A Circuit Provision Digital Higher OrderLNV PG722A Circuit Provision Digital Public NetworkLNV PG723A Circuit Provision Analogue Public NwkLNV PG732A Generic Data Amendments Network CostsLNV PG761A Special Applications SMDSLNV PG771A Special Applications Other DevelopmentLNV PG772A Openreach Systems & Development (Product Specific)LNV PG823P BT Own Use Private CircuitsLNV PG855A Border Gateway & Signalling FirewallLNV PG856A CMSAN ISDN2 cardsLNV PG857A CMSAN Combi Cards BB elementLNV PG858A CMSAN Combi Cards Voice elementLNV PG859A CMSAN Control AccessLNV PG860A CMSAN Control TransportLNV PG861A CMSAN ISDN30 cardsLNV PG862A CMSAN Low Band SDSL cards =<2MbLNV PG863A CMSAN-FMSAN LengthLNV PG864A CMSAN-FMSAN LinkLNV PG865A Core-Core LengthLNV PG866A Core-Core LinkLNV PG867A Ethernet NTELNV PG869A FMSAN Control TransportLNV PG872A FMSAN TDM cardsLNV PG873A FMSAN to WDM LengthLNV PG874A FMSAN to WDM LinkLNV PG875A INODE -Nwk featuresLNV PG876A INODE-Voice Call Set-UpLNV PG877A ISDN30 NTELNV PG878A METRO BB LNSLNV PG879A METRO BBL3LNV PG880A METRO BEA - Broadband Edge AggregatorLNV PG881A METRO BRAS - Broadband Remote Access ServerLNV PG882A METRO FER - Front End RouterLNV PG885A Metro-Core LengthLNV PG886A Metro-Core Link

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LNV PG887A METRO-Edge Ethernet BandwidthLNV PG888A METRO-Edge Ethernet PortLNV PG889A METRO-Infrastructure EthernetLNV PG890A METRO-Media GatewayLNV PG892A METRO-Sync RacksLNV PG893A MSPE RoutersLNV PG895A P Router (large) CORELNV PG896A P Router METROLNV PG898A Core DirectorsLNV PG899A WDM to Metro links LinkLNV PG900A WDM to Metro links: LengthLNV PG901A Ethernet SwitchesLNV PG902A Ethernet Switch Customer Access CardsLNV PG911A Operator Services OA InlandLNV PG912A Operator Services OA InternationalLNV PG924A DQ Non ChargeableLNV PG933A PhonebooksLNV PG950C GEA Access Fibre SpineLNV PG950M GEA Access Fibre Spine MaintenanceLNV PG951C GEA Distribution FibreLNV PG951M GEA Distribution Fibre MaintenanceLNV PG952C GEA ElectronicsLNV PG953C GEA DSLAM & CabinetsLNV PG954C GEA Customer Site InstallationsLNV PG955M GEA FTTC RepairsLNV PG956M GEA FTTP RepairsLNV PG957P GEA FTTP ProvisionsLNV PG958P GEA FTTC ProvisionsLNV PG959C Access Distribution FibreLNV PG980R Openreach Repayment WorksLNV PG981R Openreach Time Related ChargesLNV PG982R Openreach Managed Services for WholesaleLNV PG984R Openreach Managed Services for GlobalLNV PG985R Openreach Managed Services for Retail OtherLNV PG989A Special Fault InvestigationLNV PG999A Adjustment PG on SOB30LPO PG115C Local Lines Access Radio Capital CapitalLPO PG120A Payphone Line CardsLPO PG124A ISDN30 Capital / MaintenanceLPO PG127A PSTN Line CardsLPO PG128A ISDN2/Highway Line CardsLPO PG152N DSL Rentals overheads (Wholesale)LPO PG213C Local Exchanges UXD CapitalLPO PG224A Universal Card Platform EquipmentLPO PG227A Main Exchanges ASUsLPO PG228A Signalling Transfer Point and Edge Link MonitorsLPO PG229A Signalling Point Relay and Core Link MonitorsLPO PG249C Main Exchange DLT - CapitalLPO PG254A Main Exchange - Intelligent Access & MessagingLPO PG255B Main Exchange SwitchblockLPO PG257C Main Exchange Processors - CapitalLPO PG260A Intelligent Contact Manager - PR0LPO PG276A CISLLPO PG280C AXE10 LE Processor - CapitalLPO PG281C AXE10 LE DLT - CapitalLPO PG282A AXE10 LE Switch BlockLPO PG283A AXE10 LE Concentrator Set-UpLPO PG284A AXE10 LE Concentrator DurationLPO PG285C System X LE Processor - CapitalLPO PG286C System X LE - CapitalLPO PG287A System X LE Switch BlockLPO PG288A System X LE Concentrator Set-UpLPO PG289A System X LE Concentrator DurationLPO PG301T SDH-Tier 0-LkLPO PG311T SDH-Tier 1-STM1-LkLPO PG313T SDH-Tier 1-STM4-LkLPO PG315T SDH-Tier 1-STM16-LkLPO PG321T SDH-Tier 2-STM1-LkLPO PG323T SDH-Tier 2-STM4-LkLPO PG325T SDH-Tier 2-STM16-LkLPO PG331T SDH-Tier 3-STM1-LkLPO PG333T SDH-Tier 3-STM4-LkLPO PG335T SDH-Tier 3-STM16-LkLPO PG341T SDH-Tier 4-STM1-Lk

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LPO PG343T SDH-Tier 4-STM4-LkLPO PG345T SDH-Tier 4-STM16-LkLPO PG351T SDH-TierSC -STM1-LkLPO PG353T SDH-TierSC -STM4-LkLPO PG355T SDH-TierSC -STM16-LkLPO PG359T SDH-Traffic GroomingLPO PG361T PDH-Metal-2Mbits/s-LkLPO PG367T PDH-Metal-140Mbits/s-LkLPO PG371T PDH-Optical-2Mbits/s-LkLPO PG373T PDH-Optical-8Mbits/s-LkLPO PG375T PDH-Optical-34Mbits/s-LkLPO PG377T PDH-Optical-140Mbits/s-LkLPO PG379T PDH-Optical-565Mbits/s-LkLPO PG381T MSH STM1 LinkLPO PG383T MSH STM16 LinkLPO PG385T MSH STM64 LinkLPO PG391T PDH-Radio-8Mbits/s-LkLPO PG393T PDH-Radio-34Mbits/s-LkLPO PG395T PDH-Radio-140Mbits/s-LkLPO PG399T PDH-Traffic GroomingLPO PG400T ACE/ENA Core EquipmentLPO PG405A DMS100 Call Centre SwitchesLPO PG412C 64K Electronics CapitalLPO PG440C ASDH 4x2MBit CapitalLPO PG441C ASDH 16x2MBit CapitalLPO PG442C 2MBit Copper Electric CapitalLPO PG443C 2MBit Fibre Electric CapitalLPO PG444C 34MBit Fibre Electric CapitalLPO PG445C 140MBit Fibre Electric CapitalLPO PG446C 622MBit Fibre Elect. CapitalLPO PG447A SHDS ElectronicsLPO PG653A ATM Customer Interface 2mb CardsLPO PG654A ATM Customer Interface 34mb CardsLPO PG656A ATM Network SwitchingLPO PG657A Framestream SwitchLPO PG658A ATM Customer Interface >155mb CardsLPO PG659A ATM Network Interface CardsLPO PG667A IP International PeeringLPO PG668A IP Network ManagementLPO PG669A IP Network Dial IPLPO PG670A IP Network Fixed AccessLPO PG671A IP Network VPNLPO PG672A IP Network BroadbandLPO PG673A IP Network BT IntranetLPO PG674A IP Core/ColossusLPO PG675A IP VOIP InfrastructureLPO PG676A IP ApplicationsLPO PG857A CMSAN Combi Cards BB elementLPO PG858A CMSAN Combi Cards Voice elementLPO PG859A CMSAN Control AccessLPO PG860A CMSAN Control TransportLPO PG861A CMSAN ISDN30 cardsLPO PG862A CMSAN Low Band SDSL cards =<2MbLPO PG863A CMSAN-FMSAN LengthLPO PG864A CMSAN-FMSAN LinkLPO PG866A Core-Core LinkLPO PG869A FMSAN Control TransportLPO PG872A FMSAN TDM cardsLPO PG874A FMSAN to WDM LinkLPO PG875A INODE -Nwk featuresLPO PG876A INODE-Voice Call Set-UpLPO PG878A METRO BB LNSLPO PG879A METRO BBL3LPO PG880A METRO BEA - Broadband Edge AggregatorLPO PG881A METRO BRAS - Broadband Remote Access ServerLPO PG882A METRO FER - Front End RouterLPO PG886A Metro-Core LinkLPO PG887A METRO-Edge Ethernet BandwidthLPO PG888A METRO-Edge Ethernet PortLPO PG889A METRO-Infrastructure EthernetLPO PG890A METRO-Media GatewayLPO PG892A METRO-Sync RacksLPO PG893A MSPE RoutersLPO PG895A P Router (large) CORE

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LPO PG896A P Router METROLPO PG898A Core DirectorsLPO PG899A WDM to Metro links LinkLPO PG901A Ethernet SwitchesLPO PG902A Ethernet Switch Customer Access CardsLQA PG111C Access Fibre SpineLQA PG117C E Side Copper CapitalLQA PG118C D Side Copper CapitalLQA PG130A Local Loop Unbundling Tie CablesLQA PG170B OR Backhaul FibreLQA PG350N WH Inner Core FibreLQD PG118C D Side Copper CapitalLQM PG117C E Side Copper CapitalLQM PG130A Local Loop Unbundling Tie CablesLSA PG111C Access Fibre SpineLSA PG117C E Side Copper CapitalLSA PG118C D Side Copper CapitalLSA PG130A Local Loop Unbundling Tie CablesLSA PG170B OR Backhaul FibreLSA PG350N WH Inner Core FibreLSB PG118C D Side Copper CapitalLSC PG129A Pair GainLSL PG111C Access Fibre SpineLSL PG111M Local Lines Fibre Cable CurrentLSL PG114L ISDN30 ConnectionsLSL PG114M Local Lines Service Access Switches CurLSL PG115C Local Lines Access Radio Capital CapitalLSL PG115M Local Lines Access Radio CurrentLSL PG117C E Side Copper CapitalLSL PG117M E Side Copper CurrentLSL PG118C D Side Copper CapitalLSL PG118M D Side Copper CurrentLSL PG119A Telephony Over Passive Optical NetworkLSL PG120A Payphone Line CardsLSL PG121M Business PSTN MaintenanceLSL PG122M Residential PSTN MaintenanceLSL PG123M ISDN2 / Highway MaintenanceLSL PG124A ISDN30 Capital / MaintenanceLSL PG127A PSTN Line CardsLSL PG128A ISDN2/Highway Line CardsLSL PG129A Pair GainLSL PG130A Local Loop Unbundling Tie CablesLSL PG132B OR LLU Hostel RentalsLSL PG132N WH LLU Hostel RentalsLSL PG136A Local Loop Unbundling SurveysLSL PG140A Routing and RecordsLSL PG142A MDF Hardware JumperingLSL PG143A Software JumperingLSL PG145B ADSL Connections (Openreach)LSL PG145N ADSL Connections (Wholesale)LSL PG147B SDSL Connections (Openreach)LSL PG147N SDSL Connections (Wholesale)LSL PG149A Dropwire CapitalLSL PG150A ISDN2 SpecificLSL PG151B TAMS (Openreach)LSL PG151N TAMS (Wholesale)LSL PG152B DSL Rentals (Openreach)LSL PG152N DSL Rentals overheads (Wholesale)LSL PG153N DSL Rentals depreciation (Wholesale)LSL PG170B OR Backhaul FibreLSL PG197A FTTC Service Delivery & DevelopmentLSL PG198A FTTP DevelopmentLSL PG211M Local Exchanges Digital System X CurrentLSL PG212M Local Exchanges Digital AXE10 CurrentLSL PG213C Local Exchanges UXD CapitalLSL PG213M Local Exchanges UXD CurrentLSL PG216C Local Exchanges General Switchboards CapLSL PG216M Local Exchanges General Switchboards CurLSL PG217E LE Frames Capital (Openreach)LSL PG217F LE Frames Current (Openreach)LSL PG217Q LE Frames Capital (Wholesale)LSL PG217R LE Frames Current (Wholesale)LSL PG219M Local Exch Operations & Surveillance CurLSL PG224A Universal Card Platform Equipment

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LSL PG227A Main Exchanges ASUsLSL PG228A Signalling Transfer Point and Edge Link MonitorsLSL PG229A Signalling Point Relay and Core Link MonitorsLSL PG240A Line Test EquipmentLSL PG241A Repair Handling DutyLSL PG249C Main Exchange DLT - CapitalLSL PG249M Main Exchange DLT - CurrentLSL PG254A Main Exchange - Intelligent Access & MessagingLSL PG255B Main Exchange SwitchblockLSL PG257C Main Exchange Processors - CapitalLSL PG257M Main Exchange Processors - CurrentLSL PG260A Intelligent Contact Manager - PR0LSL PG276A CISLLSL PG280C AXE10 LE Processor - CapitalLSL PG281C AXE10 LE DLT - CapitalLSL PG282A AXE10 LE Switch BlockLSL PG283A AXE10 LE Concentrator Set-UpLSL PG284A AXE10 LE Concentrator DurationLSL PG285C System X LE Processor - CapitalLSL PG286C System X LE - CapitalLSL PG287A System X LE Switch BlockLSL PG288A System X LE Concentrator Set-UpLSL PG289A System X LE Concentrator DurationLSL PG300T OLO Point of HandoverLSL PG301T SDH-Tier 0-LkLSL PG311T SDH-Tier 1-STM1-LkLSL PG313T SDH-Tier 1-STM4-LkLSL PG315T SDH-Tier 1-STM16-LkLSL PG321T SDH-Tier 2-STM1-LkLSL PG323T SDH-Tier 2-STM4-LkLSL PG325T SDH-Tier 2-STM16-LkLSL PG331T SDH-Tier 3-STM1-LkLSL PG333T SDH-Tier 3-STM4-LkLSL PG335T SDH-Tier 3-STM16-LkLSL PG341T SDH-Tier 4-STM1-LkLSL PG343T SDH-Tier 4-STM4-LkLSL PG345T SDH-Tier 4-STM16-LkLSL PG350N WH Inner Core FibreLSL PG351T SDH-TierSC -STM1-LkLSL PG353T SDH-TierSC -STM4-LkLSL PG355T SDH-TierSC -STM16-LkLSL PG359T SDH-Traffic GroomingLSL PG361T PDH-Metal-2Mbits/s-LkLSL PG365T PDH-Metal-34Mbits/s-LkLSL PG367T PDH-Metal-140Mbits/s-LkLSL PG371T PDH-Optical-2Mbits/s-LkLSL PG373T PDH-Optical-8Mbits/s-LkLSL PG375T PDH-Optical-34Mbits/s-LkLSL PG377T PDH-Optical-140Mbits/s-LkLSL PG379T PDH-Optical-565Mbits/s-LkLSL PG381T MSH STM1 LinkLSL PG383T MSH STM16 LinkLSL PG385T MSH STM64 LinkLSL PG391T PDH-Radio-8Mbits/s-LkLSL PG393T PDH-Radio-34Mbits/s-LkLSL PG395T PDH-Radio-140Mbits/s-LkLSL PG399T PDH-Traffic GroomingLSL PG400T ACE/ENA Core EquipmentLSL PG401A Netstream EquipmentLSL PG405A DMS100 Call Centre SwitchesLSL PG408A Carrier Pre Selection Customer Set-UpLSL PG411C Analogue Electric CapitalLSL PG411P Analogue ConnectionsLSL PG412C 64K Electronics CapitalLSL PG412M 64K Electronics MaintenanceLSL PG412P 64K ConnectionsLSL PG413P Private Circuits Megastream and IX ConnsLSL PG414M Private Circuits Intntl Anal IPLC CurLSL PG415M Private Circuits Intntl Dig IPLC CurrentLSL PG421S Private Circuits Analogue InstnLSL PG422S Private Circuits Kilostream InstnLSL PG426S Private Circuits AccessLine InstallationLSL PG440C ASDH 4x2MBit CapitalLSL PG440M ASDH 4x2MBit Maintenance

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LSL PG441C ASDH 16x2MBit CapitalLSL PG441M ASDH 16x2MBit MaintenanceLSL PG442C 2MBit Copper Electric CapitalLSL PG442M 2MBit Copper Electric MaintenanceLSL PG443C 2MBit Fibre Electric CapitalLSL PG443M 2MBit Fibre Electric MaintenanceLSL PG444C 34MBit Fibre Electric CapitalLSL PG444M 34MBit Fibre Elect. MaintenanceLSL PG445C 140MBit Fibre Electric CapitalLSL PG445M 140MBit Fibre Elect. MaintenanceLSL PG446C 622MBit Fibre Elect. CapitalLSL PG446M 622MBit Fibre Elect. MaintenanceLSL PG447A SHDS ElectronicsLSL PG461A Private Circuits Test & Maintenance SysLSL PG462A Private Circuits Customer PremisesLSL PG463A Private Circuits TestingLSL PG483A Flexible Bandwidth ServicesLSL PG502B SG&A Openreach Sales Product ManagementLSL PG504B Number portability operational managementLSL PG505A SG & A Private CircuitsLSL PG506N SG & A PPC (Wholesale)LSL PG507N SG & A Wholesale Access (Wholesale)LSL PG508N SG & A Retail Access (Wholesale)LSL PG509N SG & A General (Wholesale)LSL PG511M Interconnect OCP MaintenanceLSL PG511P Interconnect OCP ProvisionLSL PG512A Product Management Policy & Planning IX OLOLSL PG570B OR Service Centre - Provision WLR PSTN/ISDN2LSL PG571B OR Service Centre - Provision WLR ISDN30LSL PG572B OR Service Centre - Provision LLULSL PG573B OR Service Centre - Provision EthernetLSL PG574B OR Service Centre - Provision NGALSL PG575B OR Service Centre - Assurance WLR PSTN/ISDN2LSL PG576B OR Service Centre - Assurance WLR ISDN30LSL PG577B OR Service Centre - Assurance LLULSL PG578B OR Service Centre - Assurance EthernetLSL PG579B OR Service Centre - Assurance NGALSL PG609N SG&A BroadbandLSL PG622A Public Payphones OperationsLSL PG651B Number Portability-SetUCostOMCactivitiesLSL PG653A ATM Customer Interface 2mb CardsLSL PG654A ATM Customer Interface 34mb CardsLSL PG656A ATM Network SwitchingLSL PG657A Framestream SwitchLSL PG658A ATM Customer Interface >155mb CardsLSL PG659A ATM Network Interface CardsLSL PG667A IP International PeeringLSL PG668A IP Network ManagementLSL PG669A IP Network Dial IPLSL PG670A IP Network Fixed AccessLSL PG671A IP Network VPNLSL PG672A IP Network BroadbandLSL PG673A IP Network BT IntranetLSL PG674A IP Core/ColossusLSL PG675A IP VOIP InfrastructureLSL PG676A IP ApplicationsLSL PG678A SIP serversLSL PG721A Circuit Provision Digital Higher OrderLSL PG722A Circuit Provision Digital Public NetworkLSL PG723A Circuit Provision Analogue Public NwkLSL PG732A Generic Data Amendments Network CostsLSL PG761A Special Applications SMDSLSL PG771A Special Applications Other DevelopmentLSL PG772A Openreach Systems & Development (Product Specific)LSL PG823P BT Own Use Private CircuitsLSL PG855A Border Gateway & Signalling FirewallLSL PG856A CMSAN ISDN2 cardsLSL PG857A CMSAN Combi Cards BB elementLSL PG858A CMSAN Combi Cards Voice elementLSL PG859A CMSAN Control AccessLSL PG860A CMSAN Control TransportLSL PG861A CMSAN ISDN30 cardsLSL PG862A CMSAN Low Band SDSL cards =<2MbLSL PG863A CMSAN-FMSAN Length

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LSL PG864A CMSAN-FMSAN LinkLSL PG865A Core-Core LengthLSL PG866A Core-Core LinkLSL PG867A Ethernet NTELSL PG869A FMSAN Control TransportLSL PG872A FMSAN TDM cardsLSL PG873A FMSAN to WDM LengthLSL PG874A FMSAN to WDM LinkLSL PG875A INODE -Nwk featuresLSL PG876A INODE-Voice Call Set-UpLSL PG877A ISDN30 NTELSL PG878A METRO BB LNSLSL PG879A METRO BBL3LSL PG880A METRO BEA - Broadband Edge AggregatorLSL PG881A METRO BRAS - Broadband Remote Access ServerLSL PG882A METRO FER - Front End RouterLSL PG885A Metro-Core LengthLSL PG886A Metro-Core LinkLSL PG887A METRO-Edge Ethernet BandwidthLSL PG888A METRO-Edge Ethernet PortLSL PG889A METRO-Infrastructure EthernetLSL PG890A METRO-Media GatewayLSL PG892A METRO-Sync RacksLSL PG893A MSPE RoutersLSL PG895A P Router (large) CORELSL PG896A P Router METROLSL PG898A Core DirectorsLSL PG899A WDM to Metro links LinkLSL PG900A WDM to Metro links: LengthLSL PG901A Ethernet SwitchesLSL PG902A Ethernet Switch Customer Access CardsLSL PG911A Operator Services OA InlandLSL PG912A Operator Services OA InternationalLSL PG924A DQ Non ChargeableLSL PG933A PhonebooksLSL PG950C GEA Access Fibre SpineLSL PG950M GEA Access Fibre Spine MaintenanceLSL PG951C GEA Distribution FibreLSL PG951M GEA Distribution Fibre MaintenanceLSL PG952C GEA ElectronicsLSL PG953C GEA DSLAM & CabinetsLSL PG954C GEA Customer Site InstallationsLSL PG955M GEA FTTC RepairsLSL PG956M GEA FTTP RepairsLSL PG957P GEA FTTP ProvisionsLSL PG958P GEA FTTC ProvisionsLSL PG959C Access Distribution FibreLSL PG980R Openreach Repayment WorksLSL PG981R Openreach Time Related ChargesLSL PG982R Openreach Managed Services for WholesaleLSL PG984R Openreach Managed Services for GlobalLSL PG985R Openreach Managed Services for Retail OtherLSL PG989A Special Fault InvestigationLSL PG999A Adjustment PG on SOB30LTME PG361T PDH-Metal-2Mbits/s-LkLTME PG367T PDH-Metal-140Mbits/s-LkLTME PG371T PDH-Optical-2Mbits/s-LkLTME PG373T PDH-Optical-8Mbits/s-LkLTME PG375T PDH-Optical-34Mbits/s-LkLTME PG377T PDH-Optical-140Mbits/s-LkLTME PG379T PDH-Optical-565Mbits/s-LkLUX PG213C Local Exchanges UXD CapitalLXTM PG151B TAMS (Openreach)LXTM PG151N TAMS (Wholesale)LXTM PG240A Line Test EquipmentLYX PG120A Payphone Line CardsLYX PG124A ISDN30 Capital / MaintenanceLYX PG127A PSTN Line CardsLYX PG128A ISDN2/Highway Line CardsLYX PG280C AXE10 LE Processor - CapitalLYX PG281C AXE10 LE DLT - CapitalLYX PG282A AXE10 LE Switch BlockLYX PG283A AXE10 LE Concentrator Set-UpLYX PG284A AXE10 LE Concentrator Duration

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MANP PG761A Special Applications SMDSMDX PG249C Main Exchange DLT - CapitalMDX PG254A Main Exchange - Intelligent Access & MessagingMDX PG255B Main Exchange SwitchblockMDX PG257C Main Exchange Processors - CapitalMETAL PG855A Border Gateway & Signalling FirewallMETAL PG878A METRO BB LNSMETAL PG879A METRO BBL3METAL PG880A METRO BEA - Broadband Edge AggregatorMETAL PG881A METRO BRAS - Broadband Remote Access ServerMETAL PG882A METRO FER - Front End RouterMETAL PG887A METRO-Edge Ethernet BandwidthMETAL PG888A METRO-Edge Ethernet PortMETAL PG889A METRO-Infrastructure EthernetMETAL PG890A METRO-Media GatewayMETAL PG892A METRO-Sync RacksMETAL PG893A MSPE RoutersMETAL PG895A P Router (large) COREMETAL PG896A P Router METROMETAL PG898A Core DirectorsMETCI PG855A Border Gateway & Signalling FirewallMETCI PG878A METRO BB LNSMETCI PG879A METRO BBL3METCI PG880A METRO BEA - Broadband Edge AggregatorMETCI PG881A METRO BRAS - Broadband Remote Access ServerMETCI PG882A METRO FER - Front End RouterMETCI PG887A METRO-Edge Ethernet BandwidthMETCI PG888A METRO-Edge Ethernet PortMETCI PG889A METRO-Infrastructure EthernetMETCI PG890A METRO-Media GatewayMETCI PG892A METRO-Sync RacksMETCI PG893A MSPE RoutersMETCI PG895A P Router (large) COREMETCI PG896A P Router METROMETCI PG898A Core DirectorsMETCN PG855A Border Gateway & Signalling FirewallMETCN PG878A METRO BB LNSMETCN PG879A METRO BBL3METCN PG880A METRO BEA - Broadband Edge AggregatorMETCN PG881A METRO BRAS - Broadband Remote Access ServerMETCN PG882A METRO FER - Front End RouterMETCN PG887A METRO-Edge Ethernet BandwidthMETCN PG888A METRO-Edge Ethernet PortMETCN PG889A METRO-Infrastructure EthernetMETCN PG890A METRO-Media GatewayMETCN PG892A METRO-Sync RacksMETCN PG893A MSPE RoutersMETCN PG895A P Router (large) COREMETCN PG896A P Router METROMETCN PG898A Core DirectorsMETSI PG855A Border Gateway & Signalling FirewallMETSI PG878A METRO BB LNSMETSI PG879A METRO BBL3METSI PG880A METRO BEA - Broadband Edge AggregatorMETSI PG881A METRO BRAS - Broadband Remote Access ServerMETSI PG882A METRO FER - Front End RouterMETSI PG887A METRO-Edge Ethernet BandwidthMETSI PG888A METRO-Edge Ethernet PortMETSI PG889A METRO-Infrastructure EthernetMETSI PG890A METRO-Media GatewayMETSI PG892A METRO-Sync RacksMETSI PG893A MSPE RoutersMETSI PG895A P Router (large) COREMETSI PG896A P Router METROMETSI PG898A Core DirectorsMICRO PG771A Special Applications Other DevelopmentMMC PG111C Access Fibre SpineMMC PG111M Local Lines Fibre Cable CurrentMMC PG114L ISDN30 ConnectionsMMC PG115C Local Lines Access Radio Capital CapitalMMC PG115M Local Lines Access Radio CurrentMMC PG117C E Side Copper CapitalMMC PG117M E Side Copper CurrentMMC PG118C D Side Copper Capital

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MMC PG118M D Side Copper CurrentMMC PG120A Payphone Line CardsMMC PG121M Business PSTN MaintenanceMMC PG122M Residential PSTN MaintenanceMMC PG123M ISDN2 / Highway MaintenanceMMC PG124A ISDN30 Capital / MaintenanceMMC PG127A PSTN Line CardsMMC PG128A ISDN2/Highway Line CardsMMC PG130A Local Loop Unbundling Tie CablesMMC PG132N WH LLU Hostel RentalsMMC PG140A Routing and RecordsMMC PG142A MDF Hardware JumperingMMC PG143A Software JumperingMMC PG145B ADSL Connections (Openreach)MMC PG149A Dropwire CapitalMMC PG150A ISDN2 SpecificMMC PG151B TAMS (Openreach)MMC PG152B DSL Rentals (Openreach)MMC PG152N DSL Rentals overheads (Wholesale)MMC PG170B OR Backhaul FibreMMC PG211M Local Exchanges Digital System X CurrentMMC PG212M Local Exchanges Digital AXE10 CurrentMMC PG213C Local Exchanges UXD CapitalMMC PG217E LE Frames Capital (Openreach)MMC PG217F LE Frames Current (Openreach)MMC PG217R LE Frames Current (Wholesale)MMC PG219M Local Exch Operations & Surveillance CurMMC PG224A Universal Card Platform EquipmentMMC PG227A Main Exchanges ASUsMMC PG228A Signalling Transfer Point and Edge Link MonitorsMMC PG229A Signalling Point Relay and Core Link MonitorsMMC PG240A Line Test EquipmentMMC PG241A Repair Handling DutyMMC PG249C Main Exchange DLT - CapitalMMC PG254A Main Exchange - Intelligent Access & MessagingMMC PG255B Main Exchange SwitchblockMMC PG257C Main Exchange Processors - CapitalMMC PG260A Intelligent Contact Manager - PR0MMC PG276A CISLMMC PG280C AXE10 LE Processor - CapitalMMC PG281C AXE10 LE DLT - CapitalMMC PG282A AXE10 LE Switch BlockMMC PG283A AXE10 LE Concentrator Set-UpMMC PG284A AXE10 LE Concentrator DurationMMC PG285C System X LE Processor - CapitalMMC PG286C System X LE - CapitalMMC PG287A System X LE Switch BlockMMC PG288A System X LE Concentrator Set-UpMMC PG289A System X LE Concentrator DurationMMC PG301T SDH-Tier 0-LkMMC PG311T SDH-Tier 1-STM1-LkMMC PG313T SDH-Tier 1-STM4-LkMMC PG315T SDH-Tier 1-STM16-LkMMC PG321T SDH-Tier 2-STM1-LkMMC PG323T SDH-Tier 2-STM4-LkMMC PG325T SDH-Tier 2-STM16-LkMMC PG331T SDH-Tier 3-STM1-LkMMC PG333T SDH-Tier 3-STM4-LkMMC PG335T SDH-Tier 3-STM16-LkMMC PG341T SDH-Tier 4-STM1-LkMMC PG343T SDH-Tier 4-STM4-LkMMC PG345T SDH-Tier 4-STM16-LkMMC PG350N WH Inner Core FibreMMC PG351T SDH-TierSC -STM1-LkMMC PG353T SDH-TierSC -STM4-LkMMC PG355T SDH-TierSC -STM16-LkMMC PG359T SDH-Traffic GroomingMMC PG361T PDH-Metal-2Mbits/s-LkMMC PG367T PDH-Metal-140Mbits/s-LkMMC PG371T PDH-Optical-2Mbits/s-LkMMC PG373T PDH-Optical-8Mbits/s-LkMMC PG375T PDH-Optical-34Mbits/s-LkMMC PG377T PDH-Optical-140Mbits/s-LkMMC PG379T PDH-Optical-565Mbits/s-Lk

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MMC PG381T MSH STM1 LinkMMC PG383T MSH STM16 LinkMMC PG385T MSH STM64 LinkMMC PG391T PDH-Radio-8Mbits/s-LkMMC PG393T PDH-Radio-34Mbits/s-LkMMC PG395T PDH-Radio-140Mbits/s-LkMMC PG399T PDH-Traffic GroomingMMC PG400T ACE/ENA Core EquipmentMMC PG401A Netstream EquipmentMMC PG405A DMS100 Call Centre SwitchesMMC PG408A Carrier Pre Selection Customer Set-UpMMC PG411P Analogue ConnectionsMMC PG412C 64K Electronics CapitalMMC PG412M 64K Electronics MaintenanceMMC PG412P 64K ConnectionsMMC PG413P Private Circuits Megastream and IX ConnsMMC PG421S Private Circuits Analogue InstnMMC PG422S Private Circuits Kilostream InstnMMC PG440C ASDH 4x2MBit CapitalMMC PG440M ASDH 4x2MBit MaintenanceMMC PG441C ASDH 16x2MBit CapitalMMC PG441M ASDH 16x2MBit MaintenanceMMC PG442C 2MBit Copper Electric CapitalMMC PG442M 2MBit Copper Electric MaintenanceMMC PG443C 2MBit Fibre Electric CapitalMMC PG443M 2MBit Fibre Electric MaintenanceMMC PG444C 34MBit Fibre Electric CapitalMMC PG444M 34MBit Fibre Elect. MaintenanceMMC PG445C 140MBit Fibre Electric CapitalMMC PG445M 140MBit Fibre Elect. MaintenanceMMC PG446C 622MBit Fibre Elect. CapitalMMC PG446M 622MBit Fibre Elect. MaintenanceMMC PG447A SHDS ElectronicsMMC PG461A Private Circuits Test & Maintenance SysMMC PG462A Private Circuits Customer PremisesMMC PG463A Private Circuits TestingMMC PG511P Interconnect OCP ProvisionMMC PG622A Public Payphones OperationsMMC PG653A ATM Customer Interface 2mb CardsMMC PG654A ATM Customer Interface 34mb CardsMMC PG656A ATM Network SwitchingMMC PG657A Framestream SwitchMMC PG658A ATM Customer Interface >155mb CardsMMC PG659A ATM Network Interface CardsMMC PG667A IP International PeeringMMC PG668A IP Network ManagementMMC PG669A IP Network Dial IPMMC PG670A IP Network Fixed AccessMMC PG671A IP Network VPNMMC PG672A IP Network BroadbandMMC PG673A IP Network BT IntranetMMC PG674A IP Core/ColossusMMC PG675A IP VOIP InfrastructureMMC PG676A IP ApplicationsMMC PG721A Circuit Provision Digital Higher OrderMMC PG722A Circuit Provision Digital Public NetworkMMC PG823P BT Own Use Private CircuitsMMC PG857A CMSAN Combi Cards BB elementMMC PG858A CMSAN Combi Cards Voice elementMMC PG859A CMSAN Control AccessMMC PG860A CMSAN Control TransportMMC PG861A CMSAN ISDN30 cardsMMC PG862A CMSAN Low Band SDSL cards =<2MbMMC PG863A CMSAN-FMSAN LengthMMC PG864A CMSAN-FMSAN LinkMMC PG866A Core-Core LinkMMC PG869A FMSAN Control TransportMMC PG872A FMSAN TDM cardsMMC PG874A FMSAN to WDM LinkMMC PG875A INODE -Nwk featuresMMC PG876A INODE-Voice Call Set-UpMMC PG878A METRO BB LNSMMC PG879A METRO BBL3MMC PG880A METRO BEA - Broadband Edge Aggregator

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MMC PG881A METRO BRAS - Broadband Remote Access ServerMMC PG882A METRO FER - Front End RouterMMC PG886A Metro-Core LinkMMC PG887A METRO-Edge Ethernet BandwidthMMC PG888A METRO-Edge Ethernet PortMMC PG889A METRO-Infrastructure EthernetMMC PG890A METRO-Media GatewayMMC PG892A METRO-Sync RacksMMC PG893A MSPE RoutersMMC PG895A P Router (large) COREMMC PG896A P Router METROMMC PG898A Core DirectorsMMC PG899A WDM to Metro links LinkMMC PG901A Ethernet SwitchesMMC PG902A Ethernet Switch Customer Access CardsMMC PG911A Operator Services OA InlandMMC PG912A Operator Services OA InternationalMMC PG924A DQ Non ChargeableMMC PG933A PhonebooksMMC PG950C GEA Access Fibre SpineMMC PG950M GEA Access Fibre Spine MaintenanceMMC PG951C GEA Distribution FibreMMC PG952C GEA ElectronicsMMC PG953C GEA DSLAM & CabinetsMMC PG954C GEA Customer Site InstallationsMMC PG958P GEA FTTC ProvisionsMMC PG959C Access Distribution FibreMMC PG989A Special Fault InvestigationMPH PG622A Public Payphones OperationsMPM PG622A Public Payphones OperationsMPM PG985R Openreach Managed Services for Retail OtherMSANF PG857A CMSAN Combi Cards BB elementMSANF PG858A CMSAN Combi Cards Voice elementMSANF PG859A CMSAN Control AccessMSANF PG860A CMSAN Control TransportMSANF PG861A CMSAN ISDN30 cardsMSANF PG862A CMSAN Low Band SDSL cards =<2MbMSANF PG864A CMSAN-FMSAN LinkMSANF PG869A FMSAN Control TransportMSANF PG872A FMSAN TDM cardsMSANF PG874A FMSAN to WDM LinkMSANH PG857A CMSAN Combi Cards BB elementMSANH PG858A CMSAN Combi Cards Voice elementMSANH PG859A CMSAN Control AccessMSANH PG860A CMSAN Control TransportMSANH PG861A CMSAN ISDN30 cardsMSANH PG862A CMSAN Low Band SDSL cards =<2MbMSANH PG864A CMSAN-FMSAN LinkMSANH PG869A FMSAN Control TransportMSANH PG872A FMSAN TDM cardsMSANH PG874A FMSAN to WDM LinkMUC PG170B OR Backhaul FibreMUC PG350N WH Inner Core FibreMUC PG863A CMSAN-FMSAN LengthMUC PG865A Core-Core LengthMUC PG873A FMSAN to WDM LengthMUC PG885A Metro-Core LengthMUC PG900A WDM to Metro links: LengthMUD PG111C Access Fibre SpineMUD PG117C E Side Copper CapitalMUD PG118C D Side Copper CapitalMUD PG130A Local Loop Unbundling Tie CablesMUD PG170B OR Backhaul FibreMUD PG350N WH Inner Core FibreNACC PG120A Payphone Line CardsNACC PG124A ISDN30 Capital / MaintenanceNACC PG127A PSTN Line CardsNACC PG128A ISDN2/Highway Line CardsNACC PG249C Main Exchange DLT - CapitalNACC PG254A Main Exchange - Intelligent Access & MessagingNACC PG255B Main Exchange SwitchblockNACC PG257C Main Exchange Processors - CapitalNACC PG280C AXE10 LE Processor - CapitalNACC PG281C AXE10 LE DLT - Capital

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NACC PG282A AXE10 LE Switch BlockNACC PG283A AXE10 LE Concentrator Set-UpNACC PG284A AXE10 LE Concentrator DurationNACC PG285C System X LE Processor - CapitalNACC PG286C System X LE - CapitalNACC PG287A System X LE Switch BlockNACC PG288A System X LE Concentrator Set-UpNACC PG289A System X LE Concentrator DurationNACC PG461A Private Circuits Test & Maintenance SysNACC PG857A CMSAN Combi Cards BB elementNACC PG858A CMSAN Combi Cards Voice elementNGSC PG249C Main Exchange DLT - CapitalNGSC PG254A Main Exchange - Intelligent Access & MessagingNGSC PG255B Main Exchange SwitchblockNGSC PG257C Main Exchange Processors - CapitalNPPD PG111C Access Fibre SpineNPPD PG117C E Side Copper CapitalNPPD PG118C D Side Copper CapitalNPPD PG130A Local Loop Unbundling Tie CablesNPPD PG170B OR Backhaul FibreNPPD PG350N WH Inner Core FibreNTC PG111C Access Fibre SpineNTC PG111M Local Lines Fibre Cable CurrentNTC PG114L ISDN30 ConnectionsNTC PG114M Local Lines Service Access Switches CurNTC PG115C Local Lines Access Radio Capital CapitalNTC PG115M Local Lines Access Radio CurrentNTC PG117C E Side Copper CapitalNTC PG117M E Side Copper CurrentNTC PG118C D Side Copper CapitalNTC PG118M D Side Copper CurrentNTC PG119A Telephony Over Passive Optical NetworkNTC PG120A Payphone Line CardsNTC PG121M Business PSTN MaintenanceNTC PG122M Residential PSTN MaintenanceNTC PG123M ISDN2 / Highway MaintenanceNTC PG124A ISDN30 Capital / MaintenanceNTC PG127A PSTN Line CardsNTC PG128A ISDN2/Highway Line CardsNTC PG129A Pair GainNTC PG130A Local Loop Unbundling Tie CablesNTC PG132B OR LLU Hostel RentalsNTC PG132N WH LLU Hostel RentalsNTC PG136A Local Loop Unbundling SurveysNTC PG140A Routing and RecordsNTC PG142A MDF Hardware JumperingNTC PG143A Software JumperingNTC PG145B ADSL Connections (Openreach)NTC PG145N ADSL Connections (Wholesale)NTC PG147B SDSL Connections (Openreach)NTC PG147N SDSL Connections (Wholesale)NTC PG149A Dropwire CapitalNTC PG150A ISDN2 SpecificNTC PG151B TAMS (Openreach)NTC PG151N TAMS (Wholesale)NTC PG152B DSL Rentals (Openreach)NTC PG152N DSL Rentals overheads (Wholesale)NTC PG153N DSL Rentals depreciation (Wholesale)NTC PG170B OR Backhaul FibreNTC PG197A FTTC Service Delivery & DevelopmentNTC PG198A FTTP DevelopmentNTC PG211M Local Exchanges Digital System X CurrentNTC PG212M Local Exchanges Digital AXE10 CurrentNTC PG213C Local Exchanges UXD CapitalNTC PG213M Local Exchanges UXD CurrentNTC PG216C Local Exchanges General Switchboards CapNTC PG216M Local Exchanges General Switchboards CurNTC PG217E LE Frames Capital (Openreach)NTC PG217F LE Frames Current (Openreach)NTC PG217Q LE Frames Capital (Wholesale)NTC PG217R LE Frames Current (Wholesale)NTC PG219M Local Exch Operations & Surveillance CurNTC PG224A Universal Card Platform EquipmentNTC PG227A Main Exchanges ASUs

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NTC PG228A Signalling Transfer Point and Edge Link MonitorsNTC PG229A Signalling Point Relay and Core Link MonitorsNTC PG240A Line Test EquipmentNTC PG241A Repair Handling DutyNTC PG249C Main Exchange DLT - CapitalNTC PG249M Main Exchange DLT - CurrentNTC PG254A Main Exchange - Intelligent Access & MessagingNTC PG255B Main Exchange SwitchblockNTC PG257C Main Exchange Processors - CapitalNTC PG257M Main Exchange Processors - CurrentNTC PG260A Intelligent Contact Manager - PR0NTC PG276A CISLNTC PG280C AXE10 LE Processor - CapitalNTC PG281C AXE10 LE DLT - CapitalNTC PG282A AXE10 LE Switch BlockNTC PG283A AXE10 LE Concentrator Set-UpNTC PG284A AXE10 LE Concentrator DurationNTC PG285C System X LE Processor - CapitalNTC PG286C System X LE - CapitalNTC PG287A System X LE Switch BlockNTC PG288A System X LE Concentrator Set-UpNTC PG289A System X LE Concentrator DurationNTC PG300T OLO Point of HandoverNTC PG301T SDH-Tier 0-LkNTC PG311T SDH-Tier 1-STM1-LkNTC PG313T SDH-Tier 1-STM4-LkNTC PG315T SDH-Tier 1-STM16-LkNTC PG321T SDH-Tier 2-STM1-LkNTC PG323T SDH-Tier 2-STM4-LkNTC PG325T SDH-Tier 2-STM16-LkNTC PG331T SDH-Tier 3-STM1-LkNTC PG333T SDH-Tier 3-STM4-LkNTC PG335T SDH-Tier 3-STM16-LkNTC PG341T SDH-Tier 4-STM1-LkNTC PG343T SDH-Tier 4-STM4-LkNTC PG345T SDH-Tier 4-STM16-LkNTC PG350N WH Inner Core FibreNTC PG351T SDH-TierSC -STM1-LkNTC PG353T SDH-TierSC -STM4-LkNTC PG355T SDH-TierSC -STM16-LkNTC PG359T SDH-Traffic GroomingNTC PG361T PDH-Metal-2Mbits/s-LkNTC PG365T PDH-Metal-34Mbits/s-LkNTC PG367T PDH-Metal-140Mbits/s-LkNTC PG371T PDH-Optical-2Mbits/s-LkNTC PG373T PDH-Optical-8Mbits/s-LkNTC PG375T PDH-Optical-34Mbits/s-LkNTC PG377T PDH-Optical-140Mbits/s-LkNTC PG379T PDH-Optical-565Mbits/s-LkNTC PG381T MSH STM1 LinkNTC PG383T MSH STM16 LinkNTC PG385T MSH STM64 LinkNTC PG391T PDH-Radio-8Mbits/s-LkNTC PG393T PDH-Radio-34Mbits/s-LkNTC PG395T PDH-Radio-140Mbits/s-LkNTC PG399T PDH-Traffic GroomingNTC PG400T ACE/ENA Core EquipmentNTC PG401A Netstream EquipmentNTC PG405A DMS100 Call Centre SwitchesNTC PG408A Carrier Pre Selection Customer Set-UpNTC PG411C Analogue Electric CapitalNTC PG411P Analogue ConnectionsNTC PG412C 64K Electronics CapitalNTC PG412M 64K Electronics MaintenanceNTC PG412P 64K ConnectionsNTC PG413P Private Circuits Megastream and IX ConnsNTC PG414M Private Circuits Intntl Anal IPLC CurNTC PG415M Private Circuits Intntl Dig IPLC CurrentNTC PG421S Private Circuits Analogue InstnNTC PG422S Private Circuits Kilostream InstnNTC PG426S Private Circuits AccessLine InstallationNTC PG440C ASDH 4x2MBit CapitalNTC PG440M ASDH 4x2MBit MaintenanceNTC PG441C ASDH 16x2MBit Capital

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NTC PG441M ASDH 16x2MBit MaintenanceNTC PG442C 2MBit Copper Electric CapitalNTC PG442M 2MBit Copper Electric MaintenanceNTC PG443C 2MBit Fibre Electric CapitalNTC PG443M 2MBit Fibre Electric MaintenanceNTC PG444C 34MBit Fibre Electric CapitalNTC PG444M 34MBit Fibre Elect. MaintenanceNTC PG445C 140MBit Fibre Electric CapitalNTC PG445M 140MBit Fibre Elect. MaintenanceNTC PG446C 622MBit Fibre Elect. CapitalNTC PG446M 622MBit Fibre Elect. MaintenanceNTC PG447A SHDS ElectronicsNTC PG461A Private Circuits Test & Maintenance SysNTC PG462A Private Circuits Customer PremisesNTC PG463A Private Circuits TestingNTC PG483A Flexible Bandwidth ServicesNTC PG502B SG&A Openreach Sales Product ManagementNTC PG504B Number portability operational managementNTC PG505A SG & A Private CircuitsNTC PG506N SG & A PPC (Wholesale)NTC PG507N SG & A Wholesale Access (Wholesale)NTC PG508N SG & A Retail Access (Wholesale)NTC PG509N SG & A General (Wholesale)NTC PG511M Interconnect OCP MaintenanceNTC PG511P Interconnect OCP ProvisionNTC PG512A Product Management Policy & Planning IX OLONTC PG570B OR Service Centre - Provision WLR PSTN/ISDN2NTC PG571B OR Service Centre - Provision WLR ISDN30NTC PG572B OR Service Centre - Provision LLUNTC PG573B OR Service Centre - Provision EthernetNTC PG574B OR Service Centre - Provision NGANTC PG575B OR Service Centre - Assurance WLR PSTN/ISDN2NTC PG576B OR Service Centre - Assurance WLR ISDN30NTC PG577B OR Service Centre - Assurance LLUNTC PG578B OR Service Centre - Assurance EthernetNTC PG579B OR Service Centre - Assurance NGANTC PG609N SG&A BroadbandNTC PG622A Public Payphones OperationsNTC PG651B Number Portability-SetUCostOMCactivitiesNTC PG653A ATM Customer Interface 2mb CardsNTC PG654A ATM Customer Interface 34mb CardsNTC PG656A ATM Network SwitchingNTC PG657A Framestream SwitchNTC PG658A ATM Customer Interface >155mb CardsNTC PG659A ATM Network Interface CardsNTC PG667A IP International PeeringNTC PG668A IP Network ManagementNTC PG669A IP Network Dial IPNTC PG670A IP Network Fixed AccessNTC PG671A IP Network VPNNTC PG672A IP Network BroadbandNTC PG673A IP Network BT IntranetNTC PG674A IP Core/ColossusNTC PG675A IP VOIP InfrastructureNTC PG676A IP ApplicationsNTC PG678A SIP serversNTC PG721A Circuit Provision Digital Higher OrderNTC PG722A Circuit Provision Digital Public NetworkNTC PG723A Circuit Provision Analogue Public NwkNTC PG732A Generic Data Amendments Network CostsNTC PG761A Special Applications SMDSNTC PG771A Special Applications Other DevelopmentNTC PG772A Openreach Systems & Development (Product Specific)NTC PG823P BT Own Use Private CircuitsNTC PG855A Border Gateway & Signalling FirewallNTC PG856A CMSAN ISDN2 cardsNTC PG857A CMSAN Combi Cards BB elementNTC PG858A CMSAN Combi Cards Voice elementNTC PG859A CMSAN Control AccessNTC PG860A CMSAN Control TransportNTC PG861A CMSAN ISDN30 cardsNTC PG862A CMSAN Low Band SDSL cards =<2MbNTC PG863A CMSAN-FMSAN LengthNTC PG864A CMSAN-FMSAN Link

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NTC PG865A Core-Core LengthNTC PG866A Core-Core LinkNTC PG867A Ethernet NTENTC PG869A FMSAN Control TransportNTC PG872A FMSAN TDM cardsNTC PG873A FMSAN to WDM LengthNTC PG874A FMSAN to WDM LinkNTC PG875A INODE -Nwk featuresNTC PG876A INODE-Voice Call Set-UpNTC PG877A ISDN30 NTENTC PG878A METRO BB LNSNTC PG879A METRO BBL3NTC PG880A METRO BEA - Broadband Edge AggregatorNTC PG881A METRO BRAS - Broadband Remote Access ServerNTC PG882A METRO FER - Front End RouterNTC PG885A Metro-Core LengthNTC PG886A Metro-Core LinkNTC PG887A METRO-Edge Ethernet BandwidthNTC PG888A METRO-Edge Ethernet PortNTC PG889A METRO-Infrastructure EthernetNTC PG890A METRO-Media GatewayNTC PG892A METRO-Sync RacksNTC PG893A MSPE RoutersNTC PG895A P Router (large) CORENTC PG896A P Router METRONTC PG898A Core DirectorsNTC PG899A WDM to Metro links LinkNTC PG900A WDM to Metro links: LengthNTC PG901A Ethernet SwitchesNTC PG902A Ethernet Switch Customer Access CardsNTC PG911A Operator Services OA InlandNTC PG912A Operator Services OA InternationalNTC PG924A DQ Non ChargeableNTC PG933A PhonebooksNTC PG950C GEA Access Fibre SpineNTC PG950M GEA Access Fibre Spine MaintenanceNTC PG951C GEA Distribution FibreNTC PG951M GEA Distribution Fibre MaintenanceNTC PG952C GEA ElectronicsNTC PG953C GEA DSLAM & CabinetsNTC PG954C GEA Customer Site InstallationsNTC PG955M GEA FTTC RepairsNTC PG956M GEA FTTP RepairsNTC PG957P GEA FTTP ProvisionsNTC PG958P GEA FTTC ProvisionsNTC PG959C Access Distribution FibreNTC PG980R Openreach Repayment WorksNTC PG981R Openreach Time Related ChargesNTC PG982R Openreach Managed Services for WholesaleNTC PG984R Openreach Managed Services for GlobalNTC PG985R Openreach Managed Services for Retail OtherNTC PG989A Special Fault InvestigationNTC PG999A Adjustment PG on SOB30NTE21 PG867A Ethernet NTENTIS PG150A ISDN2 SpecificNVAC PG111C Access Fibre SpineNVAC PG111M Local Lines Fibre Cable CurrentNVAC PG114L ISDN30 ConnectionsNVAC PG114M Local Lines Service Access Switches CurNVAC PG115C Local Lines Access Radio Capital CapitalNVAC PG115M Local Lines Access Radio CurrentNVAC PG117C E Side Copper CapitalNVAC PG117M E Side Copper CurrentNVAC PG118C D Side Copper CapitalNVAC PG118M D Side Copper CurrentNVAC PG119A Telephony Over Passive Optical NetworkNVAC PG120A Payphone Line CardsNVAC PG121M Business PSTN MaintenanceNVAC PG122M Residential PSTN MaintenanceNVAC PG123M ISDN2 / Highway MaintenanceNVAC PG124A ISDN30 Capital / MaintenanceNVAC PG127A PSTN Line CardsNVAC PG128A ISDN2/Highway Line CardsNVAC PG129A Pair Gain

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NVAC PG130A Local Loop Unbundling Tie CablesNVAC PG132B OR LLU Hostel RentalsNVAC PG132N WH LLU Hostel RentalsNVAC PG136A Local Loop Unbundling SurveysNVAC PG140A Routing and RecordsNVAC PG142A MDF Hardware JumperingNVAC PG143A Software JumperingNVAC PG145B ADSL Connections (Openreach)NVAC PG145N ADSL Connections (Wholesale)NVAC PG147B SDSL Connections (Openreach)NVAC PG147N SDSL Connections (Wholesale)NVAC PG149A Dropwire CapitalNVAC PG150A ISDN2 SpecificNVAC PG151B TAMS (Openreach)NVAC PG151N TAMS (Wholesale)NVAC PG152B DSL Rentals (Openreach)NVAC PG152N DSL Rentals overheads (Wholesale)NVAC PG153N DSL Rentals depreciation (Wholesale)NVAC PG170B OR Backhaul FibreNVAC PG197A FTTC Service Delivery & DevelopmentNVAC PG198A FTTP DevelopmentNVAC PG211M Local Exchanges Digital System X CurrentNVAC PG212M Local Exchanges Digital AXE10 CurrentNVAC PG213C Local Exchanges UXD CapitalNVAC PG213M Local Exchanges UXD CurrentNVAC PG216C Local Exchanges General Switchboards CapNVAC PG216M Local Exchanges General Switchboards CurNVAC PG217E LE Frames Capital (Openreach)NVAC PG217F LE Frames Current (Openreach)NVAC PG217Q LE Frames Capital (Wholesale)NVAC PG217R LE Frames Current (Wholesale)NVAC PG219M Local Exch Operations & Surveillance CurNVAC PG224A Universal Card Platform EquipmentNVAC PG227A Main Exchanges ASUsNVAC PG228A Signalling Transfer Point and Edge Link MonitorsNVAC PG229A Signalling Point Relay and Core Link MonitorsNVAC PG240A Line Test EquipmentNVAC PG241A Repair Handling DutyNVAC PG249C Main Exchange DLT - CapitalNVAC PG249M Main Exchange DLT - CurrentNVAC PG254A Main Exchange - Intelligent Access & MessagingNVAC PG255B Main Exchange SwitchblockNVAC PG257C Main Exchange Processors - CapitalNVAC PG257M Main Exchange Processors - CurrentNVAC PG260A Intelligent Contact Manager - PR0NVAC PG276A CISLNVAC PG280C AXE10 LE Processor - CapitalNVAC PG281C AXE10 LE DLT - CapitalNVAC PG282A AXE10 LE Switch BlockNVAC PG283A AXE10 LE Concentrator Set-UpNVAC PG284A AXE10 LE Concentrator DurationNVAC PG285C System X LE Processor - CapitalNVAC PG286C System X LE - CapitalNVAC PG287A System X LE Switch BlockNVAC PG288A System X LE Concentrator Set-UpNVAC PG289A System X LE Concentrator DurationNVAC PG300T OLO Point of HandoverNVAC PG301T SDH-Tier 0-LkNVAC PG311T SDH-Tier 1-STM1-LkNVAC PG313T SDH-Tier 1-STM4-LkNVAC PG315T SDH-Tier 1-STM16-LkNVAC PG321T SDH-Tier 2-STM1-LkNVAC PG323T SDH-Tier 2-STM4-LkNVAC PG325T SDH-Tier 2-STM16-LkNVAC PG331T SDH-Tier 3-STM1-LkNVAC PG333T SDH-Tier 3-STM4-LkNVAC PG335T SDH-Tier 3-STM16-LkNVAC PG341T SDH-Tier 4-STM1-LkNVAC PG343T SDH-Tier 4-STM4-LkNVAC PG345T SDH-Tier 4-STM16-LkNVAC PG350N WH Inner Core FibreNVAC PG351T SDH-TierSC -STM1-LkNVAC PG353T SDH-TierSC -STM4-LkNVAC PG355T SDH-TierSC -STM16-Lk

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NVAC PG359T SDH-Traffic GroomingNVAC PG361T PDH-Metal-2Mbits/s-LkNVAC PG365T PDH-Metal-34Mbits/s-LkNVAC PG367T PDH-Metal-140Mbits/s-LkNVAC PG371T PDH-Optical-2Mbits/s-LkNVAC PG373T PDH-Optical-8Mbits/s-LkNVAC PG375T PDH-Optical-34Mbits/s-LkNVAC PG377T PDH-Optical-140Mbits/s-LkNVAC PG379T PDH-Optical-565Mbits/s-LkNVAC PG381T MSH STM1 LinkNVAC PG383T MSH STM16 LinkNVAC PG385T MSH STM64 LinkNVAC PG391T PDH-Radio-8Mbits/s-LkNVAC PG393T PDH-Radio-34Mbits/s-LkNVAC PG395T PDH-Radio-140Mbits/s-LkNVAC PG399T PDH-Traffic GroomingNVAC PG400T ACE/ENA Core EquipmentNVAC PG401A Netstream EquipmentNVAC PG405A DMS100 Call Centre SwitchesNVAC PG408A Carrier Pre Selection Customer Set-UpNVAC PG411C Analogue Electric CapitalNVAC PG411P Analogue ConnectionsNVAC PG412C 64K Electronics CapitalNVAC PG412M 64K Electronics MaintenanceNVAC PG412P 64K ConnectionsNVAC PG413P Private Circuits Megastream and IX ConnsNVAC PG414M Private Circuits Intntl Anal IPLC CurNVAC PG415M Private Circuits Intntl Dig IPLC CurrentNVAC PG421S Private Circuits Analogue InstnNVAC PG422S Private Circuits Kilostream InstnNVAC PG426S Private Circuits AccessLine InstallationNVAC PG440C ASDH 4x2MBit CapitalNVAC PG440M ASDH 4x2MBit MaintenanceNVAC PG441C ASDH 16x2MBit CapitalNVAC PG441M ASDH 16x2MBit MaintenanceNVAC PG442C 2MBit Copper Electric CapitalNVAC PG442M 2MBit Copper Electric MaintenanceNVAC PG443C 2MBit Fibre Electric CapitalNVAC PG443M 2MBit Fibre Electric MaintenanceNVAC PG444C 34MBit Fibre Electric CapitalNVAC PG444M 34MBit Fibre Elect. MaintenanceNVAC PG445C 140MBit Fibre Electric CapitalNVAC PG445M 140MBit Fibre Elect. MaintenanceNVAC PG446C 622MBit Fibre Elect. CapitalNVAC PG446M 622MBit Fibre Elect. MaintenanceNVAC PG447A SHDS ElectronicsNVAC PG461A Private Circuits Test & Maintenance SysNVAC PG462A Private Circuits Customer PremisesNVAC PG463A Private Circuits TestingNVAC PG483A Flexible Bandwidth ServicesNVAC PG502B SG&A Openreach Sales Product ManagementNVAC PG504B Number portability operational managementNVAC PG505A SG & A Private CircuitsNVAC PG506N SG & A PPC (Wholesale)NVAC PG507N SG & A Wholesale Access (Wholesale)NVAC PG508N SG & A Retail Access (Wholesale)NVAC PG509N SG & A General (Wholesale)NVAC PG511M Interconnect OCP MaintenanceNVAC PG511P Interconnect OCP ProvisionNVAC PG512A Product Management Policy & Planning IX OLONVAC PG570B OR Service Centre - Provision WLR PSTN/ISDN2NVAC PG571B OR Service Centre - Provision WLR ISDN30NVAC PG572B OR Service Centre - Provision LLUNVAC PG573B OR Service Centre - Provision EthernetNVAC PG574B OR Service Centre - Provision NGANVAC PG575B OR Service Centre - Assurance WLR PSTN/ISDN2NVAC PG576B OR Service Centre - Assurance WLR ISDN30NVAC PG577B OR Service Centre - Assurance LLUNVAC PG578B OR Service Centre - Assurance EthernetNVAC PG579B OR Service Centre - Assurance NGANVAC PG609N SG&A BroadbandNVAC PG622A Public Payphones OperationsNVAC PG651B Number Portability-SetUCostOMCactivitiesNVAC PG653A ATM Customer Interface 2mb Cards

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NVAC PG654A ATM Customer Interface 34mb CardsNVAC PG656A ATM Network SwitchingNVAC PG657A Framestream SwitchNVAC PG658A ATM Customer Interface >155mb CardsNVAC PG659A ATM Network Interface CardsNVAC PG667A IP International PeeringNVAC PG668A IP Network ManagementNVAC PG669A IP Network Dial IPNVAC PG670A IP Network Fixed AccessNVAC PG671A IP Network VPNNVAC PG672A IP Network BroadbandNVAC PG673A IP Network BT IntranetNVAC PG674A IP Core/ColossusNVAC PG675A IP VOIP InfrastructureNVAC PG676A IP ApplicationsNVAC PG678A SIP serversNVAC PG721A Circuit Provision Digital Higher OrderNVAC PG722A Circuit Provision Digital Public NetworkNVAC PG723A Circuit Provision Analogue Public NwkNVAC PG732A Generic Data Amendments Network CostsNVAC PG761A Special Applications SMDSNVAC PG771A Special Applications Other DevelopmentNVAC PG772A Openreach Systems & Development (Product Specific)NVAC PG823P BT Own Use Private CircuitsNVAC PG855A Border Gateway & Signalling FirewallNVAC PG856A CMSAN ISDN2 cardsNVAC PG857A CMSAN Combi Cards BB elementNVAC PG858A CMSAN Combi Cards Voice elementNVAC PG859A CMSAN Control AccessNVAC PG860A CMSAN Control TransportNVAC PG861A CMSAN ISDN30 cardsNVAC PG862A CMSAN Low Band SDSL cards =<2MbNVAC PG863A CMSAN-FMSAN LengthNVAC PG864A CMSAN-FMSAN LinkNVAC PG865A Core-Core LengthNVAC PG866A Core-Core LinkNVAC PG867A Ethernet NTENVAC PG869A FMSAN Control TransportNVAC PG872A FMSAN TDM cardsNVAC PG873A FMSAN to WDM LengthNVAC PG874A FMSAN to WDM LinkNVAC PG875A INODE -Nwk featuresNVAC PG876A INODE-Voice Call Set-UpNVAC PG877A ISDN30 NTENVAC PG878A METRO BB LNSNVAC PG879A METRO BBL3NVAC PG880A METRO BEA - Broadband Edge AggregatorNVAC PG881A METRO BRAS - Broadband Remote Access ServerNVAC PG882A METRO FER - Front End RouterNVAC PG885A Metro-Core LengthNVAC PG886A Metro-Core LinkNVAC PG887A METRO-Edge Ethernet BandwidthNVAC PG888A METRO-Edge Ethernet PortNVAC PG889A METRO-Infrastructure EthernetNVAC PG890A METRO-Media GatewayNVAC PG892A METRO-Sync RacksNVAC PG893A MSPE RoutersNVAC PG895A P Router (large) CORENVAC PG896A P Router METRONVAC PG898A Core DirectorsNVAC PG899A WDM to Metro links LinkNVAC PG900A WDM to Metro links: LengthNVAC PG901A Ethernet SwitchesNVAC PG902A Ethernet Switch Customer Access CardsNVAC PG911A Operator Services OA InlandNVAC PG912A Operator Services OA InternationalNVAC PG924A DQ Non ChargeableNVAC PG933A PhonebooksNVAC PG950C GEA Access Fibre SpineNVAC PG950M GEA Access Fibre Spine MaintenanceNVAC PG951C GEA Distribution FibreNVAC PG951M GEA Distribution Fibre MaintenanceNVAC PG952C GEA ElectronicsNVAC PG953C GEA DSLAM & Cabinets

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NVAC PG954C GEA Customer Site InstallationsNVAC PG955M GEA FTTC RepairsNVAC PG956M GEA FTTP RepairsNVAC PG957P GEA FTTP ProvisionsNVAC PG958P GEA FTTC ProvisionsNVAC PG959C Access Distribution FibreNVAC PG980R Openreach Repayment WorksNVAC PG981R Openreach Time Related ChargesNVAC PG982R Openreach Managed Services for WholesaleNVAC PG984R Openreach Managed Services for GlobalNVAC PG985R Openreach Managed Services for Retail OtherNVAC PG989A Special Fault InvestigationNVAC PG999A Adjustment PG on SOB30NWB PG149A Dropwire CapitalNWR PG149A Dropwire CapitalOM PG111C Access Fibre SpineOM PG111M Local Lines Fibre Cable CurrentOM PG114L ISDN30 ConnectionsOM PG114M Local Lines Service Access Switches CurOM PG115C Local Lines Access Radio Capital CapitalOM PG115M Local Lines Access Radio CurrentOM PG117C E Side Copper CapitalOM PG117M E Side Copper CurrentOM PG118C D Side Copper CapitalOM PG118M D Side Copper CurrentOM PG119A Telephony Over Passive Optical NetworkOM PG120A Payphone Line CardsOM PG121M Business PSTN MaintenanceOM PG122M Residential PSTN MaintenanceOM PG123M ISDN2 / Highway MaintenanceOM PG124A ISDN30 Capital / MaintenanceOM PG127A PSTN Line CardsOM PG128A ISDN2/Highway Line CardsOM PG129A Pair GainOM PG130A Local Loop Unbundling Tie CablesOM PG132B OR LLU Hostel RentalsOM PG132N WH LLU Hostel RentalsOM PG136A Local Loop Unbundling SurveysOM PG140A Routing and RecordsOM PG142A MDF Hardware JumperingOM PG143A Software JumperingOM PG145B ADSL Connections (Openreach)OM PG145N ADSL Connections (Wholesale)OM PG147B SDSL Connections (Openreach)OM PG147N SDSL Connections (Wholesale)OM PG149A Dropwire CapitalOM PG150A ISDN2 SpecificOM PG151B TAMS (Openreach)OM PG151N TAMS (Wholesale)OM PG152B DSL Rentals (Openreach)OM PG152N DSL Rentals overheads (Wholesale)OM PG153N DSL Rentals depreciation (Wholesale)OM PG170B OR Backhaul FibreOM PG197A FTTC Service Delivery & DevelopmentOM PG198A FTTP DevelopmentOM PG211M Local Exchanges Digital System X CurrentOM PG212M Local Exchanges Digital AXE10 CurrentOM PG213C Local Exchanges UXD CapitalOM PG213M Local Exchanges UXD CurrentOM PG216C Local Exchanges General Switchboards CapOM PG216M Local Exchanges General Switchboards CurOM PG217E LE Frames Capital (Openreach)OM PG217F LE Frames Current (Openreach)OM PG217Q LE Frames Capital (Wholesale)OM PG217R LE Frames Current (Wholesale)OM PG219M Local Exch Operations & Surveillance CurOM PG224A Universal Card Platform EquipmentOM PG227A Main Exchanges ASUsOM PG228A Signalling Transfer Point and Edge Link MonitorsOM PG229A Signalling Point Relay and Core Link MonitorsOM PG240A Line Test EquipmentOM PG241A Repair Handling DutyOM PG249C Main Exchange DLT - CapitalOM PG249M Main Exchange DLT - Current

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OM PG254A Main Exchange - Intelligent Access & MessagingOM PG255B Main Exchange SwitchblockOM PG257C Main Exchange Processors - CapitalOM PG257M Main Exchange Processors - CurrentOM PG260A Intelligent Contact Manager - PR0OM PG276A CISLOM PG280C AXE10 LE Processor - CapitalOM PG281C AXE10 LE DLT - CapitalOM PG282A AXE10 LE Switch BlockOM PG283A AXE10 LE Concentrator Set-UpOM PG284A AXE10 LE Concentrator DurationOM PG285C System X LE Processor - CapitalOM PG286C System X LE - CapitalOM PG287A System X LE Switch BlockOM PG288A System X LE Concentrator Set-UpOM PG289A System X LE Concentrator DurationOM PG300T OLO Point of HandoverOM PG301T SDH-Tier 0-LkOM PG311T SDH-Tier 1-STM1-LkOM PG313T SDH-Tier 1-STM4-LkOM PG315T SDH-Tier 1-STM16-LkOM PG321T SDH-Tier 2-STM1-LkOM PG323T SDH-Tier 2-STM4-LkOM PG325T SDH-Tier 2-STM16-LkOM PG331T SDH-Tier 3-STM1-LkOM PG333T SDH-Tier 3-STM4-LkOM PG335T SDH-Tier 3-STM16-LkOM PG341T SDH-Tier 4-STM1-LkOM PG343T SDH-Tier 4-STM4-LkOM PG345T SDH-Tier 4-STM16-LkOM PG350N WH Inner Core FibreOM PG351T SDH-TierSC -STM1-LkOM PG353T SDH-TierSC -STM4-LkOM PG355T SDH-TierSC -STM16-LkOM PG359T SDH-Traffic GroomingOM PG361T PDH-Metal-2Mbits/s-LkOM PG365T PDH-Metal-34Mbits/s-LkOM PG367T PDH-Metal-140Mbits/s-LkOM PG371T PDH-Optical-2Mbits/s-LkOM PG373T PDH-Optical-8Mbits/s-LkOM PG375T PDH-Optical-34Mbits/s-LkOM PG377T PDH-Optical-140Mbits/s-LkOM PG379T PDH-Optical-565Mbits/s-LkOM PG381T MSH STM1 LinkOM PG383T MSH STM16 LinkOM PG385T MSH STM64 LinkOM PG391T PDH-Radio-8Mbits/s-LkOM PG393T PDH-Radio-34Mbits/s-LkOM PG395T PDH-Radio-140Mbits/s-LkOM PG399T PDH-Traffic GroomingOM PG400T ACE/ENA Core EquipmentOM PG401A Netstream EquipmentOM PG405A DMS100 Call Centre SwitchesOM PG408A Carrier Pre Selection Customer Set-UpOM PG411C Analogue Electric CapitalOM PG411P Analogue ConnectionsOM PG412C 64K Electronics CapitalOM PG412M 64K Electronics MaintenanceOM PG412P 64K ConnectionsOM PG413P Private Circuits Megastream and IX ConnsOM PG414M Private Circuits Intntl Anal IPLC CurOM PG415M Private Circuits Intntl Dig IPLC CurrentOM PG421S Private Circuits Analogue InstnOM PG422S Private Circuits Kilostream InstnOM PG426S Private Circuits AccessLine InstallationOM PG440C ASDH 4x2MBit CapitalOM PG440M ASDH 4x2MBit MaintenanceOM PG441C ASDH 16x2MBit CapitalOM PG441M ASDH 16x2MBit MaintenanceOM PG442C 2MBit Copper Electric CapitalOM PG442M 2MBit Copper Electric MaintenanceOM PG443C 2MBit Fibre Electric CapitalOM PG443M 2MBit Fibre Electric MaintenanceOM PG444C 34MBit Fibre Electric Capital

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OM PG444M 34MBit Fibre Elect. MaintenanceOM PG445C 140MBit Fibre Electric CapitalOM PG445M 140MBit Fibre Elect. MaintenanceOM PG446C 622MBit Fibre Elect. CapitalOM PG446M 622MBit Fibre Elect. MaintenanceOM PG447A SHDS ElectronicsOM PG461A Private Circuits Test & Maintenance SysOM PG462A Private Circuits Customer PremisesOM PG463A Private Circuits TestingOM PG483A Flexible Bandwidth ServicesOM PG502B SG&A Openreach Sales Product ManagementOM PG504B Number portability operational managementOM PG505A SG & A Private CircuitsOM PG506N SG & A PPC (Wholesale)OM PG507N SG & A Wholesale Access (Wholesale)OM PG508N SG & A Retail Access (Wholesale)OM PG509N SG & A General (Wholesale)OM PG511M Interconnect OCP MaintenanceOM PG511P Interconnect OCP ProvisionOM PG512A Product Management Policy & Planning IX OLOOM PG570B OR Service Centre - Provision WLR PSTN/ISDN2OM PG571B OR Service Centre - Provision WLR ISDN30OM PG572B OR Service Centre - Provision LLUOM PG573B OR Service Centre - Provision EthernetOM PG574B OR Service Centre - Provision NGAOM PG575B OR Service Centre - Assurance WLR PSTN/ISDN2OM PG576B OR Service Centre - Assurance WLR ISDN30OM PG577B OR Service Centre - Assurance LLUOM PG578B OR Service Centre - Assurance EthernetOM PG579B OR Service Centre - Assurance NGAOM PG609N SG&A BroadbandOM PG622A Public Payphones OperationsOM PG651B Number Portability-SetUCostOMCactivitiesOM PG653A ATM Customer Interface 2mb CardsOM PG654A ATM Customer Interface 34mb CardsOM PG656A ATM Network SwitchingOM PG657A Framestream SwitchOM PG658A ATM Customer Interface >155mb CardsOM PG659A ATM Network Interface CardsOM PG667A IP International PeeringOM PG668A IP Network ManagementOM PG669A IP Network Dial IPOM PG670A IP Network Fixed AccessOM PG671A IP Network VPNOM PG672A IP Network BroadbandOM PG673A IP Network BT IntranetOM PG674A IP Core/ColossusOM PG675A IP VOIP InfrastructureOM PG676A IP ApplicationsOM PG678A SIP serversOM PG721A Circuit Provision Digital Higher OrderOM PG722A Circuit Provision Digital Public NetworkOM PG723A Circuit Provision Analogue Public NwkOM PG732A Generic Data Amendments Network CostsOM PG761A Special Applications SMDSOM PG771A Special Applications Other DevelopmentOM PG772A Openreach Systems & Development (Product Specific)OM PG823P BT Own Use Private CircuitsOM PG855A Border Gateway & Signalling FirewallOM PG856A CMSAN ISDN2 cardsOM PG857A CMSAN Combi Cards BB elementOM PG858A CMSAN Combi Cards Voice elementOM PG859A CMSAN Control AccessOM PG860A CMSAN Control TransportOM PG861A CMSAN ISDN30 cardsOM PG862A CMSAN Low Band SDSL cards =<2MbOM PG863A CMSAN-FMSAN LengthOM PG864A CMSAN-FMSAN LinkOM PG865A Core-Core LengthOM PG866A Core-Core LinkOM PG867A Ethernet NTEOM PG869A FMSAN Control TransportOM PG872A FMSAN TDM cardsOM PG873A FMSAN to WDM Length

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OM PG874A FMSAN to WDM LinkOM PG875A INODE -Nwk featuresOM PG876A INODE-Voice Call Set-UpOM PG877A ISDN30 NTEOM PG878A METRO BB LNSOM PG879A METRO BBL3OM PG880A METRO BEA - Broadband Edge AggregatorOM PG881A METRO BRAS - Broadband Remote Access ServerOM PG882A METRO FER - Front End RouterOM PG885A Metro-Core LengthOM PG886A Metro-Core LinkOM PG887A METRO-Edge Ethernet BandwidthOM PG888A METRO-Edge Ethernet PortOM PG889A METRO-Infrastructure EthernetOM PG890A METRO-Media GatewayOM PG892A METRO-Sync RacksOM PG893A MSPE RoutersOM PG895A P Router (large) COREOM PG896A P Router METROOM PG898A Core DirectorsOM PG899A WDM to Metro links LinkOM PG900A WDM to Metro links: LengthOM PG901A Ethernet SwitchesOM PG902A Ethernet Switch Customer Access CardsOM PG911A Operator Services OA InlandOM PG912A Operator Services OA InternationalOM PG924A DQ Non ChargeableOM PG933A PhonebooksOM PG950C GEA Access Fibre SpineOM PG950M GEA Access Fibre Spine MaintenanceOM PG951C GEA Distribution FibreOM PG951M GEA Distribution Fibre MaintenanceOM PG952C GEA ElectronicsOM PG953C GEA DSLAM & CabinetsOM PG954C GEA Customer Site InstallationsOM PG955M GEA FTTC RepairsOM PG956M GEA FTTP RepairsOM PG957P GEA FTTP ProvisionsOM PG958P GEA FTTC ProvisionsOM PG959C Access Distribution FibreOM PG980R Openreach Repayment WorksOM PG981R Openreach Time Related ChargesOM PG982R Openreach Managed Services for WholesaleOM PG984R Openreach Managed Services for GlobalOM PG985R Openreach Managed Services for Retail OtherOM PG989A Special Fault InvestigationOM PG999A Adjustment PG on SOB30PCOH PG622A Public Payphones OperationsPCOP PG622A Public Payphones OperationsPCOP PG985R Openreach Managed Services for Retail OtherPSC PG111C Access Fibre SpinePSC PG111M Local Lines Fibre Cable CurrentPSC PG114L ISDN30 ConnectionsPSC PG114M Local Lines Service Access Switches CurPSC PG115C Local Lines Access Radio Capital CapitalPSC PG115M Local Lines Access Radio CurrentPSC PG117C E Side Copper CapitalPSC PG117M E Side Copper CurrentPSC PG118C D Side Copper CapitalPSC PG118M D Side Copper CurrentPSC PG119A Telephony Over Passive Optical NetworkPSC PG120A Payphone Line CardsPSC PG121M Business PSTN MaintenancePSC PG122M Residential PSTN MaintenancePSC PG123M ISDN2 / Highway MaintenancePSC PG124A ISDN30 Capital / MaintenancePSC PG127A PSTN Line CardsPSC PG128A ISDN2/Highway Line CardsPSC PG129A Pair GainPSC PG130A Local Loop Unbundling Tie CablesPSC PG132B OR LLU Hostel RentalsPSC PG132N WH LLU Hostel RentalsPSC PG136A Local Loop Unbundling SurveysPSC PG140A Routing and Records

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PSC PG142A MDF Hardware JumperingPSC PG143A Software JumperingPSC PG145B ADSL Connections (Openreach)PSC PG145N ADSL Connections (Wholesale)PSC PG147B SDSL Connections (Openreach)PSC PG147N SDSL Connections (Wholesale)PSC PG149A Dropwire CapitalPSC PG150A ISDN2 SpecificPSC PG151B TAMS (Openreach)PSC PG151N TAMS (Wholesale)PSC PG152B DSL Rentals (Openreach)PSC PG152N DSL Rentals overheads (Wholesale)PSC PG153N DSL Rentals depreciation (Wholesale)PSC PG170B OR Backhaul FibrePSC PG197A FTTC Service Delivery & DevelopmentPSC PG198A FTTP DevelopmentPSC PG211M Local Exchanges Digital System X CurrentPSC PG212M Local Exchanges Digital AXE10 CurrentPSC PG213C Local Exchanges UXD CapitalPSC PG213M Local Exchanges UXD CurrentPSC PG216C Local Exchanges General Switchboards CapPSC PG216M Local Exchanges General Switchboards CurPSC PG217E LE Frames Capital (Openreach)PSC PG217F LE Frames Current (Openreach)PSC PG217Q LE Frames Capital (Wholesale)PSC PG217R LE Frames Current (Wholesale)PSC PG219M Local Exch Operations & Surveillance CurPSC PG224A Universal Card Platform EquipmentPSC PG227A Main Exchanges ASUsPSC PG228A Signalling Transfer Point and Edge Link MonitorsPSC PG229A Signalling Point Relay and Core Link MonitorsPSC PG240A Line Test EquipmentPSC PG241A Repair Handling DutyPSC PG249C Main Exchange DLT - CapitalPSC PG249M Main Exchange DLT - CurrentPSC PG254A Main Exchange - Intelligent Access & MessagingPSC PG255B Main Exchange SwitchblockPSC PG257C Main Exchange Processors - CapitalPSC PG257M Main Exchange Processors - CurrentPSC PG260A Intelligent Contact Manager - PR0PSC PG276A CISLPSC PG280C AXE10 LE Processor - CapitalPSC PG281C AXE10 LE DLT - CapitalPSC PG282A AXE10 LE Switch BlockPSC PG283A AXE10 LE Concentrator Set-UpPSC PG284A AXE10 LE Concentrator DurationPSC PG285C System X LE Processor - CapitalPSC PG286C System X LE - CapitalPSC PG287A System X LE Switch BlockPSC PG288A System X LE Concentrator Set-UpPSC PG289A System X LE Concentrator DurationPSC PG300T OLO Point of HandoverPSC PG301T SDH-Tier 0-LkPSC PG311T SDH-Tier 1-STM1-LkPSC PG313T SDH-Tier 1-STM4-LkPSC PG315T SDH-Tier 1-STM16-LkPSC PG321T SDH-Tier 2-STM1-LkPSC PG323T SDH-Tier 2-STM4-LkPSC PG325T SDH-Tier 2-STM16-LkPSC PG331T SDH-Tier 3-STM1-LkPSC PG333T SDH-Tier 3-STM4-LkPSC PG335T SDH-Tier 3-STM16-LkPSC PG341T SDH-Tier 4-STM1-LkPSC PG343T SDH-Tier 4-STM4-LkPSC PG345T SDH-Tier 4-STM16-LkPSC PG350N WH Inner Core FibrePSC PG351T SDH-TierSC -STM1-LkPSC PG353T SDH-TierSC -STM4-LkPSC PG355T SDH-TierSC -STM16-LkPSC PG359T SDH-Traffic GroomingPSC PG361T PDH-Metal-2Mbits/s-LkPSC PG365T PDH-Metal-34Mbits/s-LkPSC PG367T PDH-Metal-140Mbits/s-LkPSC PG371T PDH-Optical-2Mbits/s-Lk

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PSC PG373T PDH-Optical-8Mbits/s-LkPSC PG375T PDH-Optical-34Mbits/s-LkPSC PG377T PDH-Optical-140Mbits/s-LkPSC PG379T PDH-Optical-565Mbits/s-LkPSC PG381T MSH STM1 LinkPSC PG383T MSH STM16 LinkPSC PG385T MSH STM64 LinkPSC PG391T PDH-Radio-8Mbits/s-LkPSC PG393T PDH-Radio-34Mbits/s-LkPSC PG395T PDH-Radio-140Mbits/s-LkPSC PG399T PDH-Traffic GroomingPSC PG400T ACE/ENA Core EquipmentPSC PG401A Netstream EquipmentPSC PG405A DMS100 Call Centre SwitchesPSC PG408A Carrier Pre Selection Customer Set-UpPSC PG411C Analogue Electric CapitalPSC PG411P Analogue ConnectionsPSC PG412C 64K Electronics CapitalPSC PG412M 64K Electronics MaintenancePSC PG412P 64K ConnectionsPSC PG413P Private Circuits Megastream and IX ConnsPSC PG414M Private Circuits Intntl Anal IPLC CurPSC PG415M Private Circuits Intntl Dig IPLC CurrentPSC PG421S Private Circuits Analogue InstnPSC PG422S Private Circuits Kilostream InstnPSC PG426S Private Circuits AccessLine InstallationPSC PG440C ASDH 4x2MBit CapitalPSC PG440M ASDH 4x2MBit MaintenancePSC PG441C ASDH 16x2MBit CapitalPSC PG441M ASDH 16x2MBit MaintenancePSC PG442C 2MBit Copper Electric CapitalPSC PG442M 2MBit Copper Electric MaintenancePSC PG443C 2MBit Fibre Electric CapitalPSC PG443M 2MBit Fibre Electric MaintenancePSC PG444C 34MBit Fibre Electric CapitalPSC PG444M 34MBit Fibre Elect. MaintenancePSC PG445C 140MBit Fibre Electric CapitalPSC PG445M 140MBit Fibre Elect. MaintenancePSC PG446C 622MBit Fibre Elect. CapitalPSC PG446M 622MBit Fibre Elect. MaintenancePSC PG447A SHDS ElectronicsPSC PG461A Private Circuits Test & Maintenance SysPSC PG462A Private Circuits Customer PremisesPSC PG463A Private Circuits TestingPSC PG483A Flexible Bandwidth ServicesPSC PG502B SG&A Openreach Sales Product ManagementPSC PG504B Number portability operational managementPSC PG505A SG & A Private CircuitsPSC PG506N SG & A PPC (Wholesale)PSC PG507N SG & A Wholesale Access (Wholesale)PSC PG508N SG & A Retail Access (Wholesale)PSC PG509N SG & A General (Wholesale)PSC PG511M Interconnect OCP MaintenancePSC PG511P Interconnect OCP ProvisionPSC PG512A Product Management Policy & Planning IX OLOPSC PG570B OR Service Centre - Provision WLR PSTN/ISDN2PSC PG571B OR Service Centre - Provision WLR ISDN30PSC PG572B OR Service Centre - Provision LLUPSC PG573B OR Service Centre - Provision EthernetPSC PG574B OR Service Centre - Provision NGAPSC PG575B OR Service Centre - Assurance WLR PSTN/ISDN2PSC PG576B OR Service Centre - Assurance WLR ISDN30PSC PG577B OR Service Centre - Assurance LLUPSC PG578B OR Service Centre - Assurance EthernetPSC PG579B OR Service Centre - Assurance NGAPSC PG609N SG&A BroadbandPSC PG622A Public Payphones OperationsPSC PG651B Number Portability-SetUCostOMCactivitiesPSC PG653A ATM Customer Interface 2mb CardsPSC PG654A ATM Customer Interface 34mb CardsPSC PG656A ATM Network SwitchingPSC PG657A Framestream SwitchPSC PG658A ATM Customer Interface >155mb CardsPSC PG659A ATM Network Interface Cards

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PSC PG667A IP International PeeringPSC PG668A IP Network ManagementPSC PG669A IP Network Dial IPPSC PG670A IP Network Fixed AccessPSC PG671A IP Network VPNPSC PG672A IP Network BroadbandPSC PG673A IP Network BT IntranetPSC PG674A IP Core/ColossusPSC PG675A IP VOIP InfrastructurePSC PG676A IP ApplicationsPSC PG678A SIP serversPSC PG721A Circuit Provision Digital Higher OrderPSC PG722A Circuit Provision Digital Public NetworkPSC PG723A Circuit Provision Analogue Public NwkPSC PG732A Generic Data Amendments Network CostsPSC PG761A Special Applications SMDSPSC PG771A Special Applications Other DevelopmentPSC PG772A Openreach Systems & Development (Product Specific)PSC PG823P BT Own Use Private CircuitsPSC PG855A Border Gateway & Signalling FirewallPSC PG856A CMSAN ISDN2 cardsPSC PG857A CMSAN Combi Cards BB elementPSC PG858A CMSAN Combi Cards Voice elementPSC PG859A CMSAN Control AccessPSC PG860A CMSAN Control TransportPSC PG861A CMSAN ISDN30 cardsPSC PG862A CMSAN Low Band SDSL cards =<2MbPSC PG863A CMSAN-FMSAN LengthPSC PG864A CMSAN-FMSAN LinkPSC PG865A Core-Core LengthPSC PG866A Core-Core LinkPSC PG867A Ethernet NTEPSC PG869A FMSAN Control TransportPSC PG872A FMSAN TDM cardsPSC PG873A FMSAN to WDM LengthPSC PG874A FMSAN to WDM LinkPSC PG875A INODE -Nwk featuresPSC PG876A INODE-Voice Call Set-UpPSC PG877A ISDN30 NTEPSC PG878A METRO BB LNSPSC PG879A METRO BBL3PSC PG880A METRO BEA - Broadband Edge AggregatorPSC PG881A METRO BRAS - Broadband Remote Access ServerPSC PG882A METRO FER - Front End RouterPSC PG885A Metro-Core LengthPSC PG886A Metro-Core LinkPSC PG887A METRO-Edge Ethernet BandwidthPSC PG888A METRO-Edge Ethernet PortPSC PG889A METRO-Infrastructure EthernetPSC PG890A METRO-Media GatewayPSC PG892A METRO-Sync RacksPSC PG893A MSPE RoutersPSC PG895A P Router (large) COREPSC PG896A P Router METROPSC PG898A Core DirectorsPSC PG899A WDM to Metro links LinkPSC PG900A WDM to Metro links: LengthPSC PG901A Ethernet SwitchesPSC PG902A Ethernet Switch Customer Access CardsPSC PG911A Operator Services OA InlandPSC PG912A Operator Services OA InternationalPSC PG924A DQ Non ChargeablePSC PG933A PhonebooksPSC PG950C GEA Access Fibre SpinePSC PG950M GEA Access Fibre Spine MaintenancePSC PG951C GEA Distribution FibrePSC PG951M GEA Distribution Fibre MaintenancePSC PG952C GEA ElectronicsPSC PG953C GEA DSLAM & CabinetsPSC PG954C GEA Customer Site InstallationsPSC PG955M GEA FTTC RepairsPSC PG956M GEA FTTP RepairsPSC PG957P GEA FTTP ProvisionsPSC PG958P GEA FTTC Provisions

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PSC PG959C Access Distribution FibrePSC PG980R Openreach Repayment WorksPSC PG981R Openreach Time Related ChargesPSC PG982R Openreach Managed Services for WholesalePSC PG984R Openreach Managed Services for GlobalPSC PG985R Openreach Managed Services for Retail OtherPSC PG989A Special Fault InvestigationPSC PG999A Adjustment PG on SOB30RATE PG461A Private Circuits Test & Maintenance SysSDH PG300T OLO Point of HandoverSDH PG301T SDH-Tier 0-LkSDH PG311T SDH-Tier 1-STM1-LkSDH PG313T SDH-Tier 1-STM4-LkSDH PG315T SDH-Tier 1-STM16-LkSDH PG321T SDH-Tier 2-STM1-LkSDH PG323T SDH-Tier 2-STM4-LkSDH PG325T SDH-Tier 2-STM16-LkSDH PG331T SDH-Tier 3-STM1-LkSDH PG333T SDH-Tier 3-STM4-LkSDH PG335T SDH-Tier 3-STM16-LkSDH PG341T SDH-Tier 4-STM1-LkSDH PG343T SDH-Tier 4-STM4-LkSDH PG345T SDH-Tier 4-STM16-LkSDH PG351T SDH-TierSC -STM1-LkSDH PG353T SDH-TierSC -STM4-LkSDH PG355T SDH-TierSC -STM16-LkSDH PG359T SDH-Traffic GroomingSDH PG381T MSH STM1 LinkSDH PG383T MSH STM16 LinkSDH PG385T MSH STM64 LinkSDH PG401A Netstream EquipmentSIGHT PG985R Openreach Managed Services for Retail OtherSIGNI PG228A Signalling Transfer Point and Edge Link MonitorsSIGNI PG229A Signalling Point Relay and Core Link MonitorsTCN PG111C Access Fibre SpineTCN PG117C E Side Copper CapitalTCN PG118C D Side Copper CapitalTCN PG130A Local Loop Unbundling Tie CablesTCN PG170B OR Backhaul FibreTCN PG350N WH Inner Core FibreTPC PG115C Local Lines Access Radio Capital CapitalTPC PG120A Payphone Line CardsTPC PG124A ISDN30 Capital / MaintenanceTPC PG127A PSTN Line CardsTPC PG128A ISDN2/Highway Line CardsTPC PG152N DSL Rentals overheads (Wholesale)TPC PG213C Local Exchanges UXD CapitalTPC PG224A Universal Card Platform EquipmentTPC PG227A Main Exchanges ASUsTPC PG228A Signalling Transfer Point and Edge Link MonitorsTPC PG229A Signalling Point Relay and Core Link MonitorsTPC PG249C Main Exchange DLT - CapitalTPC PG254A Main Exchange - Intelligent Access & MessagingTPC PG255B Main Exchange SwitchblockTPC PG257C Main Exchange Processors - CapitalTPC PG260A Intelligent Contact Manager - PR0TPC PG276A CISLTPC PG280C AXE10 LE Processor - CapitalTPC PG281C AXE10 LE DLT - CapitalTPC PG282A AXE10 LE Switch BlockTPC PG283A AXE10 LE Concentrator Set-UpTPC PG284A AXE10 LE Concentrator DurationTPC PG285C System X LE Processor - CapitalTPC PG286C System X LE - CapitalTPC PG287A System X LE Switch BlockTPC PG288A System X LE Concentrator Set-UpTPC PG289A System X LE Concentrator DurationTPC PG301T SDH-Tier 0-LkTPC PG311T SDH-Tier 1-STM1-LkTPC PG313T SDH-Tier 1-STM4-LkTPC PG315T SDH-Tier 1-STM16-LkTPC PG321T SDH-Tier 2-STM1-LkTPC PG323T SDH-Tier 2-STM4-LkTPC PG325T SDH-Tier 2-STM16-Lk

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TPC PG331T SDH-Tier 3-STM1-LkTPC PG333T SDH-Tier 3-STM4-LkTPC PG335T SDH-Tier 3-STM16-LkTPC PG341T SDH-Tier 4-STM1-LkTPC PG343T SDH-Tier 4-STM4-LkTPC PG345T SDH-Tier 4-STM16-LkTPC PG351T SDH-TierSC -STM1-LkTPC PG353T SDH-TierSC -STM4-LkTPC PG355T SDH-TierSC -STM16-LkTPC PG359T SDH-Traffic GroomingTPC PG361T PDH-Metal-2Mbits/s-LkTPC PG367T PDH-Metal-140Mbits/s-LkTPC PG371T PDH-Optical-2Mbits/s-LkTPC PG373T PDH-Optical-8Mbits/s-LkTPC PG375T PDH-Optical-34Mbits/s-LkTPC PG377T PDH-Optical-140Mbits/s-LkTPC PG379T PDH-Optical-565Mbits/s-LkTPC PG381T MSH STM1 LinkTPC PG383T MSH STM16 LinkTPC PG385T MSH STM64 LinkTPC PG391T PDH-Radio-8Mbits/s-LkTPC PG393T PDH-Radio-34Mbits/s-LkTPC PG395T PDH-Radio-140Mbits/s-LkTPC PG399T PDH-Traffic GroomingTPC PG400T ACE/ENA Core EquipmentTPC PG405A DMS100 Call Centre SwitchesTPC PG412C 64K Electronics CapitalTPC PG440C ASDH 4x2MBit CapitalTPC PG441C ASDH 16x2MBit CapitalTPC PG442C 2MBit Copper Electric CapitalTPC PG443C 2MBit Fibre Electric CapitalTPC PG444C 34MBit Fibre Electric CapitalTPC PG445C 140MBit Fibre Electric CapitalTPC PG446C 622MBit Fibre Elect. CapitalTPC PG447A SHDS ElectronicsTPC PG653A ATM Customer Interface 2mb CardsTPC PG654A ATM Customer Interface 34mb CardsTPC PG656A ATM Network SwitchingTPC PG657A Framestream SwitchTPC PG658A ATM Customer Interface >155mb CardsTPC PG659A ATM Network Interface CardsTPC PG667A IP International PeeringTPC PG668A IP Network ManagementTPC PG669A IP Network Dial IPTPC PG670A IP Network Fixed AccessTPC PG671A IP Network VPNTPC PG672A IP Network BroadbandTPC PG673A IP Network BT IntranetTPC PG674A IP Core/ColossusTPC PG675A IP VOIP InfrastructureTPC PG676A IP ApplicationsTPC PG857A CMSAN Combi Cards BB elementTPC PG858A CMSAN Combi Cards Voice elementTPC PG859A CMSAN Control AccessTPC PG860A CMSAN Control TransportTPC PG861A CMSAN ISDN30 cardsTPC PG862A CMSAN Low Band SDSL cards =<2MbTPC PG863A CMSAN-FMSAN LengthTPC PG864A CMSAN-FMSAN LinkTPC PG866A Core-Core LinkTPC PG869A FMSAN Control TransportTPC PG872A FMSAN TDM cardsTPC PG874A FMSAN to WDM LinkTPC PG875A INODE -Nwk featuresTPC PG876A INODE-Voice Call Set-UpTPC PG878A METRO BB LNSTPC PG879A METRO BBL3TPC PG880A METRO BEA - Broadband Edge AggregatorTPC PG881A METRO BRAS - Broadband Remote Access ServerTPC PG882A METRO FER - Front End RouterTPC PG886A Metro-Core LinkTPC PG887A METRO-Edge Ethernet BandwidthTPC PG888A METRO-Edge Ethernet PortTPC PG889A METRO-Infrastructure Ethernet

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TPC PG890A METRO-Media GatewayTPC PG892A METRO-Sync RacksTPC PG893A MSPE RoutersTPC PG895A P Router (large) CORETPC PG896A P Router METROTPC PG898A Core DirectorsTPC PG899A WDM to Metro links LinkTPC PG901A Ethernet SwitchesTPC PG902A Ethernet Switch Customer Access CardsTPC PG982R Openreach Managed Services for WholesaleTPWA PG115C Local Lines Access Radio Capital CapitalTPWC PG391T PDH-Radio-8Mbits/s-LkTPWC PG393T PDH-Radio-34Mbits/s-LkTVD PG985R Openreach Managed Services for Retail OtherTVS PG985R Openreach Managed Services for Retail OtherWDM21 PG866A Core-Core LinkWDM21 PG886A Metro-Core LinkWDM21 PG899A WDM to Metro links LinkWDMH PG866A Core-Core LinkWDMH PG886A Metro-Core LinkWDMH PG899A WDM to Metro links LinkWMSCA PG111C Access Fibre SpineWMSCA PG111M Local Lines Fibre Cable CurrentWMSCA PG114L ISDN30 ConnectionsWMSCA PG114M Local Lines Service Access Switches CurWMSCA PG115C Local Lines Access Radio Capital CapitalWMSCA PG115M Local Lines Access Radio CurrentWMSCA PG117C E Side Copper CapitalWMSCA PG117M E Side Copper CurrentWMSCA PG118C D Side Copper CapitalWMSCA PG118M D Side Copper CurrentWMSCA PG119A Telephony Over Passive Optical NetworkWMSCA PG120A Payphone Line CardsWMSCA PG121M Business PSTN MaintenanceWMSCA PG122M Residential PSTN MaintenanceWMSCA PG123M ISDN2 / Highway MaintenanceWMSCA PG124A ISDN30 Capital / MaintenanceWMSCA PG127A PSTN Line CardsWMSCA PG128A ISDN2/Highway Line CardsWMSCA PG129A Pair GainWMSCA PG130A Local Loop Unbundling Tie CablesWMSCA PG132B OR LLU Hostel RentalsWMSCA PG132N WH LLU Hostel RentalsWMSCA PG136A Local Loop Unbundling SurveysWMSCA PG140A Routing and RecordsWMSCA PG142A MDF Hardware JumperingWMSCA PG143A Software JumperingWMSCA PG145B ADSL Connections (Openreach)WMSCA PG145N ADSL Connections (Wholesale)WMSCA PG147B SDSL Connections (Openreach)WMSCA PG147N SDSL Connections (Wholesale)WMSCA PG149A Dropwire CapitalWMSCA PG150A ISDN2 SpecificWMSCA PG151B TAMS (Openreach)WMSCA PG151N TAMS (Wholesale)WMSCA PG152B DSL Rentals (Openreach)WMSCA PG152N DSL Rentals overheads (Wholesale)WMSCA PG153N DSL Rentals depreciation (Wholesale)WMSCA PG170B OR Backhaul FibreWMSCA PG197A FTTC Service Delivery & DevelopmentWMSCA PG198A FTTP DevelopmentWMSCA PG211M Local Exchanges Digital System X CurrentWMSCA PG212M Local Exchanges Digital AXE10 CurrentWMSCA PG213C Local Exchanges UXD CapitalWMSCA PG213M Local Exchanges UXD CurrentWMSCA PG216C Local Exchanges General Switchboards CapWMSCA PG216M Local Exchanges General Switchboards CurWMSCA PG217E LE Frames Capital (Openreach)WMSCA PG217F LE Frames Current (Openreach)WMSCA PG217Q LE Frames Capital (Wholesale)WMSCA PG217R LE Frames Current (Wholesale)WMSCA PG219M Local Exch Operations & Surveillance CurWMSCA PG224A Universal Card Platform EquipmentWMSCA PG227A Main Exchanges ASUs

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WMSCA PG228A Signalling Transfer Point and Edge Link MonitorsWMSCA PG229A Signalling Point Relay and Core Link MonitorsWMSCA PG240A Line Test EquipmentWMSCA PG241A Repair Handling DutyWMSCA PG249C Main Exchange DLT - CapitalWMSCA PG249M Main Exchange DLT - CurrentWMSCA PG254A Main Exchange - Intelligent Access & MessagingWMSCA PG255B Main Exchange SwitchblockWMSCA PG257C Main Exchange Processors - CapitalWMSCA PG257M Main Exchange Processors - CurrentWMSCA PG260A Intelligent Contact Manager - PR0WMSCA PG276A CISLWMSCA PG280C AXE10 LE Processor - CapitalWMSCA PG281C AXE10 LE DLT - CapitalWMSCA PG282A AXE10 LE Switch BlockWMSCA PG283A AXE10 LE Concentrator Set-UpWMSCA PG284A AXE10 LE Concentrator DurationWMSCA PG285C System X LE Processor - CapitalWMSCA PG286C System X LE - CapitalWMSCA PG287A System X LE Switch BlockWMSCA PG288A System X LE Concentrator Set-UpWMSCA PG289A System X LE Concentrator DurationWMSCA PG300T OLO Point of HandoverWMSCA PG301T SDH-Tier 0-LkWMSCA PG311T SDH-Tier 1-STM1-LkWMSCA PG313T SDH-Tier 1-STM4-LkWMSCA PG315T SDH-Tier 1-STM16-LkWMSCA PG321T SDH-Tier 2-STM1-LkWMSCA PG323T SDH-Tier 2-STM4-LkWMSCA PG325T SDH-Tier 2-STM16-LkWMSCA PG331T SDH-Tier 3-STM1-LkWMSCA PG333T SDH-Tier 3-STM4-LkWMSCA PG335T SDH-Tier 3-STM16-LkWMSCA PG341T SDH-Tier 4-STM1-LkWMSCA PG343T SDH-Tier 4-STM4-LkWMSCA PG345T SDH-Tier 4-STM16-LkWMSCA PG350N WH Inner Core FibreWMSCA PG351T SDH-TierSC -STM1-LkWMSCA PG353T SDH-TierSC -STM4-LkWMSCA PG355T SDH-TierSC -STM16-LkWMSCA PG359T SDH-Traffic GroomingWMSCA PG361T PDH-Metal-2Mbits/s-LkWMSCA PG365T PDH-Metal-34Mbits/s-LkWMSCA PG367T PDH-Metal-140Mbits/s-LkWMSCA PG371T PDH-Optical-2Mbits/s-LkWMSCA PG373T PDH-Optical-8Mbits/s-LkWMSCA PG375T PDH-Optical-34Mbits/s-LkWMSCA PG377T PDH-Optical-140Mbits/s-LkWMSCA PG379T PDH-Optical-565Mbits/s-LkWMSCA PG381T MSH STM1 LinkWMSCA PG383T MSH STM16 LinkWMSCA PG385T MSH STM64 LinkWMSCA PG391T PDH-Radio-8Mbits/s-LkWMSCA PG393T PDH-Radio-34Mbits/s-LkWMSCA PG395T PDH-Radio-140Mbits/s-LkWMSCA PG399T PDH-Traffic GroomingWMSCA PG400T ACE/ENA Core EquipmentWMSCA PG401A Netstream EquipmentWMSCA PG405A DMS100 Call Centre SwitchesWMSCA PG408A Carrier Pre Selection Customer Set-UpWMSCA PG411C Analogue Electric CapitalWMSCA PG411P Analogue ConnectionsWMSCA PG412C 64K Electronics CapitalWMSCA PG412M 64K Electronics MaintenanceWMSCA PG412P 64K ConnectionsWMSCA PG413P Private Circuits Megastream and IX ConnsWMSCA PG414M Private Circuits Intntl Anal IPLC CurWMSCA PG415M Private Circuits Intntl Dig IPLC CurrentWMSCA PG421S Private Circuits Analogue InstnWMSCA PG422S Private Circuits Kilostream InstnWMSCA PG426S Private Circuits AccessLine InstallationWMSCA PG440C ASDH 4x2MBit CapitalWMSCA PG440M ASDH 4x2MBit MaintenanceWMSCA PG441C ASDH 16x2MBit Capital

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WMSCA PG441M ASDH 16x2MBit MaintenanceWMSCA PG442C 2MBit Copper Electric CapitalWMSCA PG442M 2MBit Copper Electric MaintenanceWMSCA PG443C 2MBit Fibre Electric CapitalWMSCA PG443M 2MBit Fibre Electric MaintenanceWMSCA PG444C 34MBit Fibre Electric CapitalWMSCA PG444M 34MBit Fibre Elect. MaintenanceWMSCA PG445C 140MBit Fibre Electric CapitalWMSCA PG445M 140MBit Fibre Elect. MaintenanceWMSCA PG446C 622MBit Fibre Elect. CapitalWMSCA PG446M 622MBit Fibre Elect. MaintenanceWMSCA PG447A SHDS ElectronicsWMSCA PG461A Private Circuits Test & Maintenance SysWMSCA PG462A Private Circuits Customer PremisesWMSCA PG463A Private Circuits TestingWMSCA PG483A Flexible Bandwidth ServicesWMSCA PG502B SG&A Openreach Sales Product ManagementWMSCA PG504B Number portability operational managementWMSCA PG505A SG & A Private CircuitsWMSCA PG506N SG & A PPC (Wholesale)WMSCA PG507N SG & A Wholesale Access (Wholesale)WMSCA PG508N SG & A Retail Access (Wholesale)WMSCA PG509N SG & A General (Wholesale)WMSCA PG511M Interconnect OCP MaintenanceWMSCA PG511P Interconnect OCP ProvisionWMSCA PG512A Product Management Policy & Planning IX OLOWMSCA PG570B OR Service Centre - Provision WLR PSTN/ISDN2WMSCA PG571B OR Service Centre - Provision WLR ISDN30WMSCA PG572B OR Service Centre - Provision LLUWMSCA PG573B OR Service Centre - Provision EthernetWMSCA PG574B OR Service Centre - Provision NGAWMSCA PG575B OR Service Centre - Assurance WLR PSTN/ISDN2WMSCA PG576B OR Service Centre - Assurance WLR ISDN30WMSCA PG577B OR Service Centre - Assurance LLUWMSCA PG578B OR Service Centre - Assurance EthernetWMSCA PG579B OR Service Centre - Assurance NGAWMSCA PG609N SG&A BroadbandWMSCA PG622A Public Payphones OperationsWMSCA PG651B Number Portability-SetUCostOMCactivitiesWMSCA PG653A ATM Customer Interface 2mb CardsWMSCA PG654A ATM Customer Interface 34mb CardsWMSCA PG656A ATM Network SwitchingWMSCA PG657A Framestream SwitchWMSCA PG658A ATM Customer Interface >155mb CardsWMSCA PG659A ATM Network Interface CardsWMSCA PG667A IP International PeeringWMSCA PG668A IP Network ManagementWMSCA PG669A IP Network Dial IPWMSCA PG670A IP Network Fixed AccessWMSCA PG671A IP Network VPNWMSCA PG672A IP Network BroadbandWMSCA PG673A IP Network BT IntranetWMSCA PG674A IP Core/ColossusWMSCA PG675A IP VOIP InfrastructureWMSCA PG676A IP ApplicationsWMSCA PG678A SIP serversWMSCA PG721A Circuit Provision Digital Higher OrderWMSCA PG722A Circuit Provision Digital Public NetworkWMSCA PG723A Circuit Provision Analogue Public NwkWMSCA PG732A Generic Data Amendments Network CostsWMSCA PG761A Special Applications SMDSWMSCA PG771A Special Applications Other DevelopmentWMSCA PG772A Openreach Systems & Development (Product Specific)WMSCA PG823P BT Own Use Private CircuitsWMSCA PG855A Border Gateway & Signalling FirewallWMSCA PG856A CMSAN ISDN2 cardsWMSCA PG857A CMSAN Combi Cards BB elementWMSCA PG858A CMSAN Combi Cards Voice elementWMSCA PG859A CMSAN Control AccessWMSCA PG860A CMSAN Control TransportWMSCA PG861A CMSAN ISDN30 cardsWMSCA PG862A CMSAN Low Band SDSL cards =<2MbWMSCA PG863A CMSAN-FMSAN LengthWMSCA PG864A CMSAN-FMSAN Link

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WMSCA PG865A Core-Core LengthWMSCA PG866A Core-Core LinkWMSCA PG867A Ethernet NTEWMSCA PG869A FMSAN Control TransportWMSCA PG872A FMSAN TDM cardsWMSCA PG873A FMSAN to WDM LengthWMSCA PG874A FMSAN to WDM LinkWMSCA PG875A INODE -Nwk featuresWMSCA PG876A INODE-Voice Call Set-UpWMSCA PG877A ISDN30 NTEWMSCA PG878A METRO BB LNSWMSCA PG879A METRO BBL3WMSCA PG880A METRO BEA - Broadband Edge AggregatorWMSCA PG881A METRO BRAS - Broadband Remote Access ServerWMSCA PG882A METRO FER - Front End RouterWMSCA PG885A Metro-Core LengthWMSCA PG886A Metro-Core LinkWMSCA PG887A METRO-Edge Ethernet BandwidthWMSCA PG888A METRO-Edge Ethernet PortWMSCA PG889A METRO-Infrastructure EthernetWMSCA PG890A METRO-Media GatewayWMSCA PG892A METRO-Sync RacksWMSCA PG893A MSPE RoutersWMSCA PG895A P Router (large) COREWMSCA PG896A P Router METROWMSCA PG898A Core DirectorsWMSCA PG899A WDM to Metro links LinkWMSCA PG900A WDM to Metro links: LengthWMSCA PG901A Ethernet SwitchesWMSCA PG902A Ethernet Switch Customer Access CardsWMSCA PG911A Operator Services OA InlandWMSCA PG912A Operator Services OA InternationalWMSCA PG924A DQ Non ChargeableWMSCA PG933A PhonebooksWMSCA PG950C GEA Access Fibre SpineWMSCA PG950M GEA Access Fibre Spine MaintenanceWMSCA PG951C GEA Distribution FibreWMSCA PG951M GEA Distribution Fibre MaintenanceWMSCA PG952C GEA ElectronicsWMSCA PG953C GEA DSLAM & CabinetsWMSCA PG954C GEA Customer Site InstallationsWMSCA PG955M GEA FTTC RepairsWMSCA PG956M GEA FTTP RepairsWMSCA PG957P GEA FTTP ProvisionsWMSCA PG958P GEA FTTC ProvisionsWMSCA PG959C Access Distribution FibreWMSCA PG980R Openreach Repayment WorksWMSCA PG981R Openreach Time Related ChargesWMSCA PG982R Openreach Managed Services for WholesaleWMSCA PG984R Openreach Managed Services for GlobalWMSCA PG985R Openreach Managed Services for Retail OtherWMSCA PG989A Special Fault InvestigationWMSCA PG999A Adjustment PG on SOB30WTMDF PG151N TAMS (Wholesale)ZCMP PG111C Access Fibre SpineZCMP PG111M Local Lines Fibre Cable CurrentZCMP PG114L ISDN30 ConnectionsZCMP PG114M Local Lines Service Access Switches CurZCMP PG115C Local Lines Access Radio Capital CapitalZCMP PG115M Local Lines Access Radio CurrentZCMP PG117C E Side Copper CapitalZCMP PG117M E Side Copper CurrentZCMP PG118C D Side Copper CapitalZCMP PG118M D Side Copper CurrentZCMP PG119A Telephony Over Passive Optical NetworkZCMP PG120A Payphone Line CardsZCMP PG121M Business PSTN MaintenanceZCMP PG122M Residential PSTN MaintenanceZCMP PG123M ISDN2 / Highway MaintenanceZCMP PG124A ISDN30 Capital / MaintenanceZCMP PG127A PSTN Line CardsZCMP PG128A ISDN2/Highway Line CardsZCMP PG129A Pair GainZCMP PG130A Local Loop Unbundling Tie Cables

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ZCMP PG132B OR LLU Hostel RentalsZCMP PG132N WH LLU Hostel RentalsZCMP PG136A Local Loop Unbundling SurveysZCMP PG140A Routing and RecordsZCMP PG142A MDF Hardware JumperingZCMP PG143A Software JumperingZCMP PG145B ADSL Connections (Openreach)ZCMP PG145N ADSL Connections (Wholesale)ZCMP PG147B SDSL Connections (Openreach)ZCMP PG147N SDSL Connections (Wholesale)ZCMP PG149A Dropwire CapitalZCMP PG150A ISDN2 SpecificZCMP PG151B TAMS (Openreach)ZCMP PG151N TAMS (Wholesale)ZCMP PG152B DSL Rentals (Openreach)ZCMP PG152N DSL Rentals overheads (Wholesale)ZCMP PG153N DSL Rentals depreciation (Wholesale)ZCMP PG170B OR Backhaul FibreZCMP PG197A FTTC Service Delivery & DevelopmentZCMP PG198A FTTP DevelopmentZCMP PG211M Local Exchanges Digital System X CurrentZCMP PG212M Local Exchanges Digital AXE10 CurrentZCMP PG213C Local Exchanges UXD CapitalZCMP PG213M Local Exchanges UXD CurrentZCMP PG216C Local Exchanges General Switchboards CapZCMP PG216M Local Exchanges General Switchboards CurZCMP PG217E LE Frames Capital (Openreach)ZCMP PG217F LE Frames Current (Openreach)ZCMP PG217Q LE Frames Capital (Wholesale)ZCMP PG217R LE Frames Current (Wholesale)ZCMP PG219M Local Exch Operations & Surveillance CurZCMP PG224A Universal Card Platform EquipmentZCMP PG227A Main Exchanges ASUsZCMP PG228A Signalling Transfer Point and Edge Link MonitorsZCMP PG229A Signalling Point Relay and Core Link MonitorsZCMP PG240A Line Test EquipmentZCMP PG241A Repair Handling DutyZCMP PG249C Main Exchange DLT - CapitalZCMP PG249M Main Exchange DLT - CurrentZCMP PG254A Main Exchange - Intelligent Access & MessagingZCMP PG255B Main Exchange SwitchblockZCMP PG257C Main Exchange Processors - CapitalZCMP PG257M Main Exchange Processors - CurrentZCMP PG260A Intelligent Contact Manager - PR0ZCMP PG276A CISLZCMP PG280C AXE10 LE Processor - CapitalZCMP PG281C AXE10 LE DLT - CapitalZCMP PG282A AXE10 LE Switch BlockZCMP PG283A AXE10 LE Concentrator Set-UpZCMP PG284A AXE10 LE Concentrator DurationZCMP PG285C System X LE Processor - CapitalZCMP PG286C System X LE - CapitalZCMP PG287A System X LE Switch BlockZCMP PG288A System X LE Concentrator Set-UpZCMP PG289A System X LE Concentrator DurationZCMP PG300T OLO Point of HandoverZCMP PG301T SDH-Tier 0-LkZCMP PG311T SDH-Tier 1-STM1-LkZCMP PG313T SDH-Tier 1-STM4-LkZCMP PG315T SDH-Tier 1-STM16-LkZCMP PG321T SDH-Tier 2-STM1-LkZCMP PG323T SDH-Tier 2-STM4-LkZCMP PG325T SDH-Tier 2-STM16-LkZCMP PG331T SDH-Tier 3-STM1-LkZCMP PG333T SDH-Tier 3-STM4-LkZCMP PG335T SDH-Tier 3-STM16-LkZCMP PG341T SDH-Tier 4-STM1-LkZCMP PG343T SDH-Tier 4-STM4-LkZCMP PG345T SDH-Tier 4-STM16-LkZCMP PG350N WH Inner Core FibreZCMP PG351T SDH-TierSC -STM1-LkZCMP PG353T SDH-TierSC -STM4-LkZCMP PG355T SDH-TierSC -STM16-LkZCMP PG359T SDH-Traffic Grooming

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ZCMP PG361T PDH-Metal-2Mbits/s-LkZCMP PG365T PDH-Metal-34Mbits/s-LkZCMP PG367T PDH-Metal-140Mbits/s-LkZCMP PG371T PDH-Optical-2Mbits/s-LkZCMP PG373T PDH-Optical-8Mbits/s-LkZCMP PG375T PDH-Optical-34Mbits/s-LkZCMP PG377T PDH-Optical-140Mbits/s-LkZCMP PG379T PDH-Optical-565Mbits/s-LkZCMP PG381T MSH STM1 LinkZCMP PG383T MSH STM16 LinkZCMP PG385T MSH STM64 LinkZCMP PG391T PDH-Radio-8Mbits/s-LkZCMP PG393T PDH-Radio-34Mbits/s-LkZCMP PG395T PDH-Radio-140Mbits/s-LkZCMP PG399T PDH-Traffic GroomingZCMP PG400T ACE/ENA Core EquipmentZCMP PG401A Netstream EquipmentZCMP PG405A DMS100 Call Centre SwitchesZCMP PG408A Carrier Pre Selection Customer Set-UpZCMP PG411C Analogue Electric CapitalZCMP PG411P Analogue ConnectionsZCMP PG412C 64K Electronics CapitalZCMP PG412M 64K Electronics MaintenanceZCMP PG412P 64K ConnectionsZCMP PG413P Private Circuits Megastream and IX ConnsZCMP PG414M Private Circuits Intntl Anal IPLC CurZCMP PG415M Private Circuits Intntl Dig IPLC CurrentZCMP PG421S Private Circuits Analogue InstnZCMP PG422S Private Circuits Kilostream InstnZCMP PG426S Private Circuits AccessLine InstallationZCMP PG440C ASDH 4x2MBit CapitalZCMP PG440M ASDH 4x2MBit MaintenanceZCMP PG441C ASDH 16x2MBit CapitalZCMP PG441M ASDH 16x2MBit MaintenanceZCMP PG442C 2MBit Copper Electric CapitalZCMP PG442M 2MBit Copper Electric MaintenanceZCMP PG443C 2MBit Fibre Electric CapitalZCMP PG443M 2MBit Fibre Electric MaintenanceZCMP PG444C 34MBit Fibre Electric CapitalZCMP PG444M 34MBit Fibre Elect. MaintenanceZCMP PG445C 140MBit Fibre Electric CapitalZCMP PG445M 140MBit Fibre Elect. MaintenanceZCMP PG446C 622MBit Fibre Elect. CapitalZCMP PG446M 622MBit Fibre Elect. MaintenanceZCMP PG447A SHDS ElectronicsZCMP PG461A Private Circuits Test & Maintenance SysZCMP PG462A Private Circuits Customer PremisesZCMP PG463A Private Circuits TestingZCMP PG483A Flexible Bandwidth ServicesZCMP PG502B SG&A Openreach Sales Product ManagementZCMP PG504B Number portability operational managementZCMP PG505A SG & A Private CircuitsZCMP PG506N SG & A PPC (Wholesale)ZCMP PG507N SG & A Wholesale Access (Wholesale)ZCMP PG508N SG & A Retail Access (Wholesale)ZCMP PG509N SG & A General (Wholesale)ZCMP PG511M Interconnect OCP MaintenanceZCMP PG511P Interconnect OCP ProvisionZCMP PG512A Product Management Policy & Planning IX OLOZCMP PG570B OR Service Centre - Provision WLR PSTN/ISDN2ZCMP PG571B OR Service Centre - Provision WLR ISDN30ZCMP PG572B OR Service Centre - Provision LLUZCMP PG573B OR Service Centre - Provision EthernetZCMP PG574B OR Service Centre - Provision NGAZCMP PG575B OR Service Centre - Assurance WLR PSTN/ISDN2ZCMP PG576B OR Service Centre - Assurance WLR ISDN30ZCMP PG577B OR Service Centre - Assurance LLUZCMP PG578B OR Service Centre - Assurance EthernetZCMP PG579B OR Service Centre - Assurance NGAZCMP PG609N SG&A BroadbandZCMP PG622A Public Payphones OperationsZCMP PG651B Number Portability-SetUCostOMCactivitiesZCMP PG653A ATM Customer Interface 2mb CardsZCMP PG654A ATM Customer Interface 34mb Cards

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ZCMP PG656A ATM Network SwitchingZCMP PG657A Framestream SwitchZCMP PG658A ATM Customer Interface >155mb CardsZCMP PG659A ATM Network Interface CardsZCMP PG667A IP International PeeringZCMP PG668A IP Network ManagementZCMP PG669A IP Network Dial IPZCMP PG670A IP Network Fixed AccessZCMP PG671A IP Network VPNZCMP PG672A IP Network BroadbandZCMP PG673A IP Network BT IntranetZCMP PG674A IP Core/ColossusZCMP PG675A IP VOIP InfrastructureZCMP PG676A IP ApplicationsZCMP PG678A SIP serversZCMP PG721A Circuit Provision Digital Higher OrderZCMP PG722A Circuit Provision Digital Public NetworkZCMP PG723A Circuit Provision Analogue Public NwkZCMP PG732A Generic Data Amendments Network CostsZCMP PG761A Special Applications SMDSZCMP PG771A Special Applications Other DevelopmentZCMP PG772A Openreach Systems & Development (Product Specific)ZCMP PG823P BT Own Use Private CircuitsZCMP PG855A Border Gateway & Signalling FirewallZCMP PG856A CMSAN ISDN2 cardsZCMP PG857A CMSAN Combi Cards BB elementZCMP PG858A CMSAN Combi Cards Voice elementZCMP PG859A CMSAN Control AccessZCMP PG860A CMSAN Control TransportZCMP PG861A CMSAN ISDN30 cardsZCMP PG862A CMSAN Low Band SDSL cards =<2MbZCMP PG863A CMSAN-FMSAN LengthZCMP PG864A CMSAN-FMSAN LinkZCMP PG865A Core-Core LengthZCMP PG866A Core-Core LinkZCMP PG867A Ethernet NTEZCMP PG869A FMSAN Control TransportZCMP PG872A FMSAN TDM cardsZCMP PG873A FMSAN to WDM LengthZCMP PG874A FMSAN to WDM LinkZCMP PG875A INODE -Nwk featuresZCMP PG876A INODE-Voice Call Set-UpZCMP PG877A ISDN30 NTEZCMP PG878A METRO BB LNSZCMP PG879A METRO BBL3ZCMP PG880A METRO BEA - Broadband Edge AggregatorZCMP PG881A METRO BRAS - Broadband Remote Access ServerZCMP PG882A METRO FER - Front End RouterZCMP PG885A Metro-Core LengthZCMP PG886A Metro-Core LinkZCMP PG887A METRO-Edge Ethernet BandwidthZCMP PG888A METRO-Edge Ethernet PortZCMP PG889A METRO-Infrastructure EthernetZCMP PG890A METRO-Media GatewayZCMP PG892A METRO-Sync RacksZCMP PG893A MSPE RoutersZCMP PG895A P Router (large) COREZCMP PG896A P Router METROZCMP PG898A Core DirectorsZCMP PG899A WDM to Metro links LinkZCMP PG900A WDM to Metro links: LengthZCMP PG901A Ethernet SwitchesZCMP PG902A Ethernet Switch Customer Access CardsZCMP PG911A Operator Services OA InlandZCMP PG912A Operator Services OA InternationalZCMP PG924A DQ Non ChargeableZCMP PG933A PhonebooksZCMP PG950C GEA Access Fibre SpineZCMP PG950M GEA Access Fibre Spine MaintenanceZCMP PG951C GEA Distribution FibreZCMP PG951M GEA Distribution Fibre MaintenanceZCMP PG952C GEA ElectronicsZCMP PG953C GEA DSLAM & CabinetsZCMP PG954C GEA Customer Site Installations

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ZCMP PG955M GEA FTTC RepairsZCMP PG956M GEA FTTP RepairsZCMP PG957P GEA FTTP ProvisionsZCMP PG958P GEA FTTC ProvisionsZCMP PG959C Access Distribution FibreZCMP PG980R Openreach Repayment WorksZCMP PG981R Openreach Time Related ChargesZCMP PG982R Openreach Managed Services for WholesaleZCMP PG984R Openreach Managed Services for GlobalZCMP PG985R Openreach Managed Services for Retail OtherZCMP PG989A Special Fault InvestigationZRAD PG111C Access Fibre SpineZRAD PG111M Local Lines Fibre Cable CurrentZRAD PG114L ISDN30 ConnectionsZRAD PG114M Local Lines Service Access Switches CurZRAD PG115C Local Lines Access Radio Capital CapitalZRAD PG115M Local Lines Access Radio CurrentZRAD PG117C E Side Copper CapitalZRAD PG117M E Side Copper CurrentZRAD PG118C D Side Copper CapitalZRAD PG118M D Side Copper CurrentZRAD PG119A Telephony Over Passive Optical NetworkZRAD PG120A Payphone Line CardsZRAD PG121M Business PSTN MaintenanceZRAD PG122M Residential PSTN MaintenanceZRAD PG123M ISDN2 / Highway MaintenanceZRAD PG124A ISDN30 Capital / MaintenanceZRAD PG127A PSTN Line CardsZRAD PG128A ISDN2/Highway Line CardsZRAD PG129A Pair GainZRAD PG130A Local Loop Unbundling Tie CablesZRAD PG132B OR LLU Hostel RentalsZRAD PG132N WH LLU Hostel RentalsZRAD PG136A Local Loop Unbundling SurveysZRAD PG140A Routing and RecordsZRAD PG142A MDF Hardware JumperingZRAD PG143A Software JumperingZRAD PG145B ADSL Connections (Openreach)ZRAD PG145N ADSL Connections (Wholesale)ZRAD PG147B SDSL Connections (Openreach)ZRAD PG147N SDSL Connections (Wholesale)ZRAD PG149A Dropwire CapitalZRAD PG150A ISDN2 SpecificZRAD PG151B TAMS (Openreach)ZRAD PG151N TAMS (Wholesale)ZRAD PG152B DSL Rentals (Openreach)ZRAD PG152N DSL Rentals overheads (Wholesale)ZRAD PG153N DSL Rentals depreciation (Wholesale)ZRAD PG170B OR Backhaul FibreZRAD PG197A FTTC Service Delivery & DevelopmentZRAD PG198A FTTP DevelopmentZRAD PG211M Local Exchanges Digital System X CurrentZRAD PG212M Local Exchanges Digital AXE10 CurrentZRAD PG213C Local Exchanges UXD CapitalZRAD PG213M Local Exchanges UXD CurrentZRAD PG216C Local Exchanges General Switchboards CapZRAD PG216M Local Exchanges General Switchboards CurZRAD PG217E LE Frames Capital (Openreach)ZRAD PG217F LE Frames Current (Openreach)ZRAD PG217Q LE Frames Capital (Wholesale)ZRAD PG217R LE Frames Current (Wholesale)ZRAD PG219M Local Exch Operations & Surveillance CurZRAD PG224A Universal Card Platform EquipmentZRAD PG227A Main Exchanges ASUsZRAD PG228A Signalling Transfer Point and Edge Link MonitorsZRAD PG229A Signalling Point Relay and Core Link MonitorsZRAD PG240A Line Test EquipmentZRAD PG241A Repair Handling DutyZRAD PG249C Main Exchange DLT - CapitalZRAD PG249M Main Exchange DLT - CurrentZRAD PG254A Main Exchange - Intelligent Access & MessagingZRAD PG255B Main Exchange SwitchblockZRAD PG257C Main Exchange Processors - CapitalZRAD PG257M Main Exchange Processors - Current

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ZRAD PG260A Intelligent Contact Manager - PR0ZRAD PG276A CISLZRAD PG280C AXE10 LE Processor - CapitalZRAD PG281C AXE10 LE DLT - CapitalZRAD PG282A AXE10 LE Switch BlockZRAD PG283A AXE10 LE Concentrator Set-UpZRAD PG284A AXE10 LE Concentrator DurationZRAD PG285C System X LE Processor - CapitalZRAD PG286C System X LE - CapitalZRAD PG287A System X LE Switch BlockZRAD PG288A System X LE Concentrator Set-UpZRAD PG289A System X LE Concentrator DurationZRAD PG300T OLO Point of HandoverZRAD PG301T SDH-Tier 0-LkZRAD PG311T SDH-Tier 1-STM1-LkZRAD PG313T SDH-Tier 1-STM4-LkZRAD PG315T SDH-Tier 1-STM16-LkZRAD PG321T SDH-Tier 2-STM1-LkZRAD PG323T SDH-Tier 2-STM4-LkZRAD PG325T SDH-Tier 2-STM16-LkZRAD PG331T SDH-Tier 3-STM1-LkZRAD PG333T SDH-Tier 3-STM4-LkZRAD PG335T SDH-Tier 3-STM16-LkZRAD PG341T SDH-Tier 4-STM1-LkZRAD PG343T SDH-Tier 4-STM4-LkZRAD PG345T SDH-Tier 4-STM16-LkZRAD PG350N WH Inner Core FibreZRAD PG351T SDH-TierSC -STM1-LkZRAD PG353T SDH-TierSC -STM4-LkZRAD PG355T SDH-TierSC -STM16-LkZRAD PG359T SDH-Traffic GroomingZRAD PG361T PDH-Metal-2Mbits/s-LkZRAD PG365T PDH-Metal-34Mbits/s-LkZRAD PG367T PDH-Metal-140Mbits/s-LkZRAD PG371T PDH-Optical-2Mbits/s-LkZRAD PG373T PDH-Optical-8Mbits/s-LkZRAD PG375T PDH-Optical-34Mbits/s-LkZRAD PG377T PDH-Optical-140Mbits/s-LkZRAD PG379T PDH-Optical-565Mbits/s-LkZRAD PG381T MSH STM1 LinkZRAD PG383T MSH STM16 LinkZRAD PG385T MSH STM64 LinkZRAD PG391T PDH-Radio-8Mbits/s-LkZRAD PG393T PDH-Radio-34Mbits/s-LkZRAD PG395T PDH-Radio-140Mbits/s-LkZRAD PG399T PDH-Traffic GroomingZRAD PG400T ACE/ENA Core EquipmentZRAD PG401A Netstream EquipmentZRAD PG405A DMS100 Call Centre SwitchesZRAD PG408A Carrier Pre Selection Customer Set-UpZRAD PG411C Analogue Electric CapitalZRAD PG411P Analogue ConnectionsZRAD PG412C 64K Electronics CapitalZRAD PG412M 64K Electronics MaintenanceZRAD PG412P 64K ConnectionsZRAD PG413P Private Circuits Megastream and IX ConnsZRAD PG414M Private Circuits Intntl Anal IPLC CurZRAD PG415M Private Circuits Intntl Dig IPLC CurrentZRAD PG421S Private Circuits Analogue InstnZRAD PG422S Private Circuits Kilostream InstnZRAD PG426S Private Circuits AccessLine InstallationZRAD PG440C ASDH 4x2MBit CapitalZRAD PG440M ASDH 4x2MBit MaintenanceZRAD PG441C ASDH 16x2MBit CapitalZRAD PG441M ASDH 16x2MBit MaintenanceZRAD PG442C 2MBit Copper Electric CapitalZRAD PG442M 2MBit Copper Electric MaintenanceZRAD PG443C 2MBit Fibre Electric CapitalZRAD PG443M 2MBit Fibre Electric MaintenanceZRAD PG444C 34MBit Fibre Electric CapitalZRAD PG444M 34MBit Fibre Elect. MaintenanceZRAD PG445C 140MBit Fibre Electric CapitalZRAD PG445M 140MBit Fibre Elect. MaintenanceZRAD PG446C 622MBit Fibre Elect. Capital

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ZRAD PG446M 622MBit Fibre Elect. MaintenanceZRAD PG447A SHDS ElectronicsZRAD PG461A Private Circuits Test & Maintenance SysZRAD PG462A Private Circuits Customer PremisesZRAD PG463A Private Circuits TestingZRAD PG483A Flexible Bandwidth ServicesZRAD PG502B SG&A Openreach Sales Product ManagementZRAD PG504B Number portability operational managementZRAD PG505A SG & A Private CircuitsZRAD PG506N SG & A PPC (Wholesale)ZRAD PG507N SG & A Wholesale Access (Wholesale)ZRAD PG508N SG & A Retail Access (Wholesale)ZRAD PG509N SG & A General (Wholesale)ZRAD PG511M Interconnect OCP MaintenanceZRAD PG511P Interconnect OCP ProvisionZRAD PG512A Product Management Policy & Planning IX OLOZRAD PG570B OR Service Centre - Provision WLR PSTN/ISDN2ZRAD PG571B OR Service Centre - Provision WLR ISDN30ZRAD PG572B OR Service Centre - Provision LLUZRAD PG573B OR Service Centre - Provision EthernetZRAD PG574B OR Service Centre - Provision NGAZRAD PG575B OR Service Centre - Assurance WLR PSTN/ISDN2ZRAD PG576B OR Service Centre - Assurance WLR ISDN30ZRAD PG577B OR Service Centre - Assurance LLUZRAD PG578B OR Service Centre - Assurance EthernetZRAD PG579B OR Service Centre - Assurance NGAZRAD PG609N SG&A BroadbandZRAD PG622A Public Payphones OperationsZRAD PG651B Number Portability-SetUCostOMCactivitiesZRAD PG653A ATM Customer Interface 2mb CardsZRAD PG654A ATM Customer Interface 34mb CardsZRAD PG656A ATM Network SwitchingZRAD PG657A Framestream SwitchZRAD PG658A ATM Customer Interface >155mb CardsZRAD PG659A ATM Network Interface CardsZRAD PG667A IP International PeeringZRAD PG668A IP Network ManagementZRAD PG669A IP Network Dial IPZRAD PG670A IP Network Fixed AccessZRAD PG671A IP Network VPNZRAD PG672A IP Network BroadbandZRAD PG673A IP Network BT IntranetZRAD PG674A IP Core/ColossusZRAD PG675A IP VOIP InfrastructureZRAD PG676A IP ApplicationsZRAD PG678A SIP serversZRAD PG721A Circuit Provision Digital Higher OrderZRAD PG722A Circuit Provision Digital Public NetworkZRAD PG723A Circuit Provision Analogue Public NwkZRAD PG732A Generic Data Amendments Network CostsZRAD PG761A Special Applications SMDSZRAD PG771A Special Applications Other DevelopmentZRAD PG772A Openreach Systems & Development (Product Specific)ZRAD PG823P BT Own Use Private CircuitsZRAD PG855A Border Gateway & Signalling FirewallZRAD PG856A CMSAN ISDN2 cardsZRAD PG857A CMSAN Combi Cards BB elementZRAD PG858A CMSAN Combi Cards Voice elementZRAD PG859A CMSAN Control AccessZRAD PG860A CMSAN Control TransportZRAD PG861A CMSAN ISDN30 cardsZRAD PG862A CMSAN Low Band SDSL cards =<2MbZRAD PG863A CMSAN-FMSAN LengthZRAD PG864A CMSAN-FMSAN LinkZRAD PG865A Core-Core LengthZRAD PG866A Core-Core LinkZRAD PG867A Ethernet NTEZRAD PG869A FMSAN Control TransportZRAD PG872A FMSAN TDM cardsZRAD PG873A FMSAN to WDM LengthZRAD PG874A FMSAN to WDM LinkZRAD PG875A INODE -Nwk featuresZRAD PG876A INODE-Voice Call Set-UpZRAD PG877A ISDN30 NTE

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ZRAD PG878A METRO BB LNSZRAD PG879A METRO BBL3ZRAD PG880A METRO BEA - Broadband Edge AggregatorZRAD PG881A METRO BRAS - Broadband Remote Access ServerZRAD PG882A METRO FER - Front End RouterZRAD PG885A Metro-Core LengthZRAD PG886A Metro-Core LinkZRAD PG887A METRO-Edge Ethernet BandwidthZRAD PG888A METRO-Edge Ethernet PortZRAD PG889A METRO-Infrastructure EthernetZRAD PG890A METRO-Media GatewayZRAD PG892A METRO-Sync RacksZRAD PG893A MSPE RoutersZRAD PG895A P Router (large) COREZRAD PG896A P Router METROZRAD PG898A Core DirectorsZRAD PG899A WDM to Metro links LinkZRAD PG900A WDM to Metro links: LengthZRAD PG901A Ethernet SwitchesZRAD PG902A Ethernet Switch Customer Access CardsZRAD PG911A Operator Services OA InlandZRAD PG912A Operator Services OA InternationalZRAD PG924A DQ Non ChargeableZRAD PG933A PhonebooksZRAD PG950C GEA Access Fibre SpineZRAD PG950M GEA Access Fibre Spine MaintenanceZRAD PG951C GEA Distribution FibreZRAD PG951M GEA Distribution Fibre MaintenanceZRAD PG952C GEA ElectronicsZRAD PG953C GEA DSLAM & CabinetsZRAD PG954C GEA Customer Site InstallationsZRAD PG955M GEA FTTC RepairsZRAD PG956M GEA FTTP RepairsZRAD PG957P GEA FTTP ProvisionsZRAD PG958P GEA FTTC ProvisionsZRAD PG959C Access Distribution FibreZRAD PG980R Openreach Repayment WorksZRAD PG981R Openreach Time Related ChargesZRAD PG982R Openreach Managed Services for WholesaleZRAD PG984R Openreach Managed Services for GlobalZRAD PG985R Openreach Managed Services for Retail OtherZRAD PG989A Special Fault InvestigationZRAD PG999A Adjustment PG on SOB30

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BT Detailed Valuation Methodology MAPPING OF PLANT GROUPS TO DVM ASSET CATEGORIES ANNEX 4

August 2008 Page 152 of 366

Select the Plant Group to display using the filter in cell A8 (highlighted in yellow) - Prior to doing this all entries are displayed.BT Detailed Valuation Methodology 2011/12

MAPPING OF PLANT GROUPS TO DVM ASSET CATEGORIES

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW TitlePG132B OR LLU Hostel Rentals 2.12 Property ACPA Accommodation Plant for ASD HistoricPG132N WH LLU Hostel Rentals 2.12 Property ACPA Accommodation Plant for ASD HistoricPG136A Local Loop Unbundling Surveys 2.12 Property ACPA Accommodation Plant for ASD HistoricPG111C Access Fibre Spine 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG111M Local Lines Fibre Cable Current 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG114L ISDN30 Connections 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG115C Local Lines Access Radio Capital Capital 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG115M Local Lines Access Radio Current 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG117C E Side Copper Capital 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG117M E Side Copper Current 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG118C D Side Copper Capital 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG118M D Side Copper Current 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG119A Telephony Over Passive Optical Network 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG121M Business PSTN Maintenance 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG122M Residential PSTN Maintenance 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG123M ISDN2 / Highway Maintenance 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG124A ISDN30 Capital / Maintenance 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG127A PSTN Line Cards 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG128A ISDN2/Highway Line Cards 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG129A Pair Gain 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG130A Local Loop Unbundling Tie Cables 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG132B OR LLU Hostel Rentals 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG132N WH LLU Hostel Rentals 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG136A Local Loop Unbundling Surveys 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG136N WH LLU Room Build 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG140A Routing and Records 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG142A MDF Hardware Jumpering 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG143A Software Jumpering 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG145B ADSL Connections (Openreach) 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG145N ADSL Connections (Wholesale) 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG147B SDSL Connections (Openreach) 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG147N SDSL Connections (Wholesale) 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG149A Dropwire Capital 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG150A ISDN2 Specific 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG151B TAMS (Openreach) 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG151N TAMS (Wholesale) 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG152B DSL Rentals (Openreach) 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG152N DSL Rentals overheads (Wholesale) 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG153N DSL Rentals depreciation (Wholesale) 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG170B OR Backhaul Fibre 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG197A FTTC Service Delivery & Development 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG198A FTTP Development 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG213C Local Exchanges UXD Capital 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG213M Local Exchanges UXD Current 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG216C Local Exchanges General Switchboards Cap 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG216M Local Exchanges General Switchboards Cur 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG217E LE Frames Capital (Openreach) 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG217F LE Frames Current (Openreach) 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG217Q LE Frames Capital (Wholesale) 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLD

Plant Group (note 1)Valuation Method(& Dep'n Method)

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG217R LE Frames Current (Wholesale) 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG219M Local Exch Operations & Surveillance Cur 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG224A Universal Card Platform Equipment 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG227A Main Exchanges ASUs 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG228A Signalling Transfer Point and Edge Link Monitors 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG229A Signalling Point Relay and Core Link Monitors 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG240A Line Test Equipment 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG241A Repair Handling Duty 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG249C Main Exchange DLT - Capital 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG249M Main Exchange DLT - Current 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG254A Main Exchange - Intelligent Access & Messaging 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG255B Main Exchange Switchblock 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG257C Main Exchange Processors - Capital 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG257M Main Exchange Processors - Current 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG260A Intelligent Contact Manager - PR0 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG276A CISL 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG280C AXE10 LE Processor - Capital 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG280M AXE10 LE Processor - Current 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG281C AXE10 LE DLT - Capital 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG281M AXE10 LE DLT Maintenance 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG282A AXE10 LE Switch Block 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG283A AXE10 LE Concentrator Set-Up 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG284A AXE10 LE Concentrator Duration 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG285C System X LE Processor - Capital 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG285M System X LE Processor - Current 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG286C System X LE - Capital 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG286M System X DLT Maintenance 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG287A System X LE Switch Block 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG288A System X LE Concentrator Set-Up 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG289A System X LE Concentrator Duration 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG300T OLO Point of Handover 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG301T SDH-Tier 0-Lk 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG311T SDH-Tier 1-STM1-Lk 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG313T SDH-Tier 1-STM4-Lk 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG315T SDH-Tier 1-STM16-Lk 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG321T SDH-Tier 2-STM1-Lk 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG323T SDH-Tier 2-STM4-Lk 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG325T SDH-Tier 2-STM16-Lk 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG331T SDH-Tier 3-STM1-Lk 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG333T SDH-Tier 3-STM4-Lk 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG335T SDH-Tier 3-STM16-Lk 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG341T SDH-Tier 4-STM1-Lk 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG343T SDH-Tier 4-STM4-Lk 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG345T SDH-Tier 4-STM16-Lk 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG350N WH Inner Core Fibre 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG351T SDH-TierSC -STM1-Lk 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG353T SDH-TierSC -STM4-Lk 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG355T SDH-TierSC -STM16-Lk 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG359T SDH-Traffic Grooming 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG361T PDH-Metal-2Mbits/s-Lk 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG365T PDH-Metal-34Mbits/s-Lk 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG367T PDH-Metal-140Mbits/s-Lk 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG371T PDH-Optical-2Mbits/s-Lk 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG373T PDH-Optical-8Mbits/s-Lk 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG375T PDH-Optical-34Mbits/s-Lk 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLD

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BT Detailed Valuation Methodology MAPPING OF PLANT GROUPS TO DVM ASSET CATEGORIES ANNEX 4

August 2008 Page 154 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG377T PDH-Optical-140Mbits/s-Lk 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG379T PDH-Optical-565Mbits/s-Lk 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG381T MSH STM1 Link 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG383T MSH STM16 Link 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG385T MSH STM64 Link 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG391T PDH-Radio-8Mbits/s-Lk 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG393T PDH-Radio-34Mbits/s-Lk 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG395T PDH-Radio-140Mbits/s-Lk 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG399T PDH-Traffic Grooming 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG400T ACE/ENA Core Equipment 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG401A Netstream Equipment 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG405A DMS100 Call Centre Switches 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG408A Carrier Pre Selection Customer Set-Up 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG411C Analogue Electric Capital 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG411P Analogue Connections 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG412C 64K Electronics Capital 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG412M 64K Electronics Maintenance 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG412P 64K Connections 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG413P Private Circuits Megastream and IX Conns 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG414M Private Circuits Intntl Anal IPLC Cur 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG415M Private Circuits Intntl Dig IPLC Current 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG421S Private Circuits Analogue Instn 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG422S Private Circuits Kilostream Instn 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG426S Private Circuits AccessLine Installation 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG440C ASDH 4x2MBit Capital 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG440M ASDH 4x2MBit Maintenance 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG441C ASDH 16x2MBit Capital 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG441M ASDH 16x2MBit Maintenance 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG442C 2MBit Copper Electric Capital 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG442M 2MBit Copper Electric Maintenance 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG443C 2MBit Fibre Electric Capital 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG443M 2MBit Fibre Electric Maintenance 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG444C 34MBit Fibre Electric Capital 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG444M 34MBit Fibre Elect. Maintenance 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG445C 140MBit Fibre Electric Capital 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG445M 140MBit Fibre Elect. Maintenance 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG446C 622MBit Fibre Elect. Capital 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG446M 622MBit Fibre Elect. Maintenance 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG447A SHDS Electronics 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG461A Private Circuits Test & Maintenance Sys 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG462A Private Circuits Customer Premises 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG463A Private Circuits Testing 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG483A Flexible Bandwidth Services 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG502B SG&A Openreach Sales Product Management 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG504B Number portability operational management 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG505A SG & A Private Circuits 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG506N SG & A PPC (Wholesale) 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG511M Interconnect OCP Maintenance 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG511P Interconnect OCP Provision 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG512A Product Management Policy & Planning IX OLO 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG570B OR Service Centre - Provision WLR PSTN/ISDN2 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG571B OR Service Centre - Provision WLR ISDN30 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG572B OR Service Centre - Provision LLU 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG573B OR Service Centre - Provision Ethernet 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG574B OR Service Centre - Provision NGA 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLD

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BT Detailed Valuation Methodology MAPPING OF PLANT GROUPS TO DVM ASSET CATEGORIES ANNEX 4

August 2008 Page 155 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG575B OR Service Centre - Assurance WLR PSTN/ISDN2 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG576B OR Service Centre - Assurance WLR ISDN30 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG577B OR Service Centre - Assurance LLU 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG578B OR Service Centre - Assurance Ethernet 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG579B OR Service Centre - Assurance NGA 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG580B Broadband Boost 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG583N SG&A Wholesale Residual 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG584N SG&A Wholesale Other 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG585A SG&A downstream Residual 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG586N SG&A Interconnect 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG609N SG&A Broadband 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG622A Public Payphones Operations 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG651B Number Portability-SetUCostOMCactivities 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG653A ATM Customer Interface 2mb Cards 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG654A ATM Customer Interface 34mb Cards 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG656A ATM Network Switching 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG657A Framestream Switch 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG658A ATM Customer Interface >155mb Cards 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG659A ATM Network Interface Cards 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG667A IP International Peering 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG668A IP Network Management 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG669A IP Network Dial IP 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG670A IP Network Fixed Access 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG671A IP Network VPN 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG672A IP Network Broadband 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG673A IP Network BT Intranet 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG674A IP Core/Colossus 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG675A IP VOIP Infrastructure 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG676A IP Applications 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG678A SIP servers 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG721A Circuit Provision Digital Higher Order 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG722A Circuit Provision Digital Public Network 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG723A Circuit Provision Analogue Public Nwk 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG732A Generic Data Amendments Network Costs 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG761A Special Applications SMDS 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG771A Special Applications Other Development 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG772A Openreach Systems & Development (Product Specific) 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG823P BT Own Use Private Circuits 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG855A Border Gateway & Signalling Firewall 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG856A CMSAN ISDN2 cards 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG857A CMSAN Combi Cards BB element 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG858A CMSAN Combi Cards Voice element 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG859A CMSAN Control Access 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG860A CMSAN Control Transport 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG861A CMSAN ISDN30 cards 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG862A CMSAN Low Band SDSL cards =<2Mb 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG863A CMSAN-FMSAN Length 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG864A CMSAN-FMSAN Link 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG865A Core-Core Length 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG866A Core-Core Link 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG867A Ethernet NTE 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG869A FMSAN Control Transport 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG872A FMSAN TDM cards 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG873A FMSAN to WDM Length 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG874A FMSAN to WDM Link 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLD

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BT Detailed Valuation Methodology MAPPING OF PLANT GROUPS TO DVM ASSET CATEGORIES ANNEX 4

August 2008 Page 156 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG875A INODE -Nwk features 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG876A INODE-Voice Call Set-Up 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG877A ISDN30 NTE 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG878A METRO BB LNS 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG879A METRO BBL3 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG880A METRO BEA - Broadband Edge Aggregator 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG881A METRO BRAS - Broadband Remote Access Server 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG882A METRO FER - Front End Router 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG885A Metro-Core Length 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG886A Metro-Core Link 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG887A METRO-Edge Ethernet Bandwidth 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG888A METRO-Edge Ethernet Port 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG889A METRO-Infrastructure Ethernet 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG890A METRO-Media Gateway 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG892A METRO-Sync Racks 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG893A MSPE Routers 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG895A P Router (large) CORE 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG896A P Router METRO 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG898A Core Directors 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG899A WDM to Metro links Link 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG900A WDM to Metro links: Length 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG901A Ethernet Switches 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG902A Ethernet Switch Access Cards 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG911A Operator Services OA Inland 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG912A Operator Services OA International 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG924A DQ Non Chargeable 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG933A Phonebooks 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG950C GEA Access Fibre Spine 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG950M GEA Access Fibre Spine Maintenance 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG951C GEA Distribution Fibre 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG951M GEA Distribution Fibre Maintenance 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG952C GEA Electronics 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG953C GEA DSLAM & Cabinets 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG954C GEA Customer Site Installations 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG955M GEA FTTC Repairs 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG956M GEA FTTP Repairs 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG957P GEA FTTP Provisions 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG958P GEA FTTC Provisions 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG959C Access Distribution Fibre 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG980R Openreach Repayment Works 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG981R Openreach Time Related Charges 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG982R Openreach Managed Services for Wholesale 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG984R Openreach Managed Services for Global 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG985R Openreach Managed Services for Retail Other 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG989A Special Fault Investigation 2.12 Property ACPB Accommodation Plant, Building Related See Lead CoW >>> GSBLDPG111C Access Fibre Spine 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG111M Local Lines Fibre Cable Current 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG114L ISDN30 Connections 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG115C Local Lines Access Radio Capital Capital 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG115M Local Lines Access Radio Current 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG117C E Side Copper Capital 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG117M E Side Copper Current 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG118C D Side Copper Capital 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG118M D Side Copper Current 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG119A Telephony Over Passive Optical Network 2.12 Property ACPC Integral Accommodation Plant Computer Centres Historic

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BT Detailed Valuation Methodology MAPPING OF PLANT GROUPS TO DVM ASSET CATEGORIES ANNEX 4

August 2008 Page 157 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG121M Business PSTN Maintenance 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG122M Residential PSTN Maintenance 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG123M ISDN2 / Highway Maintenance 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG124A ISDN30 Capital / Maintenance 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG127A PSTN Line Cards 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG128A ISDN2/Highway Line Cards 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG129A Pair Gain 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG130A Local Loop Unbundling Tie Cables 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG132B OR LLU Hostel Rentals 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG132N WH LLU Hostel Rentals 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG136A Local Loop Unbundling Surveys 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG136N WH LLU Room Build 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG140A Routing and Records 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG142A MDF Hardware Jumpering 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG143A Software Jumpering 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG145B ADSL Connections (Openreach) 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG145N ADSL Connections (Wholesale) 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG147B SDSL Connections (Openreach) 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG147N SDSL Connections (Wholesale) 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG149A Dropwire Capital 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG150A ISDN2 Specific 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG151B TAMS (Openreach) 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG151N TAMS (Wholesale) 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG152B DSL Rentals (Openreach) 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG152N DSL Rentals overheads (Wholesale) 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG153N DSL Rentals depreciation (Wholesale) 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG170B OR Backhaul Fibre 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG197A FTTC Service Delivery & Development 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG198A FTTP Development 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG213C Local Exchanges UXD Capital 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG213M Local Exchanges UXD Current 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG216C Local Exchanges General Switchboards Cap 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG216M Local Exchanges General Switchboards Cur 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG217E LE Frames Capital (Openreach) 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG217F LE Frames Current (Openreach) 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG217Q LE Frames Capital (Wholesale) 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG217R LE Frames Current (Wholesale) 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG219M Local Exch Operations & Surveillance Cur 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG224A Universal Card Platform Equipment 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG227A Main Exchanges ASUs 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG228A Signalling Transfer Point and Edge Link Monitors 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG229A Signalling Point Relay and Core Link Monitors 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG240A Line Test Equipment 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG241A Repair Handling Duty 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG249C Main Exchange DLT - Capital 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG249M Main Exchange DLT - Current 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG254A Main Exchange - Intelligent Access & Messaging 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG255B Main Exchange Switchblock 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG257C Main Exchange Processors - Capital 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG257M Main Exchange Processors - Current 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG260A Intelligent Contact Manager - PR0 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG276A CISL 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG280C AXE10 LE Processor - Capital 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG280M AXE10 LE Processor - Current 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG281C AXE10 LE DLT - Capital 2.12 Property ACPC Integral Accommodation Plant Computer Centres Historic

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August 2008 Page 158 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG281M AXE10 LE DLT Maintenance 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG282A AXE10 LE Switch Block 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG283A AXE10 LE Concentrator Set-Up 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG284A AXE10 LE Concentrator Duration 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG285C System X LE Processor - Capital 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG285M System X LE Processor - Current 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG286C System X LE - Capital 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG286M System X DLT Maintenance 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG287A System X LE Switch Block 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG288A System X LE Concentrator Set-Up 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG289A System X LE Concentrator Duration 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG300T OLO Point of Handover 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG301T SDH-Tier 0-Lk 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG311T SDH-Tier 1-STM1-Lk 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG313T SDH-Tier 1-STM4-Lk 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG315T SDH-Tier 1-STM16-Lk 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG321T SDH-Tier 2-STM1-Lk 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG323T SDH-Tier 2-STM4-Lk 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG325T SDH-Tier 2-STM16-Lk 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG331T SDH-Tier 3-STM1-Lk 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG333T SDH-Tier 3-STM4-Lk 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG335T SDH-Tier 3-STM16-Lk 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG341T SDH-Tier 4-STM1-Lk 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG343T SDH-Tier 4-STM4-Lk 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG345T SDH-Tier 4-STM16-Lk 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG350N WH Inner Core Fibre 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG351T SDH-TierSC -STM1-Lk 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG353T SDH-TierSC -STM4-Lk 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG355T SDH-TierSC -STM16-Lk 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG359T SDH-Traffic Grooming 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG361T PDH-Metal-2Mbits/s-Lk 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG365T PDH-Metal-34Mbits/s-Lk 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG367T PDH-Metal-140Mbits/s-Lk 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG371T PDH-Optical-2Mbits/s-Lk 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG373T PDH-Optical-8Mbits/s-Lk 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG375T PDH-Optical-34Mbits/s-Lk 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG377T PDH-Optical-140Mbits/s-Lk 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG379T PDH-Optical-565Mbits/s-Lk 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG381T MSH STM1 Link 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG383T MSH STM16 Link 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG385T MSH STM64 Link 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG391T PDH-Radio-8Mbits/s-Lk 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG393T PDH-Radio-34Mbits/s-Lk 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG395T PDH-Radio-140Mbits/s-Lk 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG399T PDH-Traffic Grooming 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG400T ACE/ENA Core Equipment 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG401A Netstream Equipment 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG405A DMS100 Call Centre Switches 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG408A Carrier Pre Selection Customer Set-Up 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG411C Analogue Electric Capital 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG411P Analogue Connections 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG412C 64K Electronics Capital 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG412M 64K Electronics Maintenance 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG412P 64K Connections 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG413P Private Circuits Megastream and IX Conns 2.12 Property ACPC Integral Accommodation Plant Computer Centres Historic

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BT Detailed Valuation Methodology MAPPING OF PLANT GROUPS TO DVM ASSET CATEGORIES ANNEX 4

August 2008 Page 159 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG414M Private Circuits Intntl Anal IPLC Cur 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG415M Private Circuits Intntl Dig IPLC Current 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG421S Private Circuits Analogue Instn 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG422S Private Circuits Kilostream Instn 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG426S Private Circuits AccessLine Installation 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG440C ASDH 4x2MBit Capital 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG440M ASDH 4x2MBit Maintenance 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG441C ASDH 16x2MBit Capital 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG441M ASDH 16x2MBit Maintenance 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG442C 2MBit Copper Electric Capital 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG442M 2MBit Copper Electric Maintenance 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG443C 2MBit Fibre Electric Capital 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG443M 2MBit Fibre Electric Maintenance 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG444C 34MBit Fibre Electric Capital 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG444M 34MBit Fibre Elect. Maintenance 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG445C 140MBit Fibre Electric Capital 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG445M 140MBit Fibre Elect. Maintenance 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG446C 622MBit Fibre Elect. Capital 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG446M 622MBit Fibre Elect. Maintenance 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG447A SHDS Electronics 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG461A Private Circuits Test & Maintenance Sys 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG462A Private Circuits Customer Premises 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG463A Private Circuits Testing 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG483A Flexible Bandwidth Services 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG502B SG&A Openreach Sales Product Management 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG504B Number portability operational management 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG505A SG & A Private Circuits 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG506N SG & A PPC (Wholesale) 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG511M Interconnect OCP Maintenance 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG511P Interconnect OCP Provision 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG512A Product Management Policy & Planning IX OLO 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG570B OR Service Centre - Provision WLR PSTN/ISDN2 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG571B OR Service Centre - Provision WLR ISDN30 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG572B OR Service Centre - Provision LLU 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG573B OR Service Centre - Provision Ethernet 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG574B OR Service Centre - Provision NGA 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG575B OR Service Centre - Assurance WLR PSTN/ISDN2 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG576B OR Service Centre - Assurance WLR ISDN30 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG577B OR Service Centre - Assurance LLU 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG578B OR Service Centre - Assurance Ethernet 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG579B OR Service Centre - Assurance NGA 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG580B Broadband Boost 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG583N SG&A Wholesale Residual 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG584N SG&A Wholesale Other 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG585A SG&A downstream Residual 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG586N SG&A Interconnect 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG609N SG&A Broadband 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG622A Public Payphones Operations 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG651B Number Portability-SetUCostOMCactivities 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG653A ATM Customer Interface 2mb Cards 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG654A ATM Customer Interface 34mb Cards 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG656A ATM Network Switching 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG657A Framestream Switch 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG658A ATM Customer Interface >155mb Cards 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG659A ATM Network Interface Cards 2.12 Property ACPC Integral Accommodation Plant Computer Centres Historic

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BT Detailed Valuation Methodology MAPPING OF PLANT GROUPS TO DVM ASSET CATEGORIES ANNEX 4

August 2008 Page 160 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG667A IP International Peering 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG668A IP Network Management 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG669A IP Network Dial IP 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG670A IP Network Fixed Access 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG671A IP Network VPN 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG672A IP Network Broadband 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG673A IP Network BT Intranet 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG674A IP Core/Colossus 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG675A IP VOIP Infrastructure 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG676A IP Applications 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG678A SIP servers 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG721A Circuit Provision Digital Higher Order 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG722A Circuit Provision Digital Public Network 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG723A Circuit Provision Analogue Public Nwk 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG732A Generic Data Amendments Network Costs 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG761A Special Applications SMDS 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG771A Special Applications Other Development 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG772A Openreach Systems & Development (Product Specific) 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG823P BT Own Use Private Circuits 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG855A Border Gateway & Signalling Firewall 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG856A CMSAN ISDN2 cards 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG857A CMSAN Combi Cards BB element 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG858A CMSAN Combi Cards Voice element 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG859A CMSAN Control Access 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG860A CMSAN Control Transport 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG861A CMSAN ISDN30 cards 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG862A CMSAN Low Band SDSL cards =<2Mb 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG863A CMSAN-FMSAN Length 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG864A CMSAN-FMSAN Link 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG865A Core-Core Length 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG866A Core-Core Link 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG867A Ethernet NTE 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG869A FMSAN Control Transport 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG872A FMSAN TDM cards 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG873A FMSAN to WDM Length 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG874A FMSAN to WDM Link 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG875A INODE -Nwk features 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG876A INODE-Voice Call Set-Up 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG877A ISDN30 NTE 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG878A METRO BB LNS 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG879A METRO BBL3 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG880A METRO BEA - Broadband Edge Aggregator 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG881A METRO BRAS - Broadband Remote Access Server 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG882A METRO FER - Front End Router 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG885A Metro-Core Length 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG886A Metro-Core Link 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG887A METRO-Edge Ethernet Bandwidth 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG888A METRO-Edge Ethernet Port 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG889A METRO-Infrastructure Ethernet 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG890A METRO-Media Gateway 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG892A METRO-Sync Racks 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG893A MSPE Routers 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG895A P Router (large) CORE 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG896A P Router METRO 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG898A Core Directors 2.12 Property ACPC Integral Accommodation Plant Computer Centres Historic

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August 2008 Page 161 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG899A WDM to Metro links Link 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG900A WDM to Metro links: Length 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG901A Ethernet Switches 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG902A Ethernet Switch Access Cards 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG911A Operator Services OA Inland 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG912A Operator Services OA International 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG924A DQ Non Chargeable 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG933A Phonebooks 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG950C GEA Access Fibre Spine 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG950M GEA Access Fibre Spine Maintenance 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG951C GEA Distribution Fibre 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG951M GEA Distribution Fibre Maintenance 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG952C GEA Electronics 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG953C GEA DSLAM & Cabinets 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG954C GEA Customer Site Installations 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG955M GEA FTTC Repairs 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG956M GEA FTTP Repairs 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG957P GEA FTTP Provisions 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG958P GEA FTTC Provisions 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG959C Access Distribution Fibre 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG980R Openreach Repayment Works 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG981R Openreach Time Related Charges 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG982R Openreach Managed Services for Wholesale 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG984R Openreach Managed Services for Global 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG985R Openreach Managed Services for Retail Other 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG989A Special Fault Investigation 2.12 Property ACPC Integral Accommodation Plant Computer Centres HistoricPG111C Access Fibre Spine 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG111M Local Lines Fibre Cable Current 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG114L ISDN30 Connections 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG115C Local Lines Access Radio Capital Capital 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG115M Local Lines Access Radio Current 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG117C E Side Copper Capital 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG117M E Side Copper Current 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG118C D Side Copper Capital 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG118M D Side Copper Current 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG119A Telephony Over Passive Optical Network 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG121M Business PSTN Maintenance 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG122M Residential PSTN Maintenance 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG123M ISDN2 / Highway Maintenance 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG124A ISDN30 Capital / Maintenance 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG127A PSTN Line Cards 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG128A ISDN2/Highway Line Cards 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG129A Pair Gain 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG130A Local Loop Unbundling Tie Cables 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG132B OR LLU Hostel Rentals 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG132N WH LLU Hostel Rentals 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG136A Local Loop Unbundling Surveys 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG136N WH LLU Room Build 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG140A Routing and Records 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG142A MDF Hardware Jumpering 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG143A Software Jumpering 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG145B ADSL Connections (Openreach) 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG145N ADSL Connections (Wholesale) 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG149A Dropwire Capital 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG150A ISDN2 Specific 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings Historic

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August 2008 Page 162 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG151B TAMS (Openreach) 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG151N TAMS (Wholesale) 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG152B DSL Rentals (Openreach) 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG152N DSL Rentals overheads (Wholesale) 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG153N DSL Rentals depreciation (Wholesale) 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG170B OR Backhaul Fibre 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG197A FTTC Service Delivery & Development 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG198A FTTP Development 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG213C Local Exchanges UXD Capital 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG213M Local Exchanges UXD Current 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG216C Local Exchanges General Switchboards Cap 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG216M Local Exchanges General Switchboards Cur 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG217E LE Frames Capital (Openreach) 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG217F LE Frames Current (Openreach) 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG217R LE Frames Current (Wholesale) 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG219M Local Exch Operations & Surveillance Cur 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG224A Universal Card Platform Equipment 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG227A Main Exchanges ASUs 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG228A Signalling Transfer Point and Edge Link Monitors 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG229A Signalling Point Relay and Core Link Monitors 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG240A Line Test Equipment 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG241A Repair Handling Duty 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG249C Main Exchange DLT - Capital 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG249M Main Exchange DLT - Current 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG254A Main Exchange - Intelligent Access & Messaging 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG255B Main Exchange Switchblock 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG257C Main Exchange Processors - Capital 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG257M Main Exchange Processors - Current 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG260A Intelligent Contact Manager - PR0 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG276A CISL 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG280C AXE10 LE Processor - Capital 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG280M AXE10 LE Processor - Current 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG281C AXE10 LE DLT - Capital 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG281M AXE10 LE DLT Maintenance 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG282A AXE10 LE Switch Block 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG283A AXE10 LE Concentrator Set-Up 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG284A AXE10 LE Concentrator Duration 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG285C System X LE Processor - Capital 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG285M System X LE Processor - Current 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG286C System X LE - Capital 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG286M System X DLT Maintenance 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG287A System X LE Switch Block 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG288A System X LE Concentrator Set-Up 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG289A System X LE Concentrator Duration 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG300T OLO Point of Handover 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG301T SDH-Tier 0-Lk 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG311T SDH-Tier 1-STM1-Lk 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG313T SDH-Tier 1-STM4-Lk 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG315T SDH-Tier 1-STM16-Lk 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG321T SDH-Tier 2-STM1-Lk 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG323T SDH-Tier 2-STM4-Lk 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG325T SDH-Tier 2-STM16-Lk 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG331T SDH-Tier 3-STM1-Lk 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG333T SDH-Tier 3-STM4-Lk 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG335T SDH-Tier 3-STM16-Lk 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG341T SDH-Tier 4-STM1-Lk 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG343T SDH-Tier 4-STM4-Lk 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG345T SDH-Tier 4-STM16-Lk 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG350N WH Inner Core Fibre 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG351T SDH-TierSC -STM1-Lk 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG353T SDH-TierSC -STM4-Lk 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG355T SDH-TierSC -STM16-Lk 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG359T SDH-Traffic Grooming 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG361T PDH-Metal-2Mbits/s-Lk 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG365T PDH-Metal-34Mbits/s-Lk 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG371T PDH-Optical-2Mbits/s-Lk 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG373T PDH-Optical-8Mbits/s-Lk 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG375T PDH-Optical-34Mbits/s-Lk 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG377T PDH-Optical-140Mbits/s-Lk 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG379T PDH-Optical-565Mbits/s-Lk 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG381T MSH STM1 Link 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG383T MSH STM16 Link 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG385T MSH STM64 Link 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG391T PDH-Radio-8Mbits/s-Lk 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG393T PDH-Radio-34Mbits/s-Lk 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG395T PDH-Radio-140Mbits/s-Lk 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG399T PDH-Traffic Grooming 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG400T ACE/ENA Core Equipment 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG401A Netstream Equipment 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG405A DMS100 Call Centre Switches 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG408A Carrier Pre Selection Customer Set-Up 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG411P Analogue Connections 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG412C 64K Electronics Capital 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG412M 64K Electronics Maintenance 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG412P 64K Connections 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG413P Private Circuits Megastream and IX Conns 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG414M Private Circuits Intntl Anal IPLC Cur 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG415M Private Circuits Intntl Dig IPLC Current 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG421S Private Circuits Analogue Instn 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG422S Private Circuits Kilostream Instn 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG426S Private Circuits AccessLine Installation 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG440C ASDH 4x2MBit Capital 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG440M ASDH 4x2MBit Maintenance 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG441C ASDH 16x2MBit Capital 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG441M ASDH 16x2MBit Maintenance 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG442C 2MBit Copper Electric Capital 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG442M 2MBit Copper Electric Maintenance 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG443C 2MBit Fibre Electric Capital 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG443M 2MBit Fibre Electric Maintenance 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG444C 34MBit Fibre Electric Capital 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG444M 34MBit Fibre Elect. Maintenance 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG445C 140MBit Fibre Electric Capital 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG445M 140MBit Fibre Elect. Maintenance 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG446C 622MBit Fibre Elect. Capital 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG446M 622MBit Fibre Elect. Maintenance 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG447A SHDS Electronics 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG461A Private Circuits Test & Maintenance Sys 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG462A Private Circuits Customer Premises 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG463A Private Circuits Testing 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG483A Flexible Bandwidth Services 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG502B SG&A Openreach Sales Product Management 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG504B Number portability operational management 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG505A SG & A Private Circuits 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG506N SG & A PPC (Wholesale) 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG511M Interconnect OCP Maintenance 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG511P Interconnect OCP Provision 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG512A Product Management Policy & Planning IX OLO 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG570B OR Service Centre - Provision WLR PSTN/ISDN2 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG571B OR Service Centre - Provision WLR ISDN30 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG572B OR Service Centre - Provision LLU 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG573B OR Service Centre - Provision Ethernet 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG574B OR Service Centre - Provision NGA 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG575B OR Service Centre - Assurance WLR PSTN/ISDN2 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG576B OR Service Centre - Assurance WLR ISDN30 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG577B OR Service Centre - Assurance LLU 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG578B OR Service Centre - Assurance Ethernet 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG579B OR Service Centre - Assurance NGA 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG580B Broadband Boost 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG583N SG&A Wholesale Residual 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG584N SG&A Wholesale Other 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG585A SG&A downstream Residual 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG586N SG&A Interconnect 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG609N SG&A Broadband 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG622A Public Payphones Operations 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG651B Number Portability-SetUCostOMCactivities 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG653A ATM Customer Interface 2mb Cards 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG654A ATM Customer Interface 34mb Cards 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG656A ATM Network Switching 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG657A Framestream Switch 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG658A ATM Customer Interface >155mb Cards 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG659A ATM Network Interface Cards 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG667A IP International Peering 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG668A IP Network Management 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG669A IP Network Dial IP 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG670A IP Network Fixed Access 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG671A IP Network VPN 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG672A IP Network Broadband 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG673A IP Network BT Intranet 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG674A IP Core/Colossus 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG675A IP VOIP Infrastructure 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG676A IP Applications 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG678A SIP servers 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG721A Circuit Provision Digital Higher Order 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG722A Circuit Provision Digital Public Network 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG723A Circuit Provision Analogue Public Nwk 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG732A Generic Data Amendments Network Costs 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG761A Special Applications SMDS 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG771A Special Applications Other Development 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG772A Openreach Systems & Development (Product Specific) 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG823P BT Own Use Private Circuits 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG855A Border Gateway & Signalling Firewall 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG857A CMSAN Combi Cards BB element 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG858A CMSAN Combi Cards Voice element 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG859A CMSAN Control Access 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG860A CMSAN Control Transport 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG861A CMSAN ISDN30 cards 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG862A CMSAN Low Band SDSL cards =<2Mb 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG863A CMSAN-FMSAN Length 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG864A CMSAN-FMSAN Link 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG865A Core-Core Length 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG866A Core-Core Link 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG867A Ethernet NTE 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG869A FMSAN Control Transport 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG872A FMSAN TDM cards 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG873A FMSAN to WDM Length 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG874A FMSAN to WDM Link 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG875A INODE -Nwk features 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG876A INODE-Voice Call Set-Up 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG878A METRO BB LNS 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG879A METRO BBL3 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG880A METRO BEA - Broadband Edge Aggregator 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG881A METRO BRAS - Broadband Remote Access Server 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG882A METRO FER - Front End Router 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG885A Metro-Core Length 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG886A Metro-Core Link 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG887A METRO-Edge Ethernet Bandwidth 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG888A METRO-Edge Ethernet Port 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG889A METRO-Infrastructure Ethernet 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG890A METRO-Media Gateway 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG892A METRO-Sync Racks 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG893A MSPE Routers 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG895A P Router (large) CORE 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG896A P Router METRO 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG898A Core Directors 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG899A WDM to Metro links Link 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG900A WDM to Metro links: Length 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG901A Ethernet Switches 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG902A Ethernet Switch Access Cards 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG911A Operator Services OA Inland 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG912A Operator Services OA International 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG924A DQ Non Chargeable 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG933A Phonebooks 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG950C GEA Access Fibre Spine 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG950M GEA Access Fibre Spine Maintenance 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG951C GEA Distribution Fibre 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG951M GEA Distribution Fibre Maintenance 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG952C GEA Electronics 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG953C GEA DSLAM & Cabinets 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG954C GEA Customer Site Installations 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG955M GEA FTTC Repairs 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG956M GEA FTTP Repairs 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG957P GEA FTTP Provisions 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG958P GEA FTTC Provisions 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG959C Access Distribution Fibre 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG980R Openreach Repayment Works 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG981R Openreach Time Related Charges 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG982R Openreach Managed Services for Wholesale 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG984R Openreach Managed Services for Global 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG985R Openreach Managed Services for Retail Other 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings HistoricPG989A Special Fault Investigation 2.12 Property ACPG Accomm Plant, Equipt related, General Purpose buildings Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG111C Access Fibre Spine 2.12 Property ACPI Integral Accommodation Plant HistoricPG111M Local Lines Fibre Cable Current 2.12 Property ACPI Integral Accommodation Plant HistoricPG114L ISDN30 Connections 2.12 Property ACPI Integral Accommodation Plant HistoricPG115C Local Lines Access Radio Capital Capital 2.12 Property ACPI Integral Accommodation Plant HistoricPG115M Local Lines Access Radio Current 2.12 Property ACPI Integral Accommodation Plant HistoricPG117C E Side Copper Capital 2.12 Property ACPI Integral Accommodation Plant HistoricPG117M E Side Copper Current 2.12 Property ACPI Integral Accommodation Plant HistoricPG118C D Side Copper Capital 2.12 Property ACPI Integral Accommodation Plant HistoricPG118M D Side Copper Current 2.12 Property ACPI Integral Accommodation Plant HistoricPG119A Telephony Over Passive Optical Network 2.12 Property ACPI Integral Accommodation Plant HistoricPG121M Business PSTN Maintenance 2.12 Property ACPI Integral Accommodation Plant HistoricPG122M Residential PSTN Maintenance 2.12 Property ACPI Integral Accommodation Plant HistoricPG123M ISDN2 / Highway Maintenance 2.12 Property ACPI Integral Accommodation Plant HistoricPG124A ISDN30 Capital / Maintenance 2.12 Property ACPI Integral Accommodation Plant HistoricPG127A PSTN Line Cards 2.12 Property ACPI Integral Accommodation Plant HistoricPG128A ISDN2/Highway Line Cards 2.12 Property ACPI Integral Accommodation Plant HistoricPG129A Pair Gain 2.12 Property ACPI Integral Accommodation Plant HistoricPG130A Local Loop Unbundling Tie Cables 2.12 Property ACPI Integral Accommodation Plant HistoricPG132B OR LLU Hostel Rentals 2.12 Property ACPI Integral Accommodation Plant HistoricPG132N WH LLU Hostel Rentals 2.12 Property ACPI Integral Accommodation Plant HistoricPG136A Local Loop Unbundling Surveys 2.12 Property ACPI Integral Accommodation Plant HistoricPG136N WH LLU Room Build 2.12 Property ACPI Integral Accommodation Plant HistoricPG140A Routing and Records 2.12 Property ACPI Integral Accommodation Plant HistoricPG142A MDF Hardware Jumpering 2.12 Property ACPI Integral Accommodation Plant HistoricPG143A Software Jumpering 2.12 Property ACPI Integral Accommodation Plant HistoricPG145B ADSL Connections (Openreach) 2.12 Property ACPI Integral Accommodation Plant HistoricPG145N ADSL Connections (Wholesale) 2.12 Property ACPI Integral Accommodation Plant HistoricPG149A Dropwire Capital 2.12 Property ACPI Integral Accommodation Plant HistoricPG150A ISDN2 Specific 2.12 Property ACPI Integral Accommodation Plant HistoricPG151B TAMS (Openreach) 2.12 Property ACPI Integral Accommodation Plant HistoricPG151N TAMS (Wholesale) 2.12 Property ACPI Integral Accommodation Plant HistoricPG152B DSL Rentals (Openreach) 2.12 Property ACPI Integral Accommodation Plant HistoricPG152N DSL Rentals overheads (Wholesale) 2.12 Property ACPI Integral Accommodation Plant HistoricPG153N DSL Rentals depreciation (Wholesale) 2.12 Property ACPI Integral Accommodation Plant HistoricPG170B OR Backhaul Fibre 2.12 Property ACPI Integral Accommodation Plant HistoricPG197A FTTC Service Delivery & Development 2.12 Property ACPI Integral Accommodation Plant HistoricPG198A FTTP Development 2.12 Property ACPI Integral Accommodation Plant HistoricPG213C Local Exchanges UXD Capital 2.12 Property ACPI Integral Accommodation Plant HistoricPG213M Local Exchanges UXD Current 2.12 Property ACPI Integral Accommodation Plant HistoricPG216C Local Exchanges General Switchboards Cap 2.12 Property ACPI Integral Accommodation Plant HistoricPG216M Local Exchanges General Switchboards Cur 2.12 Property ACPI Integral Accommodation Plant HistoricPG217E LE Frames Capital (Openreach) 2.12 Property ACPI Integral Accommodation Plant HistoricPG217F LE Frames Current (Openreach) 2.12 Property ACPI Integral Accommodation Plant HistoricPG217R LE Frames Current (Wholesale) 2.12 Property ACPI Integral Accommodation Plant HistoricPG219M Local Exch Operations & Surveillance Cur 2.12 Property ACPI Integral Accommodation Plant HistoricPG224A Universal Card Platform Equipment 2.12 Property ACPI Integral Accommodation Plant HistoricPG227A Main Exchanges ASUs 2.12 Property ACPI Integral Accommodation Plant HistoricPG228A Signalling Transfer Point and Edge Link Monitors 2.12 Property ACPI Integral Accommodation Plant HistoricPG229A Signalling Point Relay and Core Link Monitors 2.12 Property ACPI Integral Accommodation Plant HistoricPG240A Line Test Equipment 2.12 Property ACPI Integral Accommodation Plant HistoricPG241A Repair Handling Duty 2.12 Property ACPI Integral Accommodation Plant HistoricPG249C Main Exchange DLT - Capital 2.12 Property ACPI Integral Accommodation Plant HistoricPG249M Main Exchange DLT - Current 2.12 Property ACPI Integral Accommodation Plant HistoricPG254A Main Exchange - Intelligent Access & Messaging 2.12 Property ACPI Integral Accommodation Plant HistoricPG255B Main Exchange Switchblock 2.12 Property ACPI Integral Accommodation Plant Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG257C Main Exchange Processors - Capital 2.12 Property ACPI Integral Accommodation Plant HistoricPG257M Main Exchange Processors - Current 2.12 Property ACPI Integral Accommodation Plant HistoricPG260A Intelligent Contact Manager - PR0 2.12 Property ACPI Integral Accommodation Plant HistoricPG276A CISL 2.12 Property ACPI Integral Accommodation Plant HistoricPG280C AXE10 LE Processor - Capital 2.12 Property ACPI Integral Accommodation Plant HistoricPG280M AXE10 LE Processor - Current 2.12 Property ACPI Integral Accommodation Plant HistoricPG281C AXE10 LE DLT - Capital 2.12 Property ACPI Integral Accommodation Plant HistoricPG281M AXE10 LE DLT Maintenance 2.12 Property ACPI Integral Accommodation Plant HistoricPG282A AXE10 LE Switch Block 2.12 Property ACPI Integral Accommodation Plant HistoricPG283A AXE10 LE Concentrator Set-Up 2.12 Property ACPI Integral Accommodation Plant HistoricPG284A AXE10 LE Concentrator Duration 2.12 Property ACPI Integral Accommodation Plant HistoricPG285C System X LE Processor - Capital 2.12 Property ACPI Integral Accommodation Plant HistoricPG285M System X LE Processor - Current 2.12 Property ACPI Integral Accommodation Plant HistoricPG286C System X LE - Capital 2.12 Property ACPI Integral Accommodation Plant HistoricPG286M System X DLT Maintenance 2.12 Property ACPI Integral Accommodation Plant HistoricPG287A System X LE Switch Block 2.12 Property ACPI Integral Accommodation Plant HistoricPG288A System X LE Concentrator Set-Up 2.12 Property ACPI Integral Accommodation Plant HistoricPG289A System X LE Concentrator Duration 2.12 Property ACPI Integral Accommodation Plant HistoricPG300T OLO Point of Handover 2.12 Property ACPI Integral Accommodation Plant HistoricPG301T SDH-Tier 0-Lk 2.12 Property ACPI Integral Accommodation Plant HistoricPG311T SDH-Tier 1-STM1-Lk 2.12 Property ACPI Integral Accommodation Plant HistoricPG313T SDH-Tier 1-STM4-Lk 2.12 Property ACPI Integral Accommodation Plant HistoricPG315T SDH-Tier 1-STM16-Lk 2.12 Property ACPI Integral Accommodation Plant HistoricPG321T SDH-Tier 2-STM1-Lk 2.12 Property ACPI Integral Accommodation Plant HistoricPG323T SDH-Tier 2-STM4-Lk 2.12 Property ACPI Integral Accommodation Plant HistoricPG325T SDH-Tier 2-STM16-Lk 2.12 Property ACPI Integral Accommodation Plant HistoricPG331T SDH-Tier 3-STM1-Lk 2.12 Property ACPI Integral Accommodation Plant HistoricPG333T SDH-Tier 3-STM4-Lk 2.12 Property ACPI Integral Accommodation Plant HistoricPG335T SDH-Tier 3-STM16-Lk 2.12 Property ACPI Integral Accommodation Plant HistoricPG341T SDH-Tier 4-STM1-Lk 2.12 Property ACPI Integral Accommodation Plant HistoricPG343T SDH-Tier 4-STM4-Lk 2.12 Property ACPI Integral Accommodation Plant HistoricPG345T SDH-Tier 4-STM16-Lk 2.12 Property ACPI Integral Accommodation Plant HistoricPG350N WH Inner Core Fibre 2.12 Property ACPI Integral Accommodation Plant HistoricPG351T SDH-TierSC -STM1-Lk 2.12 Property ACPI Integral Accommodation Plant HistoricPG353T SDH-TierSC -STM4-Lk 2.12 Property ACPI Integral Accommodation Plant HistoricPG355T SDH-TierSC -STM16-Lk 2.12 Property ACPI Integral Accommodation Plant HistoricPG359T SDH-Traffic Grooming 2.12 Property ACPI Integral Accommodation Plant HistoricPG361T PDH-Metal-2Mbits/s-Lk 2.12 Property ACPI Integral Accommodation Plant HistoricPG365T PDH-Metal-34Mbits/s-Lk 2.12 Property ACPI Integral Accommodation Plant HistoricPG371T PDH-Optical-2Mbits/s-Lk 2.12 Property ACPI Integral Accommodation Plant HistoricPG373T PDH-Optical-8Mbits/s-Lk 2.12 Property ACPI Integral Accommodation Plant HistoricPG375T PDH-Optical-34Mbits/s-Lk 2.12 Property ACPI Integral Accommodation Plant HistoricPG377T PDH-Optical-140Mbits/s-Lk 2.12 Property ACPI Integral Accommodation Plant HistoricPG379T PDH-Optical-565Mbits/s-Lk 2.12 Property ACPI Integral Accommodation Plant HistoricPG381T MSH STM1 Link 2.12 Property ACPI Integral Accommodation Plant HistoricPG383T MSH STM16 Link 2.12 Property ACPI Integral Accommodation Plant HistoricPG385T MSH STM64 Link 2.12 Property ACPI Integral Accommodation Plant HistoricPG391T PDH-Radio-8Mbits/s-Lk 2.12 Property ACPI Integral Accommodation Plant HistoricPG393T PDH-Radio-34Mbits/s-Lk 2.12 Property ACPI Integral Accommodation Plant HistoricPG395T PDH-Radio-140Mbits/s-Lk 2.12 Property ACPI Integral Accommodation Plant HistoricPG399T PDH-Traffic Grooming 2.12 Property ACPI Integral Accommodation Plant HistoricPG400T ACE/ENA Core Equipment 2.12 Property ACPI Integral Accommodation Plant HistoricPG401A Netstream Equipment 2.12 Property ACPI Integral Accommodation Plant HistoricPG405A DMS100 Call Centre Switches 2.12 Property ACPI Integral Accommodation Plant HistoricPG408A Carrier Pre Selection Customer Set-Up 2.12 Property ACPI Integral Accommodation Plant Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG411P Analogue Connections 2.12 Property ACPI Integral Accommodation Plant HistoricPG412C 64K Electronics Capital 2.12 Property ACPI Integral Accommodation Plant HistoricPG412M 64K Electronics Maintenance 2.12 Property ACPI Integral Accommodation Plant HistoricPG412P 64K Connections 2.12 Property ACPI Integral Accommodation Plant HistoricPG413P Private Circuits Megastream and IX Conns 2.12 Property ACPI Integral Accommodation Plant HistoricPG414M Private Circuits Intntl Anal IPLC Cur 2.12 Property ACPI Integral Accommodation Plant HistoricPG415M Private Circuits Intntl Dig IPLC Current 2.12 Property ACPI Integral Accommodation Plant HistoricPG421S Private Circuits Analogue Instn 2.12 Property ACPI Integral Accommodation Plant HistoricPG422S Private Circuits Kilostream Instn 2.12 Property ACPI Integral Accommodation Plant HistoricPG426S Private Circuits AccessLine Installation 2.12 Property ACPI Integral Accommodation Plant HistoricPG440C ASDH 4x2MBit Capital 2.12 Property ACPI Integral Accommodation Plant HistoricPG440M ASDH 4x2MBit Maintenance 2.12 Property ACPI Integral Accommodation Plant HistoricPG441C ASDH 16x2MBit Capital 2.12 Property ACPI Integral Accommodation Plant HistoricPG441M ASDH 16x2MBit Maintenance 2.12 Property ACPI Integral Accommodation Plant HistoricPG442C 2MBit Copper Electric Capital 2.12 Property ACPI Integral Accommodation Plant HistoricPG442M 2MBit Copper Electric Maintenance 2.12 Property ACPI Integral Accommodation Plant HistoricPG443C 2MBit Fibre Electric Capital 2.12 Property ACPI Integral Accommodation Plant HistoricPG443M 2MBit Fibre Electric Maintenance 2.12 Property ACPI Integral Accommodation Plant HistoricPG444C 34MBit Fibre Electric Capital 2.12 Property ACPI Integral Accommodation Plant HistoricPG444M 34MBit Fibre Elect. Maintenance 2.12 Property ACPI Integral Accommodation Plant HistoricPG445C 140MBit Fibre Electric Capital 2.12 Property ACPI Integral Accommodation Plant HistoricPG445M 140MBit Fibre Elect. Maintenance 2.12 Property ACPI Integral Accommodation Plant HistoricPG446C 622MBit Fibre Elect. Capital 2.12 Property ACPI Integral Accommodation Plant HistoricPG446M 622MBit Fibre Elect. Maintenance 2.12 Property ACPI Integral Accommodation Plant HistoricPG447A SHDS Electronics 2.12 Property ACPI Integral Accommodation Plant HistoricPG461A Private Circuits Test & Maintenance Sys 2.12 Property ACPI Integral Accommodation Plant HistoricPG462A Private Circuits Customer Premises 2.12 Property ACPI Integral Accommodation Plant HistoricPG463A Private Circuits Testing 2.12 Property ACPI Integral Accommodation Plant HistoricPG483A Flexible Bandwidth Services 2.12 Property ACPI Integral Accommodation Plant HistoricPG502B SG&A Openreach Sales Product Management 2.12 Property ACPI Integral Accommodation Plant HistoricPG504B Number portability operational management 2.12 Property ACPI Integral Accommodation Plant HistoricPG505A SG & A Private Circuits 2.12 Property ACPI Integral Accommodation Plant HistoricPG506N SG & A PPC (Wholesale) 2.12 Property ACPI Integral Accommodation Plant HistoricPG511M Interconnect OCP Maintenance 2.12 Property ACPI Integral Accommodation Plant HistoricPG511P Interconnect OCP Provision 2.12 Property ACPI Integral Accommodation Plant HistoricPG512A Product Management Policy & Planning IX OLO 2.12 Property ACPI Integral Accommodation Plant HistoricPG570B OR Service Centre - Provision WLR PSTN/ISDN2 2.12 Property ACPI Integral Accommodation Plant HistoricPG571B OR Service Centre - Provision WLR ISDN30 2.12 Property ACPI Integral Accommodation Plant HistoricPG572B OR Service Centre - Provision LLU 2.12 Property ACPI Integral Accommodation Plant HistoricPG573B OR Service Centre - Provision Ethernet 2.12 Property ACPI Integral Accommodation Plant HistoricPG574B OR Service Centre - Provision NGA 2.12 Property ACPI Integral Accommodation Plant HistoricPG575B OR Service Centre - Assurance WLR PSTN/ISDN2 2.12 Property ACPI Integral Accommodation Plant HistoricPG576B OR Service Centre - Assurance WLR ISDN30 2.12 Property ACPI Integral Accommodation Plant HistoricPG577B OR Service Centre - Assurance LLU 2.12 Property ACPI Integral Accommodation Plant HistoricPG578B OR Service Centre - Assurance Ethernet 2.12 Property ACPI Integral Accommodation Plant HistoricPG579B OR Service Centre - Assurance NGA 2.12 Property ACPI Integral Accommodation Plant HistoricPG580B Broadband Boost 2.12 Property ACPI Integral Accommodation Plant HistoricPG583N SG&A Wholesale Residual 2.12 Property ACPI Integral Accommodation Plant HistoricPG584N SG&A Wholesale Other 2.12 Property ACPI Integral Accommodation Plant HistoricPG585A SG&A downstream Residual 2.12 Property ACPI Integral Accommodation Plant HistoricPG586N SG&A Interconnect 2.12 Property ACPI Integral Accommodation Plant HistoricPG609N SG&A Broadband 2.12 Property ACPI Integral Accommodation Plant HistoricPG622A Public Payphones Operations 2.12 Property ACPI Integral Accommodation Plant HistoricPG651B Number Portability-SetUCostOMCactivities 2.12 Property ACPI Integral Accommodation Plant HistoricPG653A ATM Customer Interface 2mb Cards 2.12 Property ACPI Integral Accommodation Plant Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG654A ATM Customer Interface 34mb Cards 2.12 Property ACPI Integral Accommodation Plant HistoricPG656A ATM Network Switching 2.12 Property ACPI Integral Accommodation Plant HistoricPG657A Framestream Switch 2.12 Property ACPI Integral Accommodation Plant HistoricPG658A ATM Customer Interface >155mb Cards 2.12 Property ACPI Integral Accommodation Plant HistoricPG659A ATM Network Interface Cards 2.12 Property ACPI Integral Accommodation Plant HistoricPG667A IP International Peering 2.12 Property ACPI Integral Accommodation Plant HistoricPG668A IP Network Management 2.12 Property ACPI Integral Accommodation Plant HistoricPG669A IP Network Dial IP 2.12 Property ACPI Integral Accommodation Plant HistoricPG670A IP Network Fixed Access 2.12 Property ACPI Integral Accommodation Plant HistoricPG671A IP Network VPN 2.12 Property ACPI Integral Accommodation Plant HistoricPG672A IP Network Broadband 2.12 Property ACPI Integral Accommodation Plant HistoricPG673A IP Network BT Intranet 2.12 Property ACPI Integral Accommodation Plant HistoricPG674A IP Core/Colossus 2.12 Property ACPI Integral Accommodation Plant HistoricPG675A IP VOIP Infrastructure 2.12 Property ACPI Integral Accommodation Plant HistoricPG676A IP Applications 2.12 Property ACPI Integral Accommodation Plant HistoricPG678A SIP servers 2.12 Property ACPI Integral Accommodation Plant HistoricPG721A Circuit Provision Digital Higher Order 2.12 Property ACPI Integral Accommodation Plant HistoricPG722A Circuit Provision Digital Public Network 2.12 Property ACPI Integral Accommodation Plant HistoricPG723A Circuit Provision Analogue Public Nwk 2.12 Property ACPI Integral Accommodation Plant HistoricPG732A Generic Data Amendments Network Costs 2.12 Property ACPI Integral Accommodation Plant HistoricPG761A Special Applications SMDS 2.12 Property ACPI Integral Accommodation Plant HistoricPG771A Special Applications Other Development 2.12 Property ACPI Integral Accommodation Plant HistoricPG772A Openreach Systems & Development (Product Specific) 2.12 Property ACPI Integral Accommodation Plant HistoricPG823P BT Own Use Private Circuits 2.12 Property ACPI Integral Accommodation Plant HistoricPG855A Border Gateway & Signalling Firewall 2.12 Property ACPI Integral Accommodation Plant HistoricPG857A CMSAN Combi Cards BB element 2.12 Property ACPI Integral Accommodation Plant HistoricPG858A CMSAN Combi Cards Voice element 2.12 Property ACPI Integral Accommodation Plant HistoricPG859A CMSAN Control Access 2.12 Property ACPI Integral Accommodation Plant HistoricPG860A CMSAN Control Transport 2.12 Property ACPI Integral Accommodation Plant HistoricPG861A CMSAN ISDN30 cards 2.12 Property ACPI Integral Accommodation Plant HistoricPG862A CMSAN Low Band SDSL cards =<2Mb 2.12 Property ACPI Integral Accommodation Plant HistoricPG863A CMSAN-FMSAN Length 2.12 Property ACPI Integral Accommodation Plant HistoricPG864A CMSAN-FMSAN Link 2.12 Property ACPI Integral Accommodation Plant HistoricPG865A Core-Core Length 2.12 Property ACPI Integral Accommodation Plant HistoricPG866A Core-Core Link 2.12 Property ACPI Integral Accommodation Plant HistoricPG867A Ethernet NTE 2.12 Property ACPI Integral Accommodation Plant HistoricPG869A FMSAN Control Transport 2.12 Property ACPI Integral Accommodation Plant HistoricPG872A FMSAN TDM cards 2.12 Property ACPI Integral Accommodation Plant HistoricPG873A FMSAN to WDM Length 2.12 Property ACPI Integral Accommodation Plant HistoricPG874A FMSAN to WDM Link 2.12 Property ACPI Integral Accommodation Plant HistoricPG875A INODE -Nwk features 2.12 Property ACPI Integral Accommodation Plant HistoricPG876A INODE-Voice Call Set-Up 2.12 Property ACPI Integral Accommodation Plant HistoricPG878A METRO BB LNS 2.12 Property ACPI Integral Accommodation Plant HistoricPG879A METRO BBL3 2.12 Property ACPI Integral Accommodation Plant HistoricPG880A METRO BEA - Broadband Edge Aggregator 2.12 Property ACPI Integral Accommodation Plant HistoricPG881A METRO BRAS - Broadband Remote Access Server 2.12 Property ACPI Integral Accommodation Plant HistoricPG882A METRO FER - Front End Router 2.12 Property ACPI Integral Accommodation Plant HistoricPG885A Metro-Core Length 2.12 Property ACPI Integral Accommodation Plant HistoricPG886A Metro-Core Link 2.12 Property ACPI Integral Accommodation Plant HistoricPG887A METRO-Edge Ethernet Bandwidth 2.12 Property ACPI Integral Accommodation Plant HistoricPG888A METRO-Edge Ethernet Port 2.12 Property ACPI Integral Accommodation Plant HistoricPG889A METRO-Infrastructure Ethernet 2.12 Property ACPI Integral Accommodation Plant HistoricPG890A METRO-Media Gateway 2.12 Property ACPI Integral Accommodation Plant HistoricPG892A METRO-Sync Racks 2.12 Property ACPI Integral Accommodation Plant HistoricPG893A MSPE Routers 2.12 Property ACPI Integral Accommodation Plant Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG895A P Router (large) CORE 2.12 Property ACPI Integral Accommodation Plant HistoricPG896A P Router METRO 2.12 Property ACPI Integral Accommodation Plant HistoricPG898A Core Directors 2.12 Property ACPI Integral Accommodation Plant HistoricPG899A WDM to Metro links Link 2.12 Property ACPI Integral Accommodation Plant HistoricPG900A WDM to Metro links: Length 2.12 Property ACPI Integral Accommodation Plant HistoricPG901A Ethernet Switches 2.12 Property ACPI Integral Accommodation Plant HistoricPG902A Ethernet Switch Access Cards 2.12 Property ACPI Integral Accommodation Plant HistoricPG911A Operator Services OA Inland 2.12 Property ACPI Integral Accommodation Plant HistoricPG912A Operator Services OA International 2.12 Property ACPI Integral Accommodation Plant HistoricPG924A DQ Non Chargeable 2.12 Property ACPI Integral Accommodation Plant HistoricPG933A Phonebooks 2.12 Property ACPI Integral Accommodation Plant HistoricPG950C GEA Access Fibre Spine 2.12 Property ACPI Integral Accommodation Plant HistoricPG950M GEA Access Fibre Spine Maintenance 2.12 Property ACPI Integral Accommodation Plant HistoricPG951C GEA Distribution Fibre 2.12 Property ACPI Integral Accommodation Plant HistoricPG951M GEA Distribution Fibre Maintenance 2.12 Property ACPI Integral Accommodation Plant HistoricPG952C GEA Electronics 2.12 Property ACPI Integral Accommodation Plant HistoricPG953C GEA DSLAM & Cabinets 2.12 Property ACPI Integral Accommodation Plant HistoricPG954C GEA Customer Site Installations 2.12 Property ACPI Integral Accommodation Plant HistoricPG955M GEA FTTC Repairs 2.12 Property ACPI Integral Accommodation Plant HistoricPG956M GEA FTTP Repairs 2.12 Property ACPI Integral Accommodation Plant HistoricPG957P GEA FTTP Provisions 2.12 Property ACPI Integral Accommodation Plant HistoricPG958P GEA FTTC Provisions 2.12 Property ACPI Integral Accommodation Plant HistoricPG959C Access Distribution Fibre 2.12 Property ACPI Integral Accommodation Plant HistoricPG980R Openreach Repayment Works 2.12 Property ACPI Integral Accommodation Plant HistoricPG981R Openreach Time Related Charges 2.12 Property ACPI Integral Accommodation Plant HistoricPG982R Openreach Managed Services for Wholesale 2.12 Property ACPI Integral Accommodation Plant HistoricPG984R Openreach Managed Services for Global 2.12 Property ACPI Integral Accommodation Plant HistoricPG985R Openreach Managed Services for Retail Other 2.12 Property ACPI Integral Accommodation Plant HistoricPG989A Special Fault Investigation 2.12 Property ACPI Integral Accommodation Plant HistoricPG111C Access Fibre Spine 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG111M Local Lines Fibre Cable Current 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG114L ISDN30 Connections 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG115C Local Lines Access Radio Capital Capital 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG115M Local Lines Access Radio Current 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG117C E Side Copper Capital 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG117M E Side Copper Current 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG118C D Side Copper Capital 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG118M D Side Copper Current 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG119A Telephony Over Passive Optical Network 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG121M Business PSTN Maintenance 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG122M Residential PSTN Maintenance 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG123M ISDN2 / Highway Maintenance 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG124A ISDN30 Capital / Maintenance 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG127A PSTN Line Cards 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG128A ISDN2/Highway Line Cards 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG129A Pair Gain 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG130A Local Loop Unbundling Tie Cables 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG132B OR LLU Hostel Rentals 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG132N WH LLU Hostel Rentals 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG136A Local Loop Unbundling Surveys 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG136N WH LLU Room Build 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG140A Routing and Records 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG142A MDF Hardware Jumpering 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG143A Software Jumpering 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG145B ADSL Connections (Openreach) 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG145N ADSL Connections (Wholesale) 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG147B SDSL Connections (Openreach) 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG147N SDSL Connections (Wholesale) 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG149A Dropwire Capital 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG150A ISDN2 Specific 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG151B TAMS (Openreach) 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG151N TAMS (Wholesale) 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG152B DSL Rentals (Openreach) 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG152N DSL Rentals overheads (Wholesale) 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG153N DSL Rentals depreciation (Wholesale) 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG170B OR Backhaul Fibre 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG197A FTTC Service Delivery & Development 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG198A FTTP Development 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG213C Local Exchanges UXD Capital 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG213M Local Exchanges UXD Current 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG216C Local Exchanges General Switchboards Cap 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG216M Local Exchanges General Switchboards Cur 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG217E LE Frames Capital (Openreach) 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG217F LE Frames Current (Openreach) 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG217Q LE Frames Capital (Wholesale) 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG217R LE Frames Current (Wholesale) 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG219M Local Exch Operations & Surveillance Cur 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG224A Universal Card Platform Equipment 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG227A Main Exchanges ASUs 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG228A Signalling Transfer Point and Edge Link Monitors 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG229A Signalling Point Relay and Core Link Monitors 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG240A Line Test Equipment 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG241A Repair Handling Duty 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG249C Main Exchange DLT - Capital 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG249M Main Exchange DLT - Current 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG254A Main Exchange - Intelligent Access & Messaging 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG255B Main Exchange Switchblock 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG257C Main Exchange Processors - Capital 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG257M Main Exchange Processors - Current 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG260A Intelligent Contact Manager - PR0 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG276A CISL 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG280C AXE10 LE Processor - Capital 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG280M AXE10 LE Processor - Current 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG281C AXE10 LE DLT - Capital 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG281M AXE10 LE DLT Maintenance 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG282A AXE10 LE Switch Block 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG283A AXE10 LE Concentrator Set-Up 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG284A AXE10 LE Concentrator Duration 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG285C System X LE Processor - Capital 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG285M System X LE Processor - Current 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG286C System X LE - Capital 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG286M System X DLT Maintenance 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG287A System X LE Switch Block 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG288A System X LE Concentrator Set-Up 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG289A System X LE Concentrator Duration 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG300T OLO Point of Handover 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG301T SDH-Tier 0-Lk 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG311T SDH-Tier 1-STM1-Lk 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG313T SDH-Tier 1-STM4-Lk 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG315T SDH-Tier 1-STM16-Lk 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport Historic

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BT Detailed Valuation Methodology MAPPING OF PLANT GROUPS TO DVM ASSET CATEGORIES ANNEX 4

August 2008 Page 172 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG321T SDH-Tier 2-STM1-Lk 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG323T SDH-Tier 2-STM4-Lk 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG325T SDH-Tier 2-STM16-Lk 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG331T SDH-Tier 3-STM1-Lk 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG333T SDH-Tier 3-STM4-Lk 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG335T SDH-Tier 3-STM16-Lk 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG341T SDH-Tier 4-STM1-Lk 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG343T SDH-Tier 4-STM4-Lk 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG345T SDH-Tier 4-STM16-Lk 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG350N WH Inner Core Fibre 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG351T SDH-TierSC -STM1-Lk 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG353T SDH-TierSC -STM4-Lk 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG355T SDH-TierSC -STM16-Lk 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG359T SDH-Traffic Grooming 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG361T PDH-Metal-2Mbits/s-Lk 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG365T PDH-Metal-34Mbits/s-Lk 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG367T PDH-Metal-140Mbits/s-Lk 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG371T PDH-Optical-2Mbits/s-Lk 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG373T PDH-Optical-8Mbits/s-Lk 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG375T PDH-Optical-34Mbits/s-Lk 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG377T PDH-Optical-140Mbits/s-Lk 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG379T PDH-Optical-565Mbits/s-Lk 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG381T MSH STM1 Link 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG383T MSH STM16 Link 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG385T MSH STM64 Link 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG391T PDH-Radio-8Mbits/s-Lk 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG393T PDH-Radio-34Mbits/s-Lk 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG395T PDH-Radio-140Mbits/s-Lk 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG399T PDH-Traffic Grooming 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG400T ACE/ENA Core Equipment 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG401A Netstream Equipment 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG405A DMS100 Call Centre Switches 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG408A Carrier Pre Selection Customer Set-Up 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG411C Analogue Electric Capital 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG411P Analogue Connections 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG412C 64K Electronics Capital 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG412M 64K Electronics Maintenance 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG412P 64K Connections 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG413P Private Circuits Megastream and IX Conns 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG414M Private Circuits Intntl Anal IPLC Cur 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG415M Private Circuits Intntl Dig IPLC Current 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG421S Private Circuits Analogue Instn 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG422S Private Circuits Kilostream Instn 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG426S Private Circuits AccessLine Installation 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG440C ASDH 4x2MBit Capital 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG440M ASDH 4x2MBit Maintenance 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG441C ASDH 16x2MBit Capital 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG441M ASDH 16x2MBit Maintenance 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG442C 2MBit Copper Electric Capital 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG442M 2MBit Copper Electric Maintenance 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG443C 2MBit Fibre Electric Capital 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG443M 2MBit Fibre Electric Maintenance 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG444C 34MBit Fibre Electric Capital 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG444M 34MBit Fibre Elect. Maintenance 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG445C 140MBit Fibre Electric Capital 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport Historic

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BT Detailed Valuation Methodology MAPPING OF PLANT GROUPS TO DVM ASSET CATEGORIES ANNEX 4

August 2008 Page 173 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG445M 140MBit Fibre Elect. Maintenance 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG446C 622MBit Fibre Elect. Capital 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG446M 622MBit Fibre Elect. Maintenance 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG447A SHDS Electronics 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG461A Private Circuits Test & Maintenance Sys 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG462A Private Circuits Customer Premises 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG463A Private Circuits Testing 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG483A Flexible Bandwidth Services 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG502B SG&A Openreach Sales Product Management 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG504B Number portability operational management 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG505A SG & A Private Circuits 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG506N SG & A PPC (Wholesale) 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG511M Interconnect OCP Maintenance 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG511P Interconnect OCP Provision 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG512A Product Management Policy & Planning IX OLO 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG570B OR Service Centre - Provision WLR PSTN/ISDN2 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG571B OR Service Centre - Provision WLR ISDN30 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG572B OR Service Centre - Provision LLU 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG573B OR Service Centre - Provision Ethernet 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG574B OR Service Centre - Provision NGA 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG575B OR Service Centre - Assurance WLR PSTN/ISDN2 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG576B OR Service Centre - Assurance WLR ISDN30 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG577B OR Service Centre - Assurance LLU 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG578B OR Service Centre - Assurance Ethernet 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG579B OR Service Centre - Assurance NGA 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG580B Broadband Boost 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG583N SG&A Wholesale Residual 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG584N SG&A Wholesale Other 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG585A SG&A downstream Residual 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG586N SG&A Interconnect 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG609N SG&A Broadband 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG622A Public Payphones Operations 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG651B Number Portability-SetUCostOMCactivities 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG653A ATM Customer Interface 2mb Cards 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG654A ATM Customer Interface 34mb Cards 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG656A ATM Network Switching 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG657A Framestream Switch 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG658A ATM Customer Interface >155mb Cards 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG659A ATM Network Interface Cards 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG667A IP International Peering 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG668A IP Network Management 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG669A IP Network Dial IP 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG670A IP Network Fixed Access 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG671A IP Network VPN 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG672A IP Network Broadband 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG673A IP Network BT Intranet 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG674A IP Core/Colossus 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG675A IP VOIP Infrastructure 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG676A IP Applications 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG678A SIP servers 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG721A Circuit Provision Digital Higher Order 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG722A Circuit Provision Digital Public Network 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG723A Circuit Provision Analogue Public Nwk 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG732A Generic Data Amendments Network Costs 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG761A Special Applications SMDS 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport Historic

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BT Detailed Valuation Methodology MAPPING OF PLANT GROUPS TO DVM ASSET CATEGORIES ANNEX 4

August 2008 Page 174 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG771A Special Applications Other Development 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG772A Openreach Systems & Development (Product Specific) 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG823P BT Own Use Private Circuits 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG855A Border Gateway & Signalling Firewall 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG856A CMSAN ISDN2 cards 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG857A CMSAN Combi Cards BB element 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG858A CMSAN Combi Cards Voice element 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG859A CMSAN Control Access 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG860A CMSAN Control Transport 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG861A CMSAN ISDN30 cards 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG862A CMSAN Low Band SDSL cards =<2Mb 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG863A CMSAN-FMSAN Length 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG864A CMSAN-FMSAN Link 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG865A Core-Core Length 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG866A Core-Core Link 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG867A Ethernet NTE 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG869A FMSAN Control Transport 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG872A FMSAN TDM cards 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG873A FMSAN to WDM Length 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG874A FMSAN to WDM Link 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG875A INODE -Nwk features 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG876A INODE-Voice Call Set-Up 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG877A ISDN30 NTE 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG878A METRO BB LNS 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG879A METRO BBL3 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG880A METRO BEA - Broadband Edge Aggregator 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG881A METRO BRAS - Broadband Remote Access Server 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG882A METRO FER - Front End Router 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG885A Metro-Core Length 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG886A Metro-Core Link 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG887A METRO-Edge Ethernet Bandwidth 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG888A METRO-Edge Ethernet Port 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG889A METRO-Infrastructure Ethernet 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG890A METRO-Media Gateway 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG892A METRO-Sync Racks 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG893A MSPE Routers 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG895A P Router (large) CORE 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG896A P Router METRO 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG898A Core Directors 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG899A WDM to Metro links Link 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG900A WDM to Metro links: Length 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG901A Ethernet Switches 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG902A Ethernet Switch Access Cards 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG911A Operator Services OA Inland 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG912A Operator Services OA International 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG924A DQ Non Chargeable 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG933A Phonebooks 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG950C GEA Access Fibre Spine 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG950M GEA Access Fibre Spine Maintenance 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG951C GEA Distribution Fibre 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG951M GEA Distribution Fibre Maintenance 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG952C GEA Electronics 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG953C GEA DSLAM & Cabinets 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG954C GEA Customer Site Installations 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG955M GEA FTTC Repairs 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport Historic

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BT Detailed Valuation Methodology MAPPING OF PLANT GROUPS TO DVM ASSET CATEGORIES ANNEX 4

August 2008 Page 175 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG956M GEA FTTP Repairs 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG957P GEA FTTP Provisions 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG958P GEA FTTC Provisions 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG959C Access Distribution Fibre 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG980R Openreach Repayment Works 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG981R Openreach Time Related Charges 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG982R Openreach Managed Services for Wholesale 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG984R Openreach Managed Services for Global 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG985R Openreach Managed Services for Retail Other 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG989A Special Fault Investigation 2.12 Property ACPM Accomm Plant, Equipt Related - Motor Transport HistoricPG115C Local Lines Access Radio Capital Capital 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG124A ISDN30 Capital / Maintenance 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG127A PSTN Line Cards 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG128A ISDN2/Highway Line Cards 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG132B OR LLU Hostel Rentals 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG132N WH LLU Hostel Rentals 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG136N WH LLU Room Build 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG152N DSL Rentals overheads (Wholesale) 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG213C Local Exchanges UXD Capital 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG224A Universal Card Platform Equipment 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG227A Main Exchanges ASUs 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG228A Signalling Transfer Point and Edge Link Monitors 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG229A Signalling Point Relay and Core Link Monitors 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG249C Main Exchange DLT - Capital 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG254A Main Exchange - Intelligent Access & Messaging 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG255B Main Exchange Switchblock 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG257C Main Exchange Processors - Capital 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG260A Intelligent Contact Manager - PR0 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG276A CISL 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG280C AXE10 LE Processor - Capital 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG281C AXE10 LE DLT - Capital 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG282A AXE10 LE Switch Block 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG283A AXE10 LE Concentrator Set-Up 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG284A AXE10 LE Concentrator Duration 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG285C System X LE Processor - Capital 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG286C System X LE - Capital 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG287A System X LE Switch Block 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG288A System X LE Concentrator Set-Up 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG289A System X LE Concentrator Duration 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG301T SDH-Tier 0-Lk 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG311T SDH-Tier 1-STM1-Lk 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG313T SDH-Tier 1-STM4-Lk 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG315T SDH-Tier 1-STM16-Lk 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG321T SDH-Tier 2-STM1-Lk 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG323T SDH-Tier 2-STM4-Lk 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG325T SDH-Tier 2-STM16-Lk 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG331T SDH-Tier 3-STM1-Lk 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG333T SDH-Tier 3-STM4-Lk 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG335T SDH-Tier 3-STM16-Lk 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG341T SDH-Tier 4-STM1-Lk 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG343T SDH-Tier 4-STM4-Lk 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG345T SDH-Tier 4-STM16-Lk 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG351T SDH-TierSC -STM1-Lk 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG353T SDH-TierSC -STM4-Lk 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG355T SDH-TierSC -STM16-Lk 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings Historic

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August 2008 Page 176 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG359T SDH-Traffic Grooming 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG361T PDH-Metal-2Mbits/s-Lk 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG371T PDH-Optical-2Mbits/s-Lk 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG373T PDH-Optical-8Mbits/s-Lk 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG375T PDH-Optical-34Mbits/s-Lk 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG377T PDH-Optical-140Mbits/s-Lk 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG379T PDH-Optical-565Mbits/s-Lk 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG381T MSH STM1 Link 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG383T MSH STM16 Link 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG385T MSH STM64 Link 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG391T PDH-Radio-8Mbits/s-Lk 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG393T PDH-Radio-34Mbits/s-Lk 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG395T PDH-Radio-140Mbits/s-Lk 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG399T PDH-Traffic Grooming 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG400T ACE/ENA Core Equipment 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG405A DMS100 Call Centre Switches 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG412C 64K Electronics Capital 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG440C ASDH 4x2MBit Capital 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG441C ASDH 16x2MBit Capital 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG442C 2MBit Copper Electric Capital 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG443C 2MBit Fibre Electric Capital 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG444C 34MBit Fibre Electric Capital 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG445C 140MBit Fibre Electric Capital 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG446C 622MBit Fibre Elect. Capital 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG447A SHDS Electronics 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG653A ATM Customer Interface 2mb Cards 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG654A ATM Customer Interface 34mb Cards 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG656A ATM Network Switching 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG657A Framestream Switch 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG658A ATM Customer Interface >155mb Cards 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG659A ATM Network Interface Cards 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG668A IP Network Management 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG670A IP Network Fixed Access 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG671A IP Network VPN 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG672A IP Network Broadband 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG673A IP Network BT Intranet 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG674A IP Core/Colossus 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG675A IP VOIP Infrastructure 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG678A SIP servers 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG857A CMSAN Combi Cards BB element 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG858A CMSAN Combi Cards Voice element 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG859A CMSAN Control Access 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG860A CMSAN Control Transport 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG861A CMSAN ISDN30 cards 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG862A CMSAN Low Band SDSL cards =<2Mb 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG864A CMSAN-FMSAN Link 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG866A Core-Core Link 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG869A FMSAN Control Transport 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG872A FMSAN TDM cards 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG874A FMSAN to WDM Link 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG875A INODE -Nwk features 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG876A INODE-Voice Call Set-Up 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG878A METRO BB LNS 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG879A METRO BBL3 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG880A METRO BEA - Broadband Edge Aggregator 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings Historic

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August 2008 Page 177 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG881A METRO BRAS - Broadband Remote Access Server 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG882A METRO FER - Front End Router 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG886A Metro-Core Link 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG887A METRO-Edge Ethernet Bandwidth 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG888A METRO-Edge Ethernet Port 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG889A METRO-Infrastructure Ethernet 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG890A METRO-Media Gateway 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG892A METRO-Sync Racks 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG893A MSPE Routers 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG895A P Router (large) CORE 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG896A P Router METRO 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG898A Core Directors 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG899A WDM to Metro links Link 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG901A Ethernet Switches 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG902A Ethernet Switch Access Cards 2.12 Property ACPN Accomm Plant, Equipt Related - Ntwk Op'l Buildings HistoricPG111C Access Fibre Spine 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG111M Local Lines Fibre Cable Current 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG114L ISDN30 Connections 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG115C Local Lines Access Radio Capital Capital 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG115M Local Lines Access Radio Current 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG117C E Side Copper Capital 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG117M E Side Copper Current 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG118C D Side Copper Capital 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG118M D Side Copper Current 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG119A Telephony Over Passive Optical Network 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG121M Business PSTN Maintenance 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG122M Residential PSTN Maintenance 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG123M ISDN2 / Highway Maintenance 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG124A ISDN30 Capital / Maintenance 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG127A PSTN Line Cards 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG128A ISDN2/Highway Line Cards 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG129A Pair Gain 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG130A Local Loop Unbundling Tie Cables 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG132B OR LLU Hostel Rentals 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG132N WH LLU Hostel Rentals 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG136A Local Loop Unbundling Surveys 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG136N WH LLU Room Build 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG140A Routing and Records 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG142A MDF Hardware Jumpering 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG143A Software Jumpering 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG145B ADSL Connections (Openreach) 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG145N ADSL Connections (Wholesale) 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG147B SDSL Connections (Openreach) 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG147N SDSL Connections (Wholesale) 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG149A Dropwire Capital 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG150A ISDN2 Specific 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG151B TAMS (Openreach) 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG151N TAMS (Wholesale) 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG152B DSL Rentals (Openreach) 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG152N DSL Rentals overheads (Wholesale) 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG153N DSL Rentals depreciation (Wholesale) 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG170B OR Backhaul Fibre 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG197A FTTC Service Delivery & Development 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG198A FTTP Development 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG213C Local Exchanges UXD Capital 2.12 Property ACPR Accommodation Plant Communication Rooms Historic

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August 2008 Page 178 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG213M Local Exchanges UXD Current 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG216C Local Exchanges General Switchboards Cap 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG216M Local Exchanges General Switchboards Cur 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG217E LE Frames Capital (Openreach) 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG217F LE Frames Current (Openreach) 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG217Q LE Frames Capital (Wholesale) 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG217R LE Frames Current (Wholesale) 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG219M Local Exch Operations & Surveillance Cur 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG224A Universal Card Platform Equipment 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG227A Main Exchanges ASUs 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG228A Signalling Transfer Point and Edge Link Monitors 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG229A Signalling Point Relay and Core Link Monitors 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG240A Line Test Equipment 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG241A Repair Handling Duty 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG249C Main Exchange DLT - Capital 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG249M Main Exchange DLT - Current 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG254A Main Exchange - Intelligent Access & Messaging 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG255B Main Exchange Switchblock 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG257C Main Exchange Processors - Capital 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG257M Main Exchange Processors - Current 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG260A Intelligent Contact Manager - PR0 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG276A CISL 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG280C AXE10 LE Processor - Capital 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG280M AXE10 LE Processor - Current 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG281C AXE10 LE DLT - Capital 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG281M AXE10 LE DLT Maintenance 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG282A AXE10 LE Switch Block 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG283A AXE10 LE Concentrator Set-Up 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG284A AXE10 LE Concentrator Duration 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG285C System X LE Processor - Capital 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG285M System X LE Processor - Current 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG286C System X LE - Capital 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG286M System X DLT Maintenance 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG287A System X LE Switch Block 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG288A System X LE Concentrator Set-Up 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG289A System X LE Concentrator Duration 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG300T OLO Point of Handover 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG301T SDH-Tier 0-Lk 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG311T SDH-Tier 1-STM1-Lk 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG313T SDH-Tier 1-STM4-Lk 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG315T SDH-Tier 1-STM16-Lk 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG321T SDH-Tier 2-STM1-Lk 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG323T SDH-Tier 2-STM4-Lk 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG325T SDH-Tier 2-STM16-Lk 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG331T SDH-Tier 3-STM1-Lk 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG333T SDH-Tier 3-STM4-Lk 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG335T SDH-Tier 3-STM16-Lk 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG341T SDH-Tier 4-STM1-Lk 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG343T SDH-Tier 4-STM4-Lk 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG345T SDH-Tier 4-STM16-Lk 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG350N WH Inner Core Fibre 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG351T SDH-TierSC -STM1-Lk 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG353T SDH-TierSC -STM4-Lk 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG355T SDH-TierSC -STM16-Lk 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG359T SDH-Traffic Grooming 2.12 Property ACPR Accommodation Plant Communication Rooms Historic

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August 2008 Page 179 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG361T PDH-Metal-2Mbits/s-Lk 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG365T PDH-Metal-34Mbits/s-Lk 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG367T PDH-Metal-140Mbits/s-Lk 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG371T PDH-Optical-2Mbits/s-Lk 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG373T PDH-Optical-8Mbits/s-Lk 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG375T PDH-Optical-34Mbits/s-Lk 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG377T PDH-Optical-140Mbits/s-Lk 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG379T PDH-Optical-565Mbits/s-Lk 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG381T MSH STM1 Link 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG383T MSH STM16 Link 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG385T MSH STM64 Link 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG391T PDH-Radio-8Mbits/s-Lk 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG393T PDH-Radio-34Mbits/s-Lk 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG395T PDH-Radio-140Mbits/s-Lk 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG399T PDH-Traffic Grooming 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG400T ACE/ENA Core Equipment 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG401A Netstream Equipment 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG405A DMS100 Call Centre Switches 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG408A Carrier Pre Selection Customer Set-Up 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG411C Analogue Electric Capital 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG411P Analogue Connections 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG412C 64K Electronics Capital 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG412M 64K Electronics Maintenance 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG412P 64K Connections 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG413P Private Circuits Megastream and IX Conns 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG414M Private Circuits Intntl Anal IPLC Cur 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG415M Private Circuits Intntl Dig IPLC Current 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG421S Private Circuits Analogue Instn 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG422S Private Circuits Kilostream Instn 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG426S Private Circuits AccessLine Installation 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG440C ASDH 4x2MBit Capital 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG440M ASDH 4x2MBit Maintenance 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG441C ASDH 16x2MBit Capital 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG441M ASDH 16x2MBit Maintenance 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG442C 2MBit Copper Electric Capital 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG442M 2MBit Copper Electric Maintenance 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG443C 2MBit Fibre Electric Capital 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG443M 2MBit Fibre Electric Maintenance 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG444C 34MBit Fibre Electric Capital 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG444M 34MBit Fibre Elect. Maintenance 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG445C 140MBit Fibre Electric Capital 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG445M 140MBit Fibre Elect. Maintenance 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG446C 622MBit Fibre Elect. Capital 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG446M 622MBit Fibre Elect. Maintenance 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG447A SHDS Electronics 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG461A Private Circuits Test & Maintenance Sys 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG462A Private Circuits Customer Premises 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG463A Private Circuits Testing 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG483A Flexible Bandwidth Services 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG502B SG&A Openreach Sales Product Management 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG504B Number portability operational management 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG505A SG & A Private Circuits 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG506N SG & A PPC (Wholesale) 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG511M Interconnect OCP Maintenance 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG511P Interconnect OCP Provision 2.12 Property ACPR Accommodation Plant Communication Rooms Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG512A Product Management Policy & Planning IX OLO 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG570B OR Service Centre - Provision WLR PSTN/ISDN2 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG571B OR Service Centre - Provision WLR ISDN30 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG572B OR Service Centre - Provision LLU 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG573B OR Service Centre - Provision Ethernet 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG574B OR Service Centre - Provision NGA 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG575B OR Service Centre - Assurance WLR PSTN/ISDN2 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG576B OR Service Centre - Assurance WLR ISDN30 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG577B OR Service Centre - Assurance LLU 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG578B OR Service Centre - Assurance Ethernet 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG579B OR Service Centre - Assurance NGA 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG580B Broadband Boost 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG583N SG&A Wholesale Residual 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG584N SG&A Wholesale Other 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG585A SG&A downstream Residual 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG586N SG&A Interconnect 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG609N SG&A Broadband 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG622A Public Payphones Operations 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG651B Number Portability-SetUCostOMCactivities 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG653A ATM Customer Interface 2mb Cards 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG654A ATM Customer Interface 34mb Cards 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG656A ATM Network Switching 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG657A Framestream Switch 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG658A ATM Customer Interface >155mb Cards 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG659A ATM Network Interface Cards 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG667A IP International Peering 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG668A IP Network Management 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG669A IP Network Dial IP 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG670A IP Network Fixed Access 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG671A IP Network VPN 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG672A IP Network Broadband 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG673A IP Network BT Intranet 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG674A IP Core/Colossus 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG675A IP VOIP Infrastructure 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG676A IP Applications 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG678A SIP servers 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG721A Circuit Provision Digital Higher Order 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG722A Circuit Provision Digital Public Network 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG723A Circuit Provision Analogue Public Nwk 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG732A Generic Data Amendments Network Costs 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG761A Special Applications SMDS 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG771A Special Applications Other Development 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG772A Openreach Systems & Development (Product Specific) 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG823P BT Own Use Private Circuits 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG855A Border Gateway & Signalling Firewall 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG856A CMSAN ISDN2 cards 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG857A CMSAN Combi Cards BB element 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG858A CMSAN Combi Cards Voice element 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG859A CMSAN Control Access 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG860A CMSAN Control Transport 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG861A CMSAN ISDN30 cards 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG862A CMSAN Low Band SDSL cards =<2Mb 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG863A CMSAN-FMSAN Length 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG864A CMSAN-FMSAN Link 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG865A Core-Core Length 2.12 Property ACPR Accommodation Plant Communication Rooms Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG866A Core-Core Link 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG867A Ethernet NTE 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG869A FMSAN Control Transport 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG872A FMSAN TDM cards 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG873A FMSAN to WDM Length 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG874A FMSAN to WDM Link 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG875A INODE -Nwk features 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG876A INODE-Voice Call Set-Up 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG877A ISDN30 NTE 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG878A METRO BB LNS 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG879A METRO BBL3 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG880A METRO BEA - Broadband Edge Aggregator 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG881A METRO BRAS - Broadband Remote Access Server 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG882A METRO FER - Front End Router 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG885A Metro-Core Length 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG886A Metro-Core Link 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG887A METRO-Edge Ethernet Bandwidth 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG888A METRO-Edge Ethernet Port 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG889A METRO-Infrastructure Ethernet 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG890A METRO-Media Gateway 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG892A METRO-Sync Racks 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG893A MSPE Routers 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG895A P Router (large) CORE 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG896A P Router METRO 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG898A Core Directors 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG899A WDM to Metro links Link 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG900A WDM to Metro links: Length 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG901A Ethernet Switches 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG902A Ethernet Switch Access Cards 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG911A Operator Services OA Inland 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG912A Operator Services OA International 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG924A DQ Non Chargeable 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG933A Phonebooks 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG950C GEA Access Fibre Spine 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG950M GEA Access Fibre Spine Maintenance 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG951C GEA Distribution Fibre 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG951M GEA Distribution Fibre Maintenance 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG952C GEA Electronics 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG953C GEA DSLAM & Cabinets 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG954C GEA Customer Site Installations 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG955M GEA FTTC Repairs 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG956M GEA FTTP Repairs 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG957P GEA FTTP Provisions 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG958P GEA FTTC Provisions 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG959C Access Distribution Fibre 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG980R Openreach Repayment Works 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG981R Openreach Time Related Charges 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG982R Openreach Managed Services for Wholesale 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG984R Openreach Managed Services for Global 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG985R Openreach Managed Services for Retail Other 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG989A Special Fault Investigation 2.12 Property ACPR Accommodation Plant Communication Rooms HistoricPG111C Access Fibre Spine 2.12 Property ACPS Accommodation Plant, Security HistoricPG111M Local Lines Fibre Cable Current 2.12 Property ACPS Accommodation Plant, Security HistoricPG114L ISDN30 Connections 2.12 Property ACPS Accommodation Plant, Security HistoricPG115C Local Lines Access Radio Capital Capital 2.12 Property ACPS Accommodation Plant, Security Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG115M Local Lines Access Radio Current 2.12 Property ACPS Accommodation Plant, Security HistoricPG117C E Side Copper Capital 2.12 Property ACPS Accommodation Plant, Security HistoricPG117M E Side Copper Current 2.12 Property ACPS Accommodation Plant, Security HistoricPG118C D Side Copper Capital 2.12 Property ACPS Accommodation Plant, Security HistoricPG118M D Side Copper Current 2.12 Property ACPS Accommodation Plant, Security HistoricPG119A Telephony Over Passive Optical Network 2.12 Property ACPS Accommodation Plant, Security HistoricPG121M Business PSTN Maintenance 2.12 Property ACPS Accommodation Plant, Security HistoricPG122M Residential PSTN Maintenance 2.12 Property ACPS Accommodation Plant, Security HistoricPG123M ISDN2 / Highway Maintenance 2.12 Property ACPS Accommodation Plant, Security HistoricPG124A ISDN30 Capital / Maintenance 2.12 Property ACPS Accommodation Plant, Security HistoricPG127A PSTN Line Cards 2.12 Property ACPS Accommodation Plant, Security HistoricPG128A ISDN2/Highway Line Cards 2.12 Property ACPS Accommodation Plant, Security HistoricPG129A Pair Gain 2.12 Property ACPS Accommodation Plant, Security HistoricPG130A Local Loop Unbundling Tie Cables 2.12 Property ACPS Accommodation Plant, Security HistoricPG132B OR LLU Hostel Rentals 2.12 Property ACPS Accommodation Plant, Security HistoricPG132N WH LLU Hostel Rentals 2.12 Property ACPS Accommodation Plant, Security HistoricPG136A Local Loop Unbundling Surveys 2.12 Property ACPS Accommodation Plant, Security HistoricPG136N WH LLU Room Build 2.12 Property ACPS Accommodation Plant, Security HistoricPG140A Routing and Records 2.12 Property ACPS Accommodation Plant, Security HistoricPG142A MDF Hardware Jumpering 2.12 Property ACPS Accommodation Plant, Security HistoricPG143A Software Jumpering 2.12 Property ACPS Accommodation Plant, Security HistoricPG145B ADSL Connections (Openreach) 2.12 Property ACPS Accommodation Plant, Security HistoricPG145N ADSL Connections (Wholesale) 2.12 Property ACPS Accommodation Plant, Security HistoricPG147B SDSL Connections (Openreach) 2.12 Property ACPS Accommodation Plant, Security HistoricPG147N SDSL Connections (Wholesale) 2.12 Property ACPS Accommodation Plant, Security HistoricPG149A Dropwire Capital 2.12 Property ACPS Accommodation Plant, Security HistoricPG150A ISDN2 Specific 2.12 Property ACPS Accommodation Plant, Security HistoricPG151B TAMS (Openreach) 2.12 Property ACPS Accommodation Plant, Security HistoricPG151N TAMS (Wholesale) 2.12 Property ACPS Accommodation Plant, Security HistoricPG152B DSL Rentals (Openreach) 2.12 Property ACPS Accommodation Plant, Security HistoricPG152N DSL Rentals overheads (Wholesale) 2.12 Property ACPS Accommodation Plant, Security HistoricPG153N DSL Rentals depreciation (Wholesale) 2.12 Property ACPS Accommodation Plant, Security HistoricPG170B OR Backhaul Fibre 2.12 Property ACPS Accommodation Plant, Security HistoricPG197A FTTC Service Delivery & Development 2.12 Property ACPS Accommodation Plant, Security HistoricPG198A FTTP Development 2.12 Property ACPS Accommodation Plant, Security HistoricPG213C Local Exchanges UXD Capital 2.12 Property ACPS Accommodation Plant, Security HistoricPG213M Local Exchanges UXD Current 2.12 Property ACPS Accommodation Plant, Security HistoricPG216C Local Exchanges General Switchboards Cap 2.12 Property ACPS Accommodation Plant, Security HistoricPG216M Local Exchanges General Switchboards Cur 2.12 Property ACPS Accommodation Plant, Security HistoricPG217E LE Frames Capital (Openreach) 2.12 Property ACPS Accommodation Plant, Security HistoricPG217F LE Frames Current (Openreach) 2.12 Property ACPS Accommodation Plant, Security HistoricPG217Q LE Frames Capital (Wholesale) 2.12 Property ACPS Accommodation Plant, Security HistoricPG217R LE Frames Current (Wholesale) 2.12 Property ACPS Accommodation Plant, Security HistoricPG219M Local Exch Operations & Surveillance Cur 2.12 Property ACPS Accommodation Plant, Security HistoricPG224A Universal Card Platform Equipment 2.12 Property ACPS Accommodation Plant, Security HistoricPG227A Main Exchanges ASUs 2.12 Property ACPS Accommodation Plant, Security HistoricPG228A Signalling Transfer Point and Edge Link Monitors 2.12 Property ACPS Accommodation Plant, Security HistoricPG229A Signalling Point Relay and Core Link Monitors 2.12 Property ACPS Accommodation Plant, Security HistoricPG240A Line Test Equipment 2.12 Property ACPS Accommodation Plant, Security HistoricPG241A Repair Handling Duty 2.12 Property ACPS Accommodation Plant, Security HistoricPG249C Main Exchange DLT - Capital 2.12 Property ACPS Accommodation Plant, Security HistoricPG249M Main Exchange DLT - Current 2.12 Property ACPS Accommodation Plant, Security HistoricPG254A Main Exchange - Intelligent Access & Messaging 2.12 Property ACPS Accommodation Plant, Security HistoricPG255B Main Exchange Switchblock 2.12 Property ACPS Accommodation Plant, Security HistoricPG257C Main Exchange Processors - Capital 2.12 Property ACPS Accommodation Plant, Security Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG257M Main Exchange Processors - Current 2.12 Property ACPS Accommodation Plant, Security HistoricPG260A Intelligent Contact Manager - PR0 2.12 Property ACPS Accommodation Plant, Security HistoricPG276A CISL 2.12 Property ACPS Accommodation Plant, Security HistoricPG280C AXE10 LE Processor - Capital 2.12 Property ACPS Accommodation Plant, Security HistoricPG280M AXE10 LE Processor - Current 2.12 Property ACPS Accommodation Plant, Security HistoricPG281C AXE10 LE DLT - Capital 2.12 Property ACPS Accommodation Plant, Security HistoricPG281M AXE10 LE DLT Maintenance 2.12 Property ACPS Accommodation Plant, Security HistoricPG282A AXE10 LE Switch Block 2.12 Property ACPS Accommodation Plant, Security HistoricPG283A AXE10 LE Concentrator Set-Up 2.12 Property ACPS Accommodation Plant, Security HistoricPG284A AXE10 LE Concentrator Duration 2.12 Property ACPS Accommodation Plant, Security HistoricPG285C System X LE Processor - Capital 2.12 Property ACPS Accommodation Plant, Security HistoricPG285M System X LE Processor - Current 2.12 Property ACPS Accommodation Plant, Security HistoricPG286C System X LE - Capital 2.12 Property ACPS Accommodation Plant, Security HistoricPG286M System X DLT Maintenance 2.12 Property ACPS Accommodation Plant, Security HistoricPG287A System X LE Switch Block 2.12 Property ACPS Accommodation Plant, Security HistoricPG288A System X LE Concentrator Set-Up 2.12 Property ACPS Accommodation Plant, Security HistoricPG289A System X LE Concentrator Duration 2.12 Property ACPS Accommodation Plant, Security HistoricPG300T OLO Point of Handover 2.12 Property ACPS Accommodation Plant, Security HistoricPG301T SDH-Tier 0-Lk 2.12 Property ACPS Accommodation Plant, Security HistoricPG311T SDH-Tier 1-STM1-Lk 2.12 Property ACPS Accommodation Plant, Security HistoricPG313T SDH-Tier 1-STM4-Lk 2.12 Property ACPS Accommodation Plant, Security HistoricPG315T SDH-Tier 1-STM16-Lk 2.12 Property ACPS Accommodation Plant, Security HistoricPG321T SDH-Tier 2-STM1-Lk 2.12 Property ACPS Accommodation Plant, Security HistoricPG323T SDH-Tier 2-STM4-Lk 2.12 Property ACPS Accommodation Plant, Security HistoricPG325T SDH-Tier 2-STM16-Lk 2.12 Property ACPS Accommodation Plant, Security HistoricPG331T SDH-Tier 3-STM1-Lk 2.12 Property ACPS Accommodation Plant, Security HistoricPG333T SDH-Tier 3-STM4-Lk 2.12 Property ACPS Accommodation Plant, Security HistoricPG335T SDH-Tier 3-STM16-Lk 2.12 Property ACPS Accommodation Plant, Security HistoricPG341T SDH-Tier 4-STM1-Lk 2.12 Property ACPS Accommodation Plant, Security HistoricPG343T SDH-Tier 4-STM4-Lk 2.12 Property ACPS Accommodation Plant, Security HistoricPG345T SDH-Tier 4-STM16-Lk 2.12 Property ACPS Accommodation Plant, Security HistoricPG350N WH Inner Core Fibre 2.12 Property ACPS Accommodation Plant, Security HistoricPG351T SDH-TierSC -STM1-Lk 2.12 Property ACPS Accommodation Plant, Security HistoricPG353T SDH-TierSC -STM4-Lk 2.12 Property ACPS Accommodation Plant, Security HistoricPG355T SDH-TierSC -STM16-Lk 2.12 Property ACPS Accommodation Plant, Security HistoricPG359T SDH-Traffic Grooming 2.12 Property ACPS Accommodation Plant, Security HistoricPG361T PDH-Metal-2Mbits/s-Lk 2.12 Property ACPS Accommodation Plant, Security HistoricPG365T PDH-Metal-34Mbits/s-Lk 2.12 Property ACPS Accommodation Plant, Security HistoricPG367T PDH-Metal-140Mbits/s-Lk 2.12 Property ACPS Accommodation Plant, Security HistoricPG371T PDH-Optical-2Mbits/s-Lk 2.12 Property ACPS Accommodation Plant, Security HistoricPG373T PDH-Optical-8Mbits/s-Lk 2.12 Property ACPS Accommodation Plant, Security HistoricPG375T PDH-Optical-34Mbits/s-Lk 2.12 Property ACPS Accommodation Plant, Security HistoricPG377T PDH-Optical-140Mbits/s-Lk 2.12 Property ACPS Accommodation Plant, Security HistoricPG379T PDH-Optical-565Mbits/s-Lk 2.12 Property ACPS Accommodation Plant, Security HistoricPG381T MSH STM1 Link 2.12 Property ACPS Accommodation Plant, Security HistoricPG383T MSH STM16 Link 2.12 Property ACPS Accommodation Plant, Security HistoricPG385T MSH STM64 Link 2.12 Property ACPS Accommodation Plant, Security HistoricPG391T PDH-Radio-8Mbits/s-Lk 2.12 Property ACPS Accommodation Plant, Security HistoricPG393T PDH-Radio-34Mbits/s-Lk 2.12 Property ACPS Accommodation Plant, Security HistoricPG395T PDH-Radio-140Mbits/s-Lk 2.12 Property ACPS Accommodation Plant, Security HistoricPG399T PDH-Traffic Grooming 2.12 Property ACPS Accommodation Plant, Security HistoricPG400T ACE/ENA Core Equipment 2.12 Property ACPS Accommodation Plant, Security HistoricPG401A Netstream Equipment 2.12 Property ACPS Accommodation Plant, Security HistoricPG405A DMS100 Call Centre Switches 2.12 Property ACPS Accommodation Plant, Security HistoricPG408A Carrier Pre Selection Customer Set-Up 2.12 Property ACPS Accommodation Plant, Security Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG411C Analogue Electric Capital 2.12 Property ACPS Accommodation Plant, Security HistoricPG411P Analogue Connections 2.12 Property ACPS Accommodation Plant, Security HistoricPG412C 64K Electronics Capital 2.12 Property ACPS Accommodation Plant, Security HistoricPG412M 64K Electronics Maintenance 2.12 Property ACPS Accommodation Plant, Security HistoricPG412P 64K Connections 2.12 Property ACPS Accommodation Plant, Security HistoricPG413P Private Circuits Megastream and IX Conns 2.12 Property ACPS Accommodation Plant, Security HistoricPG414M Private Circuits Intntl Anal IPLC Cur 2.12 Property ACPS Accommodation Plant, Security HistoricPG415M Private Circuits Intntl Dig IPLC Current 2.12 Property ACPS Accommodation Plant, Security HistoricPG421S Private Circuits Analogue Instn 2.12 Property ACPS Accommodation Plant, Security HistoricPG422S Private Circuits Kilostream Instn 2.12 Property ACPS Accommodation Plant, Security HistoricPG426S Private Circuits AccessLine Installation 2.12 Property ACPS Accommodation Plant, Security HistoricPG440C ASDH 4x2MBit Capital 2.12 Property ACPS Accommodation Plant, Security HistoricPG440M ASDH 4x2MBit Maintenance 2.12 Property ACPS Accommodation Plant, Security HistoricPG441C ASDH 16x2MBit Capital 2.12 Property ACPS Accommodation Plant, Security HistoricPG441M ASDH 16x2MBit Maintenance 2.12 Property ACPS Accommodation Plant, Security HistoricPG442C 2MBit Copper Electric Capital 2.12 Property ACPS Accommodation Plant, Security HistoricPG442M 2MBit Copper Electric Maintenance 2.12 Property ACPS Accommodation Plant, Security HistoricPG443C 2MBit Fibre Electric Capital 2.12 Property ACPS Accommodation Plant, Security HistoricPG443M 2MBit Fibre Electric Maintenance 2.12 Property ACPS Accommodation Plant, Security HistoricPG444C 34MBit Fibre Electric Capital 2.12 Property ACPS Accommodation Plant, Security HistoricPG444M 34MBit Fibre Elect. Maintenance 2.12 Property ACPS Accommodation Plant, Security HistoricPG445C 140MBit Fibre Electric Capital 2.12 Property ACPS Accommodation Plant, Security HistoricPG445M 140MBit Fibre Elect. Maintenance 2.12 Property ACPS Accommodation Plant, Security HistoricPG446C 622MBit Fibre Elect. Capital 2.12 Property ACPS Accommodation Plant, Security HistoricPG446M 622MBit Fibre Elect. Maintenance 2.12 Property ACPS Accommodation Plant, Security HistoricPG447A SHDS Electronics 2.12 Property ACPS Accommodation Plant, Security HistoricPG461A Private Circuits Test & Maintenance Sys 2.12 Property ACPS Accommodation Plant, Security HistoricPG462A Private Circuits Customer Premises 2.12 Property ACPS Accommodation Plant, Security HistoricPG463A Private Circuits Testing 2.12 Property ACPS Accommodation Plant, Security HistoricPG483A Flexible Bandwidth Services 2.12 Property ACPS Accommodation Plant, Security HistoricPG502B SG&A Openreach Sales Product Management 2.12 Property ACPS Accommodation Plant, Security HistoricPG504B Number portability operational management 2.12 Property ACPS Accommodation Plant, Security HistoricPG505A SG & A Private Circuits 2.12 Property ACPS Accommodation Plant, Security HistoricPG506N SG & A PPC (Wholesale) 2.12 Property ACPS Accommodation Plant, Security HistoricPG511M Interconnect OCP Maintenance 2.12 Property ACPS Accommodation Plant, Security HistoricPG511P Interconnect OCP Provision 2.12 Property ACPS Accommodation Plant, Security HistoricPG512A Product Management Policy & Planning IX OLO 2.12 Property ACPS Accommodation Plant, Security HistoricPG570B OR Service Centre - Provision WLR PSTN/ISDN2 2.12 Property ACPS Accommodation Plant, Security HistoricPG571B OR Service Centre - Provision WLR ISDN30 2.12 Property ACPS Accommodation Plant, Security HistoricPG572B OR Service Centre - Provision LLU 2.12 Property ACPS Accommodation Plant, Security HistoricPG573B OR Service Centre - Provision Ethernet 2.12 Property ACPS Accommodation Plant, Security HistoricPG574B OR Service Centre - Provision NGA 2.12 Property ACPS Accommodation Plant, Security HistoricPG575B OR Service Centre - Assurance WLR PSTN/ISDN2 2.12 Property ACPS Accommodation Plant, Security HistoricPG576B OR Service Centre - Assurance WLR ISDN30 2.12 Property ACPS Accommodation Plant, Security HistoricPG577B OR Service Centre - Assurance LLU 2.12 Property ACPS Accommodation Plant, Security HistoricPG578B OR Service Centre - Assurance Ethernet 2.12 Property ACPS Accommodation Plant, Security HistoricPG579B OR Service Centre - Assurance NGA 2.12 Property ACPS Accommodation Plant, Security HistoricPG580B Broadband Boost 2.12 Property ACPS Accommodation Plant, Security HistoricPG583N SG&A Wholesale Residual 2.12 Property ACPS Accommodation Plant, Security HistoricPG584N SG&A Wholesale Other 2.12 Property ACPS Accommodation Plant, Security HistoricPG585A SG&A downstream Residual 2.12 Property ACPS Accommodation Plant, Security HistoricPG586N SG&A Interconnect 2.12 Property ACPS Accommodation Plant, Security HistoricPG609N SG&A Broadband 2.12 Property ACPS Accommodation Plant, Security HistoricPG622A Public Payphones Operations 2.12 Property ACPS Accommodation Plant, Security HistoricPG651B Number Portability-SetUCostOMCactivities 2.12 Property ACPS Accommodation Plant, Security Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG653A ATM Customer Interface 2mb Cards 2.12 Property ACPS Accommodation Plant, Security HistoricPG654A ATM Customer Interface 34mb Cards 2.12 Property ACPS Accommodation Plant, Security HistoricPG656A ATM Network Switching 2.12 Property ACPS Accommodation Plant, Security HistoricPG657A Framestream Switch 2.12 Property ACPS Accommodation Plant, Security HistoricPG658A ATM Customer Interface >155mb Cards 2.12 Property ACPS Accommodation Plant, Security HistoricPG659A ATM Network Interface Cards 2.12 Property ACPS Accommodation Plant, Security HistoricPG667A IP International Peering 2.12 Property ACPS Accommodation Plant, Security HistoricPG668A IP Network Management 2.12 Property ACPS Accommodation Plant, Security HistoricPG669A IP Network Dial IP 2.12 Property ACPS Accommodation Plant, Security HistoricPG670A IP Network Fixed Access 2.12 Property ACPS Accommodation Plant, Security HistoricPG671A IP Network VPN 2.12 Property ACPS Accommodation Plant, Security HistoricPG672A IP Network Broadband 2.12 Property ACPS Accommodation Plant, Security HistoricPG673A IP Network BT Intranet 2.12 Property ACPS Accommodation Plant, Security HistoricPG674A IP Core/Colossus 2.12 Property ACPS Accommodation Plant, Security HistoricPG675A IP VOIP Infrastructure 2.12 Property ACPS Accommodation Plant, Security HistoricPG676A IP Applications 2.12 Property ACPS Accommodation Plant, Security HistoricPG678A SIP servers 2.12 Property ACPS Accommodation Plant, Security HistoricPG721A Circuit Provision Digital Higher Order 2.12 Property ACPS Accommodation Plant, Security HistoricPG722A Circuit Provision Digital Public Network 2.12 Property ACPS Accommodation Plant, Security HistoricPG723A Circuit Provision Analogue Public Nwk 2.12 Property ACPS Accommodation Plant, Security HistoricPG732A Generic Data Amendments Network Costs 2.12 Property ACPS Accommodation Plant, Security HistoricPG761A Special Applications SMDS 2.12 Property ACPS Accommodation Plant, Security HistoricPG771A Special Applications Other Development 2.12 Property ACPS Accommodation Plant, Security HistoricPG772A Openreach Systems & Development (Product Specific) 2.12 Property ACPS Accommodation Plant, Security HistoricPG823P BT Own Use Private Circuits 2.12 Property ACPS Accommodation Plant, Security HistoricPG855A Border Gateway & Signalling Firewall 2.12 Property ACPS Accommodation Plant, Security HistoricPG856A CMSAN ISDN2 cards 2.12 Property ACPS Accommodation Plant, Security HistoricPG857A CMSAN Combi Cards BB element 2.12 Property ACPS Accommodation Plant, Security HistoricPG858A CMSAN Combi Cards Voice element 2.12 Property ACPS Accommodation Plant, Security HistoricPG859A CMSAN Control Access 2.12 Property ACPS Accommodation Plant, Security HistoricPG860A CMSAN Control Transport 2.12 Property ACPS Accommodation Plant, Security HistoricPG861A CMSAN ISDN30 cards 2.12 Property ACPS Accommodation Plant, Security HistoricPG862A CMSAN Low Band SDSL cards =<2Mb 2.12 Property ACPS Accommodation Plant, Security HistoricPG863A CMSAN-FMSAN Length 2.12 Property ACPS Accommodation Plant, Security HistoricPG864A CMSAN-FMSAN Link 2.12 Property ACPS Accommodation Plant, Security HistoricPG865A Core-Core Length 2.12 Property ACPS Accommodation Plant, Security HistoricPG866A Core-Core Link 2.12 Property ACPS Accommodation Plant, Security HistoricPG867A Ethernet NTE 2.12 Property ACPS Accommodation Plant, Security HistoricPG869A FMSAN Control Transport 2.12 Property ACPS Accommodation Plant, Security HistoricPG872A FMSAN TDM cards 2.12 Property ACPS Accommodation Plant, Security HistoricPG873A FMSAN to WDM Length 2.12 Property ACPS Accommodation Plant, Security HistoricPG874A FMSAN to WDM Link 2.12 Property ACPS Accommodation Plant, Security HistoricPG875A INODE -Nwk features 2.12 Property ACPS Accommodation Plant, Security HistoricPG876A INODE-Voice Call Set-Up 2.12 Property ACPS Accommodation Plant, Security HistoricPG877A ISDN30 NTE 2.12 Property ACPS Accommodation Plant, Security HistoricPG878A METRO BB LNS 2.12 Property ACPS Accommodation Plant, Security HistoricPG879A METRO BBL3 2.12 Property ACPS Accommodation Plant, Security HistoricPG880A METRO BEA - Broadband Edge Aggregator 2.12 Property ACPS Accommodation Plant, Security HistoricPG881A METRO BRAS - Broadband Remote Access Server 2.12 Property ACPS Accommodation Plant, Security HistoricPG882A METRO FER - Front End Router 2.12 Property ACPS Accommodation Plant, Security HistoricPG885A Metro-Core Length 2.12 Property ACPS Accommodation Plant, Security HistoricPG886A Metro-Core Link 2.12 Property ACPS Accommodation Plant, Security HistoricPG887A METRO-Edge Ethernet Bandwidth 2.12 Property ACPS Accommodation Plant, Security HistoricPG888A METRO-Edge Ethernet Port 2.12 Property ACPS Accommodation Plant, Security HistoricPG889A METRO-Infrastructure Ethernet 2.12 Property ACPS Accommodation Plant, Security Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG890A METRO-Media Gateway 2.12 Property ACPS Accommodation Plant, Security HistoricPG892A METRO-Sync Racks 2.12 Property ACPS Accommodation Plant, Security HistoricPG893A MSPE Routers 2.12 Property ACPS Accommodation Plant, Security HistoricPG895A P Router (large) CORE 2.12 Property ACPS Accommodation Plant, Security HistoricPG896A P Router METRO 2.12 Property ACPS Accommodation Plant, Security HistoricPG898A Core Directors 2.12 Property ACPS Accommodation Plant, Security HistoricPG899A WDM to Metro links Link 2.12 Property ACPS Accommodation Plant, Security HistoricPG900A WDM to Metro links: Length 2.12 Property ACPS Accommodation Plant, Security HistoricPG901A Ethernet Switches 2.12 Property ACPS Accommodation Plant, Security HistoricPG902A Ethernet Switch Access Cards 2.12 Property ACPS Accommodation Plant, Security HistoricPG911A Operator Services OA Inland 2.12 Property ACPS Accommodation Plant, Security HistoricPG912A Operator Services OA International 2.12 Property ACPS Accommodation Plant, Security HistoricPG924A DQ Non Chargeable 2.12 Property ACPS Accommodation Plant, Security HistoricPG933A Phonebooks 2.12 Property ACPS Accommodation Plant, Security HistoricPG950C GEA Access Fibre Spine 2.12 Property ACPS Accommodation Plant, Security HistoricPG950M GEA Access Fibre Spine Maintenance 2.12 Property ACPS Accommodation Plant, Security HistoricPG951C GEA Distribution Fibre 2.12 Property ACPS Accommodation Plant, Security HistoricPG951M GEA Distribution Fibre Maintenance 2.12 Property ACPS Accommodation Plant, Security HistoricPG952C GEA Electronics 2.12 Property ACPS Accommodation Plant, Security HistoricPG953C GEA DSLAM & Cabinets 2.12 Property ACPS Accommodation Plant, Security HistoricPG954C GEA Customer Site Installations 2.12 Property ACPS Accommodation Plant, Security HistoricPG955M GEA FTTC Repairs 2.12 Property ACPS Accommodation Plant, Security HistoricPG956M GEA FTTP Repairs 2.12 Property ACPS Accommodation Plant, Security HistoricPG957P GEA FTTP Provisions 2.12 Property ACPS Accommodation Plant, Security HistoricPG958P GEA FTTC Provisions 2.12 Property ACPS Accommodation Plant, Security HistoricPG959C Access Distribution Fibre 2.12 Property ACPS Accommodation Plant, Security HistoricPG980R Openreach Repayment Works 2.12 Property ACPS Accommodation Plant, Security HistoricPG981R Openreach Time Related Charges 2.12 Property ACPS Accommodation Plant, Security HistoricPG982R Openreach Managed Services for Wholesale 2.12 Property ACPS Accommodation Plant, Security HistoricPG984R Openreach Managed Services for Global 2.12 Property ACPS Accommodation Plant, Security HistoricPG985R Openreach Managed Services for Retail Other 2.12 Property ACPS Accommodation Plant, Security HistoricPG989A Special Fault Investigation 2.12 Property ACPS Accommodation Plant, Security HistoricPG152B DSL Rentals (Openreach) 2.3 Local Cable ADSL Construction,Asymmetric Digital Subscriber line Absolute (NBV/GBV)PG153N DSL Rentals depreciation (Wholesale) 2.3 Local Cable ADSL Construction,Asymmetric Digital Subscriber line Absolute (NBV/GBV)PG111C Access Fibre Spine 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG111M Local Lines Fibre Cable Current 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG114L ISDN30 Connections 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG115C Local Lines Access Radio Capital Capital 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG115M Local Lines Access Radio Current 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG117C E Side Copper Capital 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG117M E Side Copper Current 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG118C D Side Copper Capital 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG118M D Side Copper Current 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG119A Telephony Over Passive Optical Network 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG121M Business PSTN Maintenance 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG122M Residential PSTN Maintenance 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG123M ISDN2 / Highway Maintenance 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG124A ISDN30 Capital / Maintenance 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG127A PSTN Line Cards 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG128A ISDN2/Highway Line Cards 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG129A Pair Gain 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG130A Local Loop Unbundling Tie Cables 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG132B OR LLU Hostel Rentals 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG132N WH LLU Hostel Rentals 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG136A Local Loop Unbundling Surveys 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLD

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG136N WH LLU Room Build 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG140A Routing and Records 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG142A MDF Hardware Jumpering 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG143A Software Jumpering 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG145B ADSL Connections (Openreach) 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG145N ADSL Connections (Wholesale) 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG147B SDSL Connections (Openreach) 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG147N SDSL Connections (Wholesale) 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG149A Dropwire Capital 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG150A ISDN2 Specific 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG151B TAMS (Openreach) 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG151N TAMS (Wholesale) 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG152B DSL Rentals (Openreach) 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG152N DSL Rentals overheads (Wholesale) 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG153N DSL Rentals depreciation (Wholesale) 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG170B OR Backhaul Fibre 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG197A FTTC Service Delivery & Development 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG198A FTTP Development 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG213C Local Exchanges UXD Capital 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG213M Local Exchanges UXD Current 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG216C Local Exchanges General Switchboards Cap 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG216M Local Exchanges General Switchboards Cur 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG217E LE Frames Capital (Openreach) 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG217F LE Frames Current (Openreach) 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG217Q LE Frames Capital (Wholesale) 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG217R LE Frames Current (Wholesale) 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG219M Local Exch Operations & Surveillance Cur 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG224A Universal Card Platform Equipment 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG227A Main Exchanges ASUs 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG228A Signalling Transfer Point and Edge Link Monitors 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG229A Signalling Point Relay and Core Link Monitors 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG240A Line Test Equipment 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG241A Repair Handling Duty 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG249C Main Exchange DLT - Capital 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG249M Main Exchange DLT - Current 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG254A Main Exchange - Intelligent Access & Messaging 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG255B Main Exchange Switchblock 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG257C Main Exchange Processors - Capital 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG257M Main Exchange Processors - Current 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG260A Intelligent Contact Manager - PR0 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG276A CISL 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG280C AXE10 LE Processor - Capital 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG280M AXE10 LE Processor - Current 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG281C AXE10 LE DLT - Capital 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG281M AXE10 LE DLT Maintenance 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG282A AXE10 LE Switch Block 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG283A AXE10 LE Concentrator Set-Up 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG284A AXE10 LE Concentrator Duration 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG285C System X LE Processor - Capital 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG285M System X LE Processor - Current 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG286C System X LE - Capital 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG286M System X DLT Maintenance 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG287A System X LE Switch Block 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG288A System X LE Concentrator Set-Up 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG289A System X LE Concentrator Duration 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLD

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG300T OLO Point of Handover 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG301T SDH-Tier 0-Lk 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG311T SDH-Tier 1-STM1-Lk 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG313T SDH-Tier 1-STM4-Lk 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG315T SDH-Tier 1-STM16-Lk 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG321T SDH-Tier 2-STM1-Lk 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG323T SDH-Tier 2-STM4-Lk 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG325T SDH-Tier 2-STM16-Lk 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG331T SDH-Tier 3-STM1-Lk 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG333T SDH-Tier 3-STM4-Lk 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG335T SDH-Tier 3-STM16-Lk 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG341T SDH-Tier 4-STM1-Lk 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG343T SDH-Tier 4-STM4-Lk 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG345T SDH-Tier 4-STM16-Lk 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG350N WH Inner Core Fibre 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG351T SDH-TierSC -STM1-Lk 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG353T SDH-TierSC -STM4-Lk 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG355T SDH-TierSC -STM16-Lk 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG359T SDH-Traffic Grooming 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG361T PDH-Metal-2Mbits/s-Lk 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG365T PDH-Metal-34Mbits/s-Lk 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG367T PDH-Metal-140Mbits/s-Lk 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG371T PDH-Optical-2Mbits/s-Lk 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG373T PDH-Optical-8Mbits/s-Lk 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG375T PDH-Optical-34Mbits/s-Lk 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG377T PDH-Optical-140Mbits/s-Lk 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG379T PDH-Optical-565Mbits/s-Lk 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG381T MSH STM1 Link 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG383T MSH STM16 Link 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG385T MSH STM64 Link 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG391T PDH-Radio-8Mbits/s-Lk 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG393T PDH-Radio-34Mbits/s-Lk 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG395T PDH-Radio-140Mbits/s-Lk 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG399T PDH-Traffic Grooming 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG400T ACE/ENA Core Equipment 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG401A Netstream Equipment 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG405A DMS100 Call Centre Switches 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG408A Carrier Pre Selection Customer Set-Up 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG411C Analogue Electric Capital 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG411P Analogue Connections 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG412C 64K Electronics Capital 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG412M 64K Electronics Maintenance 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG412P 64K Connections 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG413P Private Circuits Megastream and IX Conns 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG414M Private Circuits Intntl Anal IPLC Cur 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG415M Private Circuits Intntl Dig IPLC Current 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG421S Private Circuits Analogue Instn 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG422S Private Circuits Kilostream Instn 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG426S Private Circuits AccessLine Installation 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG440C ASDH 4x2MBit Capital 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG440M ASDH 4x2MBit Maintenance 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG441C ASDH 16x2MBit Capital 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG441M ASDH 16x2MBit Maintenance 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG442C 2MBit Copper Electric Capital 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG442M 2MBit Copper Electric Maintenance 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLD

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG443C 2MBit Fibre Electric Capital 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG443M 2MBit Fibre Electric Maintenance 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG444C 34MBit Fibre Electric Capital 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG444M 34MBit Fibre Elect. Maintenance 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG445C 140MBit Fibre Electric Capital 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG445M 140MBit Fibre Elect. Maintenance 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG446C 622MBit Fibre Elect. Capital 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG446M 622MBit Fibre Elect. Maintenance 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG447A SHDS Electronics 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG461A Private Circuits Test & Maintenance Sys 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG462A Private Circuits Customer Premises 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG463A Private Circuits Testing 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG483A Flexible Bandwidth Services 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG502B SG&A Openreach Sales Product Management 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG504B Number portability operational management 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG505A SG & A Private Circuits 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG506N SG & A PPC (Wholesale) 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG511M Interconnect OCP Maintenance 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG511P Interconnect OCP Provision 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG512A Product Management Policy & Planning IX OLO 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG570B OR Service Centre - Provision WLR PSTN/ISDN2 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG571B OR Service Centre - Provision WLR ISDN30 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG572B OR Service Centre - Provision LLU 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG573B OR Service Centre - Provision Ethernet 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG574B OR Service Centre - Provision NGA 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG575B OR Service Centre - Assurance WLR PSTN/ISDN2 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG576B OR Service Centre - Assurance WLR ISDN30 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG577B OR Service Centre - Assurance LLU 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG578B OR Service Centre - Assurance Ethernet 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG579B OR Service Centre - Assurance NGA 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG580B Broadband Boost 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG583N SG&A Wholesale Residual 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG584N SG&A Wholesale Other 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG585A SG&A downstream Residual 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG586N SG&A Interconnect 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG609N SG&A Broadband 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG622A Public Payphones Operations 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG651B Number Portability-SetUCostOMCactivities 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG653A ATM Customer Interface 2mb Cards 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG654A ATM Customer Interface 34mb Cards 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG656A ATM Network Switching 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG657A Framestream Switch 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG658A ATM Customer Interface >155mb Cards 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG659A ATM Network Interface Cards 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG667A IP International Peering 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG668A IP Network Management 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG669A IP Network Dial IP 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG670A IP Network Fixed Access 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG671A IP Network VPN 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG672A IP Network Broadband 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG673A IP Network BT Intranet 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG674A IP Core/Colossus 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG675A IP VOIP Infrastructure 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG676A IP Applications 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG678A SIP servers 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLD

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG721A Circuit Provision Digital Higher Order 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG722A Circuit Provision Digital Public Network 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG723A Circuit Provision Analogue Public Nwk 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG732A Generic Data Amendments Network Costs 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG761A Special Applications SMDS 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG771A Special Applications Other Development 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG772A Openreach Systems & Development (Product Specific) 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG823P BT Own Use Private Circuits 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG855A Border Gateway & Signalling Firewall 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG856A CMSAN ISDN2 cards 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG857A CMSAN Combi Cards BB element 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG858A CMSAN Combi Cards Voice element 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG859A CMSAN Control Access 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG860A CMSAN Control Transport 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG861A CMSAN ISDN30 cards 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG862A CMSAN Low Band SDSL cards =<2Mb 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG863A CMSAN-FMSAN Length 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG864A CMSAN-FMSAN Link 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG865A Core-Core Length 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG866A Core-Core Link 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG867A Ethernet NTE 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG869A FMSAN Control Transport 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG872A FMSAN TDM cards 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG873A FMSAN to WDM Length 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG874A FMSAN to WDM Link 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG875A INODE -Nwk features 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG876A INODE-Voice Call Set-Up 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG877A ISDN30 NTE 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG878A METRO BB LNS 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG879A METRO BBL3 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG880A METRO BEA - Broadband Edge Aggregator 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG881A METRO BRAS - Broadband Remote Access Server 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG882A METRO FER - Front End Router 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG885A Metro-Core Length 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG886A Metro-Core Link 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG887A METRO-Edge Ethernet Bandwidth 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG888A METRO-Edge Ethernet Port 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG889A METRO-Infrastructure Ethernet 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG890A METRO-Media Gateway 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG892A METRO-Sync Racks 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG893A MSPE Routers 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG895A P Router (large) CORE 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG896A P Router METRO 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG898A Core Directors 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG899A WDM to Metro links Link 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG900A WDM to Metro links: Length 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG901A Ethernet Switches 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG902A Ethernet Switch Access Cards 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG911A Operator Services OA Inland 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG912A Operator Services OA International 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG924A DQ Non Chargeable 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG933A Phonebooks 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG950C GEA Access Fibre Spine 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG950M GEA Access Fibre Spine Maintenance 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG951C GEA Distribution Fibre 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLD

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG951M GEA Distribution Fibre Maintenance 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG952C GEA Electronics 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG953C GEA DSLAM & Cabinets 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG954C GEA Customer Site Installations 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG955M GEA FTTC Repairs 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG956M GEA FTTP Repairs 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG957P GEA FTTP Provisions 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG958P GEA FTTC Provisions 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG959C Access Distribution Fibre 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG980R Openreach Repayment Works 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG981R Openreach Time Related Charges 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG982R Openreach Managed Services for Wholesale 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG984R Openreach Managed Services for Global 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG985R Openreach Managed Services for Retail Other 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG989A Special Fault Investigation 2.12 Property AFH ACP Freehold (see ACPFH) See Lead CoW >>> GSBLDPG111C Access Fibre Spine 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG111M Local Lines Fibre Cable Current 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG114L ISDN30 Connections 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG115C Local Lines Access Radio Capital Capital 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG115M Local Lines Access Radio Current 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG117C E Side Copper Capital 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG117M E Side Copper Current 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG118C D Side Copper Capital 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG118M D Side Copper Current 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG119A Telephony Over Passive Optical Network 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG121M Business PSTN Maintenance 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG122M Residential PSTN Maintenance 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG123M ISDN2 / Highway Maintenance 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG124A ISDN30 Capital / Maintenance 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG127A PSTN Line Cards 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG128A ISDN2/Highway Line Cards 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG129A Pair Gain 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG130A Local Loop Unbundling Tie Cables 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG132B OR LLU Hostel Rentals 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG132N WH LLU Hostel Rentals 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG136A Local Loop Unbundling Surveys 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG136N WH LLU Room Build 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG140A Routing and Records 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG142A MDF Hardware Jumpering 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG143A Software Jumpering 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG145B ADSL Connections (Openreach) 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG145N ADSL Connections (Wholesale) 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG147B SDSL Connections (Openreach) 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG147N SDSL Connections (Wholesale) 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG149A Dropwire Capital 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG150A ISDN2 Specific 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG151B TAMS (Openreach) 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG151N TAMS (Wholesale) 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG152B DSL Rentals (Openreach) 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG152N DSL Rentals overheads (Wholesale) 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG153N DSL Rentals depreciation (Wholesale) 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG170B OR Backhaul Fibre 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG197A FTTC Service Delivery & Development 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG198A FTTP Development 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG213C Local Exchanges UXD Capital 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLD

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG213M Local Exchanges UXD Current 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG216C Local Exchanges General Switchboards Cap 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG216M Local Exchanges General Switchboards Cur 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG217E LE Frames Capital (Openreach) 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG217F LE Frames Current (Openreach) 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG217Q LE Frames Capital (Wholesale) 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG217R LE Frames Current (Wholesale) 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG219M Local Exch Operations & Surveillance Cur 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG224A Universal Card Platform Equipment 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG227A Main Exchanges ASUs 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG228A Signalling Transfer Point and Edge Link Monitors 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG229A Signalling Point Relay and Core Link Monitors 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG240A Line Test Equipment 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG241A Repair Handling Duty 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG249C Main Exchange DLT - Capital 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG249M Main Exchange DLT - Current 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG254A Main Exchange - Intelligent Access & Messaging 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG255B Main Exchange Switchblock 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG257C Main Exchange Processors - Capital 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG257M Main Exchange Processors - Current 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG260A Intelligent Contact Manager - PR0 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG276A CISL 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG280C AXE10 LE Processor - Capital 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG280M AXE10 LE Processor - Current 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG281C AXE10 LE DLT - Capital 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG281M AXE10 LE DLT Maintenance 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG282A AXE10 LE Switch Block 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG283A AXE10 LE Concentrator Set-Up 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG284A AXE10 LE Concentrator Duration 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG285C System X LE Processor - Capital 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG285M System X LE Processor - Current 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG286C System X LE - Capital 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG286M System X DLT Maintenance 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG287A System X LE Switch Block 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG288A System X LE Concentrator Set-Up 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG289A System X LE Concentrator Duration 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG300T OLO Point of Handover 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG301T SDH-Tier 0-Lk 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG311T SDH-Tier 1-STM1-Lk 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG313T SDH-Tier 1-STM4-Lk 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG315T SDH-Tier 1-STM16-Lk 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG321T SDH-Tier 2-STM1-Lk 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG323T SDH-Tier 2-STM4-Lk 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG325T SDH-Tier 2-STM16-Lk 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG331T SDH-Tier 3-STM1-Lk 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG333T SDH-Tier 3-STM4-Lk 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG335T SDH-Tier 3-STM16-Lk 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG341T SDH-Tier 4-STM1-Lk 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG343T SDH-Tier 4-STM4-Lk 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG345T SDH-Tier 4-STM16-Lk 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG350N WH Inner Core Fibre 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG351T SDH-TierSC -STM1-Lk 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG353T SDH-TierSC -STM4-Lk 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG355T SDH-TierSC -STM16-Lk 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG359T SDH-Traffic Grooming 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLD

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG361T PDH-Metal-2Mbits/s-Lk 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG365T PDH-Metal-34Mbits/s-Lk 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG367T PDH-Metal-140Mbits/s-Lk 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG371T PDH-Optical-2Mbits/s-Lk 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG373T PDH-Optical-8Mbits/s-Lk 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG375T PDH-Optical-34Mbits/s-Lk 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG377T PDH-Optical-140Mbits/s-Lk 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG379T PDH-Optical-565Mbits/s-Lk 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG381T MSH STM1 Link 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG383T MSH STM16 Link 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG385T MSH STM64 Link 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG391T PDH-Radio-8Mbits/s-Lk 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG393T PDH-Radio-34Mbits/s-Lk 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG395T PDH-Radio-140Mbits/s-Lk 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG399T PDH-Traffic Grooming 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG400T ACE/ENA Core Equipment 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG401A Netstream Equipment 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG405A DMS100 Call Centre Switches 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG408A Carrier Pre Selection Customer Set-Up 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG411C Analogue Electric Capital 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG411P Analogue Connections 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG412C 64K Electronics Capital 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG412M 64K Electronics Maintenance 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG412P 64K Connections 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG413P Private Circuits Megastream and IX Conns 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG414M Private Circuits Intntl Anal IPLC Cur 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG415M Private Circuits Intntl Dig IPLC Current 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG421S Private Circuits Analogue Instn 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG422S Private Circuits Kilostream Instn 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG426S Private Circuits AccessLine Installation 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG440C ASDH 4x2MBit Capital 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG440M ASDH 4x2MBit Maintenance 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG441C ASDH 16x2MBit Capital 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG441M ASDH 16x2MBit Maintenance 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG442C 2MBit Copper Electric Capital 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG442M 2MBit Copper Electric Maintenance 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG443C 2MBit Fibre Electric Capital 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG443M 2MBit Fibre Electric Maintenance 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG444C 34MBit Fibre Electric Capital 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG444M 34MBit Fibre Elect. Maintenance 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG445C 140MBit Fibre Electric Capital 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG445M 140MBit Fibre Elect. Maintenance 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG446C 622MBit Fibre Elect. Capital 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG446M 622MBit Fibre Elect. Maintenance 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG447A SHDS Electronics 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG461A Private Circuits Test & Maintenance Sys 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG462A Private Circuits Customer Premises 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG463A Private Circuits Testing 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG483A Flexible Bandwidth Services 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG502B SG&A Openreach Sales Product Management 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG504B Number portability operational management 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG505A SG & A Private Circuits 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG506N SG & A PPC (Wholesale) 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG511M Interconnect OCP Maintenance 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG511P Interconnect OCP Provision 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLD

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG512A Product Management Policy & Planning IX OLO 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG570B OR Service Centre - Provision WLR PSTN/ISDN2 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG571B OR Service Centre - Provision WLR ISDN30 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG572B OR Service Centre - Provision LLU 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG573B OR Service Centre - Provision Ethernet 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG574B OR Service Centre - Provision NGA 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG575B OR Service Centre - Assurance WLR PSTN/ISDN2 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG576B OR Service Centre - Assurance WLR ISDN30 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG577B OR Service Centre - Assurance LLU 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG578B OR Service Centre - Assurance Ethernet 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG579B OR Service Centre - Assurance NGA 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG580B Broadband Boost 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG583N SG&A Wholesale Residual 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG584N SG&A Wholesale Other 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG585A SG&A downstream Residual 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG586N SG&A Interconnect 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG609N SG&A Broadband 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG622A Public Payphones Operations 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG651B Number Portability-SetUCostOMCactivities 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG653A ATM Customer Interface 2mb Cards 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG654A ATM Customer Interface 34mb Cards 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG656A ATM Network Switching 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG657A Framestream Switch 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG658A ATM Customer Interface >155mb Cards 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG659A ATM Network Interface Cards 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG667A IP International Peering 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG668A IP Network Management 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG669A IP Network Dial IP 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG670A IP Network Fixed Access 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG671A IP Network VPN 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG672A IP Network Broadband 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG673A IP Network BT Intranet 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG674A IP Core/Colossus 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG675A IP VOIP Infrastructure 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG676A IP Applications 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG678A SIP servers 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG721A Circuit Provision Digital Higher Order 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG722A Circuit Provision Digital Public Network 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG723A Circuit Provision Analogue Public Nwk 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG732A Generic Data Amendments Network Costs 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG761A Special Applications SMDS 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG771A Special Applications Other Development 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG772A Openreach Systems & Development (Product Specific) 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG823P BT Own Use Private Circuits 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG855A Border Gateway & Signalling Firewall 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG856A CMSAN ISDN2 cards 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG857A CMSAN Combi Cards BB element 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG858A CMSAN Combi Cards Voice element 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG859A CMSAN Control Access 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG860A CMSAN Control Transport 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG861A CMSAN ISDN30 cards 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG862A CMSAN Low Band SDSL cards =<2Mb 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG863A CMSAN-FMSAN Length 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG864A CMSAN-FMSAN Link 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG865A Core-Core Length 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLD

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG866A Core-Core Link 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG867A Ethernet NTE 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG869A FMSAN Control Transport 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG872A FMSAN TDM cards 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG873A FMSAN to WDM Length 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG874A FMSAN to WDM Link 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG875A INODE -Nwk features 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG876A INODE-Voice Call Set-Up 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG877A ISDN30 NTE 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG878A METRO BB LNS 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG879A METRO BBL3 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG880A METRO BEA - Broadband Edge Aggregator 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG881A METRO BRAS - Broadband Remote Access Server 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG882A METRO FER - Front End Router 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG885A Metro-Core Length 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG886A Metro-Core Link 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG887A METRO-Edge Ethernet Bandwidth 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG888A METRO-Edge Ethernet Port 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG889A METRO-Infrastructure Ethernet 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG890A METRO-Media Gateway 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG892A METRO-Sync Racks 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG893A MSPE Routers 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG895A P Router (large) CORE 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG896A P Router METRO 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG898A Core Directors 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG899A WDM to Metro links Link 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG900A WDM to Metro links: Length 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG901A Ethernet Switches 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG902A Ethernet Switch Access Cards 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG911A Operator Services OA Inland 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG912A Operator Services OA International 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG924A DQ Non Chargeable 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG933A Phonebooks 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG950C GEA Access Fibre Spine 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG950M GEA Access Fibre Spine Maintenance 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG951C GEA Distribution Fibre 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG951M GEA Distribution Fibre Maintenance 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG952C GEA Electronics 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG953C GEA DSLAM & Cabinets 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG954C GEA Customer Site Installations 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG955M GEA FTTC Repairs 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG956M GEA FTTP Repairs 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG957P GEA FTTP Provisions 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG958P GEA FTTC Provisions 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG959C Access Distribution Fibre 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG980R Openreach Repayment Works 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG981R Openreach Time Related Charges 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG982R Openreach Managed Services for Wholesale 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG984R Openreach Managed Services for Global 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG985R Openreach Managed Services for Retail Other 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG989A Special Fault Investigation 2.12 Property ALL ACP Longlease (see ACPLL) See Lead CoW >>> GSBLDPG111C Access Fibre Spine 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG111M Local Lines Fibre Cable Current 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG114L ISDN30 Connections 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG115C Local Lines Access Radio Capital Capital 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLD

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG115M Local Lines Access Radio Current 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG117C E Side Copper Capital 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG117M E Side Copper Current 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG118C D Side Copper Capital 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG118M D Side Copper Current 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG119A Telephony Over Passive Optical Network 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG121M Business PSTN Maintenance 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG122M Residential PSTN Maintenance 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG123M ISDN2 / Highway Maintenance 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG124A ISDN30 Capital / Maintenance 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG127A PSTN Line Cards 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG128A ISDN2/Highway Line Cards 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG129A Pair Gain 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG130A Local Loop Unbundling Tie Cables 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG132B OR LLU Hostel Rentals 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG132N WH LLU Hostel Rentals 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG136A Local Loop Unbundling Surveys 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG136N WH LLU Room Build 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG140A Routing and Records 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG142A MDF Hardware Jumpering 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG143A Software Jumpering 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG145B ADSL Connections (Openreach) 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG145N ADSL Connections (Wholesale) 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG147B SDSL Connections (Openreach) 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG147N SDSL Connections (Wholesale) 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG149A Dropwire Capital 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG150A ISDN2 Specific 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG151B TAMS (Openreach) 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG151N TAMS (Wholesale) 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG152B DSL Rentals (Openreach) 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG152N DSL Rentals overheads (Wholesale) 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG153N DSL Rentals depreciation (Wholesale) 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG170B OR Backhaul Fibre 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG197A FTTC Service Delivery & Development 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG198A FTTP Development 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG213C Local Exchanges UXD Capital 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG213M Local Exchanges UXD Current 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG216C Local Exchanges General Switchboards Cap 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG216M Local Exchanges General Switchboards Cur 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG217E LE Frames Capital (Openreach) 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG217F LE Frames Current (Openreach) 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG217Q LE Frames Capital (Wholesale) 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG217R LE Frames Current (Wholesale) 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG219M Local Exch Operations & Surveillance Cur 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG224A Universal Card Platform Equipment 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG227A Main Exchanges ASUs 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG228A Signalling Transfer Point and Edge Link Monitors 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG229A Signalling Point Relay and Core Link Monitors 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG240A Line Test Equipment 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG241A Repair Handling Duty 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG249C Main Exchange DLT - Capital 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG249M Main Exchange DLT - Current 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG254A Main Exchange - Intelligent Access & Messaging 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG255B Main Exchange Switchblock 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG257C Main Exchange Processors - Capital 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLD

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG257M Main Exchange Processors - Current 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG260A Intelligent Contact Manager - PR0 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG276A CISL 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG280C AXE10 LE Processor - Capital 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG280M AXE10 LE Processor - Current 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG281C AXE10 LE DLT - Capital 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG281M AXE10 LE DLT Maintenance 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG282A AXE10 LE Switch Block 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG283A AXE10 LE Concentrator Set-Up 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG284A AXE10 LE Concentrator Duration 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG285C System X LE Processor - Capital 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG285M System X LE Processor - Current 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG286C System X LE - Capital 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG286M System X DLT Maintenance 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG287A System X LE Switch Block 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG288A System X LE Concentrator Set-Up 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG289A System X LE Concentrator Duration 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG300T OLO Point of Handover 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG301T SDH-Tier 0-Lk 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG311T SDH-Tier 1-STM1-Lk 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG313T SDH-Tier 1-STM4-Lk 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG315T SDH-Tier 1-STM16-Lk 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG321T SDH-Tier 2-STM1-Lk 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG323T SDH-Tier 2-STM4-Lk 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG325T SDH-Tier 2-STM16-Lk 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG331T SDH-Tier 3-STM1-Lk 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG333T SDH-Tier 3-STM4-Lk 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG335T SDH-Tier 3-STM16-Lk 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG341T SDH-Tier 4-STM1-Lk 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG343T SDH-Tier 4-STM4-Lk 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG345T SDH-Tier 4-STM16-Lk 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG350N WH Inner Core Fibre 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG351T SDH-TierSC -STM1-Lk 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG353T SDH-TierSC -STM4-Lk 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG355T SDH-TierSC -STM16-Lk 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG359T SDH-Traffic Grooming 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG361T PDH-Metal-2Mbits/s-Lk 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG365T PDH-Metal-34Mbits/s-Lk 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG367T PDH-Metal-140Mbits/s-Lk 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG371T PDH-Optical-2Mbits/s-Lk 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG373T PDH-Optical-8Mbits/s-Lk 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG375T PDH-Optical-34Mbits/s-Lk 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG377T PDH-Optical-140Mbits/s-Lk 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG379T PDH-Optical-565Mbits/s-Lk 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG381T MSH STM1 Link 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG383T MSH STM16 Link 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG385T MSH STM64 Link 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG391T PDH-Radio-8Mbits/s-Lk 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG393T PDH-Radio-34Mbits/s-Lk 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG395T PDH-Radio-140Mbits/s-Lk 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG399T PDH-Traffic Grooming 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG400T ACE/ENA Core Equipment 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG401A Netstream Equipment 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG405A DMS100 Call Centre Switches 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG408A Carrier Pre Selection Customer Set-Up 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLD

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG411C Analogue Electric Capital 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG411P Analogue Connections 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG412C 64K Electronics Capital 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG412M 64K Electronics Maintenance 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG412P 64K Connections 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG413P Private Circuits Megastream and IX Conns 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG414M Private Circuits Intntl Anal IPLC Cur 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG415M Private Circuits Intntl Dig IPLC Current 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG421S Private Circuits Analogue Instn 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG422S Private Circuits Kilostream Instn 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG426S Private Circuits AccessLine Installation 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG440C ASDH 4x2MBit Capital 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG440M ASDH 4x2MBit Maintenance 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG441C ASDH 16x2MBit Capital 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG441M ASDH 16x2MBit Maintenance 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG442C 2MBit Copper Electric Capital 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG442M 2MBit Copper Electric Maintenance 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG443C 2MBit Fibre Electric Capital 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG443M 2MBit Fibre Electric Maintenance 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG444C 34MBit Fibre Electric Capital 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG444M 34MBit Fibre Elect. Maintenance 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG445C 140MBit Fibre Electric Capital 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG445M 140MBit Fibre Elect. Maintenance 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG446C 622MBit Fibre Elect. Capital 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG446M 622MBit Fibre Elect. Maintenance 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG447A SHDS Electronics 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG461A Private Circuits Test & Maintenance Sys 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG462A Private Circuits Customer Premises 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG463A Private Circuits Testing 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG483A Flexible Bandwidth Services 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG502B SG&A Openreach Sales Product Management 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG504B Number portability operational management 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG505A SG & A Private Circuits 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG506N SG & A PPC (Wholesale) 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG511M Interconnect OCP Maintenance 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG511P Interconnect OCP Provision 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG512A Product Management Policy & Planning IX OLO 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG570B OR Service Centre - Provision WLR PSTN/ISDN2 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG571B OR Service Centre - Provision WLR ISDN30 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG572B OR Service Centre - Provision LLU 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG573B OR Service Centre - Provision Ethernet 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG574B OR Service Centre - Provision NGA 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG575B OR Service Centre - Assurance WLR PSTN/ISDN2 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG576B OR Service Centre - Assurance WLR ISDN30 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG577B OR Service Centre - Assurance LLU 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG578B OR Service Centre - Assurance Ethernet 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG579B OR Service Centre - Assurance NGA 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG580B Broadband Boost 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG583N SG&A Wholesale Residual 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG584N SG&A Wholesale Other 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG585A SG&A downstream Residual 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG586N SG&A Interconnect 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG609N SG&A Broadband 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG622A Public Payphones Operations 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG651B Number Portability-SetUCostOMCactivities 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLD

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG653A ATM Customer Interface 2mb Cards 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG654A ATM Customer Interface 34mb Cards 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG656A ATM Network Switching 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG657A Framestream Switch 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG658A ATM Customer Interface >155mb Cards 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG659A ATM Network Interface Cards 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG667A IP International Peering 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG668A IP Network Management 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG669A IP Network Dial IP 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG670A IP Network Fixed Access 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG671A IP Network VPN 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG672A IP Network Broadband 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG673A IP Network BT Intranet 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG674A IP Core/Colossus 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG675A IP VOIP Infrastructure 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG676A IP Applications 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG678A SIP servers 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG721A Circuit Provision Digital Higher Order 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG722A Circuit Provision Digital Public Network 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG723A Circuit Provision Analogue Public Nwk 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG732A Generic Data Amendments Network Costs 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG761A Special Applications SMDS 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG771A Special Applications Other Development 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG772A Openreach Systems & Development (Product Specific) 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG823P BT Own Use Private Circuits 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG855A Border Gateway & Signalling Firewall 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG856A CMSAN ISDN2 cards 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG857A CMSAN Combi Cards BB element 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG858A CMSAN Combi Cards Voice element 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG859A CMSAN Control Access 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG860A CMSAN Control Transport 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG861A CMSAN ISDN30 cards 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG862A CMSAN Low Band SDSL cards =<2Mb 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG863A CMSAN-FMSAN Length 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG864A CMSAN-FMSAN Link 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG865A Core-Core Length 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG866A Core-Core Link 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG867A Ethernet NTE 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG869A FMSAN Control Transport 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG872A FMSAN TDM cards 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG873A FMSAN to WDM Length 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG874A FMSAN to WDM Link 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG875A INODE -Nwk features 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG876A INODE-Voice Call Set-Up 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG877A ISDN30 NTE 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG878A METRO BB LNS 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG879A METRO BBL3 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG880A METRO BEA - Broadband Edge Aggregator 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG881A METRO BRAS - Broadband Remote Access Server 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG882A METRO FER - Front End Router 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG885A Metro-Core Length 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG886A Metro-Core Link 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG887A METRO-Edge Ethernet Bandwidth 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG888A METRO-Edge Ethernet Port 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG889A METRO-Infrastructure Ethernet 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLD

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG890A METRO-Media Gateway 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG892A METRO-Sync Racks 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG893A MSPE Routers 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG895A P Router (large) CORE 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG896A P Router METRO 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG898A Core Directors 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG899A WDM to Metro links Link 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG900A WDM to Metro links: Length 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG901A Ethernet Switches 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG902A Ethernet Switch Access Cards 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG911A Operator Services OA Inland 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG912A Operator Services OA International 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG924A DQ Non Chargeable 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG933A Phonebooks 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG950C GEA Access Fibre Spine 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG950M GEA Access Fibre Spine Maintenance 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG951C GEA Distribution Fibre 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG951M GEA Distribution Fibre Maintenance 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG952C GEA Electronics 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG953C GEA DSLAM & Cabinets 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG954C GEA Customer Site Installations 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG955M GEA FTTC Repairs 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG956M GEA FTTP Repairs 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG957P GEA FTTP Provisions 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG958P GEA FTTC Provisions 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG959C Access Distribution Fibre 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG980R Openreach Repayment Works 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG981R Openreach Time Related Charges 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG982R Openreach Managed Services for Wholesale 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG984R Openreach Managed Services for Global 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG985R Openreach Managed Services for Retail Other 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG989A Special Fault Investigation 2.12 Property ASL ACP Shortlease (see ACPSL) See Lead CoW >>> GSBLDPG227A Main Exchanges ASUs 2.9 Main Exchanges ASU Construction, Advance Service Units Switching HistoricPG653A ATM Customer Interface 2mb Cards 2.7 UK Transmission - exc ATM Asynchronous Transfer Mode HistoricPG654A ATM Customer Interface 34mb Cards 2.7 UK Transmission - exc ATM Asynchronous Transfer Mode HistoricPG656A ATM Network Switching 2.7 UK Transmission - exc ATM Asynchronous Transfer Mode HistoricPG657A Framestream Switch 2.7 UK Transmission - exc ATM Asynchronous Transfer Mode HistoricPG658A ATM Customer Interface >155mb Cards 2.7 UK Transmission - exc ATM Asynchronous Transfer Mode HistoricPG659A ATM Network Interface Cards 2.7 UK Transmission - exc ATM Asynchronous Transfer Mode HistoricPG653A ATM Customer Interface 2mb Cards 2.7 UK Transmission - exc ATMW Asynchronous Transfer Mode - BTWholesale funded HistoricPG654A ATM Customer Interface 34mb Cards 2.7 UK Transmission - exc ATMW Asynchronous Transfer Mode - BTWholesale funded HistoricPG656A ATM Network Switching 2.7 UK Transmission - exc ATMW Asynchronous Transfer Mode - BTWholesale funded HistoricPG657A Framestream Switch 2.7 UK Transmission - exc ATMW Asynchronous Transfer Mode - BTWholesale funded HistoricPG658A ATM Customer Interface >155mb Cards 2.7 UK Transmission - exc ATMW Asynchronous Transfer Mode - BTWholesale funded HistoricPG659A ATM Network Interface Cards 2.7 UK Transmission - exc ATMW Asynchronous Transfer Mode - BTWholesale funded HistoricPG111C Access Fibre Spine 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG111M Local Lines Fibre Cable Current 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG114L ISDN30 Connections 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG115C Local Lines Access Radio Capital Capital 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG115M Local Lines Access Radio Current 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG117C E Side Copper Capital 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG117M E Side Copper Current 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG118C D Side Copper Capital 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG118M D Side Copper Current 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG119A Telephony Over Passive Optical Network 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLD

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG121M Business PSTN Maintenance 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG122M Residential PSTN Maintenance 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG123M ISDN2 / Highway Maintenance 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG124A ISDN30 Capital / Maintenance 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG127A PSTN Line Cards 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG128A ISDN2/Highway Line Cards 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG129A Pair Gain 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG130A Local Loop Unbundling Tie Cables 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG132B OR LLU Hostel Rentals 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG132N WH LLU Hostel Rentals 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG136A Local Loop Unbundling Surveys 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG136N WH LLU Room Build 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG140A Routing and Records 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG142A MDF Hardware Jumpering 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG143A Software Jumpering 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG145B ADSL Connections (Openreach) 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG145N ADSL Connections (Wholesale) 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG149A Dropwire Capital 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG150A ISDN2 Specific 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG151B TAMS (Openreach) 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG151N TAMS (Wholesale) 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG152B DSL Rentals (Openreach) 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG152N DSL Rentals overheads (Wholesale) 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG153N DSL Rentals depreciation (Wholesale) 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG170B OR Backhaul Fibre 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG197A FTTC Service Delivery & Development 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG198A FTTP Development 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG213C Local Exchanges UXD Capital 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG213M Local Exchanges UXD Current 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG216C Local Exchanges General Switchboards Cap 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG216M Local Exchanges General Switchboards Cur 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG217E LE Frames Capital (Openreach) 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG217F LE Frames Current (Openreach) 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG217R LE Frames Current (Wholesale) 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG219M Local Exch Operations & Surveillance Cur 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG224A Universal Card Platform Equipment 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG227A Main Exchanges ASUs 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG228A Signalling Transfer Point and Edge Link Monitors 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG229A Signalling Point Relay and Core Link Monitors 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG240A Line Test Equipment 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG241A Repair Handling Duty 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG249C Main Exchange DLT - Capital 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG249M Main Exchange DLT - Current 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG254A Main Exchange - Intelligent Access & Messaging 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG255B Main Exchange Switchblock 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG257C Main Exchange Processors - Capital 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG257M Main Exchange Processors - Current 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG260A Intelligent Contact Manager - PR0 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG276A CISL 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG280C AXE10 LE Processor - Capital 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG280M AXE10 LE Processor - Current 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG281C AXE10 LE DLT - Capital 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG281M AXE10 LE DLT Maintenance 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG282A AXE10 LE Switch Block 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG283A AXE10 LE Concentrator Set-Up 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLD

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG284A AXE10 LE Concentrator Duration 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG285C System X LE Processor - Capital 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG285M System X LE Processor - Current 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG286C System X LE - Capital 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG286M System X DLT Maintenance 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG287A System X LE Switch Block 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG288A System X LE Concentrator Set-Up 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG289A System X LE Concentrator Duration 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG300T OLO Point of Handover 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG301T SDH-Tier 0-Lk 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG311T SDH-Tier 1-STM1-Lk 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG313T SDH-Tier 1-STM4-Lk 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG315T SDH-Tier 1-STM16-Lk 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG321T SDH-Tier 2-STM1-Lk 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG323T SDH-Tier 2-STM4-Lk 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG325T SDH-Tier 2-STM16-Lk 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG331T SDH-Tier 3-STM1-Lk 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG333T SDH-Tier 3-STM4-Lk 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG335T SDH-Tier 3-STM16-Lk 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG341T SDH-Tier 4-STM1-Lk 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG343T SDH-Tier 4-STM4-Lk 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG345T SDH-Tier 4-STM16-Lk 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG350N WH Inner Core Fibre 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG351T SDH-TierSC -STM1-Lk 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG353T SDH-TierSC -STM4-Lk 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG355T SDH-TierSC -STM16-Lk 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG359T SDH-Traffic Grooming 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG361T PDH-Metal-2Mbits/s-Lk 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG365T PDH-Metal-34Mbits/s-Lk 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG371T PDH-Optical-2Mbits/s-Lk 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG373T PDH-Optical-8Mbits/s-Lk 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG375T PDH-Optical-34Mbits/s-Lk 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG377T PDH-Optical-140Mbits/s-Lk 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG379T PDH-Optical-565Mbits/s-Lk 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG381T MSH STM1 Link 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG383T MSH STM16 Link 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG385T MSH STM64 Link 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG391T PDH-Radio-8Mbits/s-Lk 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG393T PDH-Radio-34Mbits/s-Lk 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG395T PDH-Radio-140Mbits/s-Lk 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG399T PDH-Traffic Grooming 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG400T ACE/ENA Core Equipment 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG401A Netstream Equipment 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG405A DMS100 Call Centre Switches 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG408A Carrier Pre Selection Customer Set-Up 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG411P Analogue Connections 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG412C 64K Electronics Capital 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG412M 64K Electronics Maintenance 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG412P 64K Connections 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG413P Private Circuits Megastream and IX Conns 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG414M Private Circuits Intntl Anal IPLC Cur 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG415M Private Circuits Intntl Dig IPLC Current 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG421S Private Circuits Analogue Instn 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG422S Private Circuits Kilostream Instn 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG426S Private Circuits AccessLine Installation 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLD

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG440C ASDH 4x2MBit Capital 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG440M ASDH 4x2MBit Maintenance 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG441C ASDH 16x2MBit Capital 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG441M ASDH 16x2MBit Maintenance 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG442C 2MBit Copper Electric Capital 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG442M 2MBit Copper Electric Maintenance 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG443C 2MBit Fibre Electric Capital 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG443M 2MBit Fibre Electric Maintenance 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG444C 34MBit Fibre Electric Capital 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG444M 34MBit Fibre Elect. Maintenance 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG445C 140MBit Fibre Electric Capital 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG445M 140MBit Fibre Elect. Maintenance 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG446C 622MBit Fibre Elect. Capital 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG446M 622MBit Fibre Elect. Maintenance 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG447A SHDS Electronics 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG461A Private Circuits Test & Maintenance Sys 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG462A Private Circuits Customer Premises 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG463A Private Circuits Testing 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG483A Flexible Bandwidth Services 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG502B SG&A Openreach Sales Product Management 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG504B Number portability operational management 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG505A SG & A Private Circuits 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG506N SG & A PPC (Wholesale) 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG511M Interconnect OCP Maintenance 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG511P Interconnect OCP Provision 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG512A Product Management Policy & Planning IX OLO 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG570B OR Service Centre - Provision WLR PSTN/ISDN2 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG571B OR Service Centre - Provision WLR ISDN30 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG572B OR Service Centre - Provision LLU 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG573B OR Service Centre - Provision Ethernet 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG574B OR Service Centre - Provision NGA 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG575B OR Service Centre - Assurance WLR PSTN/ISDN2 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG576B OR Service Centre - Assurance WLR ISDN30 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG577B OR Service Centre - Assurance LLU 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG578B OR Service Centre - Assurance Ethernet 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG579B OR Service Centre - Assurance NGA 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG580B Broadband Boost 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG583N SG&A Wholesale Residual 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG584N SG&A Wholesale Other 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG585A SG&A downstream Residual 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG586N SG&A Interconnect 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG609N SG&A Broadband 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG622A Public Payphones Operations 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG651B Number Portability-SetUCostOMCactivities 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG653A ATM Customer Interface 2mb Cards 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG654A ATM Customer Interface 34mb Cards 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG656A ATM Network Switching 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG657A Framestream Switch 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG658A ATM Customer Interface >155mb Cards 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG659A ATM Network Interface Cards 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG667A IP International Peering 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG668A IP Network Management 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG669A IP Network Dial IP 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG670A IP Network Fixed Access 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG671A IP Network VPN 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLD

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG672A IP Network Broadband 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG673A IP Network BT Intranet 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG674A IP Core/Colossus 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG675A IP VOIP Infrastructure 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG676A IP Applications 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG678A SIP servers 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG721A Circuit Provision Digital Higher Order 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG722A Circuit Provision Digital Public Network 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG723A Circuit Provision Analogue Public Nwk 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG732A Generic Data Amendments Network Costs 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG761A Special Applications SMDS 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG771A Special Applications Other Development 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG772A Openreach Systems & Development (Product Specific) 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG823P BT Own Use Private Circuits 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG855A Border Gateway & Signalling Firewall 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG857A CMSAN Combi Cards BB element 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG858A CMSAN Combi Cards Voice element 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG859A CMSAN Control Access 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG860A CMSAN Control Transport 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG861A CMSAN ISDN30 cards 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG862A CMSAN Low Band SDSL cards =<2Mb 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG863A CMSAN-FMSAN Length 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG864A CMSAN-FMSAN Link 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG865A Core-Core Length 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG866A Core-Core Link 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG867A Ethernet NTE 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG869A FMSAN Control Transport 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG872A FMSAN TDM cards 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG873A FMSAN to WDM Length 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG874A FMSAN to WDM Link 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG875A INODE -Nwk features 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG876A INODE-Voice Call Set-Up 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG878A METRO BB LNS 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG879A METRO BBL3 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG880A METRO BEA - Broadband Edge Aggregator 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG881A METRO BRAS - Broadband Remote Access Server 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG882A METRO FER - Front End Router 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG885A Metro-Core Length 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG886A Metro-Core Link 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG887A METRO-Edge Ethernet Bandwidth 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG888A METRO-Edge Ethernet Port 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG889A METRO-Infrastructure Ethernet 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG890A METRO-Media Gateway 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG892A METRO-Sync Racks 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG893A MSPE Routers 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG895A P Router (large) CORE 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG896A P Router METRO 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG898A Core Directors 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG899A WDM to Metro links Link 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG900A WDM to Metro links: Length 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG901A Ethernet Switches 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG902A Ethernet Switch Access Cards 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG911A Operator Services OA Inland 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG912A Operator Services OA International 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG924A DQ Non Chargeable 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLD

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG933A Phonebooks 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG950C GEA Access Fibre Spine 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG950M GEA Access Fibre Spine Maintenance 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG951C GEA Distribution Fibre 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG951M GEA Distribution Fibre Maintenance 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG952C GEA Electronics 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG953C GEA DSLAM & Cabinets 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG954C GEA Customer Site Installations 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG955M GEA FTTC Repairs 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG956M GEA FTTP Repairs 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG957P GEA FTTP Provisions 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG958P GEA FTTC Provisions 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG959C Access Distribution Fibre 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG980R Openreach Repayment Works 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG981R Openreach Time Related Charges 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG982R Openreach Managed Services for Wholesale 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG984R Openreach Managed Services for Global 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG985R Openreach Managed Services for Retail Other 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG989A Special Fault Investigation 2.12 Property BCB Buildings construction, New See Lead CoW >>> GSBLDPG111C Access Fibre Spine 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG111M Local Lines Fibre Cable Current 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG114L ISDN30 Connections 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG115C Local Lines Access Radio Capital Capital 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG115M Local Lines Access Radio Current 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG117C E Side Copper Capital 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG117M E Side Copper Current 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG118C D Side Copper Capital 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG118M D Side Copper Current 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG119A Telephony Over Passive Optical Network 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG121M Business PSTN Maintenance 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG122M Residential PSTN Maintenance 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG123M ISDN2 / Highway Maintenance 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG124A ISDN30 Capital / Maintenance 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG127A PSTN Line Cards 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG128A ISDN2/Highway Line Cards 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG129A Pair Gain 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG130A Local Loop Unbundling Tie Cables 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG132B OR LLU Hostel Rentals 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG132N WH LLU Hostel Rentals 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG136A Local Loop Unbundling Surveys 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG136N WH LLU Room Build 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG140A Routing and Records 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG142A MDF Hardware Jumpering 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG143A Software Jumpering 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG145B ADSL Connections (Openreach) 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG145N ADSL Connections (Wholesale) 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG147B SDSL Connections (Openreach) 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG147N SDSL Connections (Wholesale) 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG149A Dropwire Capital 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG150A ISDN2 Specific 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG151B TAMS (Openreach) 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG151N TAMS (Wholesale) 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG152B DSL Rentals (Openreach) 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG152N DSL Rentals overheads (Wholesale) 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG153N DSL Rentals depreciation (Wholesale) 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLD

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August 2008 Page 206 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG170B OR Backhaul Fibre 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG197A FTTC Service Delivery & Development 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG198A FTTP Development 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG213C Local Exchanges UXD Capital 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG213M Local Exchanges UXD Current 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG216C Local Exchanges General Switchboards Cap 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG216M Local Exchanges General Switchboards Cur 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG217E LE Frames Capital (Openreach) 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG217F LE Frames Current (Openreach) 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG217Q LE Frames Capital (Wholesale) 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG217R LE Frames Current (Wholesale) 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG219M Local Exch Operations & Surveillance Cur 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG224A Universal Card Platform Equipment 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG227A Main Exchanges ASUs 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG228A Signalling Transfer Point and Edge Link Monitors 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG229A Signalling Point Relay and Core Link Monitors 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG240A Line Test Equipment 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG241A Repair Handling Duty 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG249C Main Exchange DLT - Capital 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG249M Main Exchange DLT - Current 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG254A Main Exchange - Intelligent Access & Messaging 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG255B Main Exchange Switchblock 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG257C Main Exchange Processors - Capital 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG257M Main Exchange Processors - Current 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG260A Intelligent Contact Manager - PR0 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG276A CISL 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG280C AXE10 LE Processor - Capital 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG280M AXE10 LE Processor - Current 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG281C AXE10 LE DLT - Capital 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG281M AXE10 LE DLT Maintenance 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG282A AXE10 LE Switch Block 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG283A AXE10 LE Concentrator Set-Up 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG284A AXE10 LE Concentrator Duration 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG285C System X LE Processor - Capital 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG285M System X LE Processor - Current 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG286C System X LE - Capital 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG286M System X DLT Maintenance 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG287A System X LE Switch Block 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG288A System X LE Concentrator Set-Up 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG289A System X LE Concentrator Duration 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG300T OLO Point of Handover 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG301T SDH-Tier 0-Lk 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG311T SDH-Tier 1-STM1-Lk 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG313T SDH-Tier 1-STM4-Lk 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG315T SDH-Tier 1-STM16-Lk 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG321T SDH-Tier 2-STM1-Lk 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG323T SDH-Tier 2-STM4-Lk 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG325T SDH-Tier 2-STM16-Lk 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG331T SDH-Tier 3-STM1-Lk 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG333T SDH-Tier 3-STM4-Lk 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG335T SDH-Tier 3-STM16-Lk 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG341T SDH-Tier 4-STM1-Lk 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG343T SDH-Tier 4-STM4-Lk 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG345T SDH-Tier 4-STM16-Lk 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG350N WH Inner Core Fibre 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLD

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August 2008 Page 207 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG351T SDH-TierSC -STM1-Lk 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG353T SDH-TierSC -STM4-Lk 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG355T SDH-TierSC -STM16-Lk 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG359T SDH-Traffic Grooming 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG361T PDH-Metal-2Mbits/s-Lk 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG365T PDH-Metal-34Mbits/s-Lk 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG367T PDH-Metal-140Mbits/s-Lk 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG371T PDH-Optical-2Mbits/s-Lk 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG373T PDH-Optical-8Mbits/s-Lk 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG375T PDH-Optical-34Mbits/s-Lk 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG377T PDH-Optical-140Mbits/s-Lk 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG379T PDH-Optical-565Mbits/s-Lk 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG381T MSH STM1 Link 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG383T MSH STM16 Link 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG385T MSH STM64 Link 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG391T PDH-Radio-8Mbits/s-Lk 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG393T PDH-Radio-34Mbits/s-Lk 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG395T PDH-Radio-140Mbits/s-Lk 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG399T PDH-Traffic Grooming 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG400T ACE/ENA Core Equipment 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG401A Netstream Equipment 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG405A DMS100 Call Centre Switches 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG408A Carrier Pre Selection Customer Set-Up 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG411C Analogue Electric Capital 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG411P Analogue Connections 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG412C 64K Electronics Capital 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG412M 64K Electronics Maintenance 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG412P 64K Connections 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG413P Private Circuits Megastream and IX Conns 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG414M Private Circuits Intntl Anal IPLC Cur 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG415M Private Circuits Intntl Dig IPLC Current 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG421S Private Circuits Analogue Instn 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG422S Private Circuits Kilostream Instn 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG426S Private Circuits AccessLine Installation 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG440C ASDH 4x2MBit Capital 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG440M ASDH 4x2MBit Maintenance 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG441C ASDH 16x2MBit Capital 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG441M ASDH 16x2MBit Maintenance 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG442C 2MBit Copper Electric Capital 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG442M 2MBit Copper Electric Maintenance 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG443C 2MBit Fibre Electric Capital 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG443M 2MBit Fibre Electric Maintenance 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG444C 34MBit Fibre Electric Capital 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG444M 34MBit Fibre Elect. Maintenance 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG445C 140MBit Fibre Electric Capital 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG445M 140MBit Fibre Elect. Maintenance 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG446C 622MBit Fibre Elect. Capital 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG446M 622MBit Fibre Elect. Maintenance 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG447A SHDS Electronics 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG461A Private Circuits Test & Maintenance Sys 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG462A Private Circuits Customer Premises 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG463A Private Circuits Testing 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG483A Flexible Bandwidth Services 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG502B SG&A Openreach Sales Product Management 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG504B Number portability operational management 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLD

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August 2008 Page 208 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG505A SG & A Private Circuits 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG506N SG & A PPC (Wholesale) 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG511M Interconnect OCP Maintenance 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG511P Interconnect OCP Provision 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG512A Product Management Policy & Planning IX OLO 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG570B OR Service Centre - Provision WLR PSTN/ISDN2 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG571B OR Service Centre - Provision WLR ISDN30 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG572B OR Service Centre - Provision LLU 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG573B OR Service Centre - Provision Ethernet 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG574B OR Service Centre - Provision NGA 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG575B OR Service Centre - Assurance WLR PSTN/ISDN2 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG576B OR Service Centre - Assurance WLR ISDN30 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG577B OR Service Centre - Assurance LLU 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG578B OR Service Centre - Assurance Ethernet 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG579B OR Service Centre - Assurance NGA 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG580B Broadband Boost 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG583N SG&A Wholesale Residual 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG584N SG&A Wholesale Other 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG585A SG&A downstream Residual 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG586N SG&A Interconnect 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG609N SG&A Broadband 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG622A Public Payphones Operations 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG651B Number Portability-SetUCostOMCactivities 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG653A ATM Customer Interface 2mb Cards 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG654A ATM Customer Interface 34mb Cards 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG656A ATM Network Switching 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG657A Framestream Switch 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG658A ATM Customer Interface >155mb Cards 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG659A ATM Network Interface Cards 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG667A IP International Peering 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG668A IP Network Management 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG669A IP Network Dial IP 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG670A IP Network Fixed Access 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG671A IP Network VPN 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG672A IP Network Broadband 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG673A IP Network BT Intranet 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG674A IP Core/Colossus 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG675A IP VOIP Infrastructure 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG676A IP Applications 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG678A SIP servers 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG721A Circuit Provision Digital Higher Order 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG722A Circuit Provision Digital Public Network 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG723A Circuit Provision Analogue Public Nwk 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG732A Generic Data Amendments Network Costs 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG761A Special Applications SMDS 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG771A Special Applications Other Development 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG772A Openreach Systems & Development (Product Specific) 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG823P BT Own Use Private Circuits 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG855A Border Gateway & Signalling Firewall 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG856A CMSAN ISDN2 cards 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG857A CMSAN Combi Cards BB element 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG858A CMSAN Combi Cards Voice element 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG859A CMSAN Control Access 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG860A CMSAN Control Transport 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG861A CMSAN ISDN30 cards 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLD

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August 2008 Page 209 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG862A CMSAN Low Band SDSL cards =<2Mb 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG863A CMSAN-FMSAN Length 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG864A CMSAN-FMSAN Link 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG865A Core-Core Length 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG866A Core-Core Link 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG867A Ethernet NTE 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG869A FMSAN Control Transport 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG872A FMSAN TDM cards 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG873A FMSAN to WDM Length 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG874A FMSAN to WDM Link 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG875A INODE -Nwk features 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG876A INODE-Voice Call Set-Up 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG877A ISDN30 NTE 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG878A METRO BB LNS 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG879A METRO BBL3 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG880A METRO BEA - Broadband Edge Aggregator 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG881A METRO BRAS - Broadband Remote Access Server 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG882A METRO FER - Front End Router 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG885A Metro-Core Length 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG886A Metro-Core Link 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG887A METRO-Edge Ethernet Bandwidth 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG888A METRO-Edge Ethernet Port 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG889A METRO-Infrastructure Ethernet 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG890A METRO-Media Gateway 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG892A METRO-Sync Racks 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG893A MSPE Routers 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG895A P Router (large) CORE 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG896A P Router METRO 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG898A Core Directors 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG899A WDM to Metro links Link 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG900A WDM to Metro links: Length 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG901A Ethernet Switches 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG902A Ethernet Switch Access Cards 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG911A Operator Services OA Inland 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG912A Operator Services OA International 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG924A DQ Non Chargeable 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG933A Phonebooks 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG950C GEA Access Fibre Spine 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG950M GEA Access Fibre Spine Maintenance 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG951C GEA Distribution Fibre 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG951M GEA Distribution Fibre Maintenance 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG952C GEA Electronics 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG953C GEA DSLAM & Cabinets 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG954C GEA Customer Site Installations 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG955M GEA FTTC Repairs 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG956M GEA FTTP Repairs 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG957P GEA FTTP Provisions 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG958P GEA FTTC Provisions 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG959C Access Distribution Fibre 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG980R Openreach Repayment Works 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG981R Openreach Time Related Charges 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG982R Openreach Managed Services for Wholesale 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG984R Openreach Managed Services for Global 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG985R Openreach Managed Services for Retail Other 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLDPG989A Special Fault Investigation 2.12 Property BCR Buildings construction, Refurbishment See Lead CoW >>> GSBLD

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August 2008 Page 210 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG111C Access Fibre Spine 2.12 Property BCS Buildings construction, Security HistoricPG111M Local Lines Fibre Cable Current 2.12 Property BCS Buildings construction, Security HistoricPG114L ISDN30 Connections 2.12 Property BCS Buildings construction, Security HistoricPG115C Local Lines Access Radio Capital Capital 2.12 Property BCS Buildings construction, Security HistoricPG115M Local Lines Access Radio Current 2.12 Property BCS Buildings construction, Security HistoricPG117C E Side Copper Capital 2.12 Property BCS Buildings construction, Security HistoricPG117M E Side Copper Current 2.12 Property BCS Buildings construction, Security HistoricPG118C D Side Copper Capital 2.12 Property BCS Buildings construction, Security HistoricPG118M D Side Copper Current 2.12 Property BCS Buildings construction, Security HistoricPG119A Telephony Over Passive Optical Network 2.12 Property BCS Buildings construction, Security HistoricPG121M Business PSTN Maintenance 2.12 Property BCS Buildings construction, Security HistoricPG122M Residential PSTN Maintenance 2.12 Property BCS Buildings construction, Security HistoricPG123M ISDN2 / Highway Maintenance 2.12 Property BCS Buildings construction, Security HistoricPG124A ISDN30 Capital / Maintenance 2.12 Property BCS Buildings construction, Security HistoricPG127A PSTN Line Cards 2.12 Property BCS Buildings construction, Security HistoricPG128A ISDN2/Highway Line Cards 2.12 Property BCS Buildings construction, Security HistoricPG129A Pair Gain 2.12 Property BCS Buildings construction, Security HistoricPG130A Local Loop Unbundling Tie Cables 2.12 Property BCS Buildings construction, Security HistoricPG132B OR LLU Hostel Rentals 2.12 Property BCS Buildings construction, Security HistoricPG132N WH LLU Hostel Rentals 2.12 Property BCS Buildings construction, Security HistoricPG136A Local Loop Unbundling Surveys 2.12 Property BCS Buildings construction, Security HistoricPG136N WH LLU Room Build 2.12 Property BCS Buildings construction, Security HistoricPG140A Routing and Records 2.12 Property BCS Buildings construction, Security HistoricPG142A MDF Hardware Jumpering 2.12 Property BCS Buildings construction, Security HistoricPG143A Software Jumpering 2.12 Property BCS Buildings construction, Security HistoricPG145B ADSL Connections (Openreach) 2.12 Property BCS Buildings construction, Security HistoricPG145N ADSL Connections (Wholesale) 2.12 Property BCS Buildings construction, Security HistoricPG147B SDSL Connections (Openreach) 2.12 Property BCS Buildings construction, Security HistoricPG147N SDSL Connections (Wholesale) 2.12 Property BCS Buildings construction, Security HistoricPG149A Dropwire Capital 2.12 Property BCS Buildings construction, Security HistoricPG150A ISDN2 Specific 2.12 Property BCS Buildings construction, Security HistoricPG151B TAMS (Openreach) 2.12 Property BCS Buildings construction, Security HistoricPG151N TAMS (Wholesale) 2.12 Property BCS Buildings construction, Security HistoricPG152B DSL Rentals (Openreach) 2.12 Property BCS Buildings construction, Security HistoricPG152N DSL Rentals overheads (Wholesale) 2.12 Property BCS Buildings construction, Security HistoricPG153N DSL Rentals depreciation (Wholesale) 2.12 Property BCS Buildings construction, Security HistoricPG170B OR Backhaul Fibre 2.12 Property BCS Buildings construction, Security HistoricPG197A FTTC Service Delivery & Development 2.12 Property BCS Buildings construction, Security HistoricPG198A FTTP Development 2.12 Property BCS Buildings construction, Security HistoricPG213C Local Exchanges UXD Capital 2.12 Property BCS Buildings construction, Security HistoricPG213M Local Exchanges UXD Current 2.12 Property BCS Buildings construction, Security HistoricPG216C Local Exchanges General Switchboards Cap 2.12 Property BCS Buildings construction, Security HistoricPG216M Local Exchanges General Switchboards Cur 2.12 Property BCS Buildings construction, Security HistoricPG217E LE Frames Capital (Openreach) 2.12 Property BCS Buildings construction, Security HistoricPG217F LE Frames Current (Openreach) 2.12 Property BCS Buildings construction, Security HistoricPG217Q LE Frames Capital (Wholesale) 2.12 Property BCS Buildings construction, Security HistoricPG217R LE Frames Current (Wholesale) 2.12 Property BCS Buildings construction, Security HistoricPG219M Local Exch Operations & Surveillance Cur 2.12 Property BCS Buildings construction, Security HistoricPG224A Universal Card Platform Equipment 2.12 Property BCS Buildings construction, Security HistoricPG227A Main Exchanges ASUs 2.12 Property BCS Buildings construction, Security HistoricPG228A Signalling Transfer Point and Edge Link Monitors 2.12 Property BCS Buildings construction, Security HistoricPG229A Signalling Point Relay and Core Link Monitors 2.12 Property BCS Buildings construction, Security HistoricPG240A Line Test Equipment 2.12 Property BCS Buildings construction, Security HistoricPG241A Repair Handling Duty 2.12 Property BCS Buildings construction, Security HistoricPG249C Main Exchange DLT - Capital 2.12 Property BCS Buildings construction, Security Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG249M Main Exchange DLT - Current 2.12 Property BCS Buildings construction, Security HistoricPG254A Main Exchange - Intelligent Access & Messaging 2.12 Property BCS Buildings construction, Security HistoricPG255B Main Exchange Switchblock 2.12 Property BCS Buildings construction, Security HistoricPG257C Main Exchange Processors - Capital 2.12 Property BCS Buildings construction, Security HistoricPG257M Main Exchange Processors - Current 2.12 Property BCS Buildings construction, Security HistoricPG260A Intelligent Contact Manager - PR0 2.12 Property BCS Buildings construction, Security HistoricPG276A CISL 2.12 Property BCS Buildings construction, Security HistoricPG280C AXE10 LE Processor - Capital 2.12 Property BCS Buildings construction, Security HistoricPG280M AXE10 LE Processor - Current 2.12 Property BCS Buildings construction, Security HistoricPG281C AXE10 LE DLT - Capital 2.12 Property BCS Buildings construction, Security HistoricPG281M AXE10 LE DLT Maintenance 2.12 Property BCS Buildings construction, Security HistoricPG282A AXE10 LE Switch Block 2.12 Property BCS Buildings construction, Security HistoricPG283A AXE10 LE Concentrator Set-Up 2.12 Property BCS Buildings construction, Security HistoricPG284A AXE10 LE Concentrator Duration 2.12 Property BCS Buildings construction, Security HistoricPG285C System X LE Processor - Capital 2.12 Property BCS Buildings construction, Security HistoricPG285M System X LE Processor - Current 2.12 Property BCS Buildings construction, Security HistoricPG286C System X LE - Capital 2.12 Property BCS Buildings construction, Security HistoricPG286M System X DLT Maintenance 2.12 Property BCS Buildings construction, Security HistoricPG287A System X LE Switch Block 2.12 Property BCS Buildings construction, Security HistoricPG288A System X LE Concentrator Set-Up 2.12 Property BCS Buildings construction, Security HistoricPG289A System X LE Concentrator Duration 2.12 Property BCS Buildings construction, Security HistoricPG300T OLO Point of Handover 2.12 Property BCS Buildings construction, Security HistoricPG301T SDH-Tier 0-Lk 2.12 Property BCS Buildings construction, Security HistoricPG311T SDH-Tier 1-STM1-Lk 2.12 Property BCS Buildings construction, Security HistoricPG313T SDH-Tier 1-STM4-Lk 2.12 Property BCS Buildings construction, Security HistoricPG315T SDH-Tier 1-STM16-Lk 2.12 Property BCS Buildings construction, Security HistoricPG321T SDH-Tier 2-STM1-Lk 2.12 Property BCS Buildings construction, Security HistoricPG323T SDH-Tier 2-STM4-Lk 2.12 Property BCS Buildings construction, Security HistoricPG325T SDH-Tier 2-STM16-Lk 2.12 Property BCS Buildings construction, Security HistoricPG331T SDH-Tier 3-STM1-Lk 2.12 Property BCS Buildings construction, Security HistoricPG333T SDH-Tier 3-STM4-Lk 2.12 Property BCS Buildings construction, Security HistoricPG335T SDH-Tier 3-STM16-Lk 2.12 Property BCS Buildings construction, Security HistoricPG341T SDH-Tier 4-STM1-Lk 2.12 Property BCS Buildings construction, Security HistoricPG343T SDH-Tier 4-STM4-Lk 2.12 Property BCS Buildings construction, Security HistoricPG345T SDH-Tier 4-STM16-Lk 2.12 Property BCS Buildings construction, Security HistoricPG350N WH Inner Core Fibre 2.12 Property BCS Buildings construction, Security HistoricPG351T SDH-TierSC -STM1-Lk 2.12 Property BCS Buildings construction, Security HistoricPG353T SDH-TierSC -STM4-Lk 2.12 Property BCS Buildings construction, Security HistoricPG355T SDH-TierSC -STM16-Lk 2.12 Property BCS Buildings construction, Security HistoricPG359T SDH-Traffic Grooming 2.12 Property BCS Buildings construction, Security HistoricPG361T PDH-Metal-2Mbits/s-Lk 2.12 Property BCS Buildings construction, Security HistoricPG365T PDH-Metal-34Mbits/s-Lk 2.12 Property BCS Buildings construction, Security HistoricPG367T PDH-Metal-140Mbits/s-Lk 2.12 Property BCS Buildings construction, Security HistoricPG371T PDH-Optical-2Mbits/s-Lk 2.12 Property BCS Buildings construction, Security HistoricPG373T PDH-Optical-8Mbits/s-Lk 2.12 Property BCS Buildings construction, Security HistoricPG375T PDH-Optical-34Mbits/s-Lk 2.12 Property BCS Buildings construction, Security HistoricPG377T PDH-Optical-140Mbits/s-Lk 2.12 Property BCS Buildings construction, Security HistoricPG379T PDH-Optical-565Mbits/s-Lk 2.12 Property BCS Buildings construction, Security HistoricPG381T MSH STM1 Link 2.12 Property BCS Buildings construction, Security HistoricPG383T MSH STM16 Link 2.12 Property BCS Buildings construction, Security HistoricPG385T MSH STM64 Link 2.12 Property BCS Buildings construction, Security HistoricPG391T PDH-Radio-8Mbits/s-Lk 2.12 Property BCS Buildings construction, Security HistoricPG393T PDH-Radio-34Mbits/s-Lk 2.12 Property BCS Buildings construction, Security HistoricPG395T PDH-Radio-140Mbits/s-Lk 2.12 Property BCS Buildings construction, Security HistoricPG399T PDH-Traffic Grooming 2.12 Property BCS Buildings construction, Security Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG400T ACE/ENA Core Equipment 2.12 Property BCS Buildings construction, Security HistoricPG401A Netstream Equipment 2.12 Property BCS Buildings construction, Security HistoricPG405A DMS100 Call Centre Switches 2.12 Property BCS Buildings construction, Security HistoricPG408A Carrier Pre Selection Customer Set-Up 2.12 Property BCS Buildings construction, Security HistoricPG411C Analogue Electric Capital 2.12 Property BCS Buildings construction, Security HistoricPG411P Analogue Connections 2.12 Property BCS Buildings construction, Security HistoricPG412C 64K Electronics Capital 2.12 Property BCS Buildings construction, Security HistoricPG412M 64K Electronics Maintenance 2.12 Property BCS Buildings construction, Security HistoricPG412P 64K Connections 2.12 Property BCS Buildings construction, Security HistoricPG413P Private Circuits Megastream and IX Conns 2.12 Property BCS Buildings construction, Security HistoricPG414M Private Circuits Intntl Anal IPLC Cur 2.12 Property BCS Buildings construction, Security HistoricPG415M Private Circuits Intntl Dig IPLC Current 2.12 Property BCS Buildings construction, Security HistoricPG421S Private Circuits Analogue Instn 2.12 Property BCS Buildings construction, Security HistoricPG422S Private Circuits Kilostream Instn 2.12 Property BCS Buildings construction, Security HistoricPG426S Private Circuits AccessLine Installation 2.12 Property BCS Buildings construction, Security HistoricPG440C ASDH 4x2MBit Capital 2.12 Property BCS Buildings construction, Security HistoricPG440M ASDH 4x2MBit Maintenance 2.12 Property BCS Buildings construction, Security HistoricPG441C ASDH 16x2MBit Capital 2.12 Property BCS Buildings construction, Security HistoricPG441M ASDH 16x2MBit Maintenance 2.12 Property BCS Buildings construction, Security HistoricPG442C 2MBit Copper Electric Capital 2.12 Property BCS Buildings construction, Security HistoricPG442M 2MBit Copper Electric Maintenance 2.12 Property BCS Buildings construction, Security HistoricPG443C 2MBit Fibre Electric Capital 2.12 Property BCS Buildings construction, Security HistoricPG443M 2MBit Fibre Electric Maintenance 2.12 Property BCS Buildings construction, Security HistoricPG444C 34MBit Fibre Electric Capital 2.12 Property BCS Buildings construction, Security HistoricPG444M 34MBit Fibre Elect. Maintenance 2.12 Property BCS Buildings construction, Security HistoricPG445C 140MBit Fibre Electric Capital 2.12 Property BCS Buildings construction, Security HistoricPG445M 140MBit Fibre Elect. Maintenance 2.12 Property BCS Buildings construction, Security HistoricPG446C 622MBit Fibre Elect. Capital 2.12 Property BCS Buildings construction, Security HistoricPG446M 622MBit Fibre Elect. Maintenance 2.12 Property BCS Buildings construction, Security HistoricPG447A SHDS Electronics 2.12 Property BCS Buildings construction, Security HistoricPG461A Private Circuits Test & Maintenance Sys 2.12 Property BCS Buildings construction, Security HistoricPG462A Private Circuits Customer Premises 2.12 Property BCS Buildings construction, Security HistoricPG463A Private Circuits Testing 2.12 Property BCS Buildings construction, Security HistoricPG483A Flexible Bandwidth Services 2.12 Property BCS Buildings construction, Security HistoricPG502B SG&A Openreach Sales Product Management 2.12 Property BCS Buildings construction, Security HistoricPG504B Number portability operational management 2.12 Property BCS Buildings construction, Security HistoricPG505A SG & A Private Circuits 2.12 Property BCS Buildings construction, Security HistoricPG506N SG & A PPC (Wholesale) 2.12 Property BCS Buildings construction, Security HistoricPG511M Interconnect OCP Maintenance 2.12 Property BCS Buildings construction, Security HistoricPG511P Interconnect OCP Provision 2.12 Property BCS Buildings construction, Security HistoricPG512A Product Management Policy & Planning IX OLO 2.12 Property BCS Buildings construction, Security HistoricPG570B OR Service Centre - Provision WLR PSTN/ISDN2 2.12 Property BCS Buildings construction, Security HistoricPG571B OR Service Centre - Provision WLR ISDN30 2.12 Property BCS Buildings construction, Security HistoricPG572B OR Service Centre - Provision LLU 2.12 Property BCS Buildings construction, Security HistoricPG573B OR Service Centre - Provision Ethernet 2.12 Property BCS Buildings construction, Security HistoricPG574B OR Service Centre - Provision NGA 2.12 Property BCS Buildings construction, Security HistoricPG575B OR Service Centre - Assurance WLR PSTN/ISDN2 2.12 Property BCS Buildings construction, Security HistoricPG576B OR Service Centre - Assurance WLR ISDN30 2.12 Property BCS Buildings construction, Security HistoricPG577B OR Service Centre - Assurance LLU 2.12 Property BCS Buildings construction, Security HistoricPG578B OR Service Centre - Assurance Ethernet 2.12 Property BCS Buildings construction, Security HistoricPG579B OR Service Centre - Assurance NGA 2.12 Property BCS Buildings construction, Security HistoricPG580B Broadband Boost 2.12 Property BCS Buildings construction, Security HistoricPG583N SG&A Wholesale Residual 2.12 Property BCS Buildings construction, Security HistoricPG584N SG&A Wholesale Other 2.12 Property BCS Buildings construction, Security HistoricPG585A SG&A downstream Residual 2.12 Property BCS Buildings construction, Security Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG586N SG&A Interconnect 2.12 Property BCS Buildings construction, Security HistoricPG609N SG&A Broadband 2.12 Property BCS Buildings construction, Security HistoricPG622A Public Payphones Operations 2.12 Property BCS Buildings construction, Security HistoricPG651B Number Portability-SetUCostOMCactivities 2.12 Property BCS Buildings construction, Security HistoricPG653A ATM Customer Interface 2mb Cards 2.12 Property BCS Buildings construction, Security HistoricPG654A ATM Customer Interface 34mb Cards 2.12 Property BCS Buildings construction, Security HistoricPG656A ATM Network Switching 2.12 Property BCS Buildings construction, Security HistoricPG657A Framestream Switch 2.12 Property BCS Buildings construction, Security HistoricPG658A ATM Customer Interface >155mb Cards 2.12 Property BCS Buildings construction, Security HistoricPG659A ATM Network Interface Cards 2.12 Property BCS Buildings construction, Security HistoricPG667A IP International Peering 2.12 Property BCS Buildings construction, Security HistoricPG668A IP Network Management 2.12 Property BCS Buildings construction, Security HistoricPG669A IP Network Dial IP 2.12 Property BCS Buildings construction, Security HistoricPG670A IP Network Fixed Access 2.12 Property BCS Buildings construction, Security HistoricPG671A IP Network VPN 2.12 Property BCS Buildings construction, Security HistoricPG672A IP Network Broadband 2.12 Property BCS Buildings construction, Security HistoricPG673A IP Network BT Intranet 2.12 Property BCS Buildings construction, Security HistoricPG674A IP Core/Colossus 2.12 Property BCS Buildings construction, Security HistoricPG675A IP VOIP Infrastructure 2.12 Property BCS Buildings construction, Security HistoricPG676A IP Applications 2.12 Property BCS Buildings construction, Security HistoricPG678A SIP servers 2.12 Property BCS Buildings construction, Security HistoricPG721A Circuit Provision Digital Higher Order 2.12 Property BCS Buildings construction, Security HistoricPG722A Circuit Provision Digital Public Network 2.12 Property BCS Buildings construction, Security HistoricPG723A Circuit Provision Analogue Public Nwk 2.12 Property BCS Buildings construction, Security HistoricPG732A Generic Data Amendments Network Costs 2.12 Property BCS Buildings construction, Security HistoricPG761A Special Applications SMDS 2.12 Property BCS Buildings construction, Security HistoricPG771A Special Applications Other Development 2.12 Property BCS Buildings construction, Security HistoricPG772A Openreach Systems & Development (Product Specific) 2.12 Property BCS Buildings construction, Security HistoricPG823P BT Own Use Private Circuits 2.12 Property BCS Buildings construction, Security HistoricPG855A Border Gateway & Signalling Firewall 2.12 Property BCS Buildings construction, Security HistoricPG856A CMSAN ISDN2 cards 2.12 Property BCS Buildings construction, Security HistoricPG857A CMSAN Combi Cards BB element 2.12 Property BCS Buildings construction, Security HistoricPG858A CMSAN Combi Cards Voice element 2.12 Property BCS Buildings construction, Security HistoricPG859A CMSAN Control Access 2.12 Property BCS Buildings construction, Security HistoricPG860A CMSAN Control Transport 2.12 Property BCS Buildings construction, Security HistoricPG861A CMSAN ISDN30 cards 2.12 Property BCS Buildings construction, Security HistoricPG862A CMSAN Low Band SDSL cards =<2Mb 2.12 Property BCS Buildings construction, Security HistoricPG863A CMSAN-FMSAN Length 2.12 Property BCS Buildings construction, Security HistoricPG864A CMSAN-FMSAN Link 2.12 Property BCS Buildings construction, Security HistoricPG865A Core-Core Length 2.12 Property BCS Buildings construction, Security HistoricPG866A Core-Core Link 2.12 Property BCS Buildings construction, Security HistoricPG867A Ethernet NTE 2.12 Property BCS Buildings construction, Security HistoricPG869A FMSAN Control Transport 2.12 Property BCS Buildings construction, Security HistoricPG872A FMSAN TDM cards 2.12 Property BCS Buildings construction, Security HistoricPG873A FMSAN to WDM Length 2.12 Property BCS Buildings construction, Security HistoricPG874A FMSAN to WDM Link 2.12 Property BCS Buildings construction, Security HistoricPG875A INODE -Nwk features 2.12 Property BCS Buildings construction, Security HistoricPG876A INODE-Voice Call Set-Up 2.12 Property BCS Buildings construction, Security HistoricPG877A ISDN30 NTE 2.12 Property BCS Buildings construction, Security HistoricPG878A METRO BB LNS 2.12 Property BCS Buildings construction, Security HistoricPG879A METRO BBL3 2.12 Property BCS Buildings construction, Security HistoricPG880A METRO BEA - Broadband Edge Aggregator 2.12 Property BCS Buildings construction, Security HistoricPG881A METRO BRAS - Broadband Remote Access Server 2.12 Property BCS Buildings construction, Security HistoricPG882A METRO FER - Front End Router 2.12 Property BCS Buildings construction, Security HistoricPG885A Metro-Core Length 2.12 Property BCS Buildings construction, Security Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG886A Metro-Core Link 2.12 Property BCS Buildings construction, Security HistoricPG887A METRO-Edge Ethernet Bandwidth 2.12 Property BCS Buildings construction, Security HistoricPG888A METRO-Edge Ethernet Port 2.12 Property BCS Buildings construction, Security HistoricPG889A METRO-Infrastructure Ethernet 2.12 Property BCS Buildings construction, Security HistoricPG890A METRO-Media Gateway 2.12 Property BCS Buildings construction, Security HistoricPG892A METRO-Sync Racks 2.12 Property BCS Buildings construction, Security HistoricPG893A MSPE Routers 2.12 Property BCS Buildings construction, Security HistoricPG895A P Router (large) CORE 2.12 Property BCS Buildings construction, Security HistoricPG896A P Router METRO 2.12 Property BCS Buildings construction, Security HistoricPG898A Core Directors 2.12 Property BCS Buildings construction, Security HistoricPG899A WDM to Metro links Link 2.12 Property BCS Buildings construction, Security HistoricPG900A WDM to Metro links: Length 2.12 Property BCS Buildings construction, Security HistoricPG901A Ethernet Switches 2.12 Property BCS Buildings construction, Security HistoricPG902A Ethernet Switch Access Cards 2.12 Property BCS Buildings construction, Security HistoricPG911A Operator Services OA Inland 2.12 Property BCS Buildings construction, Security HistoricPG912A Operator Services OA International 2.12 Property BCS Buildings construction, Security HistoricPG924A DQ Non Chargeable 2.12 Property BCS Buildings construction, Security HistoricPG933A Phonebooks 2.12 Property BCS Buildings construction, Security HistoricPG950C GEA Access Fibre Spine 2.12 Property BCS Buildings construction, Security HistoricPG950M GEA Access Fibre Spine Maintenance 2.12 Property BCS Buildings construction, Security HistoricPG951C GEA Distribution Fibre 2.12 Property BCS Buildings construction, Security HistoricPG951M GEA Distribution Fibre Maintenance 2.12 Property BCS Buildings construction, Security HistoricPG952C GEA Electronics 2.12 Property BCS Buildings construction, Security HistoricPG953C GEA DSLAM & Cabinets 2.12 Property BCS Buildings construction, Security HistoricPG954C GEA Customer Site Installations 2.12 Property BCS Buildings construction, Security HistoricPG955M GEA FTTC Repairs 2.12 Property BCS Buildings construction, Security HistoricPG956M GEA FTTP Repairs 2.12 Property BCS Buildings construction, Security HistoricPG957P GEA FTTP Provisions 2.12 Property BCS Buildings construction, Security HistoricPG958P GEA FTTC Provisions 2.12 Property BCS Buildings construction, Security HistoricPG959C Access Distribution Fibre 2.12 Property BCS Buildings construction, Security HistoricPG980R Openreach Repayment Works 2.12 Property BCS Buildings construction, Security HistoricPG981R Openreach Time Related Charges 2.12 Property BCS Buildings construction, Security HistoricPG982R Openreach Managed Services for Wholesale 2.12 Property BCS Buildings construction, Security HistoricPG984R Openreach Managed Services for Global 2.12 Property BCS Buildings construction, Security HistoricPG985R Openreach Managed Services for Retail Other 2.12 Property BCS Buildings construction, Security HistoricPG989A Special Fault Investigation 2.12 Property BCS Buildings construction, Security HistoricPG111C Access Fibre Spine 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG111M Local Lines Fibre Cable Current 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG114L ISDN30 Connections 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG115C Local Lines Access Radio Capital Capital 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG115M Local Lines Access Radio Current 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG117C E Side Copper Capital 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG117M E Side Copper Current 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG118C D Side Copper Capital 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG118M D Side Copper Current 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG119A Telephony Over Passive Optical Network 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG121M Business PSTN Maintenance 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG122M Residential PSTN Maintenance 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG123M ISDN2 / Highway Maintenance 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG124A ISDN30 Capital / Maintenance 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG127A PSTN Line Cards 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG128A ISDN2/Highway Line Cards 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG129A Pair Gain 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG130A Local Loop Unbundling Tie Cables 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG132B OR LLU Hostel Rentals 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLD

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG132N WH LLU Hostel Rentals 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG136A Local Loop Unbundling Surveys 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG136N WH LLU Room Build 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG140A Routing and Records 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG142A MDF Hardware Jumpering 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG143A Software Jumpering 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG145B ADSL Connections (Openreach) 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG145N ADSL Connections (Wholesale) 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG147B SDSL Connections (Openreach) 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG147N SDSL Connections (Wholesale) 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG149A Dropwire Capital 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG150A ISDN2 Specific 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG151B TAMS (Openreach) 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG151N TAMS (Wholesale) 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG152B DSL Rentals (Openreach) 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG152N DSL Rentals overheads (Wholesale) 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG153N DSL Rentals depreciation (Wholesale) 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG170B OR Backhaul Fibre 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG197A FTTC Service Delivery & Development 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG198A FTTP Development 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG213C Local Exchanges UXD Capital 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG213M Local Exchanges UXD Current 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG216C Local Exchanges General Switchboards Cap 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG216M Local Exchanges General Switchboards Cur 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG217E LE Frames Capital (Openreach) 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG217F LE Frames Current (Openreach) 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG217Q LE Frames Capital (Wholesale) 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG217R LE Frames Current (Wholesale) 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG219M Local Exch Operations & Surveillance Cur 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG224A Universal Card Platform Equipment 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG227A Main Exchanges ASUs 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG228A Signalling Transfer Point and Edge Link Monitors 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG229A Signalling Point Relay and Core Link Monitors 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG240A Line Test Equipment 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG241A Repair Handling Duty 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG249C Main Exchange DLT - Capital 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG249M Main Exchange DLT - Current 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG254A Main Exchange - Intelligent Access & Messaging 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG255B Main Exchange Switchblock 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG257C Main Exchange Processors - Capital 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG257M Main Exchange Processors - Current 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG260A Intelligent Contact Manager - PR0 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG276A CISL 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG280C AXE10 LE Processor - Capital 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG280M AXE10 LE Processor - Current 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG281C AXE10 LE DLT - Capital 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG281M AXE10 LE DLT Maintenance 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG282A AXE10 LE Switch Block 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG283A AXE10 LE Concentrator Set-Up 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG284A AXE10 LE Concentrator Duration 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG285C System X LE Processor - Capital 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG285M System X LE Processor - Current 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG286C System X LE - Capital 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG286M System X DLT Maintenance 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG287A System X LE Switch Block 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLD

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG288A System X LE Concentrator Set-Up 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG289A System X LE Concentrator Duration 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG300T OLO Point of Handover 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG301T SDH-Tier 0-Lk 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG311T SDH-Tier 1-STM1-Lk 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG313T SDH-Tier 1-STM4-Lk 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG315T SDH-Tier 1-STM16-Lk 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG321T SDH-Tier 2-STM1-Lk 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG323T SDH-Tier 2-STM4-Lk 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG325T SDH-Tier 2-STM16-Lk 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG331T SDH-Tier 3-STM1-Lk 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG333T SDH-Tier 3-STM4-Lk 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG335T SDH-Tier 3-STM16-Lk 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG341T SDH-Tier 4-STM1-Lk 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG343T SDH-Tier 4-STM4-Lk 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG345T SDH-Tier 4-STM16-Lk 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG350N WH Inner Core Fibre 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG351T SDH-TierSC -STM1-Lk 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG353T SDH-TierSC -STM4-Lk 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG355T SDH-TierSC -STM16-Lk 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG359T SDH-Traffic Grooming 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG361T PDH-Metal-2Mbits/s-Lk 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG365T PDH-Metal-34Mbits/s-Lk 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG367T PDH-Metal-140Mbits/s-Lk 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG371T PDH-Optical-2Mbits/s-Lk 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG373T PDH-Optical-8Mbits/s-Lk 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG375T PDH-Optical-34Mbits/s-Lk 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG377T PDH-Optical-140Mbits/s-Lk 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG379T PDH-Optical-565Mbits/s-Lk 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG381T MSH STM1 Link 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG383T MSH STM16 Link 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG385T MSH STM64 Link 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG391T PDH-Radio-8Mbits/s-Lk 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG393T PDH-Radio-34Mbits/s-Lk 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG395T PDH-Radio-140Mbits/s-Lk 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG399T PDH-Traffic Grooming 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG400T ACE/ENA Core Equipment 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG401A Netstream Equipment 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG405A DMS100 Call Centre Switches 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG408A Carrier Pre Selection Customer Set-Up 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG411C Analogue Electric Capital 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG411P Analogue Connections 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG412C 64K Electronics Capital 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG412M 64K Electronics Maintenance 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG412P 64K Connections 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG413P Private Circuits Megastream and IX Conns 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG414M Private Circuits Intntl Anal IPLC Cur 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG415M Private Circuits Intntl Dig IPLC Current 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG421S Private Circuits Analogue Instn 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG422S Private Circuits Kilostream Instn 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG426S Private Circuits AccessLine Installation 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG440C ASDH 4x2MBit Capital 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG440M ASDH 4x2MBit Maintenance 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG441C ASDH 16x2MBit Capital 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG441M ASDH 16x2MBit Maintenance 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLD

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG442C 2MBit Copper Electric Capital 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG442M 2MBit Copper Electric Maintenance 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG443C 2MBit Fibre Electric Capital 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG443M 2MBit Fibre Electric Maintenance 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG444C 34MBit Fibre Electric Capital 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG444M 34MBit Fibre Elect. Maintenance 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG445C 140MBit Fibre Electric Capital 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG445M 140MBit Fibre Elect. Maintenance 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG446C 622MBit Fibre Elect. Capital 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG446M 622MBit Fibre Elect. Maintenance 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG447A SHDS Electronics 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG461A Private Circuits Test & Maintenance Sys 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG462A Private Circuits Customer Premises 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG463A Private Circuits Testing 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG483A Flexible Bandwidth Services 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG502B SG&A Openreach Sales Product Management 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG504B Number portability operational management 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG505A SG & A Private Circuits 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG506N SG & A PPC (Wholesale) 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG511M Interconnect OCP Maintenance 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG511P Interconnect OCP Provision 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG512A Product Management Policy & Planning IX OLO 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG570B OR Service Centre - Provision WLR PSTN/ISDN2 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG571B OR Service Centre - Provision WLR ISDN30 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG572B OR Service Centre - Provision LLU 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG573B OR Service Centre - Provision Ethernet 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG574B OR Service Centre - Provision NGA 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG575B OR Service Centre - Assurance WLR PSTN/ISDN2 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG576B OR Service Centre - Assurance WLR ISDN30 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG577B OR Service Centre - Assurance LLU 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG578B OR Service Centre - Assurance Ethernet 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG579B OR Service Centre - Assurance NGA 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG580B Broadband Boost 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG583N SG&A Wholesale Residual 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG584N SG&A Wholesale Other 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG585A SG&A downstream Residual 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG586N SG&A Interconnect 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG609N SG&A Broadband 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG622A Public Payphones Operations 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG651B Number Portability-SetUCostOMCactivities 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG653A ATM Customer Interface 2mb Cards 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG654A ATM Customer Interface 34mb Cards 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG656A ATM Network Switching 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG657A Framestream Switch 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG658A ATM Customer Interface >155mb Cards 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG659A ATM Network Interface Cards 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG667A IP International Peering 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG668A IP Network Management 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG669A IP Network Dial IP 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG670A IP Network Fixed Access 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG671A IP Network VPN 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG672A IP Network Broadband 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG673A IP Network BT Intranet 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG674A IP Core/Colossus 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG675A IP VOIP Infrastructure 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLD

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG676A IP Applications 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG678A SIP servers 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG721A Circuit Provision Digital Higher Order 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG722A Circuit Provision Digital Public Network 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG723A Circuit Provision Analogue Public Nwk 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG732A Generic Data Amendments Network Costs 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG761A Special Applications SMDS 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG771A Special Applications Other Development 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG772A Openreach Systems & Development (Product Specific) 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG823P BT Own Use Private Circuits 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG855A Border Gateway & Signalling Firewall 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG856A CMSAN ISDN2 cards 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG857A CMSAN Combi Cards BB element 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG858A CMSAN Combi Cards Voice element 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG859A CMSAN Control Access 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG860A CMSAN Control Transport 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG861A CMSAN ISDN30 cards 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG862A CMSAN Low Band SDSL cards =<2Mb 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG863A CMSAN-FMSAN Length 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG864A CMSAN-FMSAN Link 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG865A Core-Core Length 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG866A Core-Core Link 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG867A Ethernet NTE 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG869A FMSAN Control Transport 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG872A FMSAN TDM cards 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG873A FMSAN to WDM Length 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG874A FMSAN to WDM Link 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG875A INODE -Nwk features 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG876A INODE-Voice Call Set-Up 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG877A ISDN30 NTE 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG878A METRO BB LNS 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG879A METRO BBL3 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG880A METRO BEA - Broadband Edge Aggregator 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG881A METRO BRAS - Broadband Remote Access Server 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG882A METRO FER - Front End Router 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG885A Metro-Core Length 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG886A Metro-Core Link 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG887A METRO-Edge Ethernet Bandwidth 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG888A METRO-Edge Ethernet Port 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG889A METRO-Infrastructure Ethernet 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG890A METRO-Media Gateway 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG892A METRO-Sync Racks 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG893A MSPE Routers 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG895A P Router (large) CORE 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG896A P Router METRO 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG898A Core Directors 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG899A WDM to Metro links Link 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG900A WDM to Metro links: Length 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG901A Ethernet Switches 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG902A Ethernet Switch Access Cards 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG911A Operator Services OA Inland 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG912A Operator Services OA International 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG924A DQ Non Chargeable 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG933A Phonebooks 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG950C GEA Access Fibre Spine 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLD

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG950M GEA Access Fibre Spine Maintenance 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG951C GEA Distribution Fibre 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG951M GEA Distribution Fibre Maintenance 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG952C GEA Electronics 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG953C GEA DSLAM & Cabinets 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG954C GEA Customer Site Installations 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG955M GEA FTTC Repairs 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG956M GEA FTTP Repairs 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG957P GEA FTTP Provisions 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG958P GEA FTTC Provisions 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG959C Access Distribution Fibre 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG980R Openreach Repayment Works 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG981R Openreach Time Related Charges 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG982R Openreach Managed Services for Wholesale 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG984R Openreach Managed Services for Global 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG985R Openreach Managed Services for Retail Other 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG989A Special Fault Investigation 2.12 Property BFH Buildings Freehold (see BLDFH) See Lead CoW >>> GSBLDPG170B OR Backhaul Fibre 2.7 UK Transmission - exc BHQ Construction, Submarine Cable Inland HistoricPG350N WH Inner Core Fibre 2.7 UK Transmission - exc BHQ Construction, Submarine Cable Inland HistoricPG111C Access Fibre Spine 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG111M Local Lines Fibre Cable Current 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG114L ISDN30 Connections 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG115C Local Lines Access Radio Capital Capital 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG115M Local Lines Access Radio Current 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG117C E Side Copper Capital 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG117M E Side Copper Current 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG118C D Side Copper Capital 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG118M D Side Copper Current 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG119A Telephony Over Passive Optical Network 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG121M Business PSTN Maintenance 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG122M Residential PSTN Maintenance 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG123M ISDN2 / Highway Maintenance 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG124A ISDN30 Capital / Maintenance 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG127A PSTN Line Cards 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG128A ISDN2/Highway Line Cards 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG129A Pair Gain 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG130A Local Loop Unbundling Tie Cables 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG132B OR LLU Hostel Rentals 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG132N WH LLU Hostel Rentals 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG136A Local Loop Unbundling Surveys 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG136N WH LLU Room Build 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG140A Routing and Records 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG142A MDF Hardware Jumpering 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG143A Software Jumpering 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG145B ADSL Connections (Openreach) 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG145N ADSL Connections (Wholesale) 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG147B SDSL Connections (Openreach) 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG147N SDSL Connections (Wholesale) 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG149A Dropwire Capital 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG150A ISDN2 Specific 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG151B TAMS (Openreach) 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG151N TAMS (Wholesale) 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG152B DSL Rentals (Openreach) 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG152N DSL Rentals overheads (Wholesale) 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG153N DSL Rentals depreciation (Wholesale) 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLD

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG170B OR Backhaul Fibre 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG197A FTTC Service Delivery & Development 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG198A FTTP Development 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG213C Local Exchanges UXD Capital 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG213M Local Exchanges UXD Current 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG216C Local Exchanges General Switchboards Cap 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG216M Local Exchanges General Switchboards Cur 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG217E LE Frames Capital (Openreach) 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG217F LE Frames Current (Openreach) 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG217Q LE Frames Capital (Wholesale) 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG217R LE Frames Current (Wholesale) 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG219M Local Exch Operations & Surveillance Cur 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG224A Universal Card Platform Equipment 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG227A Main Exchanges ASUs 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG228A Signalling Transfer Point and Edge Link Monitors 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG229A Signalling Point Relay and Core Link Monitors 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG240A Line Test Equipment 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG241A Repair Handling Duty 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG249C Main Exchange DLT - Capital 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG249M Main Exchange DLT - Current 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG254A Main Exchange - Intelligent Access & Messaging 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG255B Main Exchange Switchblock 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG257C Main Exchange Processors - Capital 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG257M Main Exchange Processors - Current 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG260A Intelligent Contact Manager - PR0 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG276A CISL 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG280C AXE10 LE Processor - Capital 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG280M AXE10 LE Processor - Current 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG281C AXE10 LE DLT - Capital 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG281M AXE10 LE DLT Maintenance 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG282A AXE10 LE Switch Block 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG283A AXE10 LE Concentrator Set-Up 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG284A AXE10 LE Concentrator Duration 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG285C System X LE Processor - Capital 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG285M System X LE Processor - Current 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG286C System X LE - Capital 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG286M System X DLT Maintenance 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG287A System X LE Switch Block 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG288A System X LE Concentrator Set-Up 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG289A System X LE Concentrator Duration 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG300T OLO Point of Handover 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG301T SDH-Tier 0-Lk 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG311T SDH-Tier 1-STM1-Lk 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG313T SDH-Tier 1-STM4-Lk 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG315T SDH-Tier 1-STM16-Lk 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG321T SDH-Tier 2-STM1-Lk 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG323T SDH-Tier 2-STM4-Lk 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG325T SDH-Tier 2-STM16-Lk 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG331T SDH-Tier 3-STM1-Lk 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG333T SDH-Tier 3-STM4-Lk 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG335T SDH-Tier 3-STM16-Lk 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG341T SDH-Tier 4-STM1-Lk 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG343T SDH-Tier 4-STM4-Lk 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG345T SDH-Tier 4-STM16-Lk 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG350N WH Inner Core Fibre 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLD

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG351T SDH-TierSC -STM1-Lk 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG353T SDH-TierSC -STM4-Lk 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG355T SDH-TierSC -STM16-Lk 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG359T SDH-Traffic Grooming 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG361T PDH-Metal-2Mbits/s-Lk 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG365T PDH-Metal-34Mbits/s-Lk 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG367T PDH-Metal-140Mbits/s-Lk 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG371T PDH-Optical-2Mbits/s-Lk 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG373T PDH-Optical-8Mbits/s-Lk 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG375T PDH-Optical-34Mbits/s-Lk 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG377T PDH-Optical-140Mbits/s-Lk 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG379T PDH-Optical-565Mbits/s-Lk 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG381T MSH STM1 Link 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG383T MSH STM16 Link 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG385T MSH STM64 Link 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG391T PDH-Radio-8Mbits/s-Lk 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG393T PDH-Radio-34Mbits/s-Lk 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG395T PDH-Radio-140Mbits/s-Lk 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG399T PDH-Traffic Grooming 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG400T ACE/ENA Core Equipment 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG401A Netstream Equipment 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG405A DMS100 Call Centre Switches 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG408A Carrier Pre Selection Customer Set-Up 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG411C Analogue Electric Capital 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG411P Analogue Connections 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG412C 64K Electronics Capital 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG412M 64K Electronics Maintenance 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG412P 64K Connections 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG413P Private Circuits Megastream and IX Conns 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG414M Private Circuits Intntl Anal IPLC Cur 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG415M Private Circuits Intntl Dig IPLC Current 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG421S Private Circuits Analogue Instn 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG422S Private Circuits Kilostream Instn 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG426S Private Circuits AccessLine Installation 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG440C ASDH 4x2MBit Capital 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG440M ASDH 4x2MBit Maintenance 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG441C ASDH 16x2MBit Capital 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG441M ASDH 16x2MBit Maintenance 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG442C 2MBit Copper Electric Capital 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG442M 2MBit Copper Electric Maintenance 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG443C 2MBit Fibre Electric Capital 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG443M 2MBit Fibre Electric Maintenance 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG444C 34MBit Fibre Electric Capital 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG444M 34MBit Fibre Elect. Maintenance 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG445C 140MBit Fibre Electric Capital 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG445M 140MBit Fibre Elect. Maintenance 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG446C 622MBit Fibre Elect. Capital 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG446M 622MBit Fibre Elect. Maintenance 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG447A SHDS Electronics 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG461A Private Circuits Test & Maintenance Sys 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG462A Private Circuits Customer Premises 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG463A Private Circuits Testing 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG483A Flexible Bandwidth Services 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG502B SG&A Openreach Sales Product Management 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG504B Number portability operational management 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLD

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG505A SG & A Private Circuits 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG506N SG & A PPC (Wholesale) 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG511M Interconnect OCP Maintenance 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG511P Interconnect OCP Provision 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG512A Product Management Policy & Planning IX OLO 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG570B OR Service Centre - Provision WLR PSTN/ISDN2 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG571B OR Service Centre - Provision WLR ISDN30 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG572B OR Service Centre - Provision LLU 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG573B OR Service Centre - Provision Ethernet 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG574B OR Service Centre - Provision NGA 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG575B OR Service Centre - Assurance WLR PSTN/ISDN2 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG576B OR Service Centre - Assurance WLR ISDN30 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG577B OR Service Centre - Assurance LLU 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG578B OR Service Centre - Assurance Ethernet 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG579B OR Service Centre - Assurance NGA 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG580B Broadband Boost 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG583N SG&A Wholesale Residual 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG584N SG&A Wholesale Other 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG585A SG&A downstream Residual 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG586N SG&A Interconnect 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG609N SG&A Broadband 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG622A Public Payphones Operations 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG651B Number Portability-SetUCostOMCactivities 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG653A ATM Customer Interface 2mb Cards 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG654A ATM Customer Interface 34mb Cards 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG656A ATM Network Switching 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG657A Framestream Switch 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG658A ATM Customer Interface >155mb Cards 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG659A ATM Network Interface Cards 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG667A IP International Peering 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG668A IP Network Management 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG669A IP Network Dial IP 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG670A IP Network Fixed Access 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG671A IP Network VPN 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG672A IP Network Broadband 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG673A IP Network BT Intranet 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG674A IP Core/Colossus 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG675A IP VOIP Infrastructure 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG676A IP Applications 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG678A SIP servers 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG721A Circuit Provision Digital Higher Order 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG722A Circuit Provision Digital Public Network 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG723A Circuit Provision Analogue Public Nwk 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG732A Generic Data Amendments Network Costs 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG761A Special Applications SMDS 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG771A Special Applications Other Development 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG772A Openreach Systems & Development (Product Specific) 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG823P BT Own Use Private Circuits 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG855A Border Gateway & Signalling Firewall 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG856A CMSAN ISDN2 cards 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG857A CMSAN Combi Cards BB element 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG858A CMSAN Combi Cards Voice element 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG859A CMSAN Control Access 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG860A CMSAN Control Transport 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG861A CMSAN ISDN30 cards 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLD

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG862A CMSAN Low Band SDSL cards =<2Mb 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG863A CMSAN-FMSAN Length 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG864A CMSAN-FMSAN Link 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG865A Core-Core Length 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG866A Core-Core Link 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG867A Ethernet NTE 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG869A FMSAN Control Transport 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG872A FMSAN TDM cards 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG873A FMSAN to WDM Length 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG874A FMSAN to WDM Link 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG875A INODE -Nwk features 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG876A INODE-Voice Call Set-Up 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG877A ISDN30 NTE 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG878A METRO BB LNS 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG879A METRO BBL3 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG880A METRO BEA - Broadband Edge Aggregator 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG881A METRO BRAS - Broadband Remote Access Server 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG882A METRO FER - Front End Router 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG885A Metro-Core Length 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG886A Metro-Core Link 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG887A METRO-Edge Ethernet Bandwidth 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG888A METRO-Edge Ethernet Port 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG889A METRO-Infrastructure Ethernet 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG890A METRO-Media Gateway 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG892A METRO-Sync Racks 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG893A MSPE Routers 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG895A P Router (large) CORE 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG896A P Router METRO 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG898A Core Directors 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG899A WDM to Metro links Link 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG900A WDM to Metro links: Length 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG901A Ethernet Switches 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG902A Ethernet Switch Access Cards 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG911A Operator Services OA Inland 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG912A Operator Services OA International 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG924A DQ Non Chargeable 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG933A Phonebooks 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG950C GEA Access Fibre Spine 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG950M GEA Access Fibre Spine Maintenance 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG951C GEA Distribution Fibre 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG951M GEA Distribution Fibre Maintenance 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG952C GEA Electronics 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG953C GEA DSLAM & Cabinets 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG954C GEA Customer Site Installations 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG955M GEA FTTC Repairs 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG956M GEA FTTP Repairs 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG957P GEA FTTP Provisions 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG958P GEA FTTC Provisions 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG959C Access Distribution Fibre 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG980R Openreach Repayment Works 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG981R Openreach Time Related Charges 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG982R Openreach Managed Services for Wholesale 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG984R Openreach Managed Services for Global 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG985R Openreach Managed Services for Retail Other 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLDPG989A Special Fault Investigation 2.12 Property BLL Buildings Long Lease (see BLDLL) See Lead CoW >>> GSBLD

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG111C Access Fibre Spine 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG111M Local Lines Fibre Cable Current 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG114L ISDN30 Connections 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG115C Local Lines Access Radio Capital Capital 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG115M Local Lines Access Radio Current 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG117C E Side Copper Capital 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG117M E Side Copper Current 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG118C D Side Copper Capital 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG118M D Side Copper Current 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG119A Telephony Over Passive Optical Network 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG121M Business PSTN Maintenance 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG122M Residential PSTN Maintenance 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG123M ISDN2 / Highway Maintenance 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG124A ISDN30 Capital / Maintenance 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG127A PSTN Line Cards 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG128A ISDN2/Highway Line Cards 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG129A Pair Gain 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG130A Local Loop Unbundling Tie Cables 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG132B OR LLU Hostel Rentals 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG132N WH LLU Hostel Rentals 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG136A Local Loop Unbundling Surveys 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG136N WH LLU Room Build 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG140A Routing and Records 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG142A MDF Hardware Jumpering 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG143A Software Jumpering 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG145B ADSL Connections (Openreach) 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG145N ADSL Connections (Wholesale) 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG149A Dropwire Capital 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG150A ISDN2 Specific 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG151B TAMS (Openreach) 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG151N TAMS (Wholesale) 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG152B DSL Rentals (Openreach) 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG152N DSL Rentals overheads (Wholesale) 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG153N DSL Rentals depreciation (Wholesale) 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG170B OR Backhaul Fibre 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG197A FTTC Service Delivery & Development 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG198A FTTP Development 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG213C Local Exchanges UXD Capital 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG213M Local Exchanges UXD Current 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG216C Local Exchanges General Switchboards Cap 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG216M Local Exchanges General Switchboards Cur 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG217E LE Frames Capital (Openreach) 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG217F LE Frames Current (Openreach) 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG217R LE Frames Current (Wholesale) 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG219M Local Exch Operations & Surveillance Cur 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG224A Universal Card Platform Equipment 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG227A Main Exchanges ASUs 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG228A Signalling Transfer Point and Edge Link Monitors 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG229A Signalling Point Relay and Core Link Monitors 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG240A Line Test Equipment 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG241A Repair Handling Duty 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG249C Main Exchange DLT - Capital 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG249M Main Exchange DLT - Current 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG254A Main Exchange - Intelligent Access & Messaging 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG255B Main Exchange Switchblock 2.12 Property BP Building Purchases See Lead CoW >>> GSBLD

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG257C Main Exchange Processors - Capital 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG257M Main Exchange Processors - Current 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG260A Intelligent Contact Manager - PR0 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG276A CISL 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG280C AXE10 LE Processor - Capital 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG280M AXE10 LE Processor - Current 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG281C AXE10 LE DLT - Capital 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG281M AXE10 LE DLT Maintenance 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG282A AXE10 LE Switch Block 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG283A AXE10 LE Concentrator Set-Up 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG284A AXE10 LE Concentrator Duration 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG285C System X LE Processor - Capital 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG285M System X LE Processor - Current 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG286C System X LE - Capital 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG286M System X DLT Maintenance 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG287A System X LE Switch Block 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG288A System X LE Concentrator Set-Up 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG289A System X LE Concentrator Duration 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG300T OLO Point of Handover 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG301T SDH-Tier 0-Lk 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG311T SDH-Tier 1-STM1-Lk 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG313T SDH-Tier 1-STM4-Lk 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG315T SDH-Tier 1-STM16-Lk 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG321T SDH-Tier 2-STM1-Lk 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG323T SDH-Tier 2-STM4-Lk 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG325T SDH-Tier 2-STM16-Lk 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG331T SDH-Tier 3-STM1-Lk 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG333T SDH-Tier 3-STM4-Lk 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG335T SDH-Tier 3-STM16-Lk 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG341T SDH-Tier 4-STM1-Lk 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG343T SDH-Tier 4-STM4-Lk 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG345T SDH-Tier 4-STM16-Lk 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG350N WH Inner Core Fibre 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG351T SDH-TierSC -STM1-Lk 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG353T SDH-TierSC -STM4-Lk 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG355T SDH-TierSC -STM16-Lk 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG359T SDH-Traffic Grooming 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG361T PDH-Metal-2Mbits/s-Lk 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG365T PDH-Metal-34Mbits/s-Lk 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG371T PDH-Optical-2Mbits/s-Lk 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG373T PDH-Optical-8Mbits/s-Lk 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG375T PDH-Optical-34Mbits/s-Lk 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG377T PDH-Optical-140Mbits/s-Lk 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG379T PDH-Optical-565Mbits/s-Lk 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG381T MSH STM1 Link 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG383T MSH STM16 Link 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG385T MSH STM64 Link 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG391T PDH-Radio-8Mbits/s-Lk 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG393T PDH-Radio-34Mbits/s-Lk 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG395T PDH-Radio-140Mbits/s-Lk 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG399T PDH-Traffic Grooming 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG400T ACE/ENA Core Equipment 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG401A Netstream Equipment 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG405A DMS100 Call Centre Switches 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG408A Carrier Pre Selection Customer Set-Up 2.12 Property BP Building Purchases See Lead CoW >>> GSBLD

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG411P Analogue Connections 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG412C 64K Electronics Capital 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG412M 64K Electronics Maintenance 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG412P 64K Connections 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG413P Private Circuits Megastream and IX Conns 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG414M Private Circuits Intntl Anal IPLC Cur 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG415M Private Circuits Intntl Dig IPLC Current 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG421S Private Circuits Analogue Instn 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG422S Private Circuits Kilostream Instn 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG426S Private Circuits AccessLine Installation 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG440C ASDH 4x2MBit Capital 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG440M ASDH 4x2MBit Maintenance 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG441C ASDH 16x2MBit Capital 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG441M ASDH 16x2MBit Maintenance 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG442C 2MBit Copper Electric Capital 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG442M 2MBit Copper Electric Maintenance 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG443C 2MBit Fibre Electric Capital 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG443M 2MBit Fibre Electric Maintenance 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG444C 34MBit Fibre Electric Capital 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG444M 34MBit Fibre Elect. Maintenance 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG445C 140MBit Fibre Electric Capital 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG445M 140MBit Fibre Elect. Maintenance 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG446C 622MBit Fibre Elect. Capital 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG446M 622MBit Fibre Elect. Maintenance 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG447A SHDS Electronics 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG461A Private Circuits Test & Maintenance Sys 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG462A Private Circuits Customer Premises 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG463A Private Circuits Testing 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG483A Flexible Bandwidth Services 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG502B SG&A Openreach Sales Product Management 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG504B Number portability operational management 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG505A SG & A Private Circuits 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG506N SG & A PPC (Wholesale) 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG511M Interconnect OCP Maintenance 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG511P Interconnect OCP Provision 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG512A Product Management Policy & Planning IX OLO 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG570B OR Service Centre - Provision WLR PSTN/ISDN2 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG571B OR Service Centre - Provision WLR ISDN30 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG572B OR Service Centre - Provision LLU 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG573B OR Service Centre - Provision Ethernet 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG574B OR Service Centre - Provision NGA 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG575B OR Service Centre - Assurance WLR PSTN/ISDN2 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG576B OR Service Centre - Assurance WLR ISDN30 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG577B OR Service Centre - Assurance LLU 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG578B OR Service Centre - Assurance Ethernet 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG579B OR Service Centre - Assurance NGA 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG580B Broadband Boost 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG583N SG&A Wholesale Residual 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG584N SG&A Wholesale Other 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG585A SG&A downstream Residual 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG586N SG&A Interconnect 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG609N SG&A Broadband 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG622A Public Payphones Operations 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG651B Number Portability-SetUCostOMCactivities 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG653A ATM Customer Interface 2mb Cards 2.12 Property BP Building Purchases See Lead CoW >>> GSBLD

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG654A ATM Customer Interface 34mb Cards 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG656A ATM Network Switching 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG657A Framestream Switch 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG658A ATM Customer Interface >155mb Cards 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG659A ATM Network Interface Cards 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG667A IP International Peering 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG668A IP Network Management 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG669A IP Network Dial IP 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG670A IP Network Fixed Access 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG671A IP Network VPN 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG672A IP Network Broadband 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG673A IP Network BT Intranet 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG674A IP Core/Colossus 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG675A IP VOIP Infrastructure 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG676A IP Applications 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG678A SIP servers 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG721A Circuit Provision Digital Higher Order 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG722A Circuit Provision Digital Public Network 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG723A Circuit Provision Analogue Public Nwk 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG732A Generic Data Amendments Network Costs 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG761A Special Applications SMDS 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG771A Special Applications Other Development 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG772A Openreach Systems & Development (Product Specific) 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG823P BT Own Use Private Circuits 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG855A Border Gateway & Signalling Firewall 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG857A CMSAN Combi Cards BB element 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG858A CMSAN Combi Cards Voice element 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG859A CMSAN Control Access 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG860A CMSAN Control Transport 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG861A CMSAN ISDN30 cards 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG862A CMSAN Low Band SDSL cards =<2Mb 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG863A CMSAN-FMSAN Length 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG864A CMSAN-FMSAN Link 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG865A Core-Core Length 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG866A Core-Core Link 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG867A Ethernet NTE 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG869A FMSAN Control Transport 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG872A FMSAN TDM cards 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG873A FMSAN to WDM Length 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG874A FMSAN to WDM Link 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG875A INODE -Nwk features 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG876A INODE-Voice Call Set-Up 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG878A METRO BB LNS 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG879A METRO BBL3 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG880A METRO BEA - Broadband Edge Aggregator 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG881A METRO BRAS - Broadband Remote Access Server 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG882A METRO FER - Front End Router 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG885A Metro-Core Length 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG886A Metro-Core Link 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG887A METRO-Edge Ethernet Bandwidth 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG888A METRO-Edge Ethernet Port 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG889A METRO-Infrastructure Ethernet 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG890A METRO-Media Gateway 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG892A METRO-Sync Racks 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG893A MSPE Routers 2.12 Property BP Building Purchases See Lead CoW >>> GSBLD

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG895A P Router (large) CORE 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG896A P Router METRO 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG898A Core Directors 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG899A WDM to Metro links Link 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG900A WDM to Metro links: Length 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG901A Ethernet Switches 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG902A Ethernet Switch Access Cards 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG911A Operator Services OA Inland 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG912A Operator Services OA International 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG924A DQ Non Chargeable 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG933A Phonebooks 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG950C GEA Access Fibre Spine 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG950M GEA Access Fibre Spine Maintenance 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG951C GEA Distribution Fibre 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG951M GEA Distribution Fibre Maintenance 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG952C GEA Electronics 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG953C GEA DSLAM & Cabinets 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG954C GEA Customer Site Installations 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG955M GEA FTTC Repairs 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG956M GEA FTTP Repairs 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG957P GEA FTTP Provisions 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG958P GEA FTTC Provisions 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG959C Access Distribution Fibre 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG980R Openreach Repayment Works 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG981R Openreach Time Related Charges 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG982R Openreach Managed Services for Wholesale 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG984R Openreach Managed Services for Global 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG985R Openreach Managed Services for Retail Other 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG989A Special Fault Investigation 2.12 Property BP Building Purchases See Lead CoW >>> GSBLDPG111C Access Fibre Spine 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG111M Local Lines Fibre Cable Current 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG114L ISDN30 Connections 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG115C Local Lines Access Radio Capital Capital 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG115M Local Lines Access Radio Current 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG117C E Side Copper Capital 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG117M E Side Copper Current 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG118C D Side Copper Capital 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG118M D Side Copper Current 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG119A Telephony Over Passive Optical Network 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG121M Business PSTN Maintenance 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG122M Residential PSTN Maintenance 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG123M ISDN2 / Highway Maintenance 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG124A ISDN30 Capital / Maintenance 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG127A PSTN Line Cards 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG128A ISDN2/Highway Line Cards 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG129A Pair Gain 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG130A Local Loop Unbundling Tie Cables 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG132B OR LLU Hostel Rentals 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG132N WH LLU Hostel Rentals 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG136A Local Loop Unbundling Surveys 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG136N WH LLU Room Build 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG140A Routing and Records 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG142A MDF Hardware Jumpering 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG143A Software Jumpering 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG145B ADSL Connections (Openreach) 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLD

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG145N ADSL Connections (Wholesale) 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG147B SDSL Connections (Openreach) 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG147N SDSL Connections (Wholesale) 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG149A Dropwire Capital 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG150A ISDN2 Specific 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG151B TAMS (Openreach) 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG151N TAMS (Wholesale) 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG152B DSL Rentals (Openreach) 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG152N DSL Rentals overheads (Wholesale) 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG153N DSL Rentals depreciation (Wholesale) 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG170B OR Backhaul Fibre 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG197A FTTC Service Delivery & Development 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG198A FTTP Development 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG213C Local Exchanges UXD Capital 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG213M Local Exchanges UXD Current 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG216C Local Exchanges General Switchboards Cap 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG216M Local Exchanges General Switchboards Cur 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG217E LE Frames Capital (Openreach) 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG217F LE Frames Current (Openreach) 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG217Q LE Frames Capital (Wholesale) 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG217R LE Frames Current (Wholesale) 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG219M Local Exch Operations & Surveillance Cur 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG224A Universal Card Platform Equipment 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG227A Main Exchanges ASUs 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG228A Signalling Transfer Point and Edge Link Monitors 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG229A Signalling Point Relay and Core Link Monitors 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG240A Line Test Equipment 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG241A Repair Handling Duty 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG249C Main Exchange DLT - Capital 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG249M Main Exchange DLT - Current 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG254A Main Exchange - Intelligent Access & Messaging 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG255B Main Exchange Switchblock 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG257C Main Exchange Processors - Capital 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG257M Main Exchange Processors - Current 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG260A Intelligent Contact Manager - PR0 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG276A CISL 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG280C AXE10 LE Processor - Capital 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG280M AXE10 LE Processor - Current 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG281C AXE10 LE DLT - Capital 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG281M AXE10 LE DLT Maintenance 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG282A AXE10 LE Switch Block 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG283A AXE10 LE Concentrator Set-Up 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG284A AXE10 LE Concentrator Duration 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG285C System X LE Processor - Capital 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG285M System X LE Processor - Current 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG286C System X LE - Capital 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG286M System X DLT Maintenance 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG287A System X LE Switch Block 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG288A System X LE Concentrator Set-Up 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG289A System X LE Concentrator Duration 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG300T OLO Point of Handover 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG301T SDH-Tier 0-Lk 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG311T SDH-Tier 1-STM1-Lk 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG313T SDH-Tier 1-STM4-Lk 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG315T SDH-Tier 1-STM16-Lk 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLD

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG321T SDH-Tier 2-STM1-Lk 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG323T SDH-Tier 2-STM4-Lk 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG325T SDH-Tier 2-STM16-Lk 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG331T SDH-Tier 3-STM1-Lk 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG333T SDH-Tier 3-STM4-Lk 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG335T SDH-Tier 3-STM16-Lk 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG341T SDH-Tier 4-STM1-Lk 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG343T SDH-Tier 4-STM4-Lk 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG345T SDH-Tier 4-STM16-Lk 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG350N WH Inner Core Fibre 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG351T SDH-TierSC -STM1-Lk 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG353T SDH-TierSC -STM4-Lk 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG355T SDH-TierSC -STM16-Lk 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG359T SDH-Traffic Grooming 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG361T PDH-Metal-2Mbits/s-Lk 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG365T PDH-Metal-34Mbits/s-Lk 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG367T PDH-Metal-140Mbits/s-Lk 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG371T PDH-Optical-2Mbits/s-Lk 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG373T PDH-Optical-8Mbits/s-Lk 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG375T PDH-Optical-34Mbits/s-Lk 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG377T PDH-Optical-140Mbits/s-Lk 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG379T PDH-Optical-565Mbits/s-Lk 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG381T MSH STM1 Link 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG383T MSH STM16 Link 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG385T MSH STM64 Link 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG391T PDH-Radio-8Mbits/s-Lk 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG393T PDH-Radio-34Mbits/s-Lk 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG395T PDH-Radio-140Mbits/s-Lk 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG399T PDH-Traffic Grooming 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG400T ACE/ENA Core Equipment 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG401A Netstream Equipment 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG405A DMS100 Call Centre Switches 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG408A Carrier Pre Selection Customer Set-Up 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG411C Analogue Electric Capital 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG411P Analogue Connections 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG412C 64K Electronics Capital 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG412M 64K Electronics Maintenance 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG412P 64K Connections 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG413P Private Circuits Megastream and IX Conns 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG414M Private Circuits Intntl Anal IPLC Cur 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG415M Private Circuits Intntl Dig IPLC Current 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG421S Private Circuits Analogue Instn 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG422S Private Circuits Kilostream Instn 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG426S Private Circuits AccessLine Installation 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG440C ASDH 4x2MBit Capital 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG440M ASDH 4x2MBit Maintenance 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG441C ASDH 16x2MBit Capital 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG441M ASDH 16x2MBit Maintenance 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG442C 2MBit Copper Electric Capital 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG442M 2MBit Copper Electric Maintenance 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG443C 2MBit Fibre Electric Capital 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG443M 2MBit Fibre Electric Maintenance 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG444C 34MBit Fibre Electric Capital 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG444M 34MBit Fibre Elect. Maintenance 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG445C 140MBit Fibre Electric Capital 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLD

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG445M 140MBit Fibre Elect. Maintenance 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG446C 622MBit Fibre Elect. Capital 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG446M 622MBit Fibre Elect. Maintenance 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG447A SHDS Electronics 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG461A Private Circuits Test & Maintenance Sys 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG462A Private Circuits Customer Premises 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG463A Private Circuits Testing 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG483A Flexible Bandwidth Services 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG502B SG&A Openreach Sales Product Management 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG504B Number portability operational management 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG505A SG & A Private Circuits 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG506N SG & A PPC (Wholesale) 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG511M Interconnect OCP Maintenance 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG511P Interconnect OCP Provision 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG512A Product Management Policy & Planning IX OLO 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG570B OR Service Centre - Provision WLR PSTN/ISDN2 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG571B OR Service Centre - Provision WLR ISDN30 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG572B OR Service Centre - Provision LLU 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG573B OR Service Centre - Provision Ethernet 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG574B OR Service Centre - Provision NGA 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG575B OR Service Centre - Assurance WLR PSTN/ISDN2 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG576B OR Service Centre - Assurance WLR ISDN30 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG577B OR Service Centre - Assurance LLU 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG578B OR Service Centre - Assurance Ethernet 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG579B OR Service Centre - Assurance NGA 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG580B Broadband Boost 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG583N SG&A Wholesale Residual 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG584N SG&A Wholesale Other 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG585A SG&A downstream Residual 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG586N SG&A Interconnect 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG609N SG&A Broadband 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG622A Public Payphones Operations 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG651B Number Portability-SetUCostOMCactivities 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG653A ATM Customer Interface 2mb Cards 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG654A ATM Customer Interface 34mb Cards 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG656A ATM Network Switching 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG657A Framestream Switch 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG658A ATM Customer Interface >155mb Cards 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG659A ATM Network Interface Cards 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG667A IP International Peering 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG668A IP Network Management 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG669A IP Network Dial IP 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG670A IP Network Fixed Access 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG671A IP Network VPN 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG672A IP Network Broadband 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG673A IP Network BT Intranet 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG674A IP Core/Colossus 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG675A IP VOIP Infrastructure 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG676A IP Applications 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG678A SIP servers 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG721A Circuit Provision Digital Higher Order 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG722A Circuit Provision Digital Public Network 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG723A Circuit Provision Analogue Public Nwk 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG732A Generic Data Amendments Network Costs 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG761A Special Applications SMDS 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLD

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG771A Special Applications Other Development 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG772A Openreach Systems & Development (Product Specific) 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG823P BT Own Use Private Circuits 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG855A Border Gateway & Signalling Firewall 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG856A CMSAN ISDN2 cards 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG857A CMSAN Combi Cards BB element 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG858A CMSAN Combi Cards Voice element 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG859A CMSAN Control Access 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG860A CMSAN Control Transport 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG861A CMSAN ISDN30 cards 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG862A CMSAN Low Band SDSL cards =<2Mb 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG863A CMSAN-FMSAN Length 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG864A CMSAN-FMSAN Link 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG865A Core-Core Length 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG866A Core-Core Link 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG867A Ethernet NTE 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG869A FMSAN Control Transport 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG872A FMSAN TDM cards 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG873A FMSAN to WDM Length 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG874A FMSAN to WDM Link 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG875A INODE -Nwk features 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG876A INODE-Voice Call Set-Up 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG877A ISDN30 NTE 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG878A METRO BB LNS 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG879A METRO BBL3 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG880A METRO BEA - Broadband Edge Aggregator 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG881A METRO BRAS - Broadband Remote Access Server 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG882A METRO FER - Front End Router 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG885A Metro-Core Length 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG886A Metro-Core Link 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG887A METRO-Edge Ethernet Bandwidth 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG888A METRO-Edge Ethernet Port 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG889A METRO-Infrastructure Ethernet 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG890A METRO-Media Gateway 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG892A METRO-Sync Racks 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG893A MSPE Routers 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG895A P Router (large) CORE 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG896A P Router METRO 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG898A Core Directors 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG899A WDM to Metro links Link 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG900A WDM to Metro links: Length 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG901A Ethernet Switches 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG902A Ethernet Switch Access Cards 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG911A Operator Services OA Inland 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG912A Operator Services OA International 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG924A DQ Non Chargeable 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG933A Phonebooks 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG950C GEA Access Fibre Spine 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG950M GEA Access Fibre Spine Maintenance 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG951C GEA Distribution Fibre 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG951M GEA Distribution Fibre Maintenance 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG952C GEA Electronics 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG953C GEA DSLAM & Cabinets 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG954C GEA Customer Site Installations 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG955M GEA FTTC Repairs 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLD

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG956M GEA FTTP Repairs 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG957P GEA FTTP Provisions 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG958P GEA FTTC Provisions 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG959C Access Distribution Fibre 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG980R Openreach Repayment Works 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG981R Openreach Time Related Charges 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG982R Openreach Managed Services for Wholesale 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG984R Openreach Managed Services for Global 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG985R Openreach Managed Services for Retail Other 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG989A Special Fault Investigation 2.12 Property BSL Buildings Short Lease (see BLDSL) See Lead CoW >>> GSBLDPG111C Access Fibre Spine 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG111M Local Lines Fibre Cable Current 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG114L ISDN30 Connections 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG115C Local Lines Access Radio Capital Capital 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG115M Local Lines Access Radio Current 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG117C E Side Copper Capital 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG117M E Side Copper Current 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG118C D Side Copper Capital 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG118M D Side Copper Current 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG119A Telephony Over Passive Optical Network 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG121M Business PSTN Maintenance 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG122M Residential PSTN Maintenance 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG123M ISDN2 / Highway Maintenance 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG124A ISDN30 Capital / Maintenance 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG127A PSTN Line Cards 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG128A ISDN2/Highway Line Cards 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG129A Pair Gain 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG130A Local Loop Unbundling Tie Cables 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG132B OR LLU Hostel Rentals 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG132N WH LLU Hostel Rentals 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG136A Local Loop Unbundling Surveys 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG140A Routing and Records 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG142A MDF Hardware Jumpering 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG143A Software Jumpering 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG145B ADSL Connections (Openreach) 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG145N ADSL Connections (Wholesale) 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG147B SDSL Connections (Openreach) 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG149A Dropwire Capital 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG150A ISDN2 Specific 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG151B TAMS (Openreach) 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG151N TAMS (Wholesale) 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG152B DSL Rentals (Openreach) 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG152N DSL Rentals overheads (Wholesale) 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG153N DSL Rentals depreciation (Wholesale) 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG170B OR Backhaul Fibre 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG197A FTTC Service Delivery & Development 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG198A FTTP Development 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG213C Local Exchanges UXD Capital 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG213M Local Exchanges UXD Current 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG216C Local Exchanges General Switchboards Cap 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG216M Local Exchanges General Switchboards Cur 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG217E LE Frames Capital (Openreach) 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG217F LE Frames Current (Openreach) 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG217Q LE Frames Capital (Wholesale) 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG217R LE Frames Current (Wholesale) 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG219M Local Exch Operations & Surveillance Cur 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG224A Universal Card Platform Equipment 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG227A Main Exchanges ASUs 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG228A Signalling Transfer Point and Edge Link Monitors 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG229A Signalling Point Relay and Core Link Monitors 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG240A Line Test Equipment 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG241A Repair Handling Duty 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG249C Main Exchange DLT - Capital 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG249M Main Exchange DLT - Current 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG254A Main Exchange - Intelligent Access & Messaging 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG255B Main Exchange Switchblock 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG257C Main Exchange Processors - Capital 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG257M Main Exchange Processors - Current 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG260A Intelligent Contact Manager - PR0 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG276A CISL 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG280C AXE10 LE Processor - Capital 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG280M AXE10 LE Processor - Current 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG281C AXE10 LE DLT - Capital 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG281M AXE10 LE DLT Maintenance 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG282A AXE10 LE Switch Block 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG283A AXE10 LE Concentrator Set-Up 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG284A AXE10 LE Concentrator Duration 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG285C System X LE Processor - Capital 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG285M System X LE Processor - Current 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG286C System X LE - Capital 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG286M System X DLT Maintenance 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG287A System X LE Switch Block 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG288A System X LE Concentrator Set-Up 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG289A System X LE Concentrator Duration 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG300T OLO Point of Handover 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG301T SDH-Tier 0-Lk 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG311T SDH-Tier 1-STM1-Lk 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG313T SDH-Tier 1-STM4-Lk 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG315T SDH-Tier 1-STM16-Lk 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG321T SDH-Tier 2-STM1-Lk 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG323T SDH-Tier 2-STM4-Lk 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG325T SDH-Tier 2-STM16-Lk 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG331T SDH-Tier 3-STM1-Lk 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG333T SDH-Tier 3-STM4-Lk 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG335T SDH-Tier 3-STM16-Lk 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG341T SDH-Tier 4-STM1-Lk 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG343T SDH-Tier 4-STM4-Lk 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG345T SDH-Tier 4-STM16-Lk 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG350N WH Inner Core Fibre 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG351T SDH-TierSC -STM1-Lk 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG353T SDH-TierSC -STM4-Lk 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG355T SDH-TierSC -STM16-Lk 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG359T SDH-Traffic Grooming 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG361T PDH-Metal-2Mbits/s-Lk 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG365T PDH-Metal-34Mbits/s-Lk 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG367T PDH-Metal-140Mbits/s-Lk 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG371T PDH-Optical-2Mbits/s-Lk 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG373T PDH-Optical-8Mbits/s-Lk 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG375T PDH-Optical-34Mbits/s-Lk 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG377T PDH-Optical-140Mbits/s-Lk 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment Historic

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BT Detailed Valuation Methodology MAPPING OF PLANT GROUPS TO DVM ASSET CATEGORIES ANNEX 4

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG379T PDH-Optical-565Mbits/s-Lk 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG381T MSH STM1 Link 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG383T MSH STM16 Link 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG385T MSH STM64 Link 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG391T PDH-Radio-8Mbits/s-Lk 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG393T PDH-Radio-34Mbits/s-Lk 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG395T PDH-Radio-140Mbits/s-Lk 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG399T PDH-Traffic Grooming 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG400T ACE/ENA Core Equipment 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG401A Netstream Equipment 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG405A DMS100 Call Centre Switches 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG408A Carrier Pre Selection Customer Set-Up 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG411P Analogue Connections 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG412C 64K Electronics Capital 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG412M 64K Electronics Maintenance 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG412P 64K Connections 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG413P Private Circuits Megastream and IX Conns 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG414M Private Circuits Intntl Anal IPLC Cur 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG415M Private Circuits Intntl Dig IPLC Current 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG421S Private Circuits Analogue Instn 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG422S Private Circuits Kilostream Instn 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG426S Private Circuits AccessLine Installation 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG440C ASDH 4x2MBit Capital 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG440M ASDH 4x2MBit Maintenance 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG441C ASDH 16x2MBit Capital 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG441M ASDH 16x2MBit Maintenance 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG442C 2MBit Copper Electric Capital 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG442M 2MBit Copper Electric Maintenance 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG443C 2MBit Fibre Electric Capital 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG443M 2MBit Fibre Electric Maintenance 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG444C 34MBit Fibre Electric Capital 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG444M 34MBit Fibre Elect. Maintenance 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG445C 140MBit Fibre Electric Capital 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG445M 140MBit Fibre Elect. Maintenance 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG446C 622MBit Fibre Elect. Capital 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG446M 622MBit Fibre Elect. Maintenance 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG447A SHDS Electronics 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG461A Private Circuits Test & Maintenance Sys 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG462A Private Circuits Customer Premises 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG463A Private Circuits Testing 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG502B SG&A Openreach Sales Product Management 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG504B Number portability operational management 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG505A SG & A Private Circuits 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG506N SG & A PPC (Wholesale) 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG511M Interconnect OCP Maintenance 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG511P Interconnect OCP Provision 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG512A Product Management Policy & Planning IX OLO 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG570B OR Service Centre - Provision WLR PSTN/ISDN2 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG571B OR Service Centre - Provision WLR ISDN30 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG572B OR Service Centre - Provision LLU 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG573B OR Service Centre - Provision Ethernet 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG574B OR Service Centre - Provision NGA 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG575B OR Service Centre - Assurance WLR PSTN/ISDN2 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG576B OR Service Centre - Assurance WLR ISDN30 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG577B OR Service Centre - Assurance LLU 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG578B OR Service Centre - Assurance Ethernet 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG579B OR Service Centre - Assurance NGA 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG609N SG&A Broadband 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG622A Public Payphones Operations 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG651B Number Portability-SetUCostOMCactivities 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG653A ATM Customer Interface 2mb Cards 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG654A ATM Customer Interface 34mb Cards 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG656A ATM Network Switching 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG657A Framestream Switch 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG658A ATM Customer Interface >155mb Cards 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG659A ATM Network Interface Cards 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG667A IP International Peering 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG668A IP Network Management 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG669A IP Network Dial IP 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG670A IP Network Fixed Access 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG671A IP Network VPN 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG672A IP Network Broadband 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG673A IP Network BT Intranet 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG674A IP Core/Colossus 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG675A IP VOIP Infrastructure 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG676A IP Applications 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG678A SIP servers 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG721A Circuit Provision Digital Higher Order 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG722A Circuit Provision Digital Public Network 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG723A Circuit Provision Analogue Public Nwk 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG732A Generic Data Amendments Network Costs 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG761A Special Applications SMDS 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG771A Special Applications Other Development 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG772A Openreach Systems & Development (Product Specific) 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG823P BT Own Use Private Circuits 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG855A Border Gateway & Signalling Firewall 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG856A CMSAN ISDN2 cards 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG857A CMSAN Combi Cards BB element 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG858A CMSAN Combi Cards Voice element 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG859A CMSAN Control Access 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG860A CMSAN Control Transport 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG861A CMSAN ISDN30 cards 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG862A CMSAN Low Band SDSL cards =<2Mb 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG863A CMSAN-FMSAN Length 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG864A CMSAN-FMSAN Link 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG865A Core-Core Length 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG866A Core-Core Link 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG867A Ethernet NTE 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG869A FMSAN Control Transport 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG872A FMSAN TDM cards 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG873A FMSAN to WDM Length 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG874A FMSAN to WDM Link 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG875A INODE -Nwk features 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG876A INODE-Voice Call Set-Up 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG877A ISDN30 NTE 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG878A METRO BB LNS 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG879A METRO BBL3 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG880A METRO BEA - Broadband Edge Aggregator 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG881A METRO BRAS - Broadband Remote Access Server 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG882A METRO FER - Front End Router 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG885A Metro-Core Length 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG886A Metro-Core Link 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG887A METRO-Edge Ethernet Bandwidth 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG888A METRO-Edge Ethernet Port 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG889A METRO-Infrastructure Ethernet 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG890A METRO-Media Gateway 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG892A METRO-Sync Racks 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG893A MSPE Routers 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG895A P Router (large) CORE 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG896A P Router METRO 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG898A Core Directors 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG899A WDM to Metro links Link 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG900A WDM to Metro links: Length 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG901A Ethernet Switches 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG902A Ethernet Switch Access Cards 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG911A Operator Services OA Inland 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG912A Operator Services OA International 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG924A DQ Non Chargeable 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG933A Phonebooks 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG950C GEA Access Fibre Spine 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG950M GEA Access Fibre Spine Maintenance 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG951C GEA Distribution Fibre 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG951M GEA Distribution Fibre Maintenance 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG952C GEA Electronics 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG953C GEA DSLAM & Cabinets 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG954C GEA Customer Site Installations 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG955M GEA FTTC Repairs 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG956M GEA FTTP Repairs 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG957P GEA FTTP Provisions 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG958P GEA FTTC Provisions 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG959C Access Distribution Fibre 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG980R Openreach Repayment Works 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG981R Openreach Time Related Charges 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG982R Openreach Managed Services for Wholesale 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG984R Openreach Managed Services for Global 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG985R Openreach Managed Services for Retail Other 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG989A Special Fault Investigation 2.11 21st CN CCI Common Capability–Intelligence & Cust Environment HistoricPG170B OR Backhaul Fibre 2.7 UK Transmission - exc CJC Construction, Junction Metallic Pair Cable HistoricPG350N WH Inner Core Fibre 2.7 UK Transmission - exc CJC Construction, Junction Metallic Pair Cable HistoricPG863A CMSAN-FMSAN Length 2.7 UK Transmission - exc CJC Construction, Junction Metallic Pair Cable HistoricPG865A Core-Core Length 2.7 UK Transmission - exc CJC Construction, Junction Metallic Pair Cable HistoricPG873A FMSAN to WDM Length 2.7 UK Transmission - exc CJC Construction, Junction Metallic Pair Cable HistoricPG885A Metro-Core Length 2.7 UK Transmission - exc CJC Construction, Junction Metallic Pair Cable HistoricPG900A WDM to Metro links: Length 2.7 UK Transmission - exc CJC Construction, Junction Metallic Pair Cable HistoricPG170B OR Backhaul Fibre 2.7 UK Transmission - exc CJCR Renewal, Junction Metallic Pair Cable See Lead CoW >>> CJCPG350N WH Inner Core Fibre 2.7 UK Transmission - exc CJCR Renewal, Junction Metallic Pair Cable See Lead CoW >>> CJCPG863A CMSAN-FMSAN Length 2.7 UK Transmission - exc CJCR Renewal, Junction Metallic Pair Cable See Lead CoW >>> CJCPG865A Core-Core Length 2.7 UK Transmission - exc CJCR Renewal, Junction Metallic Pair Cable See Lead CoW >>> CJCPG873A FMSAN to WDM Length 2.7 UK Transmission - exc CJCR Renewal, Junction Metallic Pair Cable See Lead CoW >>> CJCPG885A Metro-Core Length 2.7 UK Transmission - exc CJCR Renewal, Junction Metallic Pair Cable See Lead CoW >>> CJCPG900A WDM to Metro links: Length 2.7 UK Transmission - exc CJCR Renewal, Junction Metallic Pair Cable See Lead CoW >>> CJCPG111C Access Fibre Spine 2.2 Duct CJD Construction, Junction Duct See Lead CoW >>> LDDPG117C E Side Copper Capital 2.2 Duct CJD Construction, Junction Duct See Lead CoW >>> LDDPG118C D Side Copper Capital 2.2 Duct CJD Construction, Junction Duct See Lead CoW >>> LDDPG130A Local Loop Unbundling Tie Cables 2.2 Duct CJD Construction, Junction Duct See Lead CoW >>> LDD

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG170B OR Backhaul Fibre 2.2 Duct CJD Construction, Junction Duct See Lead CoW >>> LDDPG350N WH Inner Core Fibre 2.2 Duct CJD Construction, Junction Duct See Lead CoW >>> LDDPG950C GEA Access Fibre Spine 2.2 Duct CJD Construction, Junction Duct See Lead CoW >>> LDDPG951C GEA Distribution Fibre 2.2 Duct CJD Construction, Junction Duct See Lead CoW >>> LDDPG959C Access Distribution Fibre 2.2 Duct CJD Construction, Junction Duct See Lead CoW >>> LDDPG111C Access Fibre Spine 2.2 Duct CJDR Renewal, Junction Duct See Lead CoW >>> LDDPG117C E Side Copper Capital 2.2 Duct CJDR Renewal, Junction Duct See Lead CoW >>> LDDPG118C D Side Copper Capital 2.2 Duct CJDR Renewal, Junction Duct See Lead CoW >>> LDDPG130A Local Loop Unbundling Tie Cables 2.2 Duct CJDR Renewal, Junction Duct See Lead CoW >>> LDDPG170B OR Backhaul Fibre 2.2 Duct CJDR Renewal, Junction Duct See Lead CoW >>> LDDPG350N WH Inner Core Fibre 2.2 Duct CJDR Renewal, Junction Duct See Lead CoW >>> LDDPG950C GEA Access Fibre Spine 2.2 Duct CJDR Renewal, Junction Duct See Lead CoW >>> LDDPG951C GEA Distribution Fibre 2.2 Duct CJDR Renewal, Junction Duct See Lead CoW >>> LDDPG959C Access Distribution Fibre 2.2 Duct CJDR Renewal, Junction Duct See Lead CoW >>> LDDPG170B OR Backhaul Fibre 2.7 UK Transmission - exc CJF Construction Junction Cable - Optical Fibre Absolute (Roll Forward)PG350N WH Inner Core Fibre 2.7 UK Transmission - exc CJF Construction Junction Cable - Optical Fibre Absolute (Roll Forward)PG863A CMSAN-FMSAN Length 2.7 UK Transmission - exc CJF Construction Junction Cable - Optical Fibre Absolute (Roll Forward)PG865A Core-Core Length 2.7 UK Transmission - exc CJF Construction Junction Cable - Optical Fibre Absolute (Roll Forward)PG873A FMSAN to WDM Length 2.7 UK Transmission - exc CJF Construction Junction Cable - Optical Fibre Absolute (Roll Forward)PG885A Metro-Core Length 2.7 UK Transmission - exc CJF Construction Junction Cable - Optical Fibre Absolute (Roll Forward)PG900A WDM to Metro links: Length 2.7 UK Transmission - exc CJF Construction Junction Cable - Optical Fibre Absolute (Roll Forward)PG111C Access Fibre Spine 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG111M Local Lines Fibre Cable Current 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG114L ISDN30 Connections 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG115C Local Lines Access Radio Capital Capital 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG115M Local Lines Access Radio Current 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG117C E Side Copper Capital 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG117M E Side Copper Current 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG118C D Side Copper Capital 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG118M D Side Copper Current 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG119A Telephony Over Passive Optical Network 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG121M Business PSTN Maintenance 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG122M Residential PSTN Maintenance 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG123M ISDN2 / Highway Maintenance 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG124A ISDN30 Capital / Maintenance 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG127A PSTN Line Cards 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG128A ISDN2/Highway Line Cards 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG129A Pair Gain 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG130A Local Loop Unbundling Tie Cables 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG132B OR LLU Hostel Rentals 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG132N WH LLU Hostel Rentals 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG136A Local Loop Unbundling Surveys 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG136N WH LLU Room Build 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG140A Routing and Records 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG142A MDF Hardware Jumpering 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG143A Software Jumpering 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG145B ADSL Connections (Openreach) 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG145N ADSL Connections (Wholesale) 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG147B SDSL Connections (Openreach) 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG147N SDSL Connections (Wholesale) 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG149A Dropwire Capital 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG150A ISDN2 Specific 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG151B TAMS (Openreach) 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG151N TAMS (Wholesale) 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG152B DSL Rentals (Openreach) 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) Historic

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August 2008 Page 239 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG152N DSL Rentals overheads (Wholesale) 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG153N DSL Rentals depreciation (Wholesale) 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG170B OR Backhaul Fibre 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG197A FTTC Service Delivery & Development 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG198A FTTP Development 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG213C Local Exchanges UXD Capital 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG213M Local Exchanges UXD Current 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG216C Local Exchanges General Switchboards Cap 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG216M Local Exchanges General Switchboards Cur 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG217E LE Frames Capital (Openreach) 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG217F LE Frames Current (Openreach) 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG217Q LE Frames Capital (Wholesale) 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG217R LE Frames Current (Wholesale) 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG219M Local Exch Operations & Surveillance Cur 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG224A Universal Card Platform Equipment 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG227A Main Exchanges ASUs 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG228A Signalling Transfer Point and Edge Link Monitors 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG229A Signalling Point Relay and Core Link Monitors 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG240A Line Test Equipment 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG241A Repair Handling Duty 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG249C Main Exchange DLT - Capital 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG249M Main Exchange DLT - Current 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG254A Main Exchange - Intelligent Access & Messaging 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG255B Main Exchange Switchblock 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG257C Main Exchange Processors - Capital 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG257M Main Exchange Processors - Current 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG260A Intelligent Contact Manager - PR0 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG276A CISL 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG280C AXE10 LE Processor - Capital 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG280M AXE10 LE Processor - Current 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG281C AXE10 LE DLT - Capital 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG281M AXE10 LE DLT Maintenance 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG282A AXE10 LE Switch Block 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG283A AXE10 LE Concentrator Set-Up 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG284A AXE10 LE Concentrator Duration 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG285C System X LE Processor - Capital 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG285M System X LE Processor - Current 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG286C System X LE - Capital 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG286M System X DLT Maintenance 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG287A System X LE Switch Block 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG288A System X LE Concentrator Set-Up 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG289A System X LE Concentrator Duration 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG300T OLO Point of Handover 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG301T SDH-Tier 0-Lk 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG311T SDH-Tier 1-STM1-Lk 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG313T SDH-Tier 1-STM4-Lk 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG315T SDH-Tier 1-STM16-Lk 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG321T SDH-Tier 2-STM1-Lk 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG323T SDH-Tier 2-STM4-Lk 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG325T SDH-Tier 2-STM16-Lk 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG331T SDH-Tier 3-STM1-Lk 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG333T SDH-Tier 3-STM4-Lk 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG335T SDH-Tier 3-STM16-Lk 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG341T SDH-Tier 4-STM1-Lk 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG343T SDH-Tier 4-STM4-Lk 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) Historic

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August 2008 Page 240 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG345T SDH-Tier 4-STM16-Lk 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG350N WH Inner Core Fibre 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG351T SDH-TierSC -STM1-Lk 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG353T SDH-TierSC -STM4-Lk 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG355T SDH-TierSC -STM16-Lk 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG359T SDH-Traffic Grooming 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG361T PDH-Metal-2Mbits/s-Lk 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG365T PDH-Metal-34Mbits/s-Lk 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG367T PDH-Metal-140Mbits/s-Lk 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG371T PDH-Optical-2Mbits/s-Lk 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG373T PDH-Optical-8Mbits/s-Lk 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG375T PDH-Optical-34Mbits/s-Lk 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG377T PDH-Optical-140Mbits/s-Lk 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG379T PDH-Optical-565Mbits/s-Lk 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG381T MSH STM1 Link 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG383T MSH STM16 Link 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG385T MSH STM64 Link 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG391T PDH-Radio-8Mbits/s-Lk 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG393T PDH-Radio-34Mbits/s-Lk 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG395T PDH-Radio-140Mbits/s-Lk 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG399T PDH-Traffic Grooming 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG400T ACE/ENA Core Equipment 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG401A Netstream Equipment 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG405A DMS100 Call Centre Switches 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG408A Carrier Pre Selection Customer Set-Up 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG411C Analogue Electric Capital 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG411P Analogue Connections 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG412C 64K Electronics Capital 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG412M 64K Electronics Maintenance 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG412P 64K Connections 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG413P Private Circuits Megastream and IX Conns 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG414M Private Circuits Intntl Anal IPLC Cur 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG415M Private Circuits Intntl Dig IPLC Current 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG421S Private Circuits Analogue Instn 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG422S Private Circuits Kilostream Instn 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG426S Private Circuits AccessLine Installation 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG440C ASDH 4x2MBit Capital 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG440M ASDH 4x2MBit Maintenance 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG441C ASDH 16x2MBit Capital 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG441M ASDH 16x2MBit Maintenance 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG442C 2MBit Copper Electric Capital 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG442M 2MBit Copper Electric Maintenance 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG443C 2MBit Fibre Electric Capital 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG443M 2MBit Fibre Electric Maintenance 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG444C 34MBit Fibre Electric Capital 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG444M 34MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG445C 140MBit Fibre Electric Capital 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG445M 140MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG446C 622MBit Fibre Elect. Capital 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG446M 622MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG447A SHDS Electronics 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG461A Private Circuits Test & Maintenance Sys 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG462A Private Circuits Customer Premises 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG463A Private Circuits Testing 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG483A Flexible Bandwidth Services 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) Historic

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BT Detailed Valuation Methodology MAPPING OF PLANT GROUPS TO DVM ASSET CATEGORIES ANNEX 4

August 2008 Page 241 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG502B SG&A Openreach Sales Product Management 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG504B Number portability operational management 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG505A SG & A Private Circuits 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG506N SG & A PPC (Wholesale) 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG511M Interconnect OCP Maintenance 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG511P Interconnect OCP Provision 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG512A Product Management Policy & Planning IX OLO 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG570B OR Service Centre - Provision WLR PSTN/ISDN2 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG571B OR Service Centre - Provision WLR ISDN30 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG572B OR Service Centre - Provision LLU 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG573B OR Service Centre - Provision Ethernet 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG574B OR Service Centre - Provision NGA 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG575B OR Service Centre - Assurance WLR PSTN/ISDN2 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG576B OR Service Centre - Assurance WLR ISDN30 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG577B OR Service Centre - Assurance LLU 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG578B OR Service Centre - Assurance Ethernet 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG579B OR Service Centre - Assurance NGA 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG580B Broadband Boost 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG583N SG&A Wholesale Residual 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG584N SG&A Wholesale Other 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG585A SG&A downstream Residual 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG586N SG&A Interconnect 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG609N SG&A Broadband 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG622A Public Payphones Operations 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG651B Number Portability-SetUCostOMCactivities 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG653A ATM Customer Interface 2mb Cards 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG654A ATM Customer Interface 34mb Cards 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG656A ATM Network Switching 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG657A Framestream Switch 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG658A ATM Customer Interface >155mb Cards 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG659A ATM Network Interface Cards 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG667A IP International Peering 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG668A IP Network Management 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG669A IP Network Dial IP 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG670A IP Network Fixed Access 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG671A IP Network VPN 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG672A IP Network Broadband 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG673A IP Network BT Intranet 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG674A IP Core/Colossus 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG675A IP VOIP Infrastructure 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG676A IP Applications 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG678A SIP servers 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG721A Circuit Provision Digital Higher Order 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG722A Circuit Provision Digital Public Network 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG723A Circuit Provision Analogue Public Nwk 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG732A Generic Data Amendments Network Costs 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG761A Special Applications SMDS 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG771A Special Applications Other Development 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG772A Openreach Systems & Development (Product Specific) 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG823P BT Own Use Private Circuits 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG855A Border Gateway & Signalling Firewall 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG856A CMSAN ISDN2 cards 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG857A CMSAN Combi Cards BB element 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG858A CMSAN Combi Cards Voice element 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG859A CMSAN Control Access 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG860A CMSAN Control Transport 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG861A CMSAN ISDN30 cards 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG862A CMSAN Low Band SDSL cards =<2Mb 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG863A CMSAN-FMSAN Length 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG864A CMSAN-FMSAN Link 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG865A Core-Core Length 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG866A Core-Core Link 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG867A Ethernet NTE 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG869A FMSAN Control Transport 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG872A FMSAN TDM cards 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG873A FMSAN to WDM Length 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG874A FMSAN to WDM Link 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG875A INODE -Nwk features 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG876A INODE-Voice Call Set-Up 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG877A ISDN30 NTE 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG878A METRO BB LNS 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG879A METRO BBL3 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG880A METRO BEA - Broadband Edge Aggregator 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG881A METRO BRAS - Broadband Remote Access Server 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG882A METRO FER - Front End Router 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG885A Metro-Core Length 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG886A Metro-Core Link 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG887A METRO-Edge Ethernet Bandwidth 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG888A METRO-Edge Ethernet Port 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG889A METRO-Infrastructure Ethernet 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG890A METRO-Media Gateway 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG892A METRO-Sync Racks 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG893A MSPE Routers 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG895A P Router (large) CORE 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG896A P Router METRO 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG898A Core Directors 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG899A WDM to Metro links Link 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG900A WDM to Metro links: Length 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG901A Ethernet Switches 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG902A Ethernet Switch Access Cards 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG911A Operator Services OA Inland 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG912A Operator Services OA International 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG924A DQ Non Chargeable 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG933A Phonebooks 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG950C GEA Access Fibre Spine 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG950M GEA Access Fibre Spine Maintenance 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG951C GEA Distribution Fibre 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG951M GEA Distribution Fibre Maintenance 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG952C GEA Electronics 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG953C GEA DSLAM & Cabinets 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG954C GEA Customer Site Installations 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG955M GEA FTTC Repairs 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG956M GEA FTTP Repairs 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG957P GEA FTTP Provisions 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG958P GEA FTTC Provisions 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG959C Access Distribution Fibre 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG980R Openreach Repayment Works 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG981R Openreach Time Related Charges 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG982R Openreach Managed Services for Wholesale 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG984R Openreach Managed Services for Global 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG985R Openreach Managed Services for Retail Other 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG989A Special Fault Investigation 2.13 Other Fixed Assets COMPA Computers - Mainframes and Peripherals (maybe called COMPX) HistoricPG111C Access Fibre Spine 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG111M Local Lines Fibre Cable Current 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG114L ISDN30 Connections 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG115C Local Lines Access Radio Capital Capital 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG115M Local Lines Access Radio Current 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG117C E Side Copper Capital 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG117M E Side Copper Current 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG118C D Side Copper Capital 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG118M D Side Copper Current 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG119A Telephony Over Passive Optical Network 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG121M Business PSTN Maintenance 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG122M Residential PSTN Maintenance 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG123M ISDN2 / Highway Maintenance 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG124A ISDN30 Capital / Maintenance 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG127A PSTN Line Cards 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG128A ISDN2/Highway Line Cards 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG129A Pair Gain 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG130A Local Loop Unbundling Tie Cables 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG132B OR LLU Hostel Rentals 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG132N WH LLU Hostel Rentals 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG136A Local Loop Unbundling Surveys 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG136N WH LLU Room Build 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG140A Routing and Records 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG142A MDF Hardware Jumpering 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG143A Software Jumpering 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG145B ADSL Connections (Openreach) 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG145N ADSL Connections (Wholesale) 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG147B SDSL Connections (Openreach) 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG147N SDSL Connections (Wholesale) 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG149A Dropwire Capital 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG150A ISDN2 Specific 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG151B TAMS (Openreach) 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG151N TAMS (Wholesale) 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG152B DSL Rentals (Openreach) 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG152N DSL Rentals overheads (Wholesale) 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG153N DSL Rentals depreciation (Wholesale) 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG170B OR Backhaul Fibre 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG197A FTTC Service Delivery & Development 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG198A FTTP Development 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG213C Local Exchanges UXD Capital 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG213M Local Exchanges UXD Current 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG216C Local Exchanges General Switchboards Cap 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG216M Local Exchanges General Switchboards Cur 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG217E LE Frames Capital (Openreach) 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG217F LE Frames Current (Openreach) 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG217Q LE Frames Capital (Wholesale) 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG217R LE Frames Current (Wholesale) 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG219M Local Exch Operations & Surveillance Cur 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG224A Universal Card Platform Equipment 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG227A Main Exchanges ASUs 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG228A Signalling Transfer Point and Edge Link Monitors 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG229A Signalling Point Relay and Core Link Monitors 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG240A Line Test Equipment 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPY

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG241A Repair Handling Duty 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG249C Main Exchange DLT - Capital 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG249M Main Exchange DLT - Current 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG254A Main Exchange - Intelligent Access & Messaging 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG255B Main Exchange Switchblock 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG257C Main Exchange Processors - Capital 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG257M Main Exchange Processors - Current 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG260A Intelligent Contact Manager - PR0 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG276A CISL 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG280C AXE10 LE Processor - Capital 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG280M AXE10 LE Processor - Current 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG281C AXE10 LE DLT - Capital 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG281M AXE10 LE DLT Maintenance 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG282A AXE10 LE Switch Block 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG283A AXE10 LE Concentrator Set-Up 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG284A AXE10 LE Concentrator Duration 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG285C System X LE Processor - Capital 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG285M System X LE Processor - Current 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG286C System X LE - Capital 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG286M System X DLT Maintenance 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG287A System X LE Switch Block 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG288A System X LE Concentrator Set-Up 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG289A System X LE Concentrator Duration 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG300T OLO Point of Handover 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG301T SDH-Tier 0-Lk 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG311T SDH-Tier 1-STM1-Lk 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG313T SDH-Tier 1-STM4-Lk 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG315T SDH-Tier 1-STM16-Lk 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG321T SDH-Tier 2-STM1-Lk 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG323T SDH-Tier 2-STM4-Lk 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG325T SDH-Tier 2-STM16-Lk 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG331T SDH-Tier 3-STM1-Lk 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG333T SDH-Tier 3-STM4-Lk 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG335T SDH-Tier 3-STM16-Lk 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG341T SDH-Tier 4-STM1-Lk 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG343T SDH-Tier 4-STM4-Lk 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG345T SDH-Tier 4-STM16-Lk 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG350N WH Inner Core Fibre 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG351T SDH-TierSC -STM1-Lk 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG353T SDH-TierSC -STM4-Lk 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG355T SDH-TierSC -STM16-Lk 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG359T SDH-Traffic Grooming 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG361T PDH-Metal-2Mbits/s-Lk 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG365T PDH-Metal-34Mbits/s-Lk 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG367T PDH-Metal-140Mbits/s-Lk 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG371T PDH-Optical-2Mbits/s-Lk 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG373T PDH-Optical-8Mbits/s-Lk 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG375T PDH-Optical-34Mbits/s-Lk 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG377T PDH-Optical-140Mbits/s-Lk 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG379T PDH-Optical-565Mbits/s-Lk 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG381T MSH STM1 Link 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG383T MSH STM16 Link 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG385T MSH STM64 Link 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG391T PDH-Radio-8Mbits/s-Lk 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG393T PDH-Radio-34Mbits/s-Lk 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPY

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG395T PDH-Radio-140Mbits/s-Lk 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG399T PDH-Traffic Grooming 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG400T ACE/ENA Core Equipment 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG401A Netstream Equipment 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG405A DMS100 Call Centre Switches 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG408A Carrier Pre Selection Customer Set-Up 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG411C Analogue Electric Capital 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG411P Analogue Connections 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG412C 64K Electronics Capital 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG412M 64K Electronics Maintenance 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG412P 64K Connections 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG413P Private Circuits Megastream and IX Conns 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG414M Private Circuits Intntl Anal IPLC Cur 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG415M Private Circuits Intntl Dig IPLC Current 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG421S Private Circuits Analogue Instn 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG422S Private Circuits Kilostream Instn 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG426S Private Circuits AccessLine Installation 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG440C ASDH 4x2MBit Capital 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG440M ASDH 4x2MBit Maintenance 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG441C ASDH 16x2MBit Capital 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG441M ASDH 16x2MBit Maintenance 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG442C 2MBit Copper Electric Capital 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG442M 2MBit Copper Electric Maintenance 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG443C 2MBit Fibre Electric Capital 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG443M 2MBit Fibre Electric Maintenance 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG444C 34MBit Fibre Electric Capital 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG444M 34MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG445C 140MBit Fibre Electric Capital 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG445M 140MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG446C 622MBit Fibre Elect. Capital 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG446M 622MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG447A SHDS Electronics 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG461A Private Circuits Test & Maintenance Sys 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG462A Private Circuits Customer Premises 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG463A Private Circuits Testing 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG483A Flexible Bandwidth Services 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG502B SG&A Openreach Sales Product Management 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG504B Number portability operational management 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG505A SG & A Private Circuits 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG506N SG & A PPC (Wholesale) 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG511M Interconnect OCP Maintenance 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG511P Interconnect OCP Provision 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG512A Product Management Policy & Planning IX OLO 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG570B OR Service Centre - Provision WLR PSTN/ISDN2 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG571B OR Service Centre - Provision WLR ISDN30 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG572B OR Service Centre - Provision LLU 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG573B OR Service Centre - Provision Ethernet 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG574B OR Service Centre - Provision NGA 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG575B OR Service Centre - Assurance WLR PSTN/ISDN2 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG576B OR Service Centre - Assurance WLR ISDN30 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG577B OR Service Centre - Assurance LLU 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG578B OR Service Centre - Assurance Ethernet 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG579B OR Service Centre - Assurance NGA 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG580B Broadband Boost 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG583N SG&A Wholesale Residual 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPY

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG584N SG&A Wholesale Other 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG585A SG&A downstream Residual 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG586N SG&A Interconnect 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG609N SG&A Broadband 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG622A Public Payphones Operations 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG651B Number Portability-SetUCostOMCactivities 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG653A ATM Customer Interface 2mb Cards 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG654A ATM Customer Interface 34mb Cards 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG656A ATM Network Switching 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG657A Framestream Switch 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG658A ATM Customer Interface >155mb Cards 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG659A ATM Network Interface Cards 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG667A IP International Peering 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG668A IP Network Management 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG669A IP Network Dial IP 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG670A IP Network Fixed Access 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG671A IP Network VPN 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG672A IP Network Broadband 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG673A IP Network BT Intranet 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG674A IP Core/Colossus 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG675A IP VOIP Infrastructure 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG676A IP Applications 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG678A SIP servers 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG721A Circuit Provision Digital Higher Order 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG722A Circuit Provision Digital Public Network 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG723A Circuit Provision Analogue Public Nwk 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG732A Generic Data Amendments Network Costs 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG761A Special Applications SMDS 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG771A Special Applications Other Development 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG772A Openreach Systems & Development (Product Specific) 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG823P BT Own Use Private Circuits 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG855A Border Gateway & Signalling Firewall 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG856A CMSAN ISDN2 cards 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG857A CMSAN Combi Cards BB element 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG858A CMSAN Combi Cards Voice element 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG859A CMSAN Control Access 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG860A CMSAN Control Transport 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG861A CMSAN ISDN30 cards 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG862A CMSAN Low Band SDSL cards =<2Mb 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG863A CMSAN-FMSAN Length 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG864A CMSAN-FMSAN Link 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG865A Core-Core Length 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG866A Core-Core Link 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG867A Ethernet NTE 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG869A FMSAN Control Transport 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG872A FMSAN TDM cards 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG873A FMSAN to WDM Length 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG874A FMSAN to WDM Link 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG875A INODE -Nwk features 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG876A INODE-Voice Call Set-Up 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG877A ISDN30 NTE 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG878A METRO BB LNS 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG879A METRO BBL3 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG880A METRO BEA - Broadband Edge Aggregator 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG881A METRO BRAS - Broadband Remote Access Server 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPY

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG882A METRO FER - Front End Router 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG885A Metro-Core Length 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG886A Metro-Core Link 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG887A METRO-Edge Ethernet Bandwidth 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG888A METRO-Edge Ethernet Port 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG889A METRO-Infrastructure Ethernet 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG890A METRO-Media Gateway 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG892A METRO-Sync Racks 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG893A MSPE Routers 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG895A P Router (large) CORE 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG896A P Router METRO 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG898A Core Directors 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG899A WDM to Metro links Link 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG900A WDM to Metro links: Length 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG901A Ethernet Switches 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG902A Ethernet Switch Access Cards 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG911A Operator Services OA Inland 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG912A Operator Services OA International 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG924A DQ Non Chargeable 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG933A Phonebooks 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG950C GEA Access Fibre Spine 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG950M GEA Access Fibre Spine Maintenance 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG951C GEA Distribution Fibre 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG951M GEA Distribution Fibre Maintenance 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG952C GEA Electronics 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG953C GEA DSLAM & Cabinets 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG954C GEA Customer Site Installations 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG955M GEA FTTC Repairs 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG956M GEA FTTP Repairs 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG957P GEA FTTP Provisions 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG958P GEA FTTC Provisions 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG959C Access Distribution Fibre 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG980R Openreach Repayment Works 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG981R Openreach Time Related Charges 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG982R Openreach Managed Services for Wholesale 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG984R Openreach Managed Services for Global 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG985R Openreach Managed Services for Retail Other 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG989A Special Fault Investigation 2.13 Other Fixed Assets COMPD Computers - Mini Computers See Lead CoW >>> COMPYPG111C Access Fibre Spine 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG111M Local Lines Fibre Cable Current 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG114L ISDN30 Connections 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG115C Local Lines Access Radio Capital Capital 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG115M Local Lines Access Radio Current 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG117C E Side Copper Capital 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG117M E Side Copper Current 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG118C D Side Copper Capital 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG118M D Side Copper Current 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG119A Telephony Over Passive Optical Network 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG121M Business PSTN Maintenance 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG122M Residential PSTN Maintenance 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG123M ISDN2 / Highway Maintenance 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG124A ISDN30 Capital / Maintenance 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG127A PSTN Line Cards 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG128A ISDN2/Highway Line Cards 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG129A Pair Gain 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPY

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG130A Local Loop Unbundling Tie Cables 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG132B OR LLU Hostel Rentals 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG132N WH LLU Hostel Rentals 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG136A Local Loop Unbundling Surveys 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG136N WH LLU Room Build 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG140A Routing and Records 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG142A MDF Hardware Jumpering 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG143A Software Jumpering 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG145B ADSL Connections (Openreach) 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG145N ADSL Connections (Wholesale) 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG147B SDSL Connections (Openreach) 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG147N SDSL Connections (Wholesale) 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG149A Dropwire Capital 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG150A ISDN2 Specific 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG151B TAMS (Openreach) 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG151N TAMS (Wholesale) 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG152B DSL Rentals (Openreach) 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG152N DSL Rentals overheads (Wholesale) 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG153N DSL Rentals depreciation (Wholesale) 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG170B OR Backhaul Fibre 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG197A FTTC Service Delivery & Development 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG198A FTTP Development 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG213C Local Exchanges UXD Capital 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG213M Local Exchanges UXD Current 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG216C Local Exchanges General Switchboards Cap 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG216M Local Exchanges General Switchboards Cur 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG217E LE Frames Capital (Openreach) 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG217F LE Frames Current (Openreach) 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG217Q LE Frames Capital (Wholesale) 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG217R LE Frames Current (Wholesale) 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG219M Local Exch Operations & Surveillance Cur 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG224A Universal Card Platform Equipment 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG227A Main Exchanges ASUs 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG228A Signalling Transfer Point and Edge Link Monitors 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG229A Signalling Point Relay and Core Link Monitors 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG240A Line Test Equipment 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG241A Repair Handling Duty 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG249C Main Exchange DLT - Capital 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG249M Main Exchange DLT - Current 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG254A Main Exchange - Intelligent Access & Messaging 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG255B Main Exchange Switchblock 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG257C Main Exchange Processors - Capital 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG257M Main Exchange Processors - Current 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG260A Intelligent Contact Manager - PR0 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG276A CISL 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG280C AXE10 LE Processor - Capital 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG280M AXE10 LE Processor - Current 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG281C AXE10 LE DLT - Capital 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG281M AXE10 LE DLT Maintenance 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG282A AXE10 LE Switch Block 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG283A AXE10 LE Concentrator Set-Up 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG284A AXE10 LE Concentrator Duration 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG285C System X LE Processor - Capital 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG285M System X LE Processor - Current 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG286C System X LE - Capital 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPY

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG286M System X DLT Maintenance 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG287A System X LE Switch Block 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG288A System X LE Concentrator Set-Up 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG289A System X LE Concentrator Duration 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG300T OLO Point of Handover 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG301T SDH-Tier 0-Lk 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG311T SDH-Tier 1-STM1-Lk 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG313T SDH-Tier 1-STM4-Lk 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG315T SDH-Tier 1-STM16-Lk 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG321T SDH-Tier 2-STM1-Lk 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG323T SDH-Tier 2-STM4-Lk 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG325T SDH-Tier 2-STM16-Lk 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG331T SDH-Tier 3-STM1-Lk 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG333T SDH-Tier 3-STM4-Lk 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG335T SDH-Tier 3-STM16-Lk 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG341T SDH-Tier 4-STM1-Lk 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG343T SDH-Tier 4-STM4-Lk 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG345T SDH-Tier 4-STM16-Lk 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG350N WH Inner Core Fibre 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG351T SDH-TierSC -STM1-Lk 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG353T SDH-TierSC -STM4-Lk 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG355T SDH-TierSC -STM16-Lk 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG359T SDH-Traffic Grooming 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG361T PDH-Metal-2Mbits/s-Lk 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG365T PDH-Metal-34Mbits/s-Lk 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG367T PDH-Metal-140Mbits/s-Lk 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG371T PDH-Optical-2Mbits/s-Lk 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG373T PDH-Optical-8Mbits/s-Lk 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG375T PDH-Optical-34Mbits/s-Lk 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG377T PDH-Optical-140Mbits/s-Lk 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG379T PDH-Optical-565Mbits/s-Lk 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG381T MSH STM1 Link 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG383T MSH STM16 Link 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG385T MSH STM64 Link 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG391T PDH-Radio-8Mbits/s-Lk 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG393T PDH-Radio-34Mbits/s-Lk 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG395T PDH-Radio-140Mbits/s-Lk 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG399T PDH-Traffic Grooming 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG400T ACE/ENA Core Equipment 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG401A Netstream Equipment 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG405A DMS100 Call Centre Switches 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG408A Carrier Pre Selection Customer Set-Up 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG411C Analogue Electric Capital 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG411P Analogue Connections 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG412C 64K Electronics Capital 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG412M 64K Electronics Maintenance 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG412P 64K Connections 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG413P Private Circuits Megastream and IX Conns 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG414M Private Circuits Intntl Anal IPLC Cur 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG415M Private Circuits Intntl Dig IPLC Current 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG421S Private Circuits Analogue Instn 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG422S Private Circuits Kilostream Instn 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG426S Private Circuits AccessLine Installation 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG440C ASDH 4x2MBit Capital 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG440M ASDH 4x2MBit Maintenance 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPY

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG441C ASDH 16x2MBit Capital 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG441M ASDH 16x2MBit Maintenance 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG442C 2MBit Copper Electric Capital 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG442M 2MBit Copper Electric Maintenance 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG443C 2MBit Fibre Electric Capital 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG443M 2MBit Fibre Electric Maintenance 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG444C 34MBit Fibre Electric Capital 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG444M 34MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG445C 140MBit Fibre Electric Capital 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG445M 140MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG446C 622MBit Fibre Elect. Capital 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG446M 622MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG447A SHDS Electronics 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG461A Private Circuits Test & Maintenance Sys 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG462A Private Circuits Customer Premises 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG463A Private Circuits Testing 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG483A Flexible Bandwidth Services 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG502B SG&A Openreach Sales Product Management 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG504B Number portability operational management 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG505A SG & A Private Circuits 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG506N SG & A PPC (Wholesale) 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG511M Interconnect OCP Maintenance 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG511P Interconnect OCP Provision 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG512A Product Management Policy & Planning IX OLO 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG570B OR Service Centre - Provision WLR PSTN/ISDN2 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG571B OR Service Centre - Provision WLR ISDN30 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG572B OR Service Centre - Provision LLU 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG573B OR Service Centre - Provision Ethernet 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG574B OR Service Centre - Provision NGA 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG575B OR Service Centre - Assurance WLR PSTN/ISDN2 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG576B OR Service Centre - Assurance WLR ISDN30 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG577B OR Service Centre - Assurance LLU 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG578B OR Service Centre - Assurance Ethernet 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG579B OR Service Centre - Assurance NGA 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG580B Broadband Boost 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG583N SG&A Wholesale Residual 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG584N SG&A Wholesale Other 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG585A SG&A downstream Residual 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG586N SG&A Interconnect 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG609N SG&A Broadband 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG622A Public Payphones Operations 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG651B Number Portability-SetUCostOMCactivities 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG653A ATM Customer Interface 2mb Cards 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG654A ATM Customer Interface 34mb Cards 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG656A ATM Network Switching 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG657A Framestream Switch 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG658A ATM Customer Interface >155mb Cards 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG659A ATM Network Interface Cards 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG667A IP International Peering 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG668A IP Network Management 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG669A IP Network Dial IP 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG670A IP Network Fixed Access 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG671A IP Network VPN 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG672A IP Network Broadband 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG673A IP Network BT Intranet 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPY

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August 2008 Page 251 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG674A IP Core/Colossus 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG675A IP VOIP Infrastructure 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG676A IP Applications 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG678A SIP servers 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG721A Circuit Provision Digital Higher Order 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG722A Circuit Provision Digital Public Network 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG723A Circuit Provision Analogue Public Nwk 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG732A Generic Data Amendments Network Costs 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG761A Special Applications SMDS 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG771A Special Applications Other Development 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG772A Openreach Systems & Development (Product Specific) 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG823P BT Own Use Private Circuits 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG855A Border Gateway & Signalling Firewall 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG856A CMSAN ISDN2 cards 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG857A CMSAN Combi Cards BB element 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG858A CMSAN Combi Cards Voice element 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG859A CMSAN Control Access 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG860A CMSAN Control Transport 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG861A CMSAN ISDN30 cards 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG862A CMSAN Low Band SDSL cards =<2Mb 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG863A CMSAN-FMSAN Length 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG864A CMSAN-FMSAN Link 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG865A Core-Core Length 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG866A Core-Core Link 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG867A Ethernet NTE 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG869A FMSAN Control Transport 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG872A FMSAN TDM cards 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG873A FMSAN to WDM Length 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG874A FMSAN to WDM Link 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG875A INODE -Nwk features 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG876A INODE-Voice Call Set-Up 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG877A ISDN30 NTE 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG878A METRO BB LNS 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG879A METRO BBL3 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG880A METRO BEA - Broadband Edge Aggregator 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG881A METRO BRAS - Broadband Remote Access Server 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG882A METRO FER - Front End Router 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG885A Metro-Core Length 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG886A Metro-Core Link 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG887A METRO-Edge Ethernet Bandwidth 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG888A METRO-Edge Ethernet Port 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG889A METRO-Infrastructure Ethernet 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG890A METRO-Media Gateway 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG892A METRO-Sync Racks 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG893A MSPE Routers 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG895A P Router (large) CORE 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG896A P Router METRO 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG898A Core Directors 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG899A WDM to Metro links Link 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG900A WDM to Metro links: Length 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG901A Ethernet Switches 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG902A Ethernet Switch Access Cards 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG911A Operator Services OA Inland 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG912A Operator Services OA International 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG924A DQ Non Chargeable 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPY

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG933A Phonebooks 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG950C GEA Access Fibre Spine 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG950M GEA Access Fibre Spine Maintenance 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG951C GEA Distribution Fibre 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG951M GEA Distribution Fibre Maintenance 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG952C GEA Electronics 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG953C GEA DSLAM & Cabinets 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG954C GEA Customer Site Installations 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG955M GEA FTTC Repairs 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG956M GEA FTTP Repairs 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG957P GEA FTTP Provisions 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG958P GEA FTTC Provisions 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG959C Access Distribution Fibre 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG980R Openreach Repayment Works 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG981R Openreach Time Related Charges 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG982R Openreach Managed Services for Wholesale 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG984R Openreach Managed Services for Global 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG985R Openreach Managed Services for Retail Other 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG989A Special Fault Investigation 2.13 Other Fixed Assets COMPE Computers - Personal Computers See Lead CoW >>> COMPYPG111C Access Fibre Spine 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG111M Local Lines Fibre Cable Current 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG114L ISDN30 Connections 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG115C Local Lines Access Radio Capital Capital 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG115M Local Lines Access Radio Current 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG117C E Side Copper Capital 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG117M E Side Copper Current 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG118C D Side Copper Capital 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG118M D Side Copper Current 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG119A Telephony Over Passive Optical Network 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG121M Business PSTN Maintenance 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG122M Residential PSTN Maintenance 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG123M ISDN2 / Highway Maintenance 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG124A ISDN30 Capital / Maintenance 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG127A PSTN Line Cards 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG128A ISDN2/Highway Line Cards 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG129A Pair Gain 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG130A Local Loop Unbundling Tie Cables 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG132B OR LLU Hostel Rentals 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG132N WH LLU Hostel Rentals 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG136A Local Loop Unbundling Surveys 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG136N WH LLU Room Build 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG140A Routing and Records 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG142A MDF Hardware Jumpering 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG143A Software Jumpering 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG145B ADSL Connections (Openreach) 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG145N ADSL Connections (Wholesale) 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG147B SDSL Connections (Openreach) 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG147N SDSL Connections (Wholesale) 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG149A Dropwire Capital 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG150A ISDN2 Specific 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG151B TAMS (Openreach) 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG151N TAMS (Wholesale) 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG152B DSL Rentals (Openreach) 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG152N DSL Rentals overheads (Wholesale) 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG153N DSL Rentals depreciation (Wholesale) 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG170B OR Backhaul Fibre 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG197A FTTC Service Delivery & Development 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG198A FTTP Development 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG213C Local Exchanges UXD Capital 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG213M Local Exchanges UXD Current 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG216C Local Exchanges General Switchboards Cap 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG216M Local Exchanges General Switchboards Cur 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG217E LE Frames Capital (Openreach) 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG217F LE Frames Current (Openreach) 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG217Q LE Frames Capital (Wholesale) 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG217R LE Frames Current (Wholesale) 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG219M Local Exch Operations & Surveillance Cur 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG224A Universal Card Platform Equipment 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG227A Main Exchanges ASUs 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG228A Signalling Transfer Point and Edge Link Monitors 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG229A Signalling Point Relay and Core Link Monitors 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG240A Line Test Equipment 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG241A Repair Handling Duty 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG249C Main Exchange DLT - Capital 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG249M Main Exchange DLT - Current 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG254A Main Exchange - Intelligent Access & Messaging 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG255B Main Exchange Switchblock 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG257C Main Exchange Processors - Capital 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG257M Main Exchange Processors - Current 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG260A Intelligent Contact Manager - PR0 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG276A CISL 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG280C AXE10 LE Processor - Capital 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG280M AXE10 LE Processor - Current 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG281C AXE10 LE DLT - Capital 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG281M AXE10 LE DLT Maintenance 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG282A AXE10 LE Switch Block 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG283A AXE10 LE Concentrator Set-Up 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG284A AXE10 LE Concentrator Duration 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG285C System X LE Processor - Capital 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG285M System X LE Processor - Current 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG286C System X LE - Capital 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG286M System X DLT Maintenance 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG287A System X LE Switch Block 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG288A System X LE Concentrator Set-Up 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG289A System X LE Concentrator Duration 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG300T OLO Point of Handover 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG301T SDH-Tier 0-Lk 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG311T SDH-Tier 1-STM1-Lk 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG313T SDH-Tier 1-STM4-Lk 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG315T SDH-Tier 1-STM16-Lk 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG321T SDH-Tier 2-STM1-Lk 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG323T SDH-Tier 2-STM4-Lk 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG325T SDH-Tier 2-STM16-Lk 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG331T SDH-Tier 3-STM1-Lk 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG333T SDH-Tier 3-STM4-Lk 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG335T SDH-Tier 3-STM16-Lk 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG341T SDH-Tier 4-STM1-Lk 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG343T SDH-Tier 4-STM4-Lk 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG345T SDH-Tier 4-STM16-Lk 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG350N WH Inner Core Fibre 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG351T SDH-TierSC -STM1-Lk 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG353T SDH-TierSC -STM4-Lk 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG355T SDH-TierSC -STM16-Lk 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG359T SDH-Traffic Grooming 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG361T PDH-Metal-2Mbits/s-Lk 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG365T PDH-Metal-34Mbits/s-Lk 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG367T PDH-Metal-140Mbits/s-Lk 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG371T PDH-Optical-2Mbits/s-Lk 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG373T PDH-Optical-8Mbits/s-Lk 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG375T PDH-Optical-34Mbits/s-Lk 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG377T PDH-Optical-140Mbits/s-Lk 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG379T PDH-Optical-565Mbits/s-Lk 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG381T MSH STM1 Link 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG383T MSH STM16 Link 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG385T MSH STM64 Link 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG391T PDH-Radio-8Mbits/s-Lk 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG393T PDH-Radio-34Mbits/s-Lk 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG395T PDH-Radio-140Mbits/s-Lk 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG399T PDH-Traffic Grooming 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG400T ACE/ENA Core Equipment 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG401A Netstream Equipment 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG405A DMS100 Call Centre Switches 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG408A Carrier Pre Selection Customer Set-Up 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG411C Analogue Electric Capital 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG411P Analogue Connections 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG412C 64K Electronics Capital 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG412M 64K Electronics Maintenance 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG412P 64K Connections 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG413P Private Circuits Megastream and IX Conns 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG414M Private Circuits Intntl Anal IPLC Cur 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG415M Private Circuits Intntl Dig IPLC Current 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG421S Private Circuits Analogue Instn 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG422S Private Circuits Kilostream Instn 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG426S Private Circuits AccessLine Installation 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG440C ASDH 4x2MBit Capital 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG440M ASDH 4x2MBit Maintenance 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG441C ASDH 16x2MBit Capital 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG441M ASDH 16x2MBit Maintenance 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG442C 2MBit Copper Electric Capital 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG442M 2MBit Copper Electric Maintenance 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG443C 2MBit Fibre Electric Capital 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG443M 2MBit Fibre Electric Maintenance 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG444C 34MBit Fibre Electric Capital 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG444M 34MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG445C 140MBit Fibre Electric Capital 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG445M 140MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG446C 622MBit Fibre Elect. Capital 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG446M 622MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG447A SHDS Electronics 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG461A Private Circuits Test & Maintenance Sys 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG462A Private Circuits Customer Premises 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG463A Private Circuits Testing 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG483A Flexible Bandwidth Services 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG502B SG&A Openreach Sales Product Management 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG504B Number portability operational management 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG505A SG & A Private Circuits 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG506N SG & A PPC (Wholesale) 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG511M Interconnect OCP Maintenance 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG511P Interconnect OCP Provision 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG512A Product Management Policy & Planning IX OLO 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG570B OR Service Centre - Provision WLR PSTN/ISDN2 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG571B OR Service Centre - Provision WLR ISDN30 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG572B OR Service Centre - Provision LLU 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG573B OR Service Centre - Provision Ethernet 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG574B OR Service Centre - Provision NGA 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG575B OR Service Centre - Assurance WLR PSTN/ISDN2 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG576B OR Service Centre - Assurance WLR ISDN30 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG577B OR Service Centre - Assurance LLU 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG578B OR Service Centre - Assurance Ethernet 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG579B OR Service Centre - Assurance NGA 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG580B Broadband Boost 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG583N SG&A Wholesale Residual 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG584N SG&A Wholesale Other 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG585A SG&A downstream Residual 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG586N SG&A Interconnect 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG609N SG&A Broadband 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG622A Public Payphones Operations 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG651B Number Portability-SetUCostOMCactivities 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG653A ATM Customer Interface 2mb Cards 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG654A ATM Customer Interface 34mb Cards 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG656A ATM Network Switching 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG657A Framestream Switch 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG658A ATM Customer Interface >155mb Cards 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG659A ATM Network Interface Cards 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG667A IP International Peering 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG668A IP Network Management 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG669A IP Network Dial IP 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG670A IP Network Fixed Access 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG671A IP Network VPN 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG672A IP Network Broadband 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG673A IP Network BT Intranet 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG674A IP Core/Colossus 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG675A IP VOIP Infrastructure 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG676A IP Applications 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG678A SIP servers 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG721A Circuit Provision Digital Higher Order 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG722A Circuit Provision Digital Public Network 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG723A Circuit Provision Analogue Public Nwk 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG732A Generic Data Amendments Network Costs 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG761A Special Applications SMDS 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG771A Special Applications Other Development 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG772A Openreach Systems & Development (Product Specific) 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG823P BT Own Use Private Circuits 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG855A Border Gateway & Signalling Firewall 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG856A CMSAN ISDN2 cards 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG857A CMSAN Combi Cards BB element 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG858A CMSAN Combi Cards Voice element 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG859A CMSAN Control Access 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG860A CMSAN Control Transport 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG861A CMSAN ISDN30 cards 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG862A CMSAN Low Band SDSL cards =<2Mb 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG863A CMSAN-FMSAN Length 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG864A CMSAN-FMSAN Link 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG865A Core-Core Length 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG866A Core-Core Link 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG867A Ethernet NTE 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG869A FMSAN Control Transport 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG872A FMSAN TDM cards 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG873A FMSAN to WDM Length 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG874A FMSAN to WDM Link 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG875A INODE -Nwk features 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG876A INODE-Voice Call Set-Up 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG877A ISDN30 NTE 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG878A METRO BB LNS 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG879A METRO BBL3 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG880A METRO BEA - Broadband Edge Aggregator 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG881A METRO BRAS - Broadband Remote Access Server 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG882A METRO FER - Front End Router 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG885A Metro-Core Length 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG886A Metro-Core Link 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG887A METRO-Edge Ethernet Bandwidth 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG888A METRO-Edge Ethernet Port 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG889A METRO-Infrastructure Ethernet 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG890A METRO-Media Gateway 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG892A METRO-Sync Racks 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG893A MSPE Routers 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG895A P Router (large) CORE 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG896A P Router METRO 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG898A Core Directors 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG899A WDM to Metro links Link 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG900A WDM to Metro links: Length 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG901A Ethernet Switches 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG902A Ethernet Switch Access Cards 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG911A Operator Services OA Inland 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG912A Operator Services OA International 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG924A DQ Non Chargeable 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG933A Phonebooks 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG950C GEA Access Fibre Spine 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG950M GEA Access Fibre Spine Maintenance 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG951C GEA Distribution Fibre 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG951M GEA Distribution Fibre Maintenance 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG952C GEA Electronics 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG953C GEA DSLAM & Cabinets 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG954C GEA Customer Site Installations 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG955M GEA FTTC Repairs 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG956M GEA FTTP Repairs 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG957P GEA FTTP Provisions 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG958P GEA FTTC Provisions 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG959C Access Distribution Fibre 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG980R Openreach Repayment Works 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG981R Openreach Time Related Charges 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG982R Openreach Managed Services for Wholesale 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG984R Openreach Managed Services for Global 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG985R Openreach Managed Services for Retail Other 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment HistoricPG989A Special Fault Investigation 2.13 Other Fixed Assets COMPF Computers - Data Comms Equipment Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG111C Access Fibre Spine 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG111M Local Lines Fibre Cable Current 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG114L ISDN30 Connections 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG115C Local Lines Access Radio Capital Capital 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG115M Local Lines Access Radio Current 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG117C E Side Copper Capital 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG117M E Side Copper Current 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG118C D Side Copper Capital 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG118M D Side Copper Current 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG119A Telephony Over Passive Optical Network 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG121M Business PSTN Maintenance 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG122M Residential PSTN Maintenance 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG123M ISDN2 / Highway Maintenance 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG124A ISDN30 Capital / Maintenance 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG127A PSTN Line Cards 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG128A ISDN2/Highway Line Cards 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG129A Pair Gain 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG130A Local Loop Unbundling Tie Cables 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG132B OR LLU Hostel Rentals 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG132N WH LLU Hostel Rentals 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG136A Local Loop Unbundling Surveys 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG136N WH LLU Room Build 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG140A Routing and Records 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG142A MDF Hardware Jumpering 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG143A Software Jumpering 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG145B ADSL Connections (Openreach) 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG145N ADSL Connections (Wholesale) 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG147B SDSL Connections (Openreach) 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG147N SDSL Connections (Wholesale) 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG149A Dropwire Capital 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG150A ISDN2 Specific 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG151B TAMS (Openreach) 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG151N TAMS (Wholesale) 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG152B DSL Rentals (Openreach) 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG152N DSL Rentals overheads (Wholesale) 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG153N DSL Rentals depreciation (Wholesale) 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG170B OR Backhaul Fibre 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG197A FTTC Service Delivery & Development 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG198A FTTP Development 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG213C Local Exchanges UXD Capital 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG213M Local Exchanges UXD Current 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG216C Local Exchanges General Switchboards Cap 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG216M Local Exchanges General Switchboards Cur 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG217E LE Frames Capital (Openreach) 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG217F LE Frames Current (Openreach) 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG217Q LE Frames Capital (Wholesale) 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG217R LE Frames Current (Wholesale) 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG219M Local Exch Operations & Surveillance Cur 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG224A Universal Card Platform Equipment 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG227A Main Exchanges ASUs 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG228A Signalling Transfer Point and Edge Link Monitors 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG229A Signalling Point Relay and Core Link Monitors 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG240A Line Test Equipment 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG241A Repair Handling Duty 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG249C Main Exchange DLT - Capital 2.14 Intangible Assets COMPG Computers - Externally Purchased Software Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG249M Main Exchange DLT - Current 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG254A Main Exchange - Intelligent Access & Messaging 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG255B Main Exchange Switchblock 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG257C Main Exchange Processors - Capital 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG257M Main Exchange Processors - Current 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG260A Intelligent Contact Manager - PR0 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG276A CISL 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG280C AXE10 LE Processor - Capital 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG280M AXE10 LE Processor - Current 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG281C AXE10 LE DLT - Capital 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG281M AXE10 LE DLT Maintenance 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG282A AXE10 LE Switch Block 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG283A AXE10 LE Concentrator Set-Up 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG284A AXE10 LE Concentrator Duration 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG285C System X LE Processor - Capital 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG285M System X LE Processor - Current 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG286C System X LE - Capital 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG286M System X DLT Maintenance 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG287A System X LE Switch Block 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG288A System X LE Concentrator Set-Up 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG289A System X LE Concentrator Duration 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG300T OLO Point of Handover 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG301T SDH-Tier 0-Lk 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG311T SDH-Tier 1-STM1-Lk 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG313T SDH-Tier 1-STM4-Lk 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG315T SDH-Tier 1-STM16-Lk 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG321T SDH-Tier 2-STM1-Lk 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG323T SDH-Tier 2-STM4-Lk 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG325T SDH-Tier 2-STM16-Lk 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG331T SDH-Tier 3-STM1-Lk 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG333T SDH-Tier 3-STM4-Lk 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG335T SDH-Tier 3-STM16-Lk 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG341T SDH-Tier 4-STM1-Lk 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG343T SDH-Tier 4-STM4-Lk 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG345T SDH-Tier 4-STM16-Lk 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG350N WH Inner Core Fibre 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG351T SDH-TierSC -STM1-Lk 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG353T SDH-TierSC -STM4-Lk 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG355T SDH-TierSC -STM16-Lk 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG359T SDH-Traffic Grooming 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG361T PDH-Metal-2Mbits/s-Lk 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG365T PDH-Metal-34Mbits/s-Lk 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG367T PDH-Metal-140Mbits/s-Lk 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG371T PDH-Optical-2Mbits/s-Lk 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG373T PDH-Optical-8Mbits/s-Lk 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG375T PDH-Optical-34Mbits/s-Lk 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG377T PDH-Optical-140Mbits/s-Lk 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG379T PDH-Optical-565Mbits/s-Lk 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG381T MSH STM1 Link 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG383T MSH STM16 Link 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG385T MSH STM64 Link 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG391T PDH-Radio-8Mbits/s-Lk 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG393T PDH-Radio-34Mbits/s-Lk 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG395T PDH-Radio-140Mbits/s-Lk 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG399T PDH-Traffic Grooming 2.14 Intangible Assets COMPG Computers - Externally Purchased Software Historic

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August 2008 Page 259 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG400T ACE/ENA Core Equipment 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG401A Netstream Equipment 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG405A DMS100 Call Centre Switches 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG408A Carrier Pre Selection Customer Set-Up 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG411C Analogue Electric Capital 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG411P Analogue Connections 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG412C 64K Electronics Capital 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG412M 64K Electronics Maintenance 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG412P 64K Connections 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG413P Private Circuits Megastream and IX Conns 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG414M Private Circuits Intntl Anal IPLC Cur 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG415M Private Circuits Intntl Dig IPLC Current 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG421S Private Circuits Analogue Instn 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG422S Private Circuits Kilostream Instn 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG426S Private Circuits AccessLine Installation 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG440C ASDH 4x2MBit Capital 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG440M ASDH 4x2MBit Maintenance 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG441C ASDH 16x2MBit Capital 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG441M ASDH 16x2MBit Maintenance 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG442C 2MBit Copper Electric Capital 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG442M 2MBit Copper Electric Maintenance 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG443C 2MBit Fibre Electric Capital 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG443M 2MBit Fibre Electric Maintenance 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG444C 34MBit Fibre Electric Capital 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG444M 34MBit Fibre Elect. Maintenance 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG445C 140MBit Fibre Electric Capital 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG445M 140MBit Fibre Elect. Maintenance 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG446C 622MBit Fibre Elect. Capital 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG446M 622MBit Fibre Elect. Maintenance 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG447A SHDS Electronics 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG461A Private Circuits Test & Maintenance Sys 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG462A Private Circuits Customer Premises 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG463A Private Circuits Testing 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG483A Flexible Bandwidth Services 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG502B SG&A Openreach Sales Product Management 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG504B Number portability operational management 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG505A SG & A Private Circuits 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG506N SG & A PPC (Wholesale) 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG511M Interconnect OCP Maintenance 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG511P Interconnect OCP Provision 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG512A Product Management Policy & Planning IX OLO 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG570B OR Service Centre - Provision WLR PSTN/ISDN2 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG571B OR Service Centre - Provision WLR ISDN30 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG572B OR Service Centre - Provision LLU 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG573B OR Service Centre - Provision Ethernet 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG574B OR Service Centre - Provision NGA 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG575B OR Service Centre - Assurance WLR PSTN/ISDN2 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG576B OR Service Centre - Assurance WLR ISDN30 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG577B OR Service Centre - Assurance LLU 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG578B OR Service Centre - Assurance Ethernet 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG579B OR Service Centre - Assurance NGA 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG580B Broadband Boost 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG583N SG&A Wholesale Residual 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG584N SG&A Wholesale Other 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG585A SG&A downstream Residual 2.14 Intangible Assets COMPG Computers - Externally Purchased Software Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG586N SG&A Interconnect 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG609N SG&A Broadband 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG622A Public Payphones Operations 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG651B Number Portability-SetUCostOMCactivities 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG653A ATM Customer Interface 2mb Cards 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG654A ATM Customer Interface 34mb Cards 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG656A ATM Network Switching 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG657A Framestream Switch 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG658A ATM Customer Interface >155mb Cards 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG659A ATM Network Interface Cards 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG667A IP International Peering 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG668A IP Network Management 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG669A IP Network Dial IP 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG670A IP Network Fixed Access 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG671A IP Network VPN 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG672A IP Network Broadband 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG673A IP Network BT Intranet 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG674A IP Core/Colossus 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG675A IP VOIP Infrastructure 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG676A IP Applications 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG678A SIP servers 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG721A Circuit Provision Digital Higher Order 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG722A Circuit Provision Digital Public Network 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG723A Circuit Provision Analogue Public Nwk 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG732A Generic Data Amendments Network Costs 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG761A Special Applications SMDS 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG771A Special Applications Other Development 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG772A Openreach Systems & Development (Product Specific) 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG823P BT Own Use Private Circuits 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG855A Border Gateway & Signalling Firewall 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG856A CMSAN ISDN2 cards 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG857A CMSAN Combi Cards BB element 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG858A CMSAN Combi Cards Voice element 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG859A CMSAN Control Access 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG860A CMSAN Control Transport 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG861A CMSAN ISDN30 cards 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG862A CMSAN Low Band SDSL cards =<2Mb 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG863A CMSAN-FMSAN Length 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG864A CMSAN-FMSAN Link 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG865A Core-Core Length 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG866A Core-Core Link 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG867A Ethernet NTE 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG869A FMSAN Control Transport 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG872A FMSAN TDM cards 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG873A FMSAN to WDM Length 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG874A FMSAN to WDM Link 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG875A INODE -Nwk features 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG876A INODE-Voice Call Set-Up 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG877A ISDN30 NTE 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG878A METRO BB LNS 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG879A METRO BBL3 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG880A METRO BEA - Broadband Edge Aggregator 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG881A METRO BRAS - Broadband Remote Access Server 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG882A METRO FER - Front End Router 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG885A Metro-Core Length 2.14 Intangible Assets COMPG Computers - Externally Purchased Software Historic

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August 2008 Page 261 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG886A Metro-Core Link 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG887A METRO-Edge Ethernet Bandwidth 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG888A METRO-Edge Ethernet Port 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG889A METRO-Infrastructure Ethernet 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG890A METRO-Media Gateway 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG892A METRO-Sync Racks 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG893A MSPE Routers 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG895A P Router (large) CORE 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG896A P Router METRO 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG898A Core Directors 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG899A WDM to Metro links Link 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG900A WDM to Metro links: Length 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG901A Ethernet Switches 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG902A Ethernet Switch Access Cards 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG911A Operator Services OA Inland 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG912A Operator Services OA International 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG924A DQ Non Chargeable 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG933A Phonebooks 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG950C GEA Access Fibre Spine 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG950M GEA Access Fibre Spine Maintenance 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG951C GEA Distribution Fibre 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG951M GEA Distribution Fibre Maintenance 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG952C GEA Electronics 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG953C GEA DSLAM & Cabinets 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG954C GEA Customer Site Installations 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG955M GEA FTTC Repairs 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG956M GEA FTTP Repairs 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG957P GEA FTTP Provisions 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG958P GEA FTTC Provisions 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG959C Access Distribution Fibre 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG980R Openreach Repayment Works 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG981R Openreach Time Related Charges 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG982R Openreach Managed Services for Wholesale 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG984R Openreach Managed Services for Global 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG985R Openreach Managed Services for Retail Other 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG989A Special Fault Investigation 2.14 Intangible Assets COMPG Computers - Externally Purchased Software HistoricPG111C Access Fibre Spine 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG111M Local Lines Fibre Cable Current 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG114L ISDN30 Connections 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG115C Local Lines Access Radio Capital Capital 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG115M Local Lines Access Radio Current 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG117C E Side Copper Capital 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG117M E Side Copper Current 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG118C D Side Copper Capital 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG118M D Side Copper Current 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG119A Telephony Over Passive Optical Network 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG121M Business PSTN Maintenance 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG122M Residential PSTN Maintenance 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG123M ISDN2 / Highway Maintenance 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG124A ISDN30 Capital / Maintenance 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG127A PSTN Line Cards 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG128A ISDN2/Highway Line Cards 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG129A Pair Gain 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG130A Local Loop Unbundling Tie Cables 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG132B OR LLU Hostel Rentals 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPY

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August 2008 Page 262 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG132N WH LLU Hostel Rentals 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG136A Local Loop Unbundling Surveys 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG136N WH LLU Room Build 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG140A Routing and Records 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG142A MDF Hardware Jumpering 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG143A Software Jumpering 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG145B ADSL Connections (Openreach) 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG145N ADSL Connections (Wholesale) 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG147B SDSL Connections (Openreach) 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG147N SDSL Connections (Wholesale) 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG149A Dropwire Capital 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG150A ISDN2 Specific 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG151B TAMS (Openreach) 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG151N TAMS (Wholesale) 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG152B DSL Rentals (Openreach) 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG152N DSL Rentals overheads (Wholesale) 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG153N DSL Rentals depreciation (Wholesale) 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG170B OR Backhaul Fibre 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG197A FTTC Service Delivery & Development 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG198A FTTP Development 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG213C Local Exchanges UXD Capital 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG213M Local Exchanges UXD Current 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG216C Local Exchanges General Switchboards Cap 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG216M Local Exchanges General Switchboards Cur 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG217E LE Frames Capital (Openreach) 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG217F LE Frames Current (Openreach) 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG217Q LE Frames Capital (Wholesale) 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG217R LE Frames Current (Wholesale) 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG219M Local Exch Operations & Surveillance Cur 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG224A Universal Card Platform Equipment 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG227A Main Exchanges ASUs 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG228A Signalling Transfer Point and Edge Link Monitors 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG229A Signalling Point Relay and Core Link Monitors 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG240A Line Test Equipment 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG241A Repair Handling Duty 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG249C Main Exchange DLT - Capital 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG249M Main Exchange DLT - Current 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG254A Main Exchange - Intelligent Access & Messaging 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG255B Main Exchange Switchblock 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG257C Main Exchange Processors - Capital 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG257M Main Exchange Processors - Current 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG260A Intelligent Contact Manager - PR0 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG276A CISL 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG280C AXE10 LE Processor - Capital 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG280M AXE10 LE Processor - Current 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG281C AXE10 LE DLT - Capital 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG281M AXE10 LE DLT Maintenance 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG282A AXE10 LE Switch Block 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG283A AXE10 LE Concentrator Set-Up 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG284A AXE10 LE Concentrator Duration 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG285C System X LE Processor - Capital 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG285M System X LE Processor - Current 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG286C System X LE - Capital 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG286M System X DLT Maintenance 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG287A System X LE Switch Block 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPY

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG288A System X LE Concentrator Set-Up 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG289A System X LE Concentrator Duration 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG300T OLO Point of Handover 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG301T SDH-Tier 0-Lk 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG311T SDH-Tier 1-STM1-Lk 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG313T SDH-Tier 1-STM4-Lk 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG315T SDH-Tier 1-STM16-Lk 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG321T SDH-Tier 2-STM1-Lk 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG323T SDH-Tier 2-STM4-Lk 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG325T SDH-Tier 2-STM16-Lk 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG331T SDH-Tier 3-STM1-Lk 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG333T SDH-Tier 3-STM4-Lk 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG335T SDH-Tier 3-STM16-Lk 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG341T SDH-Tier 4-STM1-Lk 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG343T SDH-Tier 4-STM4-Lk 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG345T SDH-Tier 4-STM16-Lk 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG350N WH Inner Core Fibre 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG351T SDH-TierSC -STM1-Lk 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG353T SDH-TierSC -STM4-Lk 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG355T SDH-TierSC -STM16-Lk 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG359T SDH-Traffic Grooming 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG361T PDH-Metal-2Mbits/s-Lk 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG365T PDH-Metal-34Mbits/s-Lk 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG367T PDH-Metal-140Mbits/s-Lk 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG371T PDH-Optical-2Mbits/s-Lk 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG373T PDH-Optical-8Mbits/s-Lk 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG375T PDH-Optical-34Mbits/s-Lk 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG377T PDH-Optical-140Mbits/s-Lk 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG379T PDH-Optical-565Mbits/s-Lk 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG381T MSH STM1 Link 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG383T MSH STM16 Link 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG385T MSH STM64 Link 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG391T PDH-Radio-8Mbits/s-Lk 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG393T PDH-Radio-34Mbits/s-Lk 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG395T PDH-Radio-140Mbits/s-Lk 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG399T PDH-Traffic Grooming 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG400T ACE/ENA Core Equipment 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG401A Netstream Equipment 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG405A DMS100 Call Centre Switches 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG408A Carrier Pre Selection Customer Set-Up 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG411C Analogue Electric Capital 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG411P Analogue Connections 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG412C 64K Electronics Capital 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG412M 64K Electronics Maintenance 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG412P 64K Connections 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG413P Private Circuits Megastream and IX Conns 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG414M Private Circuits Intntl Anal IPLC Cur 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG415M Private Circuits Intntl Dig IPLC Current 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG421S Private Circuits Analogue Instn 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG422S Private Circuits Kilostream Instn 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG426S Private Circuits AccessLine Installation 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG440C ASDH 4x2MBit Capital 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG440M ASDH 4x2MBit Maintenance 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG441C ASDH 16x2MBit Capital 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG441M ASDH 16x2MBit Maintenance 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPY

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG442C 2MBit Copper Electric Capital 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG442M 2MBit Copper Electric Maintenance 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG443C 2MBit Fibre Electric Capital 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG443M 2MBit Fibre Electric Maintenance 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG444C 34MBit Fibre Electric Capital 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG444M 34MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG445C 140MBit Fibre Electric Capital 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG445M 140MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG446C 622MBit Fibre Elect. Capital 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG446M 622MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG447A SHDS Electronics 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG461A Private Circuits Test & Maintenance Sys 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG462A Private Circuits Customer Premises 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG463A Private Circuits Testing 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG483A Flexible Bandwidth Services 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG502B SG&A Openreach Sales Product Management 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG504B Number portability operational management 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG505A SG & A Private Circuits 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG506N SG & A PPC (Wholesale) 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG511M Interconnect OCP Maintenance 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG511P Interconnect OCP Provision 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG512A Product Management Policy & Planning IX OLO 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG570B OR Service Centre - Provision WLR PSTN/ISDN2 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG571B OR Service Centre - Provision WLR ISDN30 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG572B OR Service Centre - Provision LLU 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG573B OR Service Centre - Provision Ethernet 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG574B OR Service Centre - Provision NGA 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG575B OR Service Centre - Assurance WLR PSTN/ISDN2 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG576B OR Service Centre - Assurance WLR ISDN30 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG577B OR Service Centre - Assurance LLU 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG578B OR Service Centre - Assurance Ethernet 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG579B OR Service Centre - Assurance NGA 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG580B Broadband Boost 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG583N SG&A Wholesale Residual 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG584N SG&A Wholesale Other 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG585A SG&A downstream Residual 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG586N SG&A Interconnect 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG609N SG&A Broadband 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG622A Public Payphones Operations 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG651B Number Portability-SetUCostOMCactivities 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG653A ATM Customer Interface 2mb Cards 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG654A ATM Customer Interface 34mb Cards 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG656A ATM Network Switching 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG657A Framestream Switch 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG658A ATM Customer Interface >155mb Cards 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG659A ATM Network Interface Cards 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG667A IP International Peering 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG668A IP Network Management 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG669A IP Network Dial IP 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG670A IP Network Fixed Access 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG671A IP Network VPN 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG672A IP Network Broadband 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG673A IP Network BT Intranet 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG674A IP Core/Colossus 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG675A IP VOIP Infrastructure 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPY

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG676A IP Applications 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG678A SIP servers 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG721A Circuit Provision Digital Higher Order 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG722A Circuit Provision Digital Public Network 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG723A Circuit Provision Analogue Public Nwk 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG732A Generic Data Amendments Network Costs 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG761A Special Applications SMDS 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG771A Special Applications Other Development 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG772A Openreach Systems & Development (Product Specific) 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG823P BT Own Use Private Circuits 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG855A Border Gateway & Signalling Firewall 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG856A CMSAN ISDN2 cards 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG857A CMSAN Combi Cards BB element 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG858A CMSAN Combi Cards Voice element 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG859A CMSAN Control Access 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG860A CMSAN Control Transport 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG861A CMSAN ISDN30 cards 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG862A CMSAN Low Band SDSL cards =<2Mb 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG863A CMSAN-FMSAN Length 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG864A CMSAN-FMSAN Link 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG865A Core-Core Length 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG866A Core-Core Link 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG867A Ethernet NTE 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG869A FMSAN Control Transport 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG872A FMSAN TDM cards 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG873A FMSAN to WDM Length 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG874A FMSAN to WDM Link 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG875A INODE -Nwk features 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG876A INODE-Voice Call Set-Up 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG877A ISDN30 NTE 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG878A METRO BB LNS 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG879A METRO BBL3 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG880A METRO BEA - Broadband Edge Aggregator 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG881A METRO BRAS - Broadband Remote Access Server 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG882A METRO FER - Front End Router 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG885A Metro-Core Length 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG886A Metro-Core Link 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG887A METRO-Edge Ethernet Bandwidth 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG888A METRO-Edge Ethernet Port 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG889A METRO-Infrastructure Ethernet 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG890A METRO-Media Gateway 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG892A METRO-Sync Racks 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG893A MSPE Routers 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG895A P Router (large) CORE 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG896A P Router METRO 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG898A Core Directors 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG899A WDM to Metro links Link 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG900A WDM to Metro links: Length 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG901A Ethernet Switches 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG902A Ethernet Switch Access Cards 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG911A Operator Services OA Inland 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG912A Operator Services OA International 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG924A DQ Non Chargeable 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG933A Phonebooks 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG950C GEA Access Fibre Spine 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPY

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG950M GEA Access Fibre Spine Maintenance 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG951C GEA Distribution Fibre 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG951M GEA Distribution Fibre Maintenance 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG952C GEA Electronics 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG953C GEA DSLAM & Cabinets 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG954C GEA Customer Site Installations 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG955M GEA FTTC Repairs 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG956M GEA FTTP Repairs 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG957P GEA FTTP Provisions 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG958P GEA FTTC Provisions 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG959C Access Distribution Fibre 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG980R Openreach Repayment Works 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG981R Openreach Time Related Charges 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG982R Openreach Managed Services for Wholesale 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG984R Openreach Managed Services for Global 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG985R Openreach Managed Services for Retail Other 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG989A Special Fault Investigation 2.13 Other Fixed Assets COMPH Computers - Remote Terminals See Lead CoW >>> COMPYPG111C Access Fibre Spine 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG111M Local Lines Fibre Cable Current 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG114L ISDN30 Connections 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG115C Local Lines Access Radio Capital Capital 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG115M Local Lines Access Radio Current 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG117C E Side Copper Capital 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG117M E Side Copper Current 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG118C D Side Copper Capital 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG118M D Side Copper Current 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG119A Telephony Over Passive Optical Network 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG121M Business PSTN Maintenance 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG122M Residential PSTN Maintenance 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG123M ISDN2 / Highway Maintenance 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG124A ISDN30 Capital / Maintenance 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG127A PSTN Line Cards 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG128A ISDN2/Highway Line Cards 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG129A Pair Gain 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG130A Local Loop Unbundling Tie Cables 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG132B OR LLU Hostel Rentals 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG132N WH LLU Hostel Rentals 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG136A Local Loop Unbundling Surveys 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG136N WH LLU Room Build 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG140A Routing and Records 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG142A MDF Hardware Jumpering 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG143A Software Jumpering 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG145B ADSL Connections (Openreach) 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG145N ADSL Connections (Wholesale) 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG147B SDSL Connections (Openreach) 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG147N SDSL Connections (Wholesale) 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG149A Dropwire Capital 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG150A ISDN2 Specific 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG151B TAMS (Openreach) 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG151N TAMS (Wholesale) 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG152B DSL Rentals (Openreach) 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG152N DSL Rentals overheads (Wholesale) 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG153N DSL Rentals depreciation (Wholesale) 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG170B OR Backhaul Fibre 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG197A FTTC Service Delivery & Development 2.14 Intangible Assets COMPS Internally Developed Software Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG198A FTTP Development 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG213C Local Exchanges UXD Capital 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG213M Local Exchanges UXD Current 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG216C Local Exchanges General Switchboards Cap 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG216M Local Exchanges General Switchboards Cur 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG217E LE Frames Capital (Openreach) 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG217F LE Frames Current (Openreach) 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG217Q LE Frames Capital (Wholesale) 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG217R LE Frames Current (Wholesale) 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG219M Local Exch Operations & Surveillance Cur 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG224A Universal Card Platform Equipment 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG227A Main Exchanges ASUs 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG228A Signalling Transfer Point and Edge Link Monitors 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG229A Signalling Point Relay and Core Link Monitors 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG240A Line Test Equipment 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG241A Repair Handling Duty 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG249C Main Exchange DLT - Capital 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG249M Main Exchange DLT - Current 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG254A Main Exchange - Intelligent Access & Messaging 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG255B Main Exchange Switchblock 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG257C Main Exchange Processors - Capital 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG257M Main Exchange Processors - Current 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG260A Intelligent Contact Manager - PR0 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG276A CISL 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG280C AXE10 LE Processor - Capital 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG280M AXE10 LE Processor - Current 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG281C AXE10 LE DLT - Capital 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG281M AXE10 LE DLT Maintenance 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG282A AXE10 LE Switch Block 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG283A AXE10 LE Concentrator Set-Up 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG284A AXE10 LE Concentrator Duration 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG285C System X LE Processor - Capital 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG285M System X LE Processor - Current 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG286C System X LE - Capital 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG286M System X DLT Maintenance 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG287A System X LE Switch Block 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG288A System X LE Concentrator Set-Up 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG289A System X LE Concentrator Duration 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG300T OLO Point of Handover 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG301T SDH-Tier 0-Lk 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG311T SDH-Tier 1-STM1-Lk 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG313T SDH-Tier 1-STM4-Lk 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG315T SDH-Tier 1-STM16-Lk 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG321T SDH-Tier 2-STM1-Lk 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG323T SDH-Tier 2-STM4-Lk 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG325T SDH-Tier 2-STM16-Lk 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG331T SDH-Tier 3-STM1-Lk 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG333T SDH-Tier 3-STM4-Lk 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG335T SDH-Tier 3-STM16-Lk 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG341T SDH-Tier 4-STM1-Lk 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG343T SDH-Tier 4-STM4-Lk 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG345T SDH-Tier 4-STM16-Lk 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG350N WH Inner Core Fibre 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG351T SDH-TierSC -STM1-Lk 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG353T SDH-TierSC -STM4-Lk 2.14 Intangible Assets COMPS Internally Developed Software Historic

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August 2008 Page 268 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG355T SDH-TierSC -STM16-Lk 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG359T SDH-Traffic Grooming 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG361T PDH-Metal-2Mbits/s-Lk 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG365T PDH-Metal-34Mbits/s-Lk 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG367T PDH-Metal-140Mbits/s-Lk 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG371T PDH-Optical-2Mbits/s-Lk 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG373T PDH-Optical-8Mbits/s-Lk 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG375T PDH-Optical-34Mbits/s-Lk 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG377T PDH-Optical-140Mbits/s-Lk 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG379T PDH-Optical-565Mbits/s-Lk 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG381T MSH STM1 Link 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG383T MSH STM16 Link 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG385T MSH STM64 Link 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG391T PDH-Radio-8Mbits/s-Lk 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG393T PDH-Radio-34Mbits/s-Lk 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG395T PDH-Radio-140Mbits/s-Lk 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG399T PDH-Traffic Grooming 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG400T ACE/ENA Core Equipment 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG401A Netstream Equipment 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG405A DMS100 Call Centre Switches 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG408A Carrier Pre Selection Customer Set-Up 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG411C Analogue Electric Capital 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG411P Analogue Connections 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG412C 64K Electronics Capital 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG412M 64K Electronics Maintenance 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG412P 64K Connections 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG413P Private Circuits Megastream and IX Conns 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG414M Private Circuits Intntl Anal IPLC Cur 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG415M Private Circuits Intntl Dig IPLC Current 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG421S Private Circuits Analogue Instn 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG422S Private Circuits Kilostream Instn 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG426S Private Circuits AccessLine Installation 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG440C ASDH 4x2MBit Capital 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG440M ASDH 4x2MBit Maintenance 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG441C ASDH 16x2MBit Capital 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG441M ASDH 16x2MBit Maintenance 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG442C 2MBit Copper Electric Capital 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG442M 2MBit Copper Electric Maintenance 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG443C 2MBit Fibre Electric Capital 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG443M 2MBit Fibre Electric Maintenance 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG444C 34MBit Fibre Electric Capital 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG444M 34MBit Fibre Elect. Maintenance 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG445C 140MBit Fibre Electric Capital 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG445M 140MBit Fibre Elect. Maintenance 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG446C 622MBit Fibre Elect. Capital 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG446M 622MBit Fibre Elect. Maintenance 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG447A SHDS Electronics 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG461A Private Circuits Test & Maintenance Sys 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG462A Private Circuits Customer Premises 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG463A Private Circuits Testing 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG483A Flexible Bandwidth Services 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG502B SG&A Openreach Sales Product Management 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG504B Number portability operational management 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG505A SG & A Private Circuits 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG506N SG & A PPC (Wholesale) 2.14 Intangible Assets COMPS Internally Developed Software Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG511M Interconnect OCP Maintenance 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG511P Interconnect OCP Provision 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG512A Product Management Policy & Planning IX OLO 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG570B OR Service Centre - Provision WLR PSTN/ISDN2 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG571B OR Service Centre - Provision WLR ISDN30 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG572B OR Service Centre - Provision LLU 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG573B OR Service Centre - Provision Ethernet 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG574B OR Service Centre - Provision NGA 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG575B OR Service Centre - Assurance WLR PSTN/ISDN2 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG576B OR Service Centre - Assurance WLR ISDN30 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG577B OR Service Centre - Assurance LLU 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG578B OR Service Centre - Assurance Ethernet 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG579B OR Service Centre - Assurance NGA 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG580B Broadband Boost 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG583N SG&A Wholesale Residual 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG584N SG&A Wholesale Other 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG585A SG&A downstream Residual 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG586N SG&A Interconnect 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG609N SG&A Broadband 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG622A Public Payphones Operations 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG651B Number Portability-SetUCostOMCactivities 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG653A ATM Customer Interface 2mb Cards 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG654A ATM Customer Interface 34mb Cards 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG656A ATM Network Switching 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG657A Framestream Switch 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG658A ATM Customer Interface >155mb Cards 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG659A ATM Network Interface Cards 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG667A IP International Peering 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG668A IP Network Management 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG669A IP Network Dial IP 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG670A IP Network Fixed Access 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG671A IP Network VPN 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG672A IP Network Broadband 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG673A IP Network BT Intranet 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG674A IP Core/Colossus 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG675A IP VOIP Infrastructure 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG676A IP Applications 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG678A SIP servers 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG721A Circuit Provision Digital Higher Order 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG722A Circuit Provision Digital Public Network 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG723A Circuit Provision Analogue Public Nwk 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG732A Generic Data Amendments Network Costs 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG761A Special Applications SMDS 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG771A Special Applications Other Development 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG772A Openreach Systems & Development (Product Specific) 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG823P BT Own Use Private Circuits 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG855A Border Gateway & Signalling Firewall 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG856A CMSAN ISDN2 cards 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG857A CMSAN Combi Cards BB element 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG858A CMSAN Combi Cards Voice element 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG859A CMSAN Control Access 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG860A CMSAN Control Transport 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG861A CMSAN ISDN30 cards 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG862A CMSAN Low Band SDSL cards =<2Mb 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG863A CMSAN-FMSAN Length 2.14 Intangible Assets COMPS Internally Developed Software Historic

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BT Detailed Valuation Methodology MAPPING OF PLANT GROUPS TO DVM ASSET CATEGORIES ANNEX 4

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG864A CMSAN-FMSAN Link 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG865A Core-Core Length 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG866A Core-Core Link 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG867A Ethernet NTE 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG869A FMSAN Control Transport 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG872A FMSAN TDM cards 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG873A FMSAN to WDM Length 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG874A FMSAN to WDM Link 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG875A INODE -Nwk features 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG876A INODE-Voice Call Set-Up 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG877A ISDN30 NTE 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG878A METRO BB LNS 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG879A METRO BBL3 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG880A METRO BEA - Broadband Edge Aggregator 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG881A METRO BRAS - Broadband Remote Access Server 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG882A METRO FER - Front End Router 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG885A Metro-Core Length 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG886A Metro-Core Link 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG887A METRO-Edge Ethernet Bandwidth 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG888A METRO-Edge Ethernet Port 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG889A METRO-Infrastructure Ethernet 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG890A METRO-Media Gateway 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG892A METRO-Sync Racks 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG893A MSPE Routers 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG895A P Router (large) CORE 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG896A P Router METRO 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG898A Core Directors 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG899A WDM to Metro links Link 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG900A WDM to Metro links: Length 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG901A Ethernet Switches 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG902A Ethernet Switch Access Cards 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG911A Operator Services OA Inland 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG912A Operator Services OA International 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG924A DQ Non Chargeable 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG933A Phonebooks 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG950C GEA Access Fibre Spine 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG950M GEA Access Fibre Spine Maintenance 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG951C GEA Distribution Fibre 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG951M GEA Distribution Fibre Maintenance 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG952C GEA Electronics 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG953C GEA DSLAM & Cabinets 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG954C GEA Customer Site Installations 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG955M GEA FTTC Repairs 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG956M GEA FTTP Repairs 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG957P GEA FTTP Provisions 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG958P GEA FTTC Provisions 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG959C Access Distribution Fibre 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG980R Openreach Repayment Works 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG981R Openreach Time Related Charges 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG982R Openreach Managed Services for Wholesale 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG984R Openreach Managed Services for Global 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG985R Openreach Managed Services for Retail Other 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG989A Special Fault Investigation 2.14 Intangible Assets COMPS Internally Developed Software HistoricPG878A METRO BB LNS 2.11 21st CN CORLU Lucent Core Node Absolute (NBV/GBV)PG879A METRO BBL3 2.11 21st CN CORLU Lucent Core Node Absolute (NBV/GBV)

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG880A METRO BEA - Broadband Edge Aggregator 2.11 21st CN CORLU Lucent Core Node Absolute (NBV/GBV)PG881A METRO BRAS - Broadband Remote Access Server 2.11 21st CN CORLU Lucent Core Node Absolute (NBV/GBV)PG882A METRO FER - Front End Router 2.11 21st CN CORLU Lucent Core Node Absolute (NBV/GBV)PG887A METRO-Edge Ethernet Bandwidth 2.11 21st CN CORLU Lucent Core Node Absolute (NBV/GBV)PG888A METRO-Edge Ethernet Port 2.11 21st CN CORLU Lucent Core Node Absolute (NBV/GBV)PG889A METRO-Infrastructure Ethernet 2.11 21st CN CORLU Lucent Core Node Absolute (NBV/GBV)PG890A METRO-Media Gateway 2.11 21st CN CORLU Lucent Core Node Absolute (NBV/GBV)PG892A METRO-Sync Racks 2.11 21st CN CORLU Lucent Core Node Absolute (NBV/GBV)PG893A MSPE Routers 2.11 21st CN CORLU Lucent Core Node Absolute (NBV/GBV)PG895A P Router (large) CORE 2.11 21st CN CORLU Lucent Core Node Absolute (NBV/GBV)PG896A P Router METRO 2.11 21st CN CORLU Lucent Core Node Absolute (NBV/GBV)PG898A Core Directors 2.11 21st CN CORLU Lucent Core Node Absolute (NBV/GBV)PG408A Carrier Pre Selection Customer Set-Up 2.8 Local Exchanges CPSC Carrier Pre Selection Construction HistoricPG350N WH Inner Core Fibre 2.7 UK Transmission - exc CRA Construction - Junction Repeaters HistoricPG361T PDH-Metal-2Mbits/s-Lk 2.7 UK Transmission - exc CRD Construction,Junction Repeaters, Digital non-OF See Lead CoW >>> CRFPG373T PDH-Optical-8Mbits/s-Lk 2.7 UK Transmission - exc CRF Construction, Junction Repeaters, OF HistoricPG375T PDH-Optical-34Mbits/s-Lk 2.7 UK Transmission - exc CRF Construction, Junction Repeaters, OF HistoricPG377T PDH-Optical-140Mbits/s-Lk 2.7 UK Transmission - exc CRF Construction, Junction Repeaters, OF HistoricPG379T PDH-Optical-565Mbits/s-Lk 2.7 UK Transmission - exc CRF Construction, Junction Repeaters, OF HistoricPG399T PDH-Traffic Grooming 2.7 UK Transmission - exc CRF Construction, Junction Repeaters, OF HistoricPG399T PDH-Traffic Grooming 2.7 UK Transmission - exc CRHQ Construction, Repeaters [by Contractors] See Lead CoW >>> CRFPG224A Universal Card Platform Equipment 2.9 Main Exchanges CSNC Construction, Cashless Services Platform HistoricPG216C Local Exchanges General Switchboards Cap 2.8 Local Exchanges DMC Construction,Operator Service System [OCHC] HistoricPG405A DMS100 Call Centre Switches 2.8 Local Exchanges DMC Construction,Operator Service System [OCHC] HistoricPG924A DQ Non Chargeable 2.8 Local Exchanges DMC Construction,Operator Service System [OCHC] HistoricPG400T ACE/ENA Core Equipment 2.13 Other Fixed Assets DTTK Construction, Kilostream/ACE Services HistoricPG412C 64K Electronics Capital 2.13 Other Fixed Assets DTTK Construction, Kilostream/ACE Services HistoricPG412C 64K Electronics Capital 2.13 Other Fixed Assets DTTM Construction Megastream HistoricPG440C ASDH 4x2MBit Capital 2.13 Other Fixed Assets DTTM Construction Megastream HistoricPG441C ASDH 16x2MBit Capital 2.13 Other Fixed Assets DTTM Construction Megastream HistoricPG442C 2MBit Copper Electric Capital 2.13 Other Fixed Assets DTTM Construction Megastream HistoricPG443C 2MBit Fibre Electric Capital 2.13 Other Fixed Assets DTTM Construction Megastream HistoricPG444C 34MBit Fibre Electric Capital 2.13 Other Fixed Assets DTTM Construction Megastream HistoricPG445C 140MBit Fibre Electric Capital 2.13 Other Fixed Assets DTTM Construction Megastream HistoricPG446C 622MBit Fibre Elect. Capital 2.13 Other Fixed Assets DTTM Construction Megastream HistoricPG447A SHDS Electronics 2.13 Other Fixed Assets DTTS Construction, Short-Haul Multimode OF Private Ccts HistoricPG447A SHDS Electronics 2.13 Other Fixed Assets DTTSW Construction of SHDS links for BT Wholesale Products HistoricPG111C Access Fibre Spine 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG111M Local Lines Fibre Cable Current 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG114L ISDN30 Connections 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG115C Local Lines Access Radio Capital Capital 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG115M Local Lines Access Radio Current 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG117C E Side Copper Capital 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG117M E Side Copper Current 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG118C D Side Copper Capital 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG118M D Side Copper Current 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG119A Telephony Over Passive Optical Network 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG121M Business PSTN Maintenance 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG122M Residential PSTN Maintenance 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG123M ISDN2 / Highway Maintenance 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG124A ISDN30 Capital / Maintenance 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG127A PSTN Line Cards 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG128A ISDN2/Highway Line Cards 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG129A Pair Gain 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG130A Local Loop Unbundling Tie Cables 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG132B OR LLU Hostel Rentals 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG132N WH LLU Hostel Rentals 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG136A Local Loop Unbundling Surveys 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG136N WH LLU Room Build 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG140A Routing and Records 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG142A MDF Hardware Jumpering 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG143A Software Jumpering 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG145B ADSL Connections (Openreach) 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG145N ADSL Connections (Wholesale) 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG147B SDSL Connections (Openreach) 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG147N SDSL Connections (Wholesale) 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG149A Dropwire Capital 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG150A ISDN2 Specific 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG151B TAMS (Openreach) 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG151N TAMS (Wholesale) 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG152B DSL Rentals (Openreach) 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG152N DSL Rentals overheads (Wholesale) 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG153N DSL Rentals depreciation (Wholesale) 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG170B OR Backhaul Fibre 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG197A FTTC Service Delivery & Development 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG198A FTTP Development 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG213C Local Exchanges UXD Capital 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG213M Local Exchanges UXD Current 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG216C Local Exchanges General Switchboards Cap 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG216M Local Exchanges General Switchboards Cur 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG217E LE Frames Capital (Openreach) 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG217F LE Frames Current (Openreach) 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG217Q LE Frames Capital (Wholesale) 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG217R LE Frames Current (Wholesale) 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG219M Local Exch Operations & Surveillance Cur 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG224A Universal Card Platform Equipment 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG227A Main Exchanges ASUs 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG228A Signalling Transfer Point and Edge Link Monitors 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG229A Signalling Point Relay and Core Link Monitors 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG240A Line Test Equipment 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG241A Repair Handling Duty 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG249C Main Exchange DLT - Capital 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG249M Main Exchange DLT - Current 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG254A Main Exchange - Intelligent Access & Messaging 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG255B Main Exchange Switchblock 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG257C Main Exchange Processors - Capital 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG257M Main Exchange Processors - Current 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG260A Intelligent Contact Manager - PR0 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG276A CISL 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG280C AXE10 LE Processor - Capital 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG280M AXE10 LE Processor - Current 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG281C AXE10 LE DLT - Capital 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG281M AXE10 LE DLT Maintenance 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG282A AXE10 LE Switch Block 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG283A AXE10 LE Concentrator Set-Up 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG284A AXE10 LE Concentrator Duration 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG285C System X LE Processor - Capital 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG285M System X LE Processor - Current 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG286C System X LE - Capital 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG286M System X DLT Maintenance 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG287A System X LE Switch Block 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG288A System X LE Concentrator Set-Up 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG289A System X LE Concentrator Duration 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG300T OLO Point of Handover 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG301T SDH-Tier 0-Lk 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG311T SDH-Tier 1-STM1-Lk 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG313T SDH-Tier 1-STM4-Lk 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG315T SDH-Tier 1-STM16-Lk 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG321T SDH-Tier 2-STM1-Lk 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG323T SDH-Tier 2-STM4-Lk 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG325T SDH-Tier 2-STM16-Lk 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG331T SDH-Tier 3-STM1-Lk 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG333T SDH-Tier 3-STM4-Lk 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG335T SDH-Tier 3-STM16-Lk 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG341T SDH-Tier 4-STM1-Lk 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG343T SDH-Tier 4-STM4-Lk 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG345T SDH-Tier 4-STM16-Lk 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG350N WH Inner Core Fibre 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG351T SDH-TierSC -STM1-Lk 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG353T SDH-TierSC -STM4-Lk 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG355T SDH-TierSC -STM16-Lk 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG359T SDH-Traffic Grooming 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG361T PDH-Metal-2Mbits/s-Lk 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG365T PDH-Metal-34Mbits/s-Lk 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG367T PDH-Metal-140Mbits/s-Lk 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG371T PDH-Optical-2Mbits/s-Lk 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG373T PDH-Optical-8Mbits/s-Lk 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG375T PDH-Optical-34Mbits/s-Lk 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG377T PDH-Optical-140Mbits/s-Lk 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG379T PDH-Optical-565Mbits/s-Lk 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG381T MSH STM1 Link 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG383T MSH STM16 Link 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG385T MSH STM64 Link 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG391T PDH-Radio-8Mbits/s-Lk 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG393T PDH-Radio-34Mbits/s-Lk 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG395T PDH-Radio-140Mbits/s-Lk 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG399T PDH-Traffic Grooming 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG400T ACE/ENA Core Equipment 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG401A Netstream Equipment 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG405A DMS100 Call Centre Switches 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG408A Carrier Pre Selection Customer Set-Up 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG411C Analogue Electric Capital 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG411P Analogue Connections 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG412C 64K Electronics Capital 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG412M 64K Electronics Maintenance 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG412P 64K Connections 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG413P Private Circuits Megastream and IX Conns 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG414M Private Circuits Intntl Anal IPLC Cur 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG415M Private Circuits Intntl Dig IPLC Current 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG421S Private Circuits Analogue Instn 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG422S Private Circuits Kilostream Instn 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG426S Private Circuits AccessLine Installation 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG440C ASDH 4x2MBit Capital 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG440M ASDH 4x2MBit Maintenance 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG441C ASDH 16x2MBit Capital 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG441M ASDH 16x2MBit Maintenance 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG442C 2MBit Copper Electric Capital 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG442M 2MBit Copper Electric Maintenance 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG443C 2MBit Fibre Electric Capital 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG443M 2MBit Fibre Electric Maintenance 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG444C 34MBit Fibre Electric Capital 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG444M 34MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG445C 140MBit Fibre Electric Capital 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG445M 140MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG446C 622MBit Fibre Elect. Capital 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG446M 622MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG447A SHDS Electronics 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG461A Private Circuits Test & Maintenance Sys 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG462A Private Circuits Customer Premises 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG463A Private Circuits Testing 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG483A Flexible Bandwidth Services 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG502B SG&A Openreach Sales Product Management 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG504B Number portability operational management 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG505A SG & A Private Circuits 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG506N SG & A PPC (Wholesale) 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG511M Interconnect OCP Maintenance 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG511P Interconnect OCP Provision 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG512A Product Management Policy & Planning IX OLO 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG570B OR Service Centre - Provision WLR PSTN/ISDN2 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG571B OR Service Centre - Provision WLR ISDN30 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG572B OR Service Centre - Provision LLU 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG573B OR Service Centre - Provision Ethernet 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG574B OR Service Centre - Provision NGA 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG575B OR Service Centre - Assurance WLR PSTN/ISDN2 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG576B OR Service Centre - Assurance WLR ISDN30 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG577B OR Service Centre - Assurance LLU 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG578B OR Service Centre - Assurance Ethernet 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG579B OR Service Centre - Assurance NGA 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG580B Broadband Boost 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG583N SG&A Wholesale Residual 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG584N SG&A Wholesale Other 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG585A SG&A downstream Residual 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG586N SG&A Interconnect 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG609N SG&A Broadband 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG622A Public Payphones Operations 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG651B Number Portability-SetUCostOMCactivities 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG653A ATM Customer Interface 2mb Cards 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG654A ATM Customer Interface 34mb Cards 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG656A ATM Network Switching 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG657A Framestream Switch 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG658A ATM Customer Interface >155mb Cards 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG659A ATM Network Interface Cards 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG667A IP International Peering 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG668A IP Network Management 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG669A IP Network Dial IP 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG670A IP Network Fixed Access 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG671A IP Network VPN 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG672A IP Network Broadband 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG673A IP Network BT Intranet 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG674A IP Core/Colossus 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG675A IP VOIP Infrastructure 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG676A IP Applications 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG678A SIP servers 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG721A Circuit Provision Digital Higher Order 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG722A Circuit Provision Digital Public Network 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG723A Circuit Provision Analogue Public Nwk 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG732A Generic Data Amendments Network Costs 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG761A Special Applications SMDS 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG771A Special Applications Other Development 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG772A Openreach Systems & Development (Product Specific) 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG823P BT Own Use Private Circuits 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG855A Border Gateway & Signalling Firewall 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG856A CMSAN ISDN2 cards 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG857A CMSAN Combi Cards BB element 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG858A CMSAN Combi Cards Voice element 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG859A CMSAN Control Access 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG860A CMSAN Control Transport 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG861A CMSAN ISDN30 cards 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG862A CMSAN Low Band SDSL cards =<2Mb 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG863A CMSAN-FMSAN Length 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG864A CMSAN-FMSAN Link 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG865A Core-Core Length 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG866A Core-Core Link 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG867A Ethernet NTE 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG869A FMSAN Control Transport 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG872A FMSAN TDM cards 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG873A FMSAN to WDM Length 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG874A FMSAN to WDM Link 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG875A INODE -Nwk features 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG876A INODE-Voice Call Set-Up 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG877A ISDN30 NTE 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG878A METRO BB LNS 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG879A METRO BBL3 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG880A METRO BEA - Broadband Edge Aggregator 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG881A METRO BRAS - Broadband Remote Access Server 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG882A METRO FER - Front End Router 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG885A Metro-Core Length 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG886A Metro-Core Link 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG887A METRO-Edge Ethernet Bandwidth 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG888A METRO-Edge Ethernet Port 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG889A METRO-Infrastructure Ethernet 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG890A METRO-Media Gateway 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG892A METRO-Sync Racks 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG893A MSPE Routers 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG895A P Router (large) CORE 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG896A P Router METRO 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG898A Core Directors 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG899A WDM to Metro links Link 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG900A WDM to Metro links: Length 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG901A Ethernet Switches 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG902A Ethernet Switch Access Cards 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG911A Operator Services OA Inland 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG912A Operator Services OA International 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG924A DQ Non Chargeable 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG933A Phonebooks 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG950C GEA Access Fibre Spine 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG950M GEA Access Fibre Spine Maintenance 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG951C GEA Distribution Fibre 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG951M GEA Distribution Fibre Maintenance 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG952C GEA Electronics 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG953C GEA DSLAM & Cabinets 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG954C GEA Customer Site Installations 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG955M GEA FTTC Repairs 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG956M GEA FTTP Repairs 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG957P GEA FTTP Provisions 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG958P GEA FTTC Provisions 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG959C Access Distribution Fibre 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG980R Openreach Repayment Works 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG981R Openreach Time Related Charges 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG982R Openreach Managed Services for Wholesale 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG984R Openreach Managed Services for Global 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG985R Openreach Managed Services for Retail Other 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG989A Special Fault Investigation 2.13 Other Fixed Assets DTTW GS Wavestream and Openreach OSA & OSEA HistoricPG901A Ethernet Switches 2.11 21st CN ETHER Network Transformation - 21CN Ethernet Absolute (NBV/GBV)PG902A Ethernet Switch Access Cards 2.11 21st CN ETHER Network Transformation - 21CN Ethernet Absolute (NBV/GBV)PG483A Flexible Bandwidth Services 2.13 Other Fixed Assets FBS Flexible Bandwidth Services HistoricPG111C Access Fibre Spine 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG111M Local Lines Fibre Cable Current 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG114L ISDN30 Connections 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG115C Local Lines Access Radio Capital Capital 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG115M Local Lines Access Radio Current 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG117C E Side Copper Capital 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG117M E Side Copper Current 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG118C D Side Copper Capital 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG118M D Side Copper Current 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG119A Telephony Over Passive Optical Network 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG121M Business PSTN Maintenance 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG122M Residential PSTN Maintenance 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG123M ISDN2 / Highway Maintenance 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG124A ISDN30 Capital / Maintenance 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG127A PSTN Line Cards 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG128A ISDN2/Highway Line Cards 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG129A Pair Gain 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG130A Local Loop Unbundling Tie Cables 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG132B OR LLU Hostel Rentals 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG132N WH LLU Hostel Rentals 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG136A Local Loop Unbundling Surveys 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG136N WH LLU Room Build 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG140A Routing and Records 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG142A MDF Hardware Jumpering 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG143A Software Jumpering 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG145B ADSL Connections (Openreach) 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG145N ADSL Connections (Wholesale) 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG147B SDSL Connections (Openreach) 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG147N SDSL Connections (Wholesale) 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG149A Dropwire Capital 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG150A ISDN2 Specific 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG151B TAMS (Openreach) 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG151N TAMS (Wholesale) 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG152B DSL Rentals (Openreach) 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG152N DSL Rentals overheads (Wholesale) 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG153N DSL Rentals depreciation (Wholesale) 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG170B OR Backhaul Fibre 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG197A FTTC Service Delivery & Development 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG198A FTTP Development 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG213C Local Exchanges UXD Capital 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG213M Local Exchanges UXD Current 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG216C Local Exchanges General Switchboards Cap 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG216M Local Exchanges General Switchboards Cur 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG217E LE Frames Capital (Openreach) 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG217F LE Frames Current (Openreach) 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG217Q LE Frames Capital (Wholesale) 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG217R LE Frames Current (Wholesale) 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG219M Local Exch Operations & Surveillance Cur 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG224A Universal Card Platform Equipment 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG227A Main Exchanges ASUs 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG228A Signalling Transfer Point and Edge Link Monitors 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG229A Signalling Point Relay and Core Link Monitors 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG240A Line Test Equipment 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG241A Repair Handling Duty 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG249C Main Exchange DLT - Capital 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG249M Main Exchange DLT - Current 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG254A Main Exchange - Intelligent Access & Messaging 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG255B Main Exchange Switchblock 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG257C Main Exchange Processors - Capital 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG257M Main Exchange Processors - Current 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG260A Intelligent Contact Manager - PR0 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG276A CISL 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG280C AXE10 LE Processor - Capital 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG280M AXE10 LE Processor - Current 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG281C AXE10 LE DLT - Capital 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG281M AXE10 LE DLT Maintenance 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG282A AXE10 LE Switch Block 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG283A AXE10 LE Concentrator Set-Up 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG284A AXE10 LE Concentrator Duration 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG285C System X LE Processor - Capital 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG285M System X LE Processor - Current 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG286C System X LE - Capital 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG286M System X DLT Maintenance 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG287A System X LE Switch Block 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG288A System X LE Concentrator Set-Up 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG289A System X LE Concentrator Duration 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG300T OLO Point of Handover 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG301T SDH-Tier 0-Lk 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG311T SDH-Tier 1-STM1-Lk 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG313T SDH-Tier 1-STM4-Lk 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG315T SDH-Tier 1-STM16-Lk 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG321T SDH-Tier 2-STM1-Lk 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG323T SDH-Tier 2-STM4-Lk 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG325T SDH-Tier 2-STM16-Lk 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG331T SDH-Tier 3-STM1-Lk 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG333T SDH-Tier 3-STM4-Lk 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG335T SDH-Tier 3-STM16-Lk 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG341T SDH-Tier 4-STM1-Lk 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG343T SDH-Tier 4-STM4-Lk 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG345T SDH-Tier 4-STM16-Lk 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG350N WH Inner Core Fibre 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG351T SDH-TierSC -STM1-Lk 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG353T SDH-TierSC -STM4-Lk 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG355T SDH-TierSC -STM16-Lk 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG359T SDH-Traffic Grooming 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG361T PDH-Metal-2Mbits/s-Lk 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG365T PDH-Metal-34Mbits/s-Lk 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG367T PDH-Metal-140Mbits/s-Lk 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG371T PDH-Optical-2Mbits/s-Lk 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG373T PDH-Optical-8Mbits/s-Lk 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG375T PDH-Optical-34Mbits/s-Lk 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG377T PDH-Optical-140Mbits/s-Lk 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG379T PDH-Optical-565Mbits/s-Lk 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG381T MSH STM1 Link 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG383T MSH STM16 Link 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG385T MSH STM64 Link 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG391T PDH-Radio-8Mbits/s-Lk 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG393T PDH-Radio-34Mbits/s-Lk 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG395T PDH-Radio-140Mbits/s-Lk 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG399T PDH-Traffic Grooming 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG400T ACE/ENA Core Equipment 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG401A Netstream Equipment 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG405A DMS100 Call Centre Switches 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG408A Carrier Pre Selection Customer Set-Up 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG411C Analogue Electric Capital 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG411P Analogue Connections 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG412C 64K Electronics Capital 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG412M 64K Electronics Maintenance 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG412P 64K Connections 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG413P Private Circuits Megastream and IX Conns 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG414M Private Circuits Intntl Anal IPLC Cur 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG415M Private Circuits Intntl Dig IPLC Current 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG421S Private Circuits Analogue Instn 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG422S Private Circuits Kilostream Instn 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG426S Private Circuits AccessLine Installation 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG440C ASDH 4x2MBit Capital 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG440M ASDH 4x2MBit Maintenance 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG441C ASDH 16x2MBit Capital 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG441M ASDH 16x2MBit Maintenance 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG442C 2MBit Copper Electric Capital 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG442M 2MBit Copper Electric Maintenance 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG443C 2MBit Fibre Electric Capital 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG443M 2MBit Fibre Electric Maintenance 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG444C 34MBit Fibre Electric Capital 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG444M 34MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG445C 140MBit Fibre Electric Capital 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG445M 140MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG446C 622MBit Fibre Elect. Capital 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG446M 622MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG447A SHDS Electronics 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG461A Private Circuits Test & Maintenance Sys 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG462A Private Circuits Customer Premises 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG463A Private Circuits Testing 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG483A Flexible Bandwidth Services 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) Historic

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August 2008 Page 279 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG502B SG&A Openreach Sales Product Management 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG504B Number portability operational management 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG505A SG & A Private Circuits 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG506N SG & A PPC (Wholesale) 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG511M Interconnect OCP Maintenance 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG511P Interconnect OCP Provision 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG512A Product Management Policy & Planning IX OLO 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG570B OR Service Centre - Provision WLR PSTN/ISDN2 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG571B OR Service Centre - Provision WLR ISDN30 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG572B OR Service Centre - Provision LLU 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG573B OR Service Centre - Provision Ethernet 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG574B OR Service Centre - Provision NGA 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG575B OR Service Centre - Assurance WLR PSTN/ISDN2 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG576B OR Service Centre - Assurance WLR ISDN30 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG577B OR Service Centre - Assurance LLU 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG578B OR Service Centre - Assurance Ethernet 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG579B OR Service Centre - Assurance NGA 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG580B Broadband Boost 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG583N SG&A Wholesale Residual 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG584N SG&A Wholesale Other 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG585A SG&A downstream Residual 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG586N SG&A Interconnect 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG609N SG&A Broadband 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG622A Public Payphones Operations 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG651B Number Portability-SetUCostOMCactivities 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG653A ATM Customer Interface 2mb Cards 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG654A ATM Customer Interface 34mb Cards 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG656A ATM Network Switching 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG657A Framestream Switch 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG658A ATM Customer Interface >155mb Cards 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG659A ATM Network Interface Cards 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG667A IP International Peering 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG668A IP Network Management 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG669A IP Network Dial IP 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG670A IP Network Fixed Access 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG671A IP Network VPN 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG672A IP Network Broadband 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG673A IP Network BT Intranet 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG674A IP Core/Colossus 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG675A IP VOIP Infrastructure 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG676A IP Applications 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG678A SIP servers 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG721A Circuit Provision Digital Higher Order 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG722A Circuit Provision Digital Public Network 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG723A Circuit Provision Analogue Public Nwk 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG732A Generic Data Amendments Network Costs 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG761A Special Applications SMDS 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG771A Special Applications Other Development 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG772A Openreach Systems & Development (Product Specific) 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG823P BT Own Use Private Circuits 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG855A Border Gateway & Signalling Firewall 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG856A CMSAN ISDN2 cards 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG857A CMSAN Combi Cards BB element 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG858A CMSAN Combi Cards Voice element 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG859A CMSAN Control Access 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG860A CMSAN Control Transport 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG861A CMSAN ISDN30 cards 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG862A CMSAN Low Band SDSL cards =<2Mb 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG863A CMSAN-FMSAN Length 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG864A CMSAN-FMSAN Link 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG865A Core-Core Length 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG866A Core-Core Link 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG867A Ethernet NTE 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG869A FMSAN Control Transport 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG872A FMSAN TDM cards 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG873A FMSAN to WDM Length 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG874A FMSAN to WDM Link 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG875A INODE -Nwk features 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG876A INODE-Voice Call Set-Up 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG877A ISDN30 NTE 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG878A METRO BB LNS 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG879A METRO BBL3 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG880A METRO BEA - Broadband Edge Aggregator 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG881A METRO BRAS - Broadband Remote Access Server 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG882A METRO FER - Front End Router 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG885A Metro-Core Length 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG886A Metro-Core Link 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG887A METRO-Edge Ethernet Bandwidth 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG888A METRO-Edge Ethernet Port 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG889A METRO-Infrastructure Ethernet 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG890A METRO-Media Gateway 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG892A METRO-Sync Racks 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG893A MSPE Routers 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG895A P Router (large) CORE 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG896A P Router METRO 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG898A Core Directors 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG899A WDM to Metro links Link 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG900A WDM to Metro links: Length 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG901A Ethernet Switches 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG902A Ethernet Switch Access Cards 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG911A Operator Services OA Inland 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG912A Operator Services OA International 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG924A DQ Non Chargeable 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG933A Phonebooks 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG950C GEA Access Fibre Spine 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG950M GEA Access Fibre Spine Maintenance 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG951C GEA Distribution Fibre 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG951M GEA Distribution Fibre Maintenance 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG952C GEA Electronics 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG953C GEA DSLAM & Cabinets 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG954C GEA Customer Site Installations 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG955M GEA FTTC Repairs 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG956M GEA FTTP Repairs 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG957P GEA FTTP Provisions 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG958P GEA FTTC Provisions 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG959C Access Distribution Fibre 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG980R Openreach Repayment Works 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG981R Openreach Time Related Charges 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG982R Openreach Managed Services for Wholesale 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG984R Openreach Managed Services for Global 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG985R Openreach Managed Services for Retail Other 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG989A Special Fault Investigation 2.13 Other Fixed Assets FRNCP Provision:New Furniture(Workstation) HistoricPG954C GEA Customer Site Installations 2.3 Local Cable FTTX FTTX Broadband provision HistoricPG150A ISDN2 Specific 2.3 Local Cable HHB Business Highway NTE HistoricPG150A ISDN2 Specific 2.3 Local Cable HHR Residental Highway NTE HistoricPG111C Access Fibre Spine 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG111M Local Lines Fibre Cable Current 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG114L ISDN30 Connections 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG115C Local Lines Access Radio Capital Capital 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG115M Local Lines Access Radio Current 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG117C E Side Copper Capital 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG117M E Side Copper Current 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG118C D Side Copper Capital 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG118M D Side Copper Current 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG119A Telephony Over Passive Optical Network 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG121M Business PSTN Maintenance 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG122M Residential PSTN Maintenance 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG123M ISDN2 / Highway Maintenance 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG124A ISDN30 Capital / Maintenance 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG127A PSTN Line Cards 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG128A ISDN2/Highway Line Cards 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG129A Pair Gain 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG130A Local Loop Unbundling Tie Cables 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG132B OR LLU Hostel Rentals 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG132N WH LLU Hostel Rentals 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG136A Local Loop Unbundling Surveys 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG136N WH LLU Room Build 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG140A Routing and Records 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG142A MDF Hardware Jumpering 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG143A Software Jumpering 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG145B ADSL Connections (Openreach) 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG145N ADSL Connections (Wholesale) 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG147B SDSL Connections (Openreach) 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG147N SDSL Connections (Wholesale) 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG149A Dropwire Capital 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG150A ISDN2 Specific 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG151B TAMS (Openreach) 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG151N TAMS (Wholesale) 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG152B DSL Rentals (Openreach) 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG152N DSL Rentals overheads (Wholesale) 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG153N DSL Rentals depreciation (Wholesale) 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG170B OR Backhaul Fibre 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG197A FTTC Service Delivery & Development 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG198A FTTP Development 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG213C Local Exchanges UXD Capital 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG213M Local Exchanges UXD Current 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG216C Local Exchanges General Switchboards Cap 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG216M Local Exchanges General Switchboards Cur 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG217E LE Frames Capital (Openreach) 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG217F LE Frames Current (Openreach) 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG217Q LE Frames Capital (Wholesale) 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG217R LE Frames Current (Wholesale) 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG219M Local Exch Operations & Surveillance Cur 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG224A Universal Card Platform Equipment 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG227A Main Exchanges ASUs 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG228A Signalling Transfer Point and Edge Link Monitors 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG229A Signalling Point Relay and Core Link Monitors 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG240A Line Test Equipment 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG241A Repair Handling Duty 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG249C Main Exchange DLT - Capital 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG249M Main Exchange DLT - Current 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG254A Main Exchange - Intelligent Access & Messaging 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG255B Main Exchange Switchblock 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG257C Main Exchange Processors - Capital 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG257M Main Exchange Processors - Current 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG260A Intelligent Contact Manager - PR0 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG276A CISL 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG280C AXE10 LE Processor - Capital 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG280M AXE10 LE Processor - Current 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG281C AXE10 LE DLT - Capital 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG281M AXE10 LE DLT Maintenance 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG282A AXE10 LE Switch Block 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG283A AXE10 LE Concentrator Set-Up 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG284A AXE10 LE Concentrator Duration 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG285C System X LE Processor - Capital 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG285M System X LE Processor - Current 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG286C System X LE - Capital 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG286M System X DLT Maintenance 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG287A System X LE Switch Block 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG288A System X LE Concentrator Set-Up 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG289A System X LE Concentrator Duration 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG300T OLO Point of Handover 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG301T SDH-Tier 0-Lk 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG311T SDH-Tier 1-STM1-Lk 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG313T SDH-Tier 1-STM4-Lk 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG315T SDH-Tier 1-STM16-Lk 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG321T SDH-Tier 2-STM1-Lk 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG323T SDH-Tier 2-STM4-Lk 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG325T SDH-Tier 2-STM16-Lk 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG331T SDH-Tier 3-STM1-Lk 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG333T SDH-Tier 3-STM4-Lk 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG335T SDH-Tier 3-STM16-Lk 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG341T SDH-Tier 4-STM1-Lk 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG343T SDH-Tier 4-STM4-Lk 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG345T SDH-Tier 4-STM16-Lk 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG350N WH Inner Core Fibre 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG351T SDH-TierSC -STM1-Lk 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG353T SDH-TierSC -STM4-Lk 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG355T SDH-TierSC -STM16-Lk 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG359T SDH-Traffic Grooming 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG361T PDH-Metal-2Mbits/s-Lk 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG365T PDH-Metal-34Mbits/s-Lk 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG367T PDH-Metal-140Mbits/s-Lk 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG371T PDH-Optical-2Mbits/s-Lk 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG373T PDH-Optical-8Mbits/s-Lk 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG375T PDH-Optical-34Mbits/s-Lk 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG377T PDH-Optical-140Mbits/s-Lk 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG379T PDH-Optical-565Mbits/s-Lk 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG381T MSH STM1 Link 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG383T MSH STM16 Link 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG385T MSH STM64 Link 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG391T PDH-Radio-8Mbits/s-Lk 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG393T PDH-Radio-34Mbits/s-Lk 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG395T PDH-Radio-140Mbits/s-Lk 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG399T PDH-Traffic Grooming 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG400T ACE/ENA Core Equipment 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG401A Netstream Equipment 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG405A DMS100 Call Centre Switches 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG408A Carrier Pre Selection Customer Set-Up 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG411C Analogue Electric Capital 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG411P Analogue Connections 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG412C 64K Electronics Capital 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG412M 64K Electronics Maintenance 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG412P 64K Connections 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG413P Private Circuits Megastream and IX Conns 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG414M Private Circuits Intntl Anal IPLC Cur 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG415M Private Circuits Intntl Dig IPLC Current 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG421S Private Circuits Analogue Instn 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG422S Private Circuits Kilostream Instn 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG426S Private Circuits AccessLine Installation 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG440C ASDH 4x2MBit Capital 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG440M ASDH 4x2MBit Maintenance 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG441C ASDH 16x2MBit Capital 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG441M ASDH 16x2MBit Maintenance 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG442C 2MBit Copper Electric Capital 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG442M 2MBit Copper Electric Maintenance 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG443C 2MBit Fibre Electric Capital 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG443M 2MBit Fibre Electric Maintenance 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG444C 34MBit Fibre Electric Capital 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG444M 34MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG445C 140MBit Fibre Electric Capital 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG445M 140MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG446C 622MBit Fibre Elect. Capital 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG446M 622MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG447A SHDS Electronics 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG461A Private Circuits Test & Maintenance Sys 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG462A Private Circuits Customer Premises 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG463A Private Circuits Testing 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG483A Flexible Bandwidth Services 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG502B SG&A Openreach Sales Product Management 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG504B Number portability operational management 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG505A SG & A Private Circuits 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG506N SG & A PPC (Wholesale) 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG511M Interconnect OCP Maintenance 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG511P Interconnect OCP Provision 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG512A Product Management Policy & Planning IX OLO 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG570B OR Service Centre - Provision WLR PSTN/ISDN2 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG571B OR Service Centre - Provision WLR ISDN30 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG572B OR Service Centre - Provision LLU 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG573B OR Service Centre - Provision Ethernet 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG574B OR Service Centre - Provision NGA 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG575B OR Service Centre - Assurance WLR PSTN/ISDN2 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG576B OR Service Centre - Assurance WLR ISDN30 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG577B OR Service Centre - Assurance LLU 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG578B OR Service Centre - Assurance Ethernet 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG579B OR Service Centre - Assurance NGA 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG580B Broadband Boost 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG583N SG&A Wholesale Residual 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG584N SG&A Wholesale Other 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG585A SG&A downstream Residual 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG586N SG&A Interconnect 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG609N SG&A Broadband 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG622A Public Payphones Operations 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG651B Number Portability-SetUCostOMCactivities 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG653A ATM Customer Interface 2mb Cards 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG654A ATM Customer Interface 34mb Cards 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG656A ATM Network Switching 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG657A Framestream Switch 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG658A ATM Customer Interface >155mb Cards 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG659A ATM Network Interface Cards 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG667A IP International Peering 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG668A IP Network Management 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG669A IP Network Dial IP 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG670A IP Network Fixed Access 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG671A IP Network VPN 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG672A IP Network Broadband 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG673A IP Network BT Intranet 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG674A IP Core/Colossus 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG675A IP VOIP Infrastructure 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG676A IP Applications 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG678A SIP servers 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG721A Circuit Provision Digital Higher Order 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG722A Circuit Provision Digital Public Network 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG723A Circuit Provision Analogue Public Nwk 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG732A Generic Data Amendments Network Costs 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG761A Special Applications SMDS 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG771A Special Applications Other Development 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG772A Openreach Systems & Development (Product Specific) 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG823P BT Own Use Private Circuits 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG855A Border Gateway & Signalling Firewall 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG856A CMSAN ISDN2 cards 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG857A CMSAN Combi Cards BB element 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG858A CMSAN Combi Cards Voice element 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG859A CMSAN Control Access 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG860A CMSAN Control Transport 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG861A CMSAN ISDN30 cards 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG862A CMSAN Low Band SDSL cards =<2Mb 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG863A CMSAN-FMSAN Length 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG864A CMSAN-FMSAN Link 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG865A Core-Core Length 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG866A Core-Core Link 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG867A Ethernet NTE 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG869A FMSAN Control Transport 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG872A FMSAN TDM cards 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG873A FMSAN to WDM Length 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG874A FMSAN to WDM Link 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG875A INODE -Nwk features 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG876A INODE-Voice Call Set-Up 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG877A ISDN30 NTE 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG878A METRO BB LNS 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG879A METRO BBL3 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG880A METRO BEA - Broadband Edge Aggregator 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG881A METRO BRAS - Broadband Remote Access Server 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG882A METRO FER - Front End Router 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG885A Metro-Core Length 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG886A Metro-Core Link 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG887A METRO-Edge Ethernet Bandwidth 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG888A METRO-Edge Ethernet Port 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG889A METRO-Infrastructure Ethernet 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG890A METRO-Media Gateway 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG892A METRO-Sync Racks 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG893A MSPE Routers 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG895A P Router (large) CORE 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG896A P Router METRO 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG898A Core Directors 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG899A WDM to Metro links Link 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG900A WDM to Metro links: Length 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG901A Ethernet Switches 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG902A Ethernet Switch Access Cards 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG911A Operator Services OA Inland 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG912A Operator Services OA International 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG924A DQ Non Chargeable 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG933A Phonebooks 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG950C GEA Access Fibre Spine 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG950M GEA Access Fibre Spine Maintenance 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG951C GEA Distribution Fibre 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG951M GEA Distribution Fibre Maintenance 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG952C GEA Electronics 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG953C GEA DSLAM & Cabinets 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG954C GEA Customer Site Installations 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG955M GEA FTTC Repairs 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG956M GEA FTTP Repairs 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG957P GEA FTTP Provisions 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG958P GEA FTTC Provisions 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG959C Access Distribution Fibre 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG980R Openreach Repayment Works 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG981R Openreach Time Related Charges 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG982R Openreach Managed Services for Wholesale 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG984R Openreach Managed Services for Global 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG985R Openreach Managed Services for Retail Other 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG989A Special Fault Investigation 2.13 Other Fixed Assets IABC Internal Infrastructure cabling and LAN in BT Offices HistoricPG981R Openreach Time Related Charges 2.13 Other Fixed Assets IDX Big and Large Switches for BT's own use HistoricPG260A Intelligent Contact Manager - PR0 2.10 Intelligent Network INC Construction Intelligent Network Platform HistoricPG875A INODE -Nwk features 2.11 21st CN INODE Ericsson Intelligence Node HistoricPG876A INODE-Voice Call Set-Up 2.11 21st CN INODE Ericsson Intelligence Node HistoricPG670A IP Network Fixed Access 2.13 Other Fixed Assets IPNC IP Network Capital HistoricPG671A IP Network VPN 2.13 Other Fixed Assets IPNC IP Network Capital HistoricPG672A IP Network Broadband 2.13 Other Fixed Assets IPNC IP Network Capital HistoricPG673A IP Network BT Intranet 2.13 Other Fixed Assets IPNC IP Network Capital HistoricPG674A IP Core/Colossus 2.13 Other Fixed Assets IPNC IP Network Capital HistoricPG675A IP VOIP Infrastructure 2.13 Other Fixed Assets IPNC IP Network Capital HistoricPG678A SIP servers 2.13 Other Fixed Assets IPNC IP Network Capital HistoricPG867A Ethernet NTE 2.13 Other Fixed Assets IPNC IP Network Capital HistoricPG878A METRO BB LNS 2.13 Other Fixed Assets IPNC IP Network Capital HistoricPG671A IP Network VPN 2.13 Other Fixed Assets IPNCW IP Network Capital - Wholesale Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG672A IP Network Broadband 2.13 Other Fixed Assets IPNCW IP Network Capital - Wholesale HistoricPG674A IP Core/Colossus 2.13 Other Fixed Assets IPNCW IP Network Capital - Wholesale HistoricPG675A IP VOIP Infrastructure 2.13 Other Fixed Assets IPNCW IP Network Capital - Wholesale HistoricPG678A SIP servers 2.13 Other Fixed Assets IPNCW IP Network Capital - Wholesale HistoricPG867A Ethernet NTE 2.13 Other Fixed Assets IPNCW IP Network Capital - Wholesale HistoricPG111C Access Fibre Spine 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG111M Local Lines Fibre Cable Current 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG114L ISDN30 Connections 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG115C Local Lines Access Radio Capital Capital 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG115M Local Lines Access Radio Current 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG117C E Side Copper Capital 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG117M E Side Copper Current 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG118C D Side Copper Capital 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG118M D Side Copper Current 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG119A Telephony Over Passive Optical Network 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG121M Business PSTN Maintenance 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG122M Residential PSTN Maintenance 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG123M ISDN2 / Highway Maintenance 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG124A ISDN30 Capital / Maintenance 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG127A PSTN Line Cards 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG128A ISDN2/Highway Line Cards 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG129A Pair Gain 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG130A Local Loop Unbundling Tie Cables 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG132B OR LLU Hostel Rentals 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG132N WH LLU Hostel Rentals 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG136A Local Loop Unbundling Surveys 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG136N WH LLU Room Build 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG140A Routing and Records 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG142A MDF Hardware Jumpering 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG143A Software Jumpering 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG145B ADSL Connections (Openreach) 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG145N ADSL Connections (Wholesale) 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG147B SDSL Connections (Openreach) 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG147N SDSL Connections (Wholesale) 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG149A Dropwire Capital 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG150A ISDN2 Specific 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG151B TAMS (Openreach) 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG151N TAMS (Wholesale) 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG152B DSL Rentals (Openreach) 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG152N DSL Rentals overheads (Wholesale) 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG153N DSL Rentals depreciation (Wholesale) 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG170B OR Backhaul Fibre 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG197A FTTC Service Delivery & Development 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG198A FTTP Development 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG213C Local Exchanges UXD Capital 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG213M Local Exchanges UXD Current 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG216C Local Exchanges General Switchboards Cap 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG216M Local Exchanges General Switchboards Cur 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG217E LE Frames Capital (Openreach) 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG217F LE Frames Current (Openreach) 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG217Q LE Frames Capital (Wholesale) 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG217R LE Frames Current (Wholesale) 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG219M Local Exch Operations & Surveillance Cur 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG224A Universal Card Platform Equipment 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG227A Main Exchanges ASUs 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLAND

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG228A Signalling Transfer Point and Edge Link Monitors 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG229A Signalling Point Relay and Core Link Monitors 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG240A Line Test Equipment 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG241A Repair Handling Duty 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG249C Main Exchange DLT - Capital 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG249M Main Exchange DLT - Current 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG254A Main Exchange - Intelligent Access & Messaging 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG255B Main Exchange Switchblock 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG257C Main Exchange Processors - Capital 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG257M Main Exchange Processors - Current 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG260A Intelligent Contact Manager - PR0 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG276A CISL 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG280C AXE10 LE Processor - Capital 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG280M AXE10 LE Processor - Current 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG281C AXE10 LE DLT - Capital 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG281M AXE10 LE DLT Maintenance 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG282A AXE10 LE Switch Block 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG283A AXE10 LE Concentrator Set-Up 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG284A AXE10 LE Concentrator Duration 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG285C System X LE Processor - Capital 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG285M System X LE Processor - Current 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG286C System X LE - Capital 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG286M System X DLT Maintenance 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG287A System X LE Switch Block 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG288A System X LE Concentrator Set-Up 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG289A System X LE Concentrator Duration 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG300T OLO Point of Handover 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG301T SDH-Tier 0-Lk 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG311T SDH-Tier 1-STM1-Lk 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG313T SDH-Tier 1-STM4-Lk 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG315T SDH-Tier 1-STM16-Lk 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG321T SDH-Tier 2-STM1-Lk 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG323T SDH-Tier 2-STM4-Lk 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG325T SDH-Tier 2-STM16-Lk 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG331T SDH-Tier 3-STM1-Lk 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG333T SDH-Tier 3-STM4-Lk 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG335T SDH-Tier 3-STM16-Lk 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG341T SDH-Tier 4-STM1-Lk 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG343T SDH-Tier 4-STM4-Lk 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG345T SDH-Tier 4-STM16-Lk 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG350N WH Inner Core Fibre 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG351T SDH-TierSC -STM1-Lk 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG353T SDH-TierSC -STM4-Lk 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG355T SDH-TierSC -STM16-Lk 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG359T SDH-Traffic Grooming 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG361T PDH-Metal-2Mbits/s-Lk 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG365T PDH-Metal-34Mbits/s-Lk 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG367T PDH-Metal-140Mbits/s-Lk 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG371T PDH-Optical-2Mbits/s-Lk 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG373T PDH-Optical-8Mbits/s-Lk 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG375T PDH-Optical-34Mbits/s-Lk 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG377T PDH-Optical-140Mbits/s-Lk 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG379T PDH-Optical-565Mbits/s-Lk 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG381T MSH STM1 Link 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG383T MSH STM16 Link 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLAND

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG385T MSH STM64 Link 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG391T PDH-Radio-8Mbits/s-Lk 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG393T PDH-Radio-34Mbits/s-Lk 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG395T PDH-Radio-140Mbits/s-Lk 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG399T PDH-Traffic Grooming 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG400T ACE/ENA Core Equipment 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG401A Netstream Equipment 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG405A DMS100 Call Centre Switches 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG408A Carrier Pre Selection Customer Set-Up 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG411C Analogue Electric Capital 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG411P Analogue Connections 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG412C 64K Electronics Capital 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG412M 64K Electronics Maintenance 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG412P 64K Connections 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG413P Private Circuits Megastream and IX Conns 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG414M Private Circuits Intntl Anal IPLC Cur 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG415M Private Circuits Intntl Dig IPLC Current 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG421S Private Circuits Analogue Instn 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG422S Private Circuits Kilostream Instn 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG426S Private Circuits AccessLine Installation 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG440C ASDH 4x2MBit Capital 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG440M ASDH 4x2MBit Maintenance 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG441C ASDH 16x2MBit Capital 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG441M ASDH 16x2MBit Maintenance 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG442C 2MBit Copper Electric Capital 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG442M 2MBit Copper Electric Maintenance 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG443C 2MBit Fibre Electric Capital 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG443M 2MBit Fibre Electric Maintenance 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG444C 34MBit Fibre Electric Capital 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG444M 34MBit Fibre Elect. Maintenance 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG445C 140MBit Fibre Electric Capital 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG445M 140MBit Fibre Elect. Maintenance 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG446C 622MBit Fibre Elect. Capital 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG446M 622MBit Fibre Elect. Maintenance 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG447A SHDS Electronics 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG461A Private Circuits Test & Maintenance Sys 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG462A Private Circuits Customer Premises 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG463A Private Circuits Testing 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG483A Flexible Bandwidth Services 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG502B SG&A Openreach Sales Product Management 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG504B Number portability operational management 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG505A SG & A Private Circuits 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG506N SG & A PPC (Wholesale) 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG511M Interconnect OCP Maintenance 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG511P Interconnect OCP Provision 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG512A Product Management Policy & Planning IX OLO 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG570B OR Service Centre - Provision WLR PSTN/ISDN2 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG571B OR Service Centre - Provision WLR ISDN30 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG572B OR Service Centre - Provision LLU 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG573B OR Service Centre - Provision Ethernet 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG574B OR Service Centre - Provision NGA 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG575B OR Service Centre - Assurance WLR PSTN/ISDN2 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG576B OR Service Centre - Assurance WLR ISDN30 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG577B OR Service Centre - Assurance LLU 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG578B OR Service Centre - Assurance Ethernet 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLAND

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG579B OR Service Centre - Assurance NGA 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG580B Broadband Boost 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG583N SG&A Wholesale Residual 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG584N SG&A Wholesale Other 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG585A SG&A downstream Residual 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG586N SG&A Interconnect 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG609N SG&A Broadband 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG622A Public Payphones Operations 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG651B Number Portability-SetUCostOMCactivities 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG653A ATM Customer Interface 2mb Cards 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG654A ATM Customer Interface 34mb Cards 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG656A ATM Network Switching 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG657A Framestream Switch 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG658A ATM Customer Interface >155mb Cards 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG659A ATM Network Interface Cards 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG667A IP International Peering 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG668A IP Network Management 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG669A IP Network Dial IP 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG670A IP Network Fixed Access 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG671A IP Network VPN 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG672A IP Network Broadband 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG673A IP Network BT Intranet 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG674A IP Core/Colossus 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG675A IP VOIP Infrastructure 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG676A IP Applications 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG678A SIP servers 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG721A Circuit Provision Digital Higher Order 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG722A Circuit Provision Digital Public Network 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG723A Circuit Provision Analogue Public Nwk 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG732A Generic Data Amendments Network Costs 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG761A Special Applications SMDS 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG771A Special Applications Other Development 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG772A Openreach Systems & Development (Product Specific) 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG823P BT Own Use Private Circuits 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG855A Border Gateway & Signalling Firewall 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG856A CMSAN ISDN2 cards 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG857A CMSAN Combi Cards BB element 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG858A CMSAN Combi Cards Voice element 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG859A CMSAN Control Access 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG860A CMSAN Control Transport 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG861A CMSAN ISDN30 cards 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG862A CMSAN Low Band SDSL cards =<2Mb 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG863A CMSAN-FMSAN Length 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG864A CMSAN-FMSAN Link 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG865A Core-Core Length 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG866A Core-Core Link 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG867A Ethernet NTE 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG869A FMSAN Control Transport 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG872A FMSAN TDM cards 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG873A FMSAN to WDM Length 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG874A FMSAN to WDM Link 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG875A INODE -Nwk features 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG876A INODE-Voice Call Set-Up 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG877A ISDN30 NTE 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG878A METRO BB LNS 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLAND

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG879A METRO BBL3 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG880A METRO BEA - Broadband Edge Aggregator 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG881A METRO BRAS - Broadband Remote Access Server 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG882A METRO FER - Front End Router 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG885A Metro-Core Length 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG886A Metro-Core Link 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG887A METRO-Edge Ethernet Bandwidth 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG888A METRO-Edge Ethernet Port 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG889A METRO-Infrastructure Ethernet 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG890A METRO-Media Gateway 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG892A METRO-Sync Racks 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG893A MSPE Routers 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG895A P Router (large) CORE 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG896A P Router METRO 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG898A Core Directors 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG899A WDM to Metro links Link 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG900A WDM to Metro links: Length 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG901A Ethernet Switches 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG902A Ethernet Switch Access Cards 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG911A Operator Services OA Inland 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG912A Operator Services OA International 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG924A DQ Non Chargeable 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG933A Phonebooks 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG950C GEA Access Fibre Spine 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG950M GEA Access Fibre Spine Maintenance 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG951C GEA Distribution Fibre 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG951M GEA Distribution Fibre Maintenance 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG952C GEA Electronics 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG953C GEA DSLAM & Cabinets 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG954C GEA Customer Site Installations 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG955M GEA FTTC Repairs 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG956M GEA FTTP Repairs 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG957P GEA FTTP Provisions 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG958P GEA FTTC Provisions 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG959C Access Distribution Fibre 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG980R Openreach Repayment Works 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG981R Openreach Time Related Charges 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG982R Openreach Managed Services for Wholesale 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG984R Openreach Managed Services for Global 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG985R Openreach Managed Services for Retail Other 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG989A Special Fault Investigation 2.12 Property LAND2 Land:other fees See Lead CoW >>> GSLANDPG118C D Side Copper Capital 2.3 Local Cable LDC Construction, Local Distribution Cable Absolute (Roll Forward)PG118C D Side Copper Capital 2.3 Local Cable LDCP POS-Rearrange, Local Line Copper Distr'n Cable See Lead CoW >>> LDCPG118C D Side Copper Capital 2.3 Local Cable LDCR Renewal, Local Line Copper Distribution Cable See Lead CoW >>> LDCPG111C Access Fibre Spine 2.2 Duct LDD Construction, Local Distribution Duct for Copper Cable Absolute (NBV/GBV)PG117C E Side Copper Capital 2.2 Duct LDD Construction, Local Distribution Duct for Copper Cable Absolute (NBV/GBV)PG118C D Side Copper Capital 2.2 Duct LDD Construction, Local Distribution Duct for Copper Cable Absolute (NBV/GBV)PG130A Local Loop Unbundling Tie Cables 2.2 Duct LDD Construction, Local Distribution Duct for Copper Cable Absolute (NBV/GBV)PG170B OR Backhaul Fibre 2.2 Duct LDD Construction, Local Distribution Duct for Copper Cable Absolute (NBV/GBV)PG350N WH Inner Core Fibre 2.2 Duct LDD Construction, Local Distribution Duct for Copper Cable Absolute (NBV/GBV)PG950C GEA Access Fibre Spine 2.2 Duct LDD Construction, Local Distribution Duct for Copper Cable Absolute (NBV/GBV)PG951C GEA Distribution Fibre 2.2 Duct LDD Construction, Local Distribution Duct for Copper Cable Absolute (NBV/GBV)PG959C Access Distribution Fibre 2.2 Duct LDD Construction, Local Distribution Duct for Copper Cable Absolute (NBV/GBV)PG111C Access Fibre Spine 2.2 Duct LDR Renewal, Local line Duct for Copper Cable See Lead CoW >>> LDDPG117C E Side Copper Capital 2.2 Duct LDR Renewal, Local line Duct for Copper Cable See Lead CoW >>> LDD

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG118C D Side Copper Capital 2.2 Duct LDR Renewal, Local line Duct for Copper Cable See Lead CoW >>> LDDPG130A Local Loop Unbundling Tie Cables 2.2 Duct LDR Renewal, Local line Duct for Copper Cable See Lead CoW >>> LDDPG170B OR Backhaul Fibre 2.2 Duct LDR Renewal, Local line Duct for Copper Cable See Lead CoW >>> LDDPG350N WH Inner Core Fibre 2.2 Duct LDR Renewal, Local line Duct for Copper Cable See Lead CoW >>> LDDPG950C GEA Access Fibre Spine 2.2 Duct LDR Renewal, Local line Duct for Copper Cable See Lead CoW >>> LDDPG951C GEA Distribution Fibre 2.2 Duct LDR Renewal, Local line Duct for Copper Cable See Lead CoW >>> LDDPG959C Access Distribution Fibre 2.2 Duct LDR Renewal, Local line Duct for Copper Cable See Lead CoW >>> LDDPG124A ISDN30 Capital / Maintenance 2.8 Local Exchanges LDX Construction, Local System X Exchange Absolute (Roll Forward)PG127A PSTN Line Cards 2.8 Local Exchanges LDX Construction, Local System X Exchange Absolute (Roll Forward)PG128A ISDN2/Highway Line Cards 2.8 Local Exchanges LDX Construction, Local System X Exchange Absolute (Roll Forward)PG216C Local Exchanges General Switchboards Cap 2.8 Local Exchanges LDX Construction, Local System X Exchange Absolute (Roll Forward)PG285C System X LE Processor - Capital 2.8 Local Exchanges LDX Construction, Local System X Exchange Absolute (Roll Forward)PG286C System X LE - Capital 2.8 Local Exchanges LDX Construction, Local System X Exchange Absolute (Roll Forward)PG287A System X LE Switch Block 2.8 Local Exchanges LDX Construction, Local System X Exchange Absolute (Roll Forward)PG288A System X LE Concentrator Set-Up 2.8 Local Exchanges LDX Construction, Local System X Exchange Absolute (Roll Forward)PG289A System X LE Concentrator Duration 2.8 Local Exchanges LDX Construction, Local System X Exchange Absolute (Roll Forward)PG405A DMS100 Call Centre Switches 2.8 Local Exchanges LDX Construction, Local System X Exchange Absolute (Roll Forward)PG924A DQ Non Chargeable 2.8 Local Exchanges LDX Construction, Local System X Exchange Absolute (Roll Forward)PG111C Access Fibre Spine 2.3 Local Cable LFC Local Fibre Cable See Lead CoW >>> LFSCPG111C Access Fibre Spine 2.3 Local Cable LFCR Local Opital Fibre Cable Renewal See Lead CoW >>> LFSCPG111C Access Fibre Spine 2.2 Duct LFD Construction, Local Duct for OF Cable See Lead CoW >>> LDDPG117C E Side Copper Capital 2.2 Duct LFD Construction, Local Duct for OF Cable See Lead CoW >>> LDDPG118C D Side Copper Capital 2.2 Duct LFD Construction, Local Duct for OF Cable See Lead CoW >>> LDDPG130A Local Loop Unbundling Tie Cables 2.2 Duct LFD Construction, Local Duct for OF Cable See Lead CoW >>> LDDPG170B OR Backhaul Fibre 2.2 Duct LFD Construction, Local Duct for OF Cable See Lead CoW >>> LDDPG350N WH Inner Core Fibre 2.2 Duct LFD Construction, Local Duct for OF Cable See Lead CoW >>> LDDPG950C GEA Access Fibre Spine 2.2 Duct LFD Construction, Local Duct for OF Cable See Lead CoW >>> LDDPG951C GEA Distribution Fibre 2.2 Duct LFD Construction, Local Duct for OF Cable See Lead CoW >>> LDDPG959C Access Distribution Fibre 2.2 Duct LFD Construction, Local Duct for OF Cable See Lead CoW >>> LDDPG951C GEA Distribution Fibre 2.3 Local Cable LFDC Construction, Local Line OF Distribution Cable See Lead CoW >>> LFSCPG959C Access Distribution Fibre 2.3 Local Cable LFDC Construction, Local Line OF Distribution Cable See Lead CoW >>> LFSCPG111C Access Fibre Spine 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG111M Local Lines Fibre Cable Current 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG114L ISDN30 Connections 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG115C Local Lines Access Radio Capital Capital 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG115M Local Lines Access Radio Current 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG117C E Side Copper Capital 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG117M E Side Copper Current 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG118C D Side Copper Capital 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG118M D Side Copper Current 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG119A Telephony Over Passive Optical Network 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG121M Business PSTN Maintenance 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG122M Residential PSTN Maintenance 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG123M ISDN2 / Highway Maintenance 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG124A ISDN30 Capital / Maintenance 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG127A PSTN Line Cards 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG128A ISDN2/Highway Line Cards 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG129A Pair Gain 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG130A Local Loop Unbundling Tie Cables 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG132B OR LLU Hostel Rentals 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG132N WH LLU Hostel Rentals 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG136A Local Loop Unbundling Surveys 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG136N WH LLU Room Build 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG140A Routing and Records 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG142A MDF Hardware Jumpering 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLAND

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG143A Software Jumpering 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG145B ADSL Connections (Openreach) 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG145N ADSL Connections (Wholesale) 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG147B SDSL Connections (Openreach) 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG147N SDSL Connections (Wholesale) 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG149A Dropwire Capital 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG150A ISDN2 Specific 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG151B TAMS (Openreach) 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG151N TAMS (Wholesale) 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG152B DSL Rentals (Openreach) 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG152N DSL Rentals overheads (Wholesale) 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG153N DSL Rentals depreciation (Wholesale) 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG170B OR Backhaul Fibre 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG197A FTTC Service Delivery & Development 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG198A FTTP Development 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG213C Local Exchanges UXD Capital 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG213M Local Exchanges UXD Current 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG216C Local Exchanges General Switchboards Cap 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG216M Local Exchanges General Switchboards Cur 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG217E LE Frames Capital (Openreach) 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG217F LE Frames Current (Openreach) 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG217Q LE Frames Capital (Wholesale) 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG217R LE Frames Current (Wholesale) 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG219M Local Exch Operations & Surveillance Cur 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG224A Universal Card Platform Equipment 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG227A Main Exchanges ASUs 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG228A Signalling Transfer Point and Edge Link Monitors 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG229A Signalling Point Relay and Core Link Monitors 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG240A Line Test Equipment 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG241A Repair Handling Duty 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG249C Main Exchange DLT - Capital 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG249M Main Exchange DLT - Current 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG254A Main Exchange - Intelligent Access & Messaging 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG255B Main Exchange Switchblock 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG257C Main Exchange Processors - Capital 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG257M Main Exchange Processors - Current 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG260A Intelligent Contact Manager - PR0 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG276A CISL 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG280C AXE10 LE Processor - Capital 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG280M AXE10 LE Processor - Current 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG281C AXE10 LE DLT - Capital 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG281M AXE10 LE DLT Maintenance 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG282A AXE10 LE Switch Block 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG283A AXE10 LE Concentrator Set-Up 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG284A AXE10 LE Concentrator Duration 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG285C System X LE Processor - Capital 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG285M System X LE Processor - Current 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG286C System X LE - Capital 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG286M System X DLT Maintenance 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG287A System X LE Switch Block 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG288A System X LE Concentrator Set-Up 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG289A System X LE Concentrator Duration 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG300T OLO Point of Handover 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG301T SDH-Tier 0-Lk 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG311T SDH-Tier 1-STM1-Lk 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLAND

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG313T SDH-Tier 1-STM4-Lk 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG315T SDH-Tier 1-STM16-Lk 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG321T SDH-Tier 2-STM1-Lk 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG323T SDH-Tier 2-STM4-Lk 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG325T SDH-Tier 2-STM16-Lk 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG331T SDH-Tier 3-STM1-Lk 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG333T SDH-Tier 3-STM4-Lk 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG335T SDH-Tier 3-STM16-Lk 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG341T SDH-Tier 4-STM1-Lk 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG343T SDH-Tier 4-STM4-Lk 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG345T SDH-Tier 4-STM16-Lk 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG350N WH Inner Core Fibre 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG351T SDH-TierSC -STM1-Lk 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG353T SDH-TierSC -STM4-Lk 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG355T SDH-TierSC -STM16-Lk 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG359T SDH-Traffic Grooming 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG361T PDH-Metal-2Mbits/s-Lk 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG365T PDH-Metal-34Mbits/s-Lk 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG367T PDH-Metal-140Mbits/s-Lk 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG371T PDH-Optical-2Mbits/s-Lk 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG373T PDH-Optical-8Mbits/s-Lk 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG375T PDH-Optical-34Mbits/s-Lk 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG377T PDH-Optical-140Mbits/s-Lk 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG379T PDH-Optical-565Mbits/s-Lk 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG381T MSH STM1 Link 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG383T MSH STM16 Link 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG385T MSH STM64 Link 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG391T PDH-Radio-8Mbits/s-Lk 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG393T PDH-Radio-34Mbits/s-Lk 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG395T PDH-Radio-140Mbits/s-Lk 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG399T PDH-Traffic Grooming 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG400T ACE/ENA Core Equipment 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG401A Netstream Equipment 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG405A DMS100 Call Centre Switches 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG408A Carrier Pre Selection Customer Set-Up 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG411C Analogue Electric Capital 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG411P Analogue Connections 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG412C 64K Electronics Capital 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG412M 64K Electronics Maintenance 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG412P 64K Connections 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG413P Private Circuits Megastream and IX Conns 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG414M Private Circuits Intntl Anal IPLC Cur 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG415M Private Circuits Intntl Dig IPLC Current 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG421S Private Circuits Analogue Instn 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG422S Private Circuits Kilostream Instn 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG426S Private Circuits AccessLine Installation 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG440C ASDH 4x2MBit Capital 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG440M ASDH 4x2MBit Maintenance 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG441C ASDH 16x2MBit Capital 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG441M ASDH 16x2MBit Maintenance 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG442C 2MBit Copper Electric Capital 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG442M 2MBit Copper Electric Maintenance 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG443C 2MBit Fibre Electric Capital 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG443M 2MBit Fibre Electric Maintenance 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG444C 34MBit Fibre Electric Capital 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLAND

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG444M 34MBit Fibre Elect. Maintenance 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG445C 140MBit Fibre Electric Capital 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG445M 140MBit Fibre Elect. Maintenance 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG446C 622MBit Fibre Elect. Capital 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG446M 622MBit Fibre Elect. Maintenance 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG447A SHDS Electronics 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG461A Private Circuits Test & Maintenance Sys 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG462A Private Circuits Customer Premises 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG463A Private Circuits Testing 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG483A Flexible Bandwidth Services 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG502B SG&A Openreach Sales Product Management 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG504B Number portability operational management 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG505A SG & A Private Circuits 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG506N SG & A PPC (Wholesale) 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG511M Interconnect OCP Maintenance 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG511P Interconnect OCP Provision 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG512A Product Management Policy & Planning IX OLO 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG570B OR Service Centre - Provision WLR PSTN/ISDN2 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG571B OR Service Centre - Provision WLR ISDN30 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG572B OR Service Centre - Provision LLU 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG573B OR Service Centre - Provision Ethernet 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG574B OR Service Centre - Provision NGA 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG575B OR Service Centre - Assurance WLR PSTN/ISDN2 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG576B OR Service Centre - Assurance WLR ISDN30 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG577B OR Service Centre - Assurance LLU 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG578B OR Service Centre - Assurance Ethernet 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG579B OR Service Centre - Assurance NGA 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG580B Broadband Boost 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG583N SG&A Wholesale Residual 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG584N SG&A Wholesale Other 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG585A SG&A downstream Residual 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG586N SG&A Interconnect 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG609N SG&A Broadband 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG622A Public Payphones Operations 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG651B Number Portability-SetUCostOMCactivities 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG653A ATM Customer Interface 2mb Cards 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG654A ATM Customer Interface 34mb Cards 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG656A ATM Network Switching 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG657A Framestream Switch 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG658A ATM Customer Interface >155mb Cards 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG659A ATM Network Interface Cards 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG667A IP International Peering 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG668A IP Network Management 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG669A IP Network Dial IP 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG670A IP Network Fixed Access 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG671A IP Network VPN 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG672A IP Network Broadband 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG673A IP Network BT Intranet 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG674A IP Core/Colossus 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG675A IP VOIP Infrastructure 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG676A IP Applications 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG678A SIP servers 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG721A Circuit Provision Digital Higher Order 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG722A Circuit Provision Digital Public Network 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG723A Circuit Provision Analogue Public Nwk 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLAND

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Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG732A Generic Data Amendments Network Costs 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG761A Special Applications SMDS 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG771A Special Applications Other Development 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG772A Openreach Systems & Development (Product Specific) 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG823P BT Own Use Private Circuits 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG855A Border Gateway & Signalling Firewall 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG856A CMSAN ISDN2 cards 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG857A CMSAN Combi Cards BB element 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG858A CMSAN Combi Cards Voice element 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG859A CMSAN Control Access 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG860A CMSAN Control Transport 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG861A CMSAN ISDN30 cards 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG862A CMSAN Low Band SDSL cards =<2Mb 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG863A CMSAN-FMSAN Length 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG864A CMSAN-FMSAN Link 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG865A Core-Core Length 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG866A Core-Core Link 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG867A Ethernet NTE 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG869A FMSAN Control Transport 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG872A FMSAN TDM cards 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG873A FMSAN to WDM Length 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG874A FMSAN to WDM Link 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG875A INODE -Nwk features 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG876A INODE-Voice Call Set-Up 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG877A ISDN30 NTE 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG878A METRO BB LNS 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG879A METRO BBL3 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG880A METRO BEA - Broadband Edge Aggregator 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG881A METRO BRAS - Broadband Remote Access Server 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG882A METRO FER - Front End Router 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG885A Metro-Core Length 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG886A Metro-Core Link 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG887A METRO-Edge Ethernet Bandwidth 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG888A METRO-Edge Ethernet Port 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG889A METRO-Infrastructure Ethernet 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG890A METRO-Media Gateway 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG892A METRO-Sync Racks 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG893A MSPE Routers 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG895A P Router (large) CORE 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG896A P Router METRO 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG898A Core Directors 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG899A WDM to Metro links Link 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG900A WDM to Metro links: Length 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG901A Ethernet Switches 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG902A Ethernet Switch Access Cards 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG911A Operator Services OA Inland 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG912A Operator Services OA International 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG924A DQ Non Chargeable 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG933A Phonebooks 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG950C GEA Access Fibre Spine 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG950M GEA Access Fibre Spine Maintenance 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG951C GEA Distribution Fibre 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG951M GEA Distribution Fibre Maintenance 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG952C GEA Electronics 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG953C GEA DSLAM & Cabinets 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLAND

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG954C GEA Customer Site Installations 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG955M GEA FTTC Repairs 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG956M GEA FTTP Repairs 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG957P GEA FTTP Provisions 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG958P GEA FTTC Provisions 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG959C Access Distribution Fibre 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG980R Openreach Repayment Works 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG981R Openreach Time Related Charges 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG982R Openreach Managed Services for Wholesale 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG984R Openreach Managed Services for Global 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG985R Openreach Managed Services for Retail Other 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG989A Special Fault Investigation 2.12 Property LFH Land Freehold (see SITFH) See Lead CoW >>> GSLANDPG953C GEA DSLAM & Cabinets 2.3 Local Cable LFME Construction, Local Network Service Module Equipment HistoricPG411C Analogue Electric Capital 2.13 Other Fixed Assets LFS Construction, Local OF Service Access Switches HistoricPG111C Access Fibre Spine 2.3 Local Cable LFSC Construction, Local Line OF Spine Cable Absolute (Roll Forward)PG950C GEA Access Fibre Spine 2.3 Local Cable LFSC Construction, Local Line OF Spine Cable Absolute (Roll Forward)PG952C GEA Electronics 2.3 Local Cable LFXE Construction, LOcal Line OF Exchange Service Module HistoricPG111C Access Fibre Spine 2.14 Intangible Assets LIC Licences Intangibles HistoricPG111M Local Lines Fibre Cable Current 2.14 Intangible Assets LIC Licences Intangibles HistoricPG114L ISDN30 Connections 2.14 Intangible Assets LIC Licences Intangibles HistoricPG115C Local Lines Access Radio Capital Capital 2.14 Intangible Assets LIC Licences Intangibles HistoricPG115M Local Lines Access Radio Current 2.14 Intangible Assets LIC Licences Intangibles HistoricPG117C E Side Copper Capital 2.14 Intangible Assets LIC Licences Intangibles HistoricPG117M E Side Copper Current 2.14 Intangible Assets LIC Licences Intangibles HistoricPG118C D Side Copper Capital 2.14 Intangible Assets LIC Licences Intangibles HistoricPG118M D Side Copper Current 2.14 Intangible Assets LIC Licences Intangibles HistoricPG119A Telephony Over Passive Optical Network 2.14 Intangible Assets LIC Licences Intangibles HistoricPG121M Business PSTN Maintenance 2.14 Intangible Assets LIC Licences Intangibles HistoricPG122M Residential PSTN Maintenance 2.14 Intangible Assets LIC Licences Intangibles HistoricPG123M ISDN2 / Highway Maintenance 2.14 Intangible Assets LIC Licences Intangibles HistoricPG124A ISDN30 Capital / Maintenance 2.14 Intangible Assets LIC Licences Intangibles HistoricPG127A PSTN Line Cards 2.14 Intangible Assets LIC Licences Intangibles HistoricPG128A ISDN2/Highway Line Cards 2.14 Intangible Assets LIC Licences Intangibles HistoricPG129A Pair Gain 2.14 Intangible Assets LIC Licences Intangibles HistoricPG130A Local Loop Unbundling Tie Cables 2.14 Intangible Assets LIC Licences Intangibles HistoricPG132B OR LLU Hostel Rentals 2.14 Intangible Assets LIC Licences Intangibles HistoricPG132N WH LLU Hostel Rentals 2.14 Intangible Assets LIC Licences Intangibles HistoricPG136A Local Loop Unbundling Surveys 2.14 Intangible Assets LIC Licences Intangibles HistoricPG136N WH LLU Room Build 2.14 Intangible Assets LIC Licences Intangibles HistoricPG140A Routing and Records 2.14 Intangible Assets LIC Licences Intangibles HistoricPG142A MDF Hardware Jumpering 2.14 Intangible Assets LIC Licences Intangibles HistoricPG143A Software Jumpering 2.14 Intangible Assets LIC Licences Intangibles HistoricPG145B ADSL Connections (Openreach) 2.14 Intangible Assets LIC Licences Intangibles HistoricPG145N ADSL Connections (Wholesale) 2.14 Intangible Assets LIC Licences Intangibles HistoricPG147B SDSL Connections (Openreach) 2.14 Intangible Assets LIC Licences Intangibles HistoricPG147N SDSL Connections (Wholesale) 2.14 Intangible Assets LIC Licences Intangibles HistoricPG149A Dropwire Capital 2.14 Intangible Assets LIC Licences Intangibles HistoricPG150A ISDN2 Specific 2.14 Intangible Assets LIC Licences Intangibles HistoricPG151B TAMS (Openreach) 2.14 Intangible Assets LIC Licences Intangibles HistoricPG151N TAMS (Wholesale) 2.14 Intangible Assets LIC Licences Intangibles HistoricPG152B DSL Rentals (Openreach) 2.14 Intangible Assets LIC Licences Intangibles HistoricPG152N DSL Rentals overheads (Wholesale) 2.14 Intangible Assets LIC Licences Intangibles HistoricPG153N DSL Rentals depreciation (Wholesale) 2.14 Intangible Assets LIC Licences Intangibles HistoricPG170B OR Backhaul Fibre 2.14 Intangible Assets LIC Licences Intangibles HistoricPG197A FTTC Service Delivery & Development 2.14 Intangible Assets LIC Licences Intangibles Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG198A FTTP Development 2.14 Intangible Assets LIC Licences Intangibles HistoricPG213C Local Exchanges UXD Capital 2.14 Intangible Assets LIC Licences Intangibles HistoricPG213M Local Exchanges UXD Current 2.14 Intangible Assets LIC Licences Intangibles HistoricPG216C Local Exchanges General Switchboards Cap 2.14 Intangible Assets LIC Licences Intangibles HistoricPG216M Local Exchanges General Switchboards Cur 2.14 Intangible Assets LIC Licences Intangibles HistoricPG217E LE Frames Capital (Openreach) 2.14 Intangible Assets LIC Licences Intangibles HistoricPG217F LE Frames Current (Openreach) 2.14 Intangible Assets LIC Licences Intangibles HistoricPG217Q LE Frames Capital (Wholesale) 2.14 Intangible Assets LIC Licences Intangibles HistoricPG217R LE Frames Current (Wholesale) 2.14 Intangible Assets LIC Licences Intangibles HistoricPG219M Local Exch Operations & Surveillance Cur 2.14 Intangible Assets LIC Licences Intangibles HistoricPG224A Universal Card Platform Equipment 2.14 Intangible Assets LIC Licences Intangibles HistoricPG227A Main Exchanges ASUs 2.14 Intangible Assets LIC Licences Intangibles HistoricPG228A Signalling Transfer Point and Edge Link Monitors 2.14 Intangible Assets LIC Licences Intangibles HistoricPG229A Signalling Point Relay and Core Link Monitors 2.14 Intangible Assets LIC Licences Intangibles HistoricPG240A Line Test Equipment 2.14 Intangible Assets LIC Licences Intangibles HistoricPG241A Repair Handling Duty 2.14 Intangible Assets LIC Licences Intangibles HistoricPG249C Main Exchange DLT - Capital 2.14 Intangible Assets LIC Licences Intangibles HistoricPG249M Main Exchange DLT - Current 2.14 Intangible Assets LIC Licences Intangibles HistoricPG254A Main Exchange - Intelligent Access & Messaging 2.14 Intangible Assets LIC Licences Intangibles HistoricPG255B Main Exchange Switchblock 2.14 Intangible Assets LIC Licences Intangibles HistoricPG257C Main Exchange Processors - Capital 2.14 Intangible Assets LIC Licences Intangibles HistoricPG257M Main Exchange Processors - Current 2.14 Intangible Assets LIC Licences Intangibles HistoricPG260A Intelligent Contact Manager - PR0 2.14 Intangible Assets LIC Licences Intangibles HistoricPG276A CISL 2.14 Intangible Assets LIC Licences Intangibles HistoricPG280C AXE10 LE Processor - Capital 2.14 Intangible Assets LIC Licences Intangibles HistoricPG280M AXE10 LE Processor - Current 2.14 Intangible Assets LIC Licences Intangibles HistoricPG281C AXE10 LE DLT - Capital 2.14 Intangible Assets LIC Licences Intangibles HistoricPG281M AXE10 LE DLT Maintenance 2.14 Intangible Assets LIC Licences Intangibles HistoricPG282A AXE10 LE Switch Block 2.14 Intangible Assets LIC Licences Intangibles HistoricPG283A AXE10 LE Concentrator Set-Up 2.14 Intangible Assets LIC Licences Intangibles HistoricPG284A AXE10 LE Concentrator Duration 2.14 Intangible Assets LIC Licences Intangibles HistoricPG285C System X LE Processor - Capital 2.14 Intangible Assets LIC Licences Intangibles HistoricPG285M System X LE Processor - Current 2.14 Intangible Assets LIC Licences Intangibles HistoricPG286C System X LE - Capital 2.14 Intangible Assets LIC Licences Intangibles HistoricPG286M System X DLT Maintenance 2.14 Intangible Assets LIC Licences Intangibles HistoricPG287A System X LE Switch Block 2.14 Intangible Assets LIC Licences Intangibles HistoricPG288A System X LE Concentrator Set-Up 2.14 Intangible Assets LIC Licences Intangibles HistoricPG289A System X LE Concentrator Duration 2.14 Intangible Assets LIC Licences Intangibles HistoricPG300T OLO Point of Handover 2.14 Intangible Assets LIC Licences Intangibles HistoricPG301T SDH-Tier 0-Lk 2.14 Intangible Assets LIC Licences Intangibles HistoricPG311T SDH-Tier 1-STM1-Lk 2.14 Intangible Assets LIC Licences Intangibles HistoricPG313T SDH-Tier 1-STM4-Lk 2.14 Intangible Assets LIC Licences Intangibles HistoricPG315T SDH-Tier 1-STM16-Lk 2.14 Intangible Assets LIC Licences Intangibles HistoricPG321T SDH-Tier 2-STM1-Lk 2.14 Intangible Assets LIC Licences Intangibles HistoricPG323T SDH-Tier 2-STM4-Lk 2.14 Intangible Assets LIC Licences Intangibles HistoricPG325T SDH-Tier 2-STM16-Lk 2.14 Intangible Assets LIC Licences Intangibles HistoricPG331T SDH-Tier 3-STM1-Lk 2.14 Intangible Assets LIC Licences Intangibles HistoricPG333T SDH-Tier 3-STM4-Lk 2.14 Intangible Assets LIC Licences Intangibles HistoricPG335T SDH-Tier 3-STM16-Lk 2.14 Intangible Assets LIC Licences Intangibles HistoricPG341T SDH-Tier 4-STM1-Lk 2.14 Intangible Assets LIC Licences Intangibles HistoricPG343T SDH-Tier 4-STM4-Lk 2.14 Intangible Assets LIC Licences Intangibles HistoricPG345T SDH-Tier 4-STM16-Lk 2.14 Intangible Assets LIC Licences Intangibles HistoricPG350N WH Inner Core Fibre 2.14 Intangible Assets LIC Licences Intangibles HistoricPG351T SDH-TierSC -STM1-Lk 2.14 Intangible Assets LIC Licences Intangibles HistoricPG353T SDH-TierSC -STM4-Lk 2.14 Intangible Assets LIC Licences Intangibles Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG355T SDH-TierSC -STM16-Lk 2.14 Intangible Assets LIC Licences Intangibles HistoricPG359T SDH-Traffic Grooming 2.14 Intangible Assets LIC Licences Intangibles HistoricPG361T PDH-Metal-2Mbits/s-Lk 2.14 Intangible Assets LIC Licences Intangibles HistoricPG365T PDH-Metal-34Mbits/s-Lk 2.14 Intangible Assets LIC Licences Intangibles HistoricPG367T PDH-Metal-140Mbits/s-Lk 2.14 Intangible Assets LIC Licences Intangibles HistoricPG371T PDH-Optical-2Mbits/s-Lk 2.14 Intangible Assets LIC Licences Intangibles HistoricPG373T PDH-Optical-8Mbits/s-Lk 2.14 Intangible Assets LIC Licences Intangibles HistoricPG375T PDH-Optical-34Mbits/s-Lk 2.14 Intangible Assets LIC Licences Intangibles HistoricPG377T PDH-Optical-140Mbits/s-Lk 2.14 Intangible Assets LIC Licences Intangibles HistoricPG379T PDH-Optical-565Mbits/s-Lk 2.14 Intangible Assets LIC Licences Intangibles HistoricPG381T MSH STM1 Link 2.14 Intangible Assets LIC Licences Intangibles HistoricPG383T MSH STM16 Link 2.14 Intangible Assets LIC Licences Intangibles HistoricPG385T MSH STM64 Link 2.14 Intangible Assets LIC Licences Intangibles HistoricPG391T PDH-Radio-8Mbits/s-Lk 2.14 Intangible Assets LIC Licences Intangibles HistoricPG393T PDH-Radio-34Mbits/s-Lk 2.14 Intangible Assets LIC Licences Intangibles HistoricPG395T PDH-Radio-140Mbits/s-Lk 2.14 Intangible Assets LIC Licences Intangibles HistoricPG399T PDH-Traffic Grooming 2.14 Intangible Assets LIC Licences Intangibles HistoricPG400T ACE/ENA Core Equipment 2.14 Intangible Assets LIC Licences Intangibles HistoricPG401A Netstream Equipment 2.14 Intangible Assets LIC Licences Intangibles HistoricPG405A DMS100 Call Centre Switches 2.14 Intangible Assets LIC Licences Intangibles HistoricPG408A Carrier Pre Selection Customer Set-Up 2.14 Intangible Assets LIC Licences Intangibles HistoricPG411C Analogue Electric Capital 2.14 Intangible Assets LIC Licences Intangibles HistoricPG411P Analogue Connections 2.14 Intangible Assets LIC Licences Intangibles HistoricPG412C 64K Electronics Capital 2.14 Intangible Assets LIC Licences Intangibles HistoricPG412M 64K Electronics Maintenance 2.14 Intangible Assets LIC Licences Intangibles HistoricPG412P 64K Connections 2.14 Intangible Assets LIC Licences Intangibles HistoricPG413P Private Circuits Megastream and IX Conns 2.14 Intangible Assets LIC Licences Intangibles HistoricPG414M Private Circuits Intntl Anal IPLC Cur 2.14 Intangible Assets LIC Licences Intangibles HistoricPG415M Private Circuits Intntl Dig IPLC Current 2.14 Intangible Assets LIC Licences Intangibles HistoricPG421S Private Circuits Analogue Instn 2.14 Intangible Assets LIC Licences Intangibles HistoricPG422S Private Circuits Kilostream Instn 2.14 Intangible Assets LIC Licences Intangibles HistoricPG426S Private Circuits AccessLine Installation 2.14 Intangible Assets LIC Licences Intangibles HistoricPG440C ASDH 4x2MBit Capital 2.14 Intangible Assets LIC Licences Intangibles HistoricPG440M ASDH 4x2MBit Maintenance 2.14 Intangible Assets LIC Licences Intangibles HistoricPG441C ASDH 16x2MBit Capital 2.14 Intangible Assets LIC Licences Intangibles HistoricPG441M ASDH 16x2MBit Maintenance 2.14 Intangible Assets LIC Licences Intangibles HistoricPG442C 2MBit Copper Electric Capital 2.14 Intangible Assets LIC Licences Intangibles HistoricPG442M 2MBit Copper Electric Maintenance 2.14 Intangible Assets LIC Licences Intangibles HistoricPG443C 2MBit Fibre Electric Capital 2.14 Intangible Assets LIC Licences Intangibles HistoricPG443M 2MBit Fibre Electric Maintenance 2.14 Intangible Assets LIC Licences Intangibles HistoricPG444C 34MBit Fibre Electric Capital 2.14 Intangible Assets LIC Licences Intangibles HistoricPG444M 34MBit Fibre Elect. Maintenance 2.14 Intangible Assets LIC Licences Intangibles HistoricPG445C 140MBit Fibre Electric Capital 2.14 Intangible Assets LIC Licences Intangibles HistoricPG445M 140MBit Fibre Elect. Maintenance 2.14 Intangible Assets LIC Licences Intangibles HistoricPG446C 622MBit Fibre Elect. Capital 2.14 Intangible Assets LIC Licences Intangibles HistoricPG446M 622MBit Fibre Elect. Maintenance 2.14 Intangible Assets LIC Licences Intangibles HistoricPG447A SHDS Electronics 2.14 Intangible Assets LIC Licences Intangibles HistoricPG461A Private Circuits Test & Maintenance Sys 2.14 Intangible Assets LIC Licences Intangibles HistoricPG462A Private Circuits Customer Premises 2.14 Intangible Assets LIC Licences Intangibles HistoricPG463A Private Circuits Testing 2.14 Intangible Assets LIC Licences Intangibles HistoricPG483A Flexible Bandwidth Services 2.14 Intangible Assets LIC Licences Intangibles HistoricPG502B SG&A Openreach Sales Product Management 2.14 Intangible Assets LIC Licences Intangibles HistoricPG504B Number portability operational management 2.14 Intangible Assets LIC Licences Intangibles HistoricPG505A SG & A Private Circuits 2.14 Intangible Assets LIC Licences Intangibles HistoricPG506N SG & A PPC (Wholesale) 2.14 Intangible Assets LIC Licences Intangibles Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG511M Interconnect OCP Maintenance 2.14 Intangible Assets LIC Licences Intangibles HistoricPG511P Interconnect OCP Provision 2.14 Intangible Assets LIC Licences Intangibles HistoricPG512A Product Management Policy & Planning IX OLO 2.14 Intangible Assets LIC Licences Intangibles HistoricPG570B OR Service Centre - Provision WLR PSTN/ISDN2 2.14 Intangible Assets LIC Licences Intangibles HistoricPG571B OR Service Centre - Provision WLR ISDN30 2.14 Intangible Assets LIC Licences Intangibles HistoricPG572B OR Service Centre - Provision LLU 2.14 Intangible Assets LIC Licences Intangibles HistoricPG573B OR Service Centre - Provision Ethernet 2.14 Intangible Assets LIC Licences Intangibles HistoricPG574B OR Service Centre - Provision NGA 2.14 Intangible Assets LIC Licences Intangibles HistoricPG575B OR Service Centre - Assurance WLR PSTN/ISDN2 2.14 Intangible Assets LIC Licences Intangibles HistoricPG576B OR Service Centre - Assurance WLR ISDN30 2.14 Intangible Assets LIC Licences Intangibles HistoricPG577B OR Service Centre - Assurance LLU 2.14 Intangible Assets LIC Licences Intangibles HistoricPG578B OR Service Centre - Assurance Ethernet 2.14 Intangible Assets LIC Licences Intangibles HistoricPG579B OR Service Centre - Assurance NGA 2.14 Intangible Assets LIC Licences Intangibles HistoricPG580B Broadband Boost 2.14 Intangible Assets LIC Licences Intangibles HistoricPG583N SG&A Wholesale Residual 2.14 Intangible Assets LIC Licences Intangibles HistoricPG584N SG&A Wholesale Other 2.14 Intangible Assets LIC Licences Intangibles HistoricPG585A SG&A downstream Residual 2.14 Intangible Assets LIC Licences Intangibles HistoricPG586N SG&A Interconnect 2.14 Intangible Assets LIC Licences Intangibles HistoricPG609N SG&A Broadband 2.14 Intangible Assets LIC Licences Intangibles HistoricPG622A Public Payphones Operations 2.14 Intangible Assets LIC Licences Intangibles HistoricPG651B Number Portability-SetUCostOMCactivities 2.14 Intangible Assets LIC Licences Intangibles HistoricPG653A ATM Customer Interface 2mb Cards 2.14 Intangible Assets LIC Licences Intangibles HistoricPG654A ATM Customer Interface 34mb Cards 2.14 Intangible Assets LIC Licences Intangibles HistoricPG656A ATM Network Switching 2.14 Intangible Assets LIC Licences Intangibles HistoricPG657A Framestream Switch 2.14 Intangible Assets LIC Licences Intangibles HistoricPG658A ATM Customer Interface >155mb Cards 2.14 Intangible Assets LIC Licences Intangibles HistoricPG659A ATM Network Interface Cards 2.14 Intangible Assets LIC Licences Intangibles HistoricPG667A IP International Peering 2.14 Intangible Assets LIC Licences Intangibles HistoricPG668A IP Network Management 2.14 Intangible Assets LIC Licences Intangibles HistoricPG669A IP Network Dial IP 2.14 Intangible Assets LIC Licences Intangibles HistoricPG670A IP Network Fixed Access 2.14 Intangible Assets LIC Licences Intangibles HistoricPG671A IP Network VPN 2.14 Intangible Assets LIC Licences Intangibles HistoricPG672A IP Network Broadband 2.14 Intangible Assets LIC Licences Intangibles HistoricPG673A IP Network BT Intranet 2.14 Intangible Assets LIC Licences Intangibles HistoricPG674A IP Core/Colossus 2.14 Intangible Assets LIC Licences Intangibles HistoricPG675A IP VOIP Infrastructure 2.14 Intangible Assets LIC Licences Intangibles HistoricPG676A IP Applications 2.14 Intangible Assets LIC Licences Intangibles HistoricPG678A SIP servers 2.14 Intangible Assets LIC Licences Intangibles HistoricPG721A Circuit Provision Digital Higher Order 2.14 Intangible Assets LIC Licences Intangibles HistoricPG722A Circuit Provision Digital Public Network 2.14 Intangible Assets LIC Licences Intangibles HistoricPG723A Circuit Provision Analogue Public Nwk 2.14 Intangible Assets LIC Licences Intangibles HistoricPG732A Generic Data Amendments Network Costs 2.14 Intangible Assets LIC Licences Intangibles HistoricPG761A Special Applications SMDS 2.14 Intangible Assets LIC Licences Intangibles HistoricPG771A Special Applications Other Development 2.14 Intangible Assets LIC Licences Intangibles HistoricPG772A Openreach Systems & Development (Product Specific) 2.14 Intangible Assets LIC Licences Intangibles HistoricPG823P BT Own Use Private Circuits 2.14 Intangible Assets LIC Licences Intangibles HistoricPG855A Border Gateway & Signalling Firewall 2.14 Intangible Assets LIC Licences Intangibles HistoricPG856A CMSAN ISDN2 cards 2.14 Intangible Assets LIC Licences Intangibles HistoricPG857A CMSAN Combi Cards BB element 2.14 Intangible Assets LIC Licences Intangibles HistoricPG858A CMSAN Combi Cards Voice element 2.14 Intangible Assets LIC Licences Intangibles HistoricPG859A CMSAN Control Access 2.14 Intangible Assets LIC Licences Intangibles HistoricPG860A CMSAN Control Transport 2.14 Intangible Assets LIC Licences Intangibles HistoricPG861A CMSAN ISDN30 cards 2.14 Intangible Assets LIC Licences Intangibles HistoricPG862A CMSAN Low Band SDSL cards =<2Mb 2.14 Intangible Assets LIC Licences Intangibles HistoricPG863A CMSAN-FMSAN Length 2.14 Intangible Assets LIC Licences Intangibles Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG864A CMSAN-FMSAN Link 2.14 Intangible Assets LIC Licences Intangibles HistoricPG865A Core-Core Length 2.14 Intangible Assets LIC Licences Intangibles HistoricPG866A Core-Core Link 2.14 Intangible Assets LIC Licences Intangibles HistoricPG867A Ethernet NTE 2.14 Intangible Assets LIC Licences Intangibles HistoricPG869A FMSAN Control Transport 2.14 Intangible Assets LIC Licences Intangibles HistoricPG872A FMSAN TDM cards 2.14 Intangible Assets LIC Licences Intangibles HistoricPG873A FMSAN to WDM Length 2.14 Intangible Assets LIC Licences Intangibles HistoricPG874A FMSAN to WDM Link 2.14 Intangible Assets LIC Licences Intangibles HistoricPG875A INODE -Nwk features 2.14 Intangible Assets LIC Licences Intangibles HistoricPG876A INODE-Voice Call Set-Up 2.14 Intangible Assets LIC Licences Intangibles HistoricPG877A ISDN30 NTE 2.14 Intangible Assets LIC Licences Intangibles HistoricPG878A METRO BB LNS 2.14 Intangible Assets LIC Licences Intangibles HistoricPG879A METRO BBL3 2.14 Intangible Assets LIC Licences Intangibles HistoricPG880A METRO BEA - Broadband Edge Aggregator 2.14 Intangible Assets LIC Licences Intangibles HistoricPG881A METRO BRAS - Broadband Remote Access Server 2.14 Intangible Assets LIC Licences Intangibles HistoricPG882A METRO FER - Front End Router 2.14 Intangible Assets LIC Licences Intangibles HistoricPG885A Metro-Core Length 2.14 Intangible Assets LIC Licences Intangibles HistoricPG886A Metro-Core Link 2.14 Intangible Assets LIC Licences Intangibles HistoricPG887A METRO-Edge Ethernet Bandwidth 2.14 Intangible Assets LIC Licences Intangibles HistoricPG888A METRO-Edge Ethernet Port 2.14 Intangible Assets LIC Licences Intangibles HistoricPG889A METRO-Infrastructure Ethernet 2.14 Intangible Assets LIC Licences Intangibles HistoricPG890A METRO-Media Gateway 2.14 Intangible Assets LIC Licences Intangibles HistoricPG892A METRO-Sync Racks 2.14 Intangible Assets LIC Licences Intangibles HistoricPG893A MSPE Routers 2.14 Intangible Assets LIC Licences Intangibles HistoricPG895A P Router (large) CORE 2.14 Intangible Assets LIC Licences Intangibles HistoricPG896A P Router METRO 2.14 Intangible Assets LIC Licences Intangibles HistoricPG898A Core Directors 2.14 Intangible Assets LIC Licences Intangibles HistoricPG899A WDM to Metro links Link 2.14 Intangible Assets LIC Licences Intangibles HistoricPG900A WDM to Metro links: Length 2.14 Intangible Assets LIC Licences Intangibles HistoricPG901A Ethernet Switches 2.14 Intangible Assets LIC Licences Intangibles HistoricPG902A Ethernet Switch Access Cards 2.14 Intangible Assets LIC Licences Intangibles HistoricPG911A Operator Services OA Inland 2.14 Intangible Assets LIC Licences Intangibles HistoricPG912A Operator Services OA International 2.14 Intangible Assets LIC Licences Intangibles HistoricPG924A DQ Non Chargeable 2.14 Intangible Assets LIC Licences Intangibles HistoricPG933A Phonebooks 2.14 Intangible Assets LIC Licences Intangibles HistoricPG950C GEA Access Fibre Spine 2.14 Intangible Assets LIC Licences Intangibles HistoricPG950M GEA Access Fibre Spine Maintenance 2.14 Intangible Assets LIC Licences Intangibles HistoricPG951C GEA Distribution Fibre 2.14 Intangible Assets LIC Licences Intangibles HistoricPG951M GEA Distribution Fibre Maintenance 2.14 Intangible Assets LIC Licences Intangibles HistoricPG952C GEA Electronics 2.14 Intangible Assets LIC Licences Intangibles HistoricPG953C GEA DSLAM & Cabinets 2.14 Intangible Assets LIC Licences Intangibles HistoricPG954C GEA Customer Site Installations 2.14 Intangible Assets LIC Licences Intangibles HistoricPG955M GEA FTTC Repairs 2.14 Intangible Assets LIC Licences Intangibles HistoricPG956M GEA FTTP Repairs 2.14 Intangible Assets LIC Licences Intangibles HistoricPG957P GEA FTTP Provisions 2.14 Intangible Assets LIC Licences Intangibles HistoricPG958P GEA FTTC Provisions 2.14 Intangible Assets LIC Licences Intangibles HistoricPG959C Access Distribution Fibre 2.14 Intangible Assets LIC Licences Intangibles HistoricPG980R Openreach Repayment Works 2.14 Intangible Assets LIC Licences Intangibles HistoricPG981R Openreach Time Related Charges 2.14 Intangible Assets LIC Licences Intangibles HistoricPG982R Openreach Managed Services for Wholesale 2.14 Intangible Assets LIC Licences Intangibles HistoricPG984R Openreach Managed Services for Global 2.14 Intangible Assets LIC Licences Intangibles HistoricPG985R Openreach Managed Services for Retail Other 2.14 Intangible Assets LIC Licences Intangibles HistoricPG989A Special Fault Investigation 2.14 Intangible Assets LIC Licences Intangibles HistoricPG111C Access Fibre Spine 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG111M Local Lines Fibre Cable Current 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLAND

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG114L ISDN30 Connections 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG115C Local Lines Access Radio Capital Capital 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG115M Local Lines Access Radio Current 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG117C E Side Copper Capital 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG117M E Side Copper Current 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG118C D Side Copper Capital 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG118M D Side Copper Current 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG119A Telephony Over Passive Optical Network 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG121M Business PSTN Maintenance 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG122M Residential PSTN Maintenance 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG123M ISDN2 / Highway Maintenance 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG124A ISDN30 Capital / Maintenance 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG127A PSTN Line Cards 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG128A ISDN2/Highway Line Cards 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG129A Pair Gain 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG130A Local Loop Unbundling Tie Cables 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG132B OR LLU Hostel Rentals 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG132N WH LLU Hostel Rentals 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG136A Local Loop Unbundling Surveys 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG136N WH LLU Room Build 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG140A Routing and Records 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG142A MDF Hardware Jumpering 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG143A Software Jumpering 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG145B ADSL Connections (Openreach) 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG145N ADSL Connections (Wholesale) 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG147B SDSL Connections (Openreach) 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG147N SDSL Connections (Wholesale) 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG149A Dropwire Capital 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG150A ISDN2 Specific 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG151B TAMS (Openreach) 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG151N TAMS (Wholesale) 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG152B DSL Rentals (Openreach) 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG152N DSL Rentals overheads (Wholesale) 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG153N DSL Rentals depreciation (Wholesale) 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG170B OR Backhaul Fibre 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG197A FTTC Service Delivery & Development 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG198A FTTP Development 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG213C Local Exchanges UXD Capital 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG213M Local Exchanges UXD Current 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG216C Local Exchanges General Switchboards Cap 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG216M Local Exchanges General Switchboards Cur 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG217E LE Frames Capital (Openreach) 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG217F LE Frames Current (Openreach) 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG217Q LE Frames Capital (Wholesale) 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG217R LE Frames Current (Wholesale) 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG219M Local Exch Operations & Surveillance Cur 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG224A Universal Card Platform Equipment 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG227A Main Exchanges ASUs 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG228A Signalling Transfer Point and Edge Link Monitors 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG229A Signalling Point Relay and Core Link Monitors 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG240A Line Test Equipment 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG241A Repair Handling Duty 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG249C Main Exchange DLT - Capital 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG249M Main Exchange DLT - Current 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG254A Main Exchange - Intelligent Access & Messaging 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLAND

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG255B Main Exchange Switchblock 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG257C Main Exchange Processors - Capital 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG257M Main Exchange Processors - Current 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG260A Intelligent Contact Manager - PR0 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG276A CISL 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG280C AXE10 LE Processor - Capital 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG280M AXE10 LE Processor - Current 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG281C AXE10 LE DLT - Capital 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG281M AXE10 LE DLT Maintenance 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG282A AXE10 LE Switch Block 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG283A AXE10 LE Concentrator Set-Up 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG284A AXE10 LE Concentrator Duration 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG285C System X LE Processor - Capital 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG285M System X LE Processor - Current 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG286C System X LE - Capital 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG286M System X DLT Maintenance 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG287A System X LE Switch Block 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG288A System X LE Concentrator Set-Up 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG289A System X LE Concentrator Duration 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG300T OLO Point of Handover 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG301T SDH-Tier 0-Lk 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG311T SDH-Tier 1-STM1-Lk 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG313T SDH-Tier 1-STM4-Lk 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG315T SDH-Tier 1-STM16-Lk 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG321T SDH-Tier 2-STM1-Lk 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG323T SDH-Tier 2-STM4-Lk 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG325T SDH-Tier 2-STM16-Lk 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG331T SDH-Tier 3-STM1-Lk 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG333T SDH-Tier 3-STM4-Lk 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG335T SDH-Tier 3-STM16-Lk 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG341T SDH-Tier 4-STM1-Lk 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG343T SDH-Tier 4-STM4-Lk 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG345T SDH-Tier 4-STM16-Lk 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG350N WH Inner Core Fibre 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG351T SDH-TierSC -STM1-Lk 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG353T SDH-TierSC -STM4-Lk 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG355T SDH-TierSC -STM16-Lk 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG359T SDH-Traffic Grooming 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG361T PDH-Metal-2Mbits/s-Lk 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG365T PDH-Metal-34Mbits/s-Lk 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG367T PDH-Metal-140Mbits/s-Lk 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG371T PDH-Optical-2Mbits/s-Lk 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG373T PDH-Optical-8Mbits/s-Lk 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG375T PDH-Optical-34Mbits/s-Lk 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG377T PDH-Optical-140Mbits/s-Lk 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG379T PDH-Optical-565Mbits/s-Lk 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG381T MSH STM1 Link 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG383T MSH STM16 Link 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG385T MSH STM64 Link 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG391T PDH-Radio-8Mbits/s-Lk 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG393T PDH-Radio-34Mbits/s-Lk 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG395T PDH-Radio-140Mbits/s-Lk 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG399T PDH-Traffic Grooming 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG400T ACE/ENA Core Equipment 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG401A Netstream Equipment 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLAND

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG405A DMS100 Call Centre Switches 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG408A Carrier Pre Selection Customer Set-Up 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG411C Analogue Electric Capital 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG411P Analogue Connections 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG412C 64K Electronics Capital 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG412M 64K Electronics Maintenance 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG412P 64K Connections 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG413P Private Circuits Megastream and IX Conns 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG414M Private Circuits Intntl Anal IPLC Cur 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG415M Private Circuits Intntl Dig IPLC Current 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG421S Private Circuits Analogue Instn 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG422S Private Circuits Kilostream Instn 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG426S Private Circuits AccessLine Installation 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG440C ASDH 4x2MBit Capital 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG440M ASDH 4x2MBit Maintenance 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG441C ASDH 16x2MBit Capital 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG441M ASDH 16x2MBit Maintenance 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG442C 2MBit Copper Electric Capital 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG442M 2MBit Copper Electric Maintenance 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG443C 2MBit Fibre Electric Capital 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG443M 2MBit Fibre Electric Maintenance 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG444C 34MBit Fibre Electric Capital 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG444M 34MBit Fibre Elect. Maintenance 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG445C 140MBit Fibre Electric Capital 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG445M 140MBit Fibre Elect. Maintenance 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG446C 622MBit Fibre Elect. Capital 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG446M 622MBit Fibre Elect. Maintenance 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG447A SHDS Electronics 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG461A Private Circuits Test & Maintenance Sys 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG462A Private Circuits Customer Premises 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG463A Private Circuits Testing 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG483A Flexible Bandwidth Services 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG502B SG&A Openreach Sales Product Management 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG504B Number portability operational management 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG505A SG & A Private Circuits 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG506N SG & A PPC (Wholesale) 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG511M Interconnect OCP Maintenance 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG511P Interconnect OCP Provision 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG512A Product Management Policy & Planning IX OLO 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG570B OR Service Centre - Provision WLR PSTN/ISDN2 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG571B OR Service Centre - Provision WLR ISDN30 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG572B OR Service Centre - Provision LLU 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG573B OR Service Centre - Provision Ethernet 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG574B OR Service Centre - Provision NGA 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG575B OR Service Centre - Assurance WLR PSTN/ISDN2 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG576B OR Service Centre - Assurance WLR ISDN30 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG577B OR Service Centre - Assurance LLU 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG578B OR Service Centre - Assurance Ethernet 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG579B OR Service Centre - Assurance NGA 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG580B Broadband Boost 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG583N SG&A Wholesale Residual 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG584N SG&A Wholesale Other 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG585A SG&A downstream Residual 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG586N SG&A Interconnect 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG609N SG&A Broadband 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLAND

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG622A Public Payphones Operations 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG651B Number Portability-SetUCostOMCactivities 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG653A ATM Customer Interface 2mb Cards 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG654A ATM Customer Interface 34mb Cards 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG656A ATM Network Switching 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG657A Framestream Switch 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG658A ATM Customer Interface >155mb Cards 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG659A ATM Network Interface Cards 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG667A IP International Peering 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG668A IP Network Management 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG669A IP Network Dial IP 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG670A IP Network Fixed Access 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG671A IP Network VPN 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG672A IP Network Broadband 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG673A IP Network BT Intranet 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG674A IP Core/Colossus 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG675A IP VOIP Infrastructure 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG676A IP Applications 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG678A SIP servers 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG721A Circuit Provision Digital Higher Order 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG722A Circuit Provision Digital Public Network 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG723A Circuit Provision Analogue Public Nwk 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG732A Generic Data Amendments Network Costs 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG761A Special Applications SMDS 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG771A Special Applications Other Development 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG772A Openreach Systems & Development (Product Specific) 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG823P BT Own Use Private Circuits 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG855A Border Gateway & Signalling Firewall 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG856A CMSAN ISDN2 cards 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG857A CMSAN Combi Cards BB element 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG858A CMSAN Combi Cards Voice element 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG859A CMSAN Control Access 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG860A CMSAN Control Transport 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG861A CMSAN ISDN30 cards 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG862A CMSAN Low Band SDSL cards =<2Mb 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG863A CMSAN-FMSAN Length 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG864A CMSAN-FMSAN Link 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG865A Core-Core Length 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG866A Core-Core Link 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG867A Ethernet NTE 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG869A FMSAN Control Transport 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG872A FMSAN TDM cards 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG873A FMSAN to WDM Length 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG874A FMSAN to WDM Link 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG875A INODE -Nwk features 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG876A INODE-Voice Call Set-Up 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG877A ISDN30 NTE 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG878A METRO BB LNS 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG879A METRO BBL3 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG880A METRO BEA - Broadband Edge Aggregator 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG881A METRO BRAS - Broadband Remote Access Server 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG882A METRO FER - Front End Router 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG885A Metro-Core Length 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG886A Metro-Core Link 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG887A METRO-Edge Ethernet Bandwidth 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLAND

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BT Detailed Valuation Methodology MAPPING OF PLANT GROUPS TO DVM ASSET CATEGORIES ANNEX 4

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG888A METRO-Edge Ethernet Port 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG889A METRO-Infrastructure Ethernet 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG890A METRO-Media Gateway 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG892A METRO-Sync Racks 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG893A MSPE Routers 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG895A P Router (large) CORE 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG896A P Router METRO 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG898A Core Directors 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG899A WDM to Metro links Link 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG900A WDM to Metro links: Length 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG901A Ethernet Switches 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG902A Ethernet Switch Access Cards 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG911A Operator Services OA Inland 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG912A Operator Services OA International 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG924A DQ Non Chargeable 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG933A Phonebooks 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG950C GEA Access Fibre Spine 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG950M GEA Access Fibre Spine Maintenance 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG951C GEA Distribution Fibre 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG951M GEA Distribution Fibre Maintenance 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG952C GEA Electronics 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG953C GEA DSLAM & Cabinets 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG954C GEA Customer Site Installations 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG955M GEA FTTC Repairs 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG956M GEA FTTP Repairs 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG957P GEA FTTP Provisions 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG958P GEA FTTC Provisions 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG959C Access Distribution Fibre 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG980R Openreach Repayment Works 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG981R Openreach Time Related Charges 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG982R Openreach Managed Services for Wholesale 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG984R Openreach Managed Services for Global 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG985R Openreach Managed Services for Retail Other 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG989A Special Fault Investigation 2.12 Property LLL Land Longlease (see SITLL) See Lead CoW >>> GSLANDPG117C E Side Copper Capital 2.3 Local Cable LMC Construction, Local/Main Exchange-side Cable See Lead CoW >>> LDCPG130A Local Loop Unbundling Tie Cables 2.3 Local Cable LMC Construction, Local/Main Exchange-side Cable See Lead CoW >>> LDCPG117C E Side Copper Capital 2.3 Local Cable LMCP POS-Rearrange, Local Line Copper Main Cable See Lead CoW >>> LDCPG130A Local Loop Unbundling Tie Cables 2.3 Local Cable LMCP POS-Rearrange, Local Line Copper Main Cable See Lead CoW >>> LDCPG117C E Side Copper Capital 2.3 Local Cable LMCR Renewal, Local Line Copper Main Cable See Lead CoW >>> LDCPG130A Local Loop Unbundling Tie Cables 2.3 Local Cable LMCR Renewal, Local Line Copper Main Cable See Lead CoW >>> LDCPG111C Access Fibre Spine 2.2 Duct LMD Construction, Local Main(Exchange-side) Duct for Copper See Lead CoW >>> LDDPG117C E Side Copper Capital 2.2 Duct LMD Construction, Local Main(Exchange-side) Duct for Copper See Lead CoW >>> LDDPG118C D Side Copper Capital 2.2 Duct LMD Construction, Local Main(Exchange-side) Duct for Copper See Lead CoW >>> LDDPG130A Local Loop Unbundling Tie Cables 2.2 Duct LMD Construction, Local Main(Exchange-side) Duct for Copper See Lead CoW >>> LDDPG170B OR Backhaul Fibre 2.2 Duct LMD Construction, Local Main(Exchange-side) Duct for Copper See Lead CoW >>> LDDPG350N WH Inner Core Fibre 2.2 Duct LMD Construction, Local Main(Exchange-side) Duct for Copper See Lead CoW >>> LDDPG950C GEA Access Fibre Spine 2.2 Duct LMD Construction, Local Main(Exchange-side) Duct for Copper See Lead CoW >>> LDDPG951C GEA Distribution Fibre 2.2 Duct LMD Construction, Local Main(Exchange-side) Duct for Copper See Lead CoW >>> LDDPG959C Access Distribution Fibre 2.2 Duct LMD Construction, Local Main(Exchange-side) Duct for Copper See Lead CoW >>> LDDPG130A Local Loop Unbundling Tie Cables 2.8 Local Exchanges LMDF Construction, Main Distbn Frame for Exchanges HistoricPG217E LE Frames Capital (Openreach) 2.8 Local Exchanges LMDF Construction, Main Distbn Frame for Exchanges HistoricPG111C Access Fibre Spine 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG111M Local Lines Fibre Cable Current 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG114L ISDN30 Connections 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG115C Local Lines Access Radio Capital Capital 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVAC

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG115M Local Lines Access Radio Current 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG117C E Side Copper Capital 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG117M E Side Copper Current 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG118C D Side Copper Capital 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG118M D Side Copper Current 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG119A Telephony Over Passive Optical Network 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG121M Business PSTN Maintenance 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG122M Residential PSTN Maintenance 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG123M ISDN2 / Highway Maintenance 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG124A ISDN30 Capital / Maintenance 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG127A PSTN Line Cards 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG128A ISDN2/Highway Line Cards 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG129A Pair Gain 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG130A Local Loop Unbundling Tie Cables 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG132B OR LLU Hostel Rentals 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG132N WH LLU Hostel Rentals 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG136A Local Loop Unbundling Surveys 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG136N WH LLU Room Build 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG140A Routing and Records 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG142A MDF Hardware Jumpering 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG143A Software Jumpering 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG145B ADSL Connections (Openreach) 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG145N ADSL Connections (Wholesale) 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG147B SDSL Connections (Openreach) 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG147N SDSL Connections (Wholesale) 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG149A Dropwire Capital 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG150A ISDN2 Specific 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG151B TAMS (Openreach) 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG151N TAMS (Wholesale) 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG152B DSL Rentals (Openreach) 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG152N DSL Rentals overheads (Wholesale) 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG153N DSL Rentals depreciation (Wholesale) 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG170B OR Backhaul Fibre 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG197A FTTC Service Delivery & Development 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG198A FTTP Development 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG213C Local Exchanges UXD Capital 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG213M Local Exchanges UXD Current 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG216C Local Exchanges General Switchboards Cap 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG216M Local Exchanges General Switchboards Cur 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG217E LE Frames Capital (Openreach) 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG217F LE Frames Current (Openreach) 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG217Q LE Frames Capital (Wholesale) 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG217R LE Frames Current (Wholesale) 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG219M Local Exch Operations & Surveillance Cur 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG224A Universal Card Platform Equipment 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG227A Main Exchanges ASUs 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG228A Signalling Transfer Point and Edge Link Monitors 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG229A Signalling Point Relay and Core Link Monitors 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG240A Line Test Equipment 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG241A Repair Handling Duty 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG249C Main Exchange DLT - Capital 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG249M Main Exchange DLT - Current 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG254A Main Exchange - Intelligent Access & Messaging 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG255B Main Exchange Switchblock 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG257C Main Exchange Processors - Capital 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVAC

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG257M Main Exchange Processors - Current 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG260A Intelligent Contact Manager - PR0 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG276A CISL 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG280C AXE10 LE Processor - Capital 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG280M AXE10 LE Processor - Current 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG281C AXE10 LE DLT - Capital 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG281M AXE10 LE DLT Maintenance 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG282A AXE10 LE Switch Block 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG283A AXE10 LE Concentrator Set-Up 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG284A AXE10 LE Concentrator Duration 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG285C System X LE Processor - Capital 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG285M System X LE Processor - Current 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG286C System X LE - Capital 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG286M System X DLT Maintenance 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG287A System X LE Switch Block 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG288A System X LE Concentrator Set-Up 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG289A System X LE Concentrator Duration 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG300T OLO Point of Handover 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG301T SDH-Tier 0-Lk 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG311T SDH-Tier 1-STM1-Lk 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG313T SDH-Tier 1-STM4-Lk 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG315T SDH-Tier 1-STM16-Lk 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG321T SDH-Tier 2-STM1-Lk 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG323T SDH-Tier 2-STM4-Lk 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG325T SDH-Tier 2-STM16-Lk 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG331T SDH-Tier 3-STM1-Lk 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG333T SDH-Tier 3-STM4-Lk 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG335T SDH-Tier 3-STM16-Lk 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG341T SDH-Tier 4-STM1-Lk 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG343T SDH-Tier 4-STM4-Lk 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG345T SDH-Tier 4-STM16-Lk 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG350N WH Inner Core Fibre 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG351T SDH-TierSC -STM1-Lk 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG353T SDH-TierSC -STM4-Lk 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG355T SDH-TierSC -STM16-Lk 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG359T SDH-Traffic Grooming 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG361T PDH-Metal-2Mbits/s-Lk 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG365T PDH-Metal-34Mbits/s-Lk 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG367T PDH-Metal-140Mbits/s-Lk 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG371T PDH-Optical-2Mbits/s-Lk 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG373T PDH-Optical-8Mbits/s-Lk 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG375T PDH-Optical-34Mbits/s-Lk 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG377T PDH-Optical-140Mbits/s-Lk 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG379T PDH-Optical-565Mbits/s-Lk 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG381T MSH STM1 Link 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG383T MSH STM16 Link 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG385T MSH STM64 Link 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG391T PDH-Radio-8Mbits/s-Lk 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG393T PDH-Radio-34Mbits/s-Lk 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG395T PDH-Radio-140Mbits/s-Lk 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG399T PDH-Traffic Grooming 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG400T ACE/ENA Core Equipment 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG401A Netstream Equipment 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG405A DMS100 Call Centre Switches 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG408A Carrier Pre Selection Customer Set-Up 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVAC

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG411C Analogue Electric Capital 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG411P Analogue Connections 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG412C 64K Electronics Capital 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG412M 64K Electronics Maintenance 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG412P 64K Connections 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG413P Private Circuits Megastream and IX Conns 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG414M Private Circuits Intntl Anal IPLC Cur 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG415M Private Circuits Intntl Dig IPLC Current 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG421S Private Circuits Analogue Instn 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG422S Private Circuits Kilostream Instn 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG426S Private Circuits AccessLine Installation 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG440C ASDH 4x2MBit Capital 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG440M ASDH 4x2MBit Maintenance 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG441C ASDH 16x2MBit Capital 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG441M ASDH 16x2MBit Maintenance 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG442C 2MBit Copper Electric Capital 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG442M 2MBit Copper Electric Maintenance 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG443C 2MBit Fibre Electric Capital 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG443M 2MBit Fibre Electric Maintenance 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG444C 34MBit Fibre Electric Capital 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG444M 34MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG445C 140MBit Fibre Electric Capital 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG445M 140MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG446C 622MBit Fibre Elect. Capital 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG446M 622MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG447A SHDS Electronics 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG461A Private Circuits Test & Maintenance Sys 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG462A Private Circuits Customer Premises 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG463A Private Circuits Testing 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG483A Flexible Bandwidth Services 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG502B SG&A Openreach Sales Product Management 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG504B Number portability operational management 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG505A SG & A Private Circuits 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG506N SG & A PPC (Wholesale) 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG511M Interconnect OCP Maintenance 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG511P Interconnect OCP Provision 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG512A Product Management Policy & Planning IX OLO 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG570B OR Service Centre - Provision WLR PSTN/ISDN2 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG571B OR Service Centre - Provision WLR ISDN30 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG572B OR Service Centre - Provision LLU 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG573B OR Service Centre - Provision Ethernet 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG574B OR Service Centre - Provision NGA 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG575B OR Service Centre - Assurance WLR PSTN/ISDN2 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG576B OR Service Centre - Assurance WLR ISDN30 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG577B OR Service Centre - Assurance LLU 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG578B OR Service Centre - Assurance Ethernet 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG579B OR Service Centre - Assurance NGA 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG580B Broadband Boost 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG583N SG&A Wholesale Residual 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG584N SG&A Wholesale Other 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG585A SG&A downstream Residual 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG586N SG&A Interconnect 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG609N SG&A Broadband 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG622A Public Payphones Operations 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG651B Number Portability-SetUCostOMCactivities 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVAC

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG653A ATM Customer Interface 2mb Cards 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG654A ATM Customer Interface 34mb Cards 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG656A ATM Network Switching 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG657A Framestream Switch 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG658A ATM Customer Interface >155mb Cards 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG659A ATM Network Interface Cards 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG667A IP International Peering 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG668A IP Network Management 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG669A IP Network Dial IP 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG670A IP Network Fixed Access 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG671A IP Network VPN 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG672A IP Network Broadband 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG673A IP Network BT Intranet 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG674A IP Core/Colossus 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG675A IP VOIP Infrastructure 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG676A IP Applications 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG678A SIP servers 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG721A Circuit Provision Digital Higher Order 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG722A Circuit Provision Digital Public Network 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG723A Circuit Provision Analogue Public Nwk 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG732A Generic Data Amendments Network Costs 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG761A Special Applications SMDS 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG771A Special Applications Other Development 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG772A Openreach Systems & Development (Product Specific) 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG823P BT Own Use Private Circuits 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG855A Border Gateway & Signalling Firewall 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG856A CMSAN ISDN2 cards 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG857A CMSAN Combi Cards BB element 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG858A CMSAN Combi Cards Voice element 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG859A CMSAN Control Access 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG860A CMSAN Control Transport 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG861A CMSAN ISDN30 cards 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG862A CMSAN Low Band SDSL cards =<2Mb 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG863A CMSAN-FMSAN Length 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG864A CMSAN-FMSAN Link 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG865A Core-Core Length 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG866A Core-Core Link 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG867A Ethernet NTE 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG869A FMSAN Control Transport 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG872A FMSAN TDM cards 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG873A FMSAN to WDM Length 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG874A FMSAN to WDM Link 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG875A INODE -Nwk features 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG876A INODE-Voice Call Set-Up 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG877A ISDN30 NTE 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG878A METRO BB LNS 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG879A METRO BBL3 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG880A METRO BEA - Broadband Edge Aggregator 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG881A METRO BRAS - Broadband Remote Access Server 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG882A METRO FER - Front End Router 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG885A Metro-Core Length 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG886A Metro-Core Link 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG887A METRO-Edge Ethernet Bandwidth 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG888A METRO-Edge Ethernet Port 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG889A METRO-Infrastructure Ethernet 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVAC

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG890A METRO-Media Gateway 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG892A METRO-Sync Racks 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG893A MSPE Routers 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG895A P Router (large) CORE 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG896A P Router METRO 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG898A Core Directors 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG899A WDM to Metro links Link 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG900A WDM to Metro links: Length 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG901A Ethernet Switches 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG902A Ethernet Switch Access Cards 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG911A Operator Services OA Inland 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG912A Operator Services OA International 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG924A DQ Non Chargeable 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG933A Phonebooks 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG950C GEA Access Fibre Spine 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG950M GEA Access Fibre Spine Maintenance 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG951C GEA Distribution Fibre 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG951M GEA Distribution Fibre Maintenance 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG952C GEA Electronics 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG953C GEA DSLAM & Cabinets 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG954C GEA Customer Site Installations 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG955M GEA FTTC Repairs 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG956M GEA FTTP Repairs 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG957P GEA FTTP Provisions 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG958P GEA FTTC Provisions 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG959C Access Distribution Fibre 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG980R Openreach Repayment Works 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG981R Openreach Time Related Charges 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG982R Openreach Managed Services for Wholesale 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG984R Openreach Managed Services for Global 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG985R Openreach Managed Services for Retail Other 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG989A Special Fault Investigation 2.13 Other Fixed Assets LNV New Vehicles - Leased See Lead CoW >>> NVACPG115C Local Lines Access Radio Capital Capital 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG124A ISDN30 Capital / Maintenance 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG127A PSTN Line Cards 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG128A ISDN2/Highway Line Cards 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG132N WH LLU Hostel Rentals 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG152N DSL Rentals overheads (Wholesale) 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG213C Local Exchanges UXD Capital 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG224A Universal Card Platform Equipment 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG227A Main Exchanges ASUs 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG228A Signalling Transfer Point and Edge Link Monitors 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG229A Signalling Point Relay and Core Link Monitors 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG249C Main Exchange DLT - Capital 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG254A Main Exchange - Intelligent Access & Messaging 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG255B Main Exchange Switchblock 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG257C Main Exchange Processors - Capital 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG260A Intelligent Contact Manager - PR0 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG276A CISL 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG280C AXE10 LE Processor - Capital 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG281C AXE10 LE DLT - Capital 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG282A AXE10 LE Switch Block 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG283A AXE10 LE Concentrator Set-Up 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG284A AXE10 LE Concentrator Duration 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG285C System X LE Processor - Capital 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPL

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG286C System X LE - Capital 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG287A System X LE Switch Block 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG288A System X LE Concentrator Set-Up 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG289A System X LE Concentrator Duration 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG301T SDH-Tier 0-Lk 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG311T SDH-Tier 1-STM1-Lk 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG313T SDH-Tier 1-STM4-Lk 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG315T SDH-Tier 1-STM16-Lk 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG321T SDH-Tier 2-STM1-Lk 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG323T SDH-Tier 2-STM4-Lk 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG325T SDH-Tier 2-STM16-Lk 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG331T SDH-Tier 3-STM1-Lk 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG333T SDH-Tier 3-STM4-Lk 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG335T SDH-Tier 3-STM16-Lk 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG341T SDH-Tier 4-STM1-Lk 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG343T SDH-Tier 4-STM4-Lk 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG345T SDH-Tier 4-STM16-Lk 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG351T SDH-TierSC -STM1-Lk 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG353T SDH-TierSC -STM4-Lk 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG355T SDH-TierSC -STM16-Lk 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG359T SDH-Traffic Grooming 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG361T PDH-Metal-2Mbits/s-Lk 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG371T PDH-Optical-2Mbits/s-Lk 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG373T PDH-Optical-8Mbits/s-Lk 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG375T PDH-Optical-34Mbits/s-Lk 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG377T PDH-Optical-140Mbits/s-Lk 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG379T PDH-Optical-565Mbits/s-Lk 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG381T MSH STM1 Link 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG383T MSH STM16 Link 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG385T MSH STM64 Link 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG391T PDH-Radio-8Mbits/s-Lk 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG393T PDH-Radio-34Mbits/s-Lk 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG395T PDH-Radio-140Mbits/s-Lk 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG399T PDH-Traffic Grooming 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG400T ACE/ENA Core Equipment 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG405A DMS100 Call Centre Switches 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG412C 64K Electronics Capital 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG440C ASDH 4x2MBit Capital 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG441C ASDH 16x2MBit Capital 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG442C 2MBit Copper Electric Capital 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG443C 2MBit Fibre Electric Capital 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG444C 34MBit Fibre Electric Capital 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG445C 140MBit Fibre Electric Capital 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG446C 622MBit Fibre Elect. Capital 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG447A SHDS Electronics 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG653A ATM Customer Interface 2mb Cards 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG654A ATM Customer Interface 34mb Cards 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG656A ATM Network Switching 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG657A Framestream Switch 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG658A ATM Customer Interface >155mb Cards 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG659A ATM Network Interface Cards 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG668A IP Network Management 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG670A IP Network Fixed Access 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG671A IP Network VPN 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG672A IP Network Broadband 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPL

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG673A IP Network BT Intranet 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG674A IP Core/Colossus 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG675A IP VOIP Infrastructure 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG678A SIP servers 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG857A CMSAN Combi Cards BB element 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG858A CMSAN Combi Cards Voice element 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG859A CMSAN Control Access 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG860A CMSAN Control Transport 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG861A CMSAN ISDN30 cards 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG862A CMSAN Low Band SDSL cards =<2Mb 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG864A CMSAN-FMSAN Link 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG866A Core-Core Link 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG869A FMSAN Control Transport 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG872A FMSAN TDM cards 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG874A FMSAN to WDM Link 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG875A INODE -Nwk features 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG876A INODE-Voice Call Set-Up 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG878A METRO BB LNS 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG879A METRO BBL3 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG880A METRO BEA - Broadband Edge Aggregator 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG881A METRO BRAS - Broadband Remote Access Server 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG882A METRO FER - Front End Router 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG886A Metro-Core Link 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG887A METRO-Edge Ethernet Bandwidth 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG888A METRO-Edge Ethernet Port 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG889A METRO-Infrastructure Ethernet 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG890A METRO-Media Gateway 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG892A METRO-Sync Racks 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG893A MSPE Routers 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG895A P Router (large) CORE 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG896A P Router METRO 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG898A Core Directors 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG899A WDM to Metro links Link 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG901A Ethernet Switches 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG902A Ethernet Switch Access Cards 2.12 Property LPO Leased Plant - Other than Computers/Vehicles See Lead CoW >>> LTCPLPG111C Access Fibre Spine 2.2 Duct LQA Local Lines Fault Volume Reduction - Duct See Lead CoW >>> LDDPG117C E Side Copper Capital 2.2 Duct LQA Local Lines Fault Volume Reduction - Duct See Lead CoW >>> LDDPG118C D Side Copper Capital 2.2 Duct LQA Local Lines Fault Volume Reduction - Duct See Lead CoW >>> LDDPG130A Local Loop Unbundling Tie Cables 2.2 Duct LQA Local Lines Fault Volume Reduction - Duct See Lead CoW >>> LDDPG170B OR Backhaul Fibre 2.2 Duct LQA Local Lines Fault Volume Reduction - Duct See Lead CoW >>> LDDPG350N WH Inner Core Fibre 2.2 Duct LQA Local Lines Fault Volume Reduction - Duct See Lead CoW >>> LDDPG950C GEA Access Fibre Spine 2.2 Duct LQA Local Lines Fault Volume Reduction - Duct See Lead CoW >>> LDDPG951C GEA Distribution Fibre 2.2 Duct LQA Local Lines Fault Volume Reduction - Duct See Lead CoW >>> LDDPG959C Access Distribution Fibre 2.2 Duct LQA Local Lines Fault Volume Reduction - Duct See Lead CoW >>> LDDPG118C D Side Copper Capital 2.3 Local Cable LQD Local Line Plant Improvement, Dist'bn-side Cable See Lead CoW >>> LDCPG117C E Side Copper Capital 2.3 Local Cable LQM Local Line Plant Improvement, Main-side Cable See Lead CoW >>> LDCPG130A Local Loop Unbundling Tie Cables 2.3 Local Cable LQM Local Line Plant Improvement, Main-side Cable See Lead CoW >>> LDCPG111C Access Fibre Spine 2.2 Duct LSA Local Lines Asset Assurance Program - Duct See Lead CoW >>> LDDPG117C E Side Copper Capital 2.2 Duct LSA Local Lines Asset Assurance Program - Duct See Lead CoW >>> LDDPG118C D Side Copper Capital 2.2 Duct LSA Local Lines Asset Assurance Program - Duct See Lead CoW >>> LDDPG130A Local Loop Unbundling Tie Cables 2.2 Duct LSA Local Lines Asset Assurance Program - Duct See Lead CoW >>> LDDPG170B OR Backhaul Fibre 2.2 Duct LSA Local Lines Asset Assurance Program - Duct See Lead CoW >>> LDDPG350N WH Inner Core Fibre 2.2 Duct LSA Local Lines Asset Assurance Program - Duct See Lead CoW >>> LDDPG950C GEA Access Fibre Spine 2.2 Duct LSA Local Lines Asset Assurance Program - Duct See Lead CoW >>> LDDPG951C GEA Distribution Fibre 2.2 Duct LSA Local Lines Asset Assurance Program - Duct See Lead CoW >>> LDD

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG959C Access Distribution Fibre 2.2 Duct LSA Local Lines Asset Assurance Program - Duct See Lead CoW >>> LDDPG118C D Side Copper Capital 2.3 Local Cable LSB Local Lines Safety Program - Cable See Lead CoW >>> LDCPG129A Pair Gain 2.3 Local Cable LSC Const, Local Line Electronic Systems for Copper HistoricPG111C Access Fibre Spine 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG111M Local Lines Fibre Cable Current 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG114L ISDN30 Connections 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG115C Local Lines Access Radio Capital Capital 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG115M Local Lines Access Radio Current 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG117C E Side Copper Capital 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG117M E Side Copper Current 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG118C D Side Copper Capital 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG118M D Side Copper Current 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG119A Telephony Over Passive Optical Network 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG121M Business PSTN Maintenance 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG122M Residential PSTN Maintenance 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG123M ISDN2 / Highway Maintenance 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG124A ISDN30 Capital / Maintenance 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG127A PSTN Line Cards 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG128A ISDN2/Highway Line Cards 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG129A Pair Gain 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG130A Local Loop Unbundling Tie Cables 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG132B OR LLU Hostel Rentals 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG132N WH LLU Hostel Rentals 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG136A Local Loop Unbundling Surveys 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG136N WH LLU Room Build 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG140A Routing and Records 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG142A MDF Hardware Jumpering 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG143A Software Jumpering 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG145B ADSL Connections (Openreach) 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG145N ADSL Connections (Wholesale) 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG147B SDSL Connections (Openreach) 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG147N SDSL Connections (Wholesale) 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG149A Dropwire Capital 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG150A ISDN2 Specific 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG151B TAMS (Openreach) 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG151N TAMS (Wholesale) 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG152B DSL Rentals (Openreach) 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG152N DSL Rentals overheads (Wholesale) 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG153N DSL Rentals depreciation (Wholesale) 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG170B OR Backhaul Fibre 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG197A FTTC Service Delivery & Development 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG198A FTTP Development 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG213C Local Exchanges UXD Capital 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG213M Local Exchanges UXD Current 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG216C Local Exchanges General Switchboards Cap 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG216M Local Exchanges General Switchboards Cur 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG217E LE Frames Capital (Openreach) 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG217F LE Frames Current (Openreach) 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG217Q LE Frames Capital (Wholesale) 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG217R LE Frames Current (Wholesale) 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG219M Local Exch Operations & Surveillance Cur 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG224A Universal Card Platform Equipment 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG227A Main Exchanges ASUs 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG228A Signalling Transfer Point and Edge Link Monitors 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG229A Signalling Point Relay and Core Link Monitors 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLAND

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG240A Line Test Equipment 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG241A Repair Handling Duty 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG249C Main Exchange DLT - Capital 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG249M Main Exchange DLT - Current 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG254A Main Exchange - Intelligent Access & Messaging 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG255B Main Exchange Switchblock 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG257C Main Exchange Processors - Capital 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG257M Main Exchange Processors - Current 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG260A Intelligent Contact Manager - PR0 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG276A CISL 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG280C AXE10 LE Processor - Capital 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG280M AXE10 LE Processor - Current 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG281C AXE10 LE DLT - Capital 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG281M AXE10 LE DLT Maintenance 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG282A AXE10 LE Switch Block 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG283A AXE10 LE Concentrator Set-Up 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG284A AXE10 LE Concentrator Duration 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG285C System X LE Processor - Capital 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG285M System X LE Processor - Current 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG286C System X LE - Capital 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG286M System X DLT Maintenance 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG287A System X LE Switch Block 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG288A System X LE Concentrator Set-Up 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG289A System X LE Concentrator Duration 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG300T OLO Point of Handover 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG301T SDH-Tier 0-Lk 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG311T SDH-Tier 1-STM1-Lk 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG313T SDH-Tier 1-STM4-Lk 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG315T SDH-Tier 1-STM16-Lk 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG321T SDH-Tier 2-STM1-Lk 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG323T SDH-Tier 2-STM4-Lk 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG325T SDH-Tier 2-STM16-Lk 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG331T SDH-Tier 3-STM1-Lk 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG333T SDH-Tier 3-STM4-Lk 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG335T SDH-Tier 3-STM16-Lk 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG341T SDH-Tier 4-STM1-Lk 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG343T SDH-Tier 4-STM4-Lk 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG345T SDH-Tier 4-STM16-Lk 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG350N WH Inner Core Fibre 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG351T SDH-TierSC -STM1-Lk 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG353T SDH-TierSC -STM4-Lk 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG355T SDH-TierSC -STM16-Lk 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG359T SDH-Traffic Grooming 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG361T PDH-Metal-2Mbits/s-Lk 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG365T PDH-Metal-34Mbits/s-Lk 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG367T PDH-Metal-140Mbits/s-Lk 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG371T PDH-Optical-2Mbits/s-Lk 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG373T PDH-Optical-8Mbits/s-Lk 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG375T PDH-Optical-34Mbits/s-Lk 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG377T PDH-Optical-140Mbits/s-Lk 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG379T PDH-Optical-565Mbits/s-Lk 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG381T MSH STM1 Link 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG383T MSH STM16 Link 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG385T MSH STM64 Link 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG391T PDH-Radio-8Mbits/s-Lk 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLAND

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG393T PDH-Radio-34Mbits/s-Lk 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG395T PDH-Radio-140Mbits/s-Lk 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG399T PDH-Traffic Grooming 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG400T ACE/ENA Core Equipment 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG401A Netstream Equipment 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG405A DMS100 Call Centre Switches 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG408A Carrier Pre Selection Customer Set-Up 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG411C Analogue Electric Capital 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG411P Analogue Connections 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG412C 64K Electronics Capital 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG412M 64K Electronics Maintenance 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG412P 64K Connections 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG413P Private Circuits Megastream and IX Conns 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG414M Private Circuits Intntl Anal IPLC Cur 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG415M Private Circuits Intntl Dig IPLC Current 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG421S Private Circuits Analogue Instn 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG422S Private Circuits Kilostream Instn 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG426S Private Circuits AccessLine Installation 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG440C ASDH 4x2MBit Capital 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG440M ASDH 4x2MBit Maintenance 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG441C ASDH 16x2MBit Capital 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG441M ASDH 16x2MBit Maintenance 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG442C 2MBit Copper Electric Capital 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG442M 2MBit Copper Electric Maintenance 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG443C 2MBit Fibre Electric Capital 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG443M 2MBit Fibre Electric Maintenance 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG444C 34MBit Fibre Electric Capital 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG444M 34MBit Fibre Elect. Maintenance 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG445C 140MBit Fibre Electric Capital 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG445M 140MBit Fibre Elect. Maintenance 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG446C 622MBit Fibre Elect. Capital 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG446M 622MBit Fibre Elect. Maintenance 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG447A SHDS Electronics 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG461A Private Circuits Test & Maintenance Sys 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG462A Private Circuits Customer Premises 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG463A Private Circuits Testing 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG483A Flexible Bandwidth Services 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG502B SG&A Openreach Sales Product Management 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG504B Number portability operational management 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG505A SG & A Private Circuits 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG506N SG & A PPC (Wholesale) 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG511M Interconnect OCP Maintenance 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG511P Interconnect OCP Provision 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG512A Product Management Policy & Planning IX OLO 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG570B OR Service Centre - Provision WLR PSTN/ISDN2 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG571B OR Service Centre - Provision WLR ISDN30 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG572B OR Service Centre - Provision LLU 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG573B OR Service Centre - Provision Ethernet 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG574B OR Service Centre - Provision NGA 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG575B OR Service Centre - Assurance WLR PSTN/ISDN2 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG576B OR Service Centre - Assurance WLR ISDN30 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG577B OR Service Centre - Assurance LLU 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG578B OR Service Centre - Assurance Ethernet 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG579B OR Service Centre - Assurance NGA 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG580B Broadband Boost 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLAND

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG583N SG&A Wholesale Residual 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG584N SG&A Wholesale Other 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG585A SG&A downstream Residual 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG586N SG&A Interconnect 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG609N SG&A Broadband 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG622A Public Payphones Operations 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG651B Number Portability-SetUCostOMCactivities 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG653A ATM Customer Interface 2mb Cards 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG654A ATM Customer Interface 34mb Cards 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG656A ATM Network Switching 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG657A Framestream Switch 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG658A ATM Customer Interface >155mb Cards 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG659A ATM Network Interface Cards 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG667A IP International Peering 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG668A IP Network Management 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG669A IP Network Dial IP 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG670A IP Network Fixed Access 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG671A IP Network VPN 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG672A IP Network Broadband 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG673A IP Network BT Intranet 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG674A IP Core/Colossus 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG675A IP VOIP Infrastructure 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG676A IP Applications 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG678A SIP servers 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG721A Circuit Provision Digital Higher Order 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG722A Circuit Provision Digital Public Network 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG723A Circuit Provision Analogue Public Nwk 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG732A Generic Data Amendments Network Costs 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG761A Special Applications SMDS 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG771A Special Applications Other Development 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG772A Openreach Systems & Development (Product Specific) 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG823P BT Own Use Private Circuits 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG855A Border Gateway & Signalling Firewall 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG856A CMSAN ISDN2 cards 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG857A CMSAN Combi Cards BB element 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG858A CMSAN Combi Cards Voice element 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG859A CMSAN Control Access 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG860A CMSAN Control Transport 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG861A CMSAN ISDN30 cards 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG862A CMSAN Low Band SDSL cards =<2Mb 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG863A CMSAN-FMSAN Length 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG864A CMSAN-FMSAN Link 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG865A Core-Core Length 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG866A Core-Core Link 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG867A Ethernet NTE 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG869A FMSAN Control Transport 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG872A FMSAN TDM cards 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG873A FMSAN to WDM Length 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG874A FMSAN to WDM Link 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG875A INODE -Nwk features 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG876A INODE-Voice Call Set-Up 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG877A ISDN30 NTE 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG878A METRO BB LNS 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG879A METRO BBL3 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG880A METRO BEA - Broadband Edge Aggregator 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLAND

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG881A METRO BRAS - Broadband Remote Access Server 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG882A METRO FER - Front End Router 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG885A Metro-Core Length 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG886A Metro-Core Link 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG887A METRO-Edge Ethernet Bandwidth 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG888A METRO-Edge Ethernet Port 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG889A METRO-Infrastructure Ethernet 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG890A METRO-Media Gateway 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG892A METRO-Sync Racks 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG893A MSPE Routers 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG895A P Router (large) CORE 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG896A P Router METRO 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG898A Core Directors 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG899A WDM to Metro links Link 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG900A WDM to Metro links: Length 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG901A Ethernet Switches 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG902A Ethernet Switch Access Cards 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG911A Operator Services OA Inland 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG912A Operator Services OA International 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG924A DQ Non Chargeable 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG933A Phonebooks 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG950C GEA Access Fibre Spine 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG950M GEA Access Fibre Spine Maintenance 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG951C GEA Distribution Fibre 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG951M GEA Distribution Fibre Maintenance 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG952C GEA Electronics 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG953C GEA DSLAM & Cabinets 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG954C GEA Customer Site Installations 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG955M GEA FTTC Repairs 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG956M GEA FTTP Repairs 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG957P GEA FTTP Provisions 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG958P GEA FTTC Provisions 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG959C Access Distribution Fibre 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG980R Openreach Repayment Works 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG981R Openreach Time Related Charges 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG982R Openreach Managed Services for Wholesale 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG984R Openreach Managed Services for Global 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG985R Openreach Managed Services for Retail Other 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG989A Special Fault Investigation 2.12 Property LSL Land Shortlease (see SITSL) See Lead CoW >>> GSLANDPG361T PDH-Metal-2Mbits/s-Lk 2.7 UK Transmission - exc LTME Network Transmission Monitoring Equipment HistoricPG367T PDH-Metal-140Mbits/s-Lk 2.7 UK Transmission - exc LTME Network Transmission Monitoring Equipment HistoricPG371T PDH-Optical-2Mbits/s-Lk 2.7 UK Transmission - exc LTME Network Transmission Monitoring Equipment HistoricPG373T PDH-Optical-8Mbits/s-Lk 2.7 UK Transmission - exc LTME Network Transmission Monitoring Equipment HistoricPG375T PDH-Optical-34Mbits/s-Lk 2.7 UK Transmission - exc LTME Network Transmission Monitoring Equipment HistoricPG377T PDH-Optical-140Mbits/s-Lk 2.7 UK Transmission - exc LTME Network Transmission Monitoring Equipment HistoricPG379T PDH-Optical-565Mbits/s-Lk 2.7 UK Transmission - exc LTME Network Transmission Monitoring Equipment HistoricPG213C Local Exchanges UXD Capital 2.8 Local Exchanges LUX Construction, Local UXD5 Exchange HistoricPG151B TAMS (Openreach) 2.13 Other Fixed Assets LXTM Construction, Local Exch Test & Measure Equip HistoricPG151N TAMS (Wholesale) 2.13 Other Fixed Assets LXTM Construction, Local Exch Test & Measure Equip HistoricPG240A Line Test Equipment 2.13 Other Fixed Assets LXTM Construction, Local Exch Test & Measure Equip HistoricPG124A ISDN30 Capital / Maintenance 2.8 Local Exchanges LYX Construction, Local System Y Exchange HistoricPG127A PSTN Line Cards 2.8 Local Exchanges LYX Construction, Local System Y Exchange HistoricPG128A ISDN2/Highway Line Cards 2.8 Local Exchanges LYX Construction, Local System Y Exchange HistoricPG280C AXE10 LE Processor - Capital 2.8 Local Exchanges LYX Construction, Local System Y Exchange HistoricPG281C AXE10 LE DLT - Capital 2.8 Local Exchanges LYX Construction, Local System Y Exchange Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG282A AXE10 LE Switch Block 2.8 Local Exchanges LYX Construction, Local System Y Exchange HistoricPG283A AXE10 LE Concentrator Set-Up 2.8 Local Exchanges LYX Construction, Local System Y Exchange HistoricPG284A AXE10 LE Concentrator Duration 2.8 Local Exchanges LYX Construction, Local System Y Exchange HistoricPG761A Special Applications SMDS 2.13 Other Fixed Assets MANP Provision/Installation of Metropolitan area network HistoricPG249C Main Exchange DLT - Capital 2.9 Main Exchanges MDX Construction, Main Network Switching Digital HistoricPG254A Main Exchange - Intelligent Access & Messaging 2.9 Main Exchanges MDX Construction, Main Network Switching Digital HistoricPG255B Main Exchange Switchblock 2.9 Main Exchanges MDX Construction, Main Network Switching Digital HistoricPG257C Main Exchange Processors - Capital 2.9 Main Exchanges MDX Construction, Main Network Switching Digital HistoricPG878A METRO BB LNS 2.11 21st CN METAL Alcatel Metro Node Absolute (NBV/GBV)PG879A METRO BBL3 2.11 21st CN METAL Alcatel Metro Node Absolute (NBV/GBV)PG880A METRO BEA - Broadband Edge Aggregator 2.11 21st CN METAL Alcatel Metro Node Absolute (NBV/GBV)PG881A METRO BRAS - Broadband Remote Access Server 2.11 21st CN METAL Alcatel Metro Node Absolute (NBV/GBV)PG882A METRO FER - Front End Router 2.11 21st CN METAL Alcatel Metro Node Absolute (NBV/GBV)PG887A METRO-Edge Ethernet Bandwidth 2.11 21st CN METAL Alcatel Metro Node Absolute (NBV/GBV)PG888A METRO-Edge Ethernet Port 2.11 21st CN METAL Alcatel Metro Node Absolute (NBV/GBV)PG889A METRO-Infrastructure Ethernet 2.11 21st CN METAL Alcatel Metro Node Absolute (NBV/GBV)PG890A METRO-Media Gateway 2.11 21st CN METAL Alcatel Metro Node Absolute (NBV/GBV)PG892A METRO-Sync Racks 2.11 21st CN METAL Alcatel Metro Node Absolute (NBV/GBV)PG893A MSPE Routers 2.11 21st CN METAL Alcatel Metro Node Absolute (NBV/GBV)PG895A P Router (large) CORE 2.11 21st CN METAL Alcatel Metro Node Absolute (NBV/GBV)PG896A P Router METRO 2.11 21st CN METAL Alcatel Metro Node Absolute (NBV/GBV)PG898A Core Directors 2.11 21st CN METAL Alcatel Metro Node Absolute (NBV/GBV)PG878A METRO BB LNS 2.11 21st CN METCI Cisco Metro Node Absolute (NBV/GBV)PG879A METRO BBL3 2.11 21st CN METCI Cisco Metro Node Absolute (NBV/GBV)PG880A METRO BEA - Broadband Edge Aggregator 2.11 21st CN METCI Cisco Metro Node Absolute (NBV/GBV)PG881A METRO BRAS - Broadband Remote Access Server 2.11 21st CN METCI Cisco Metro Node Absolute (NBV/GBV)PG882A METRO FER - Front End Router 2.11 21st CN METCI Cisco Metro Node Absolute (NBV/GBV)PG887A METRO-Edge Ethernet Bandwidth 2.11 21st CN METCI Cisco Metro Node Absolute (NBV/GBV)PG888A METRO-Edge Ethernet Port 2.11 21st CN METCI Cisco Metro Node Absolute (NBV/GBV)PG889A METRO-Infrastructure Ethernet 2.11 21st CN METCI Cisco Metro Node Absolute (NBV/GBV)PG890A METRO-Media Gateway 2.11 21st CN METCI Cisco Metro Node Absolute (NBV/GBV)PG892A METRO-Sync Racks 2.11 21st CN METCI Cisco Metro Node Absolute (NBV/GBV)PG893A MSPE Routers 2.11 21st CN METCI Cisco Metro Node Absolute (NBV/GBV)PG895A P Router (large) CORE 2.11 21st CN METCI Cisco Metro Node Absolute (NBV/GBV)PG896A P Router METRO 2.11 21st CN METCI Cisco Metro Node Absolute (NBV/GBV)PG898A Core Directors 2.11 21st CN METCI Cisco Metro Node Absolute (NBV/GBV)PG878A METRO BB LNS 2.11 21st CN METCN Ciena Metro /Core HistoricPG879A METRO BBL3 2.11 21st CN METCN Ciena Metro /Core HistoricPG880A METRO BEA - Broadband Edge Aggregator 2.11 21st CN METCN Ciena Metro /Core HistoricPG881A METRO BRAS - Broadband Remote Access Server 2.11 21st CN METCN Ciena Metro /Core HistoricPG882A METRO FER - Front End Router 2.11 21st CN METCN Ciena Metro /Core HistoricPG887A METRO-Edge Ethernet Bandwidth 2.11 21st CN METCN Ciena Metro /Core HistoricPG888A METRO-Edge Ethernet Port 2.11 21st CN METCN Ciena Metro /Core HistoricPG889A METRO-Infrastructure Ethernet 2.11 21st CN METCN Ciena Metro /Core HistoricPG890A METRO-Media Gateway 2.11 21st CN METCN Ciena Metro /Core HistoricPG892A METRO-Sync Racks 2.11 21st CN METCN Ciena Metro /Core HistoricPG893A MSPE Routers 2.11 21st CN METCN Ciena Metro /Core HistoricPG895A P Router (large) CORE 2.11 21st CN METCN Ciena Metro /Core HistoricPG896A P Router METRO 2.11 21st CN METCN Ciena Metro /Core HistoricPG898A Core Directors 2.11 21st CN METCN Ciena Metro /Core HistoricPG878A METRO BB LNS 2.11 21st CN METSI Siemens Metro Node Absolute (NBV/GBV)PG879A METRO BBL3 2.11 21st CN METSI Siemens Metro Node Absolute (NBV/GBV)PG880A METRO BEA - Broadband Edge Aggregator 2.11 21st CN METSI Siemens Metro Node Absolute (NBV/GBV)PG881A METRO BRAS - Broadband Remote Access Server 2.11 21st CN METSI Siemens Metro Node Absolute (NBV/GBV)PG882A METRO FER - Front End Router 2.11 21st CN METSI Siemens Metro Node Absolute (NBV/GBV)

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG887A METRO-Edge Ethernet Bandwidth 2.11 21st CN METSI Siemens Metro Node Absolute (NBV/GBV)PG888A METRO-Edge Ethernet Port 2.11 21st CN METSI Siemens Metro Node Absolute (NBV/GBV)PG889A METRO-Infrastructure Ethernet 2.11 21st CN METSI Siemens Metro Node Absolute (NBV/GBV)PG890A METRO-Media Gateway 2.11 21st CN METSI Siemens Metro Node Absolute (NBV/GBV)PG892A METRO-Sync Racks 2.11 21st CN METSI Siemens Metro Node Absolute (NBV/GBV)PG893A MSPE Routers 2.11 21st CN METSI Siemens Metro Node Absolute (NBV/GBV)PG895A P Router (large) CORE 2.11 21st CN METSI Siemens Metro Node Absolute (NBV/GBV)PG896A P Router METRO 2.11 21st CN METSI Siemens Metro Node Absolute (NBV/GBV)PG898A Core Directors 2.11 21st CN METSI Siemens Metro Node Absolute (NBV/GBV)PG771A Special Applications Other Development 2.3 Local Cable MICRO Microconnect HistoricPG111C Access Fibre Spine 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG111M Local Lines Fibre Cable Current 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG114L ISDN30 Connections 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG115C Local Lines Access Radio Capital Capital 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG115M Local Lines Access Radio Current 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG117C E Side Copper Capital 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG117M E Side Copper Current 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG118C D Side Copper Capital 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG118M D Side Copper Current 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG121M Business PSTN Maintenance 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG122M Residential PSTN Maintenance 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG123M ISDN2 / Highway Maintenance 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG124A ISDN30 Capital / Maintenance 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG127A PSTN Line Cards 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG128A ISDN2/Highway Line Cards 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG130A Local Loop Unbundling Tie Cables 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG132N WH LLU Hostel Rentals 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG136N WH LLU Room Build 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG140A Routing and Records 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG142A MDF Hardware Jumpering 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG143A Software Jumpering 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG149A Dropwire Capital 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG150A ISDN2 Specific 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG151B TAMS (Openreach) 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG152B DSL Rentals (Openreach) 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG152N DSL Rentals overheads (Wholesale) 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG170B OR Backhaul Fibre 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG213C Local Exchanges UXD Capital 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG217E LE Frames Capital (Openreach) 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG217F LE Frames Current (Openreach) 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG224A Universal Card Platform Equipment 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG227A Main Exchanges ASUs 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG228A Signalling Transfer Point and Edge Link Monitors 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG229A Signalling Point Relay and Core Link Monitors 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG240A Line Test Equipment 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG241A Repair Handling Duty 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG249C Main Exchange DLT - Capital 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG254A Main Exchange - Intelligent Access & Messaging 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG255B Main Exchange Switchblock 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG257C Main Exchange Processors - Capital 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG260A Intelligent Contact Manager - PR0 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG276A CISL 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG280C AXE10 LE Processor - Capital 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG280M AXE10 LE Processor - Current 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG281C AXE10 LE DLT - Capital 2.13 Other Fixed Assets MMC Multimedia Capital Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG281M AXE10 LE DLT Maintenance 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG282A AXE10 LE Switch Block 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG283A AXE10 LE Concentrator Set-Up 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG284A AXE10 LE Concentrator Duration 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG285C System X LE Processor - Capital 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG285M System X LE Processor - Current 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG286C System X LE - Capital 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG286M System X DLT Maintenance 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG287A System X LE Switch Block 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG288A System X LE Concentrator Set-Up 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG289A System X LE Concentrator Duration 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG301T SDH-Tier 0-Lk 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG311T SDH-Tier 1-STM1-Lk 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG313T SDH-Tier 1-STM4-Lk 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG315T SDH-Tier 1-STM16-Lk 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG321T SDH-Tier 2-STM1-Lk 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG323T SDH-Tier 2-STM4-Lk 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG325T SDH-Tier 2-STM16-Lk 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG331T SDH-Tier 3-STM1-Lk 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG333T SDH-Tier 3-STM4-Lk 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG335T SDH-Tier 3-STM16-Lk 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG341T SDH-Tier 4-STM1-Lk 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG343T SDH-Tier 4-STM4-Lk 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG345T SDH-Tier 4-STM16-Lk 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG351T SDH-TierSC -STM1-Lk 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG353T SDH-TierSC -STM4-Lk 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG355T SDH-TierSC -STM16-Lk 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG359T SDH-Traffic Grooming 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG361T PDH-Metal-2Mbits/s-Lk 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG371T PDH-Optical-2Mbits/s-Lk 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG373T PDH-Optical-8Mbits/s-Lk 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG375T PDH-Optical-34Mbits/s-Lk 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG377T PDH-Optical-140Mbits/s-Lk 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG379T PDH-Optical-565Mbits/s-Lk 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG381T MSH STM1 Link 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG383T MSH STM16 Link 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG385T MSH STM64 Link 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG391T PDH-Radio-8Mbits/s-Lk 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG393T PDH-Radio-34Mbits/s-Lk 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG395T PDH-Radio-140Mbits/s-Lk 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG399T PDH-Traffic Grooming 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG400T ACE/ENA Core Equipment 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG405A DMS100 Call Centre Switches 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG408A Carrier Pre Selection Customer Set-Up 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG411P Analogue Connections 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG412C 64K Electronics Capital 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG412M 64K Electronics Maintenance 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG412P 64K Connections 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG413P Private Circuits Megastream and IX Conns 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG421S Private Circuits Analogue Instn 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG422S Private Circuits Kilostream Instn 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG440C ASDH 4x2MBit Capital 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG440M ASDH 4x2MBit Maintenance 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG441C ASDH 16x2MBit Capital 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG441M ASDH 16x2MBit Maintenance 2.13 Other Fixed Assets MMC Multimedia Capital Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG442C 2MBit Copper Electric Capital 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG442M 2MBit Copper Electric Maintenance 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG443C 2MBit Fibre Electric Capital 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG443M 2MBit Fibre Electric Maintenance 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG444C 34MBit Fibre Electric Capital 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG444M 34MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG445C 140MBit Fibre Electric Capital 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG445M 140MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG446C 622MBit Fibre Elect. Capital 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG446M 622MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG447A SHDS Electronics 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG461A Private Circuits Test & Maintenance Sys 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG462A Private Circuits Customer Premises 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG463A Private Circuits Testing 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG511P Interconnect OCP Provision 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG580B Broadband Boost 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG622A Public Payphones Operations 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG653A ATM Customer Interface 2mb Cards 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG654A ATM Customer Interface 34mb Cards 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG656A ATM Network Switching 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG657A Framestream Switch 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG658A ATM Customer Interface >155mb Cards 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG659A ATM Network Interface Cards 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG668A IP Network Management 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG670A IP Network Fixed Access 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG671A IP Network VPN 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG672A IP Network Broadband 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG673A IP Network BT Intranet 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG674A IP Core/Colossus 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG675A IP VOIP Infrastructure 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG678A SIP servers 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG722A Circuit Provision Digital Public Network 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG823P BT Own Use Private Circuits 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG857A CMSAN Combi Cards BB element 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG858A CMSAN Combi Cards Voice element 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG859A CMSAN Control Access 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG860A CMSAN Control Transport 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG861A CMSAN ISDN30 cards 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG862A CMSAN Low Band SDSL cards =<2Mb 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG864A CMSAN-FMSAN Link 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG866A Core-Core Link 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG867A Ethernet NTE 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG869A FMSAN Control Transport 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG872A FMSAN TDM cards 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG874A FMSAN to WDM Link 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG875A INODE -Nwk features 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG876A INODE-Voice Call Set-Up 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG878A METRO BB LNS 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG879A METRO BBL3 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG880A METRO BEA - Broadband Edge Aggregator 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG881A METRO BRAS - Broadband Remote Access Server 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG882A METRO FER - Front End Router 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG886A Metro-Core Link 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG887A METRO-Edge Ethernet Bandwidth 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG888A METRO-Edge Ethernet Port 2.13 Other Fixed Assets MMC Multimedia Capital Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG889A METRO-Infrastructure Ethernet 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG890A METRO-Media Gateway 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG892A METRO-Sync Racks 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG893A MSPE Routers 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG895A P Router (large) CORE 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG896A P Router METRO 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG898A Core Directors 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG899A WDM to Metro links Link 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG900A WDM to Metro links: Length 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG901A Ethernet Switches 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG902A Ethernet Switch Access Cards 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG911A Operator Services OA Inland 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG912A Operator Services OA International 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG924A DQ Non Chargeable 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG933A Phonebooks 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG950C GEA Access Fibre Spine 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG950M GEA Access Fibre Spine Maintenance 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG951C GEA Distribution Fibre 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG952C GEA Electronics 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG953C GEA DSLAM & Cabinets 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG954C GEA Customer Site Installations 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG958P GEA FTTC Provisions 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG959C Access Distribution Fibre 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG989A Special Fault Investigation 2.13 Other Fixed Assets MMC Multimedia Capital HistoricPG622A Public Payphones Operations 2.13 Other Fixed Assets MPH Installation of Managed Payphone Housings HistoricPG622A Public Payphones Operations 2.13 Other Fixed Assets MPM Installation of Managed Payphone Mechanisms HistoricPG985R Openreach Managed Services for Retail Other 2.13 Other Fixed Assets MPM Installation of Managed Payphone Mechanisms HistoricPG857A CMSAN Combi Cards BB element 2.11 21st CN MSANF Multi Service Aggregation Node - Fujitsu Absolute (NBV/GBV)PG858A CMSAN Combi Cards Voice element 2.11 21st CN MSANF Multi Service Aggregation Node - Fujitsu Absolute (NBV/GBV)PG859A CMSAN Control Access 2.11 21st CN MSANF Multi Service Aggregation Node - Fujitsu Absolute (NBV/GBV)PG860A CMSAN Control Transport 2.11 21st CN MSANF Multi Service Aggregation Node - Fujitsu Absolute (NBV/GBV)PG861A CMSAN ISDN30 cards 2.11 21st CN MSANF Multi Service Aggregation Node - Fujitsu Absolute (NBV/GBV)PG862A CMSAN Low Band SDSL cards =<2Mb 2.11 21st CN MSANF Multi Service Aggregation Node - Fujitsu Absolute (NBV/GBV)PG864A CMSAN-FMSAN Link 2.11 21st CN MSANF Multi Service Aggregation Node - Fujitsu Absolute (NBV/GBV)PG869A FMSAN Control Transport 2.11 21st CN MSANF Multi Service Aggregation Node - Fujitsu Absolute (NBV/GBV)PG872A FMSAN TDM cards 2.11 21st CN MSANF Multi Service Aggregation Node - Fujitsu Absolute (NBV/GBV)PG874A FMSAN to WDM Link 2.11 21st CN MSANF Multi Service Aggregation Node - Fujitsu Absolute (NBV/GBV)PG857A CMSAN Combi Cards BB element 2.11 21st CN MSANH Multi Service Aggregation Node - Huawei Absolute (NBV/GBV)PG858A CMSAN Combi Cards Voice element 2.11 21st CN MSANH Multi Service Aggregation Node - Huawei Absolute (NBV/GBV)PG859A CMSAN Control Access 2.11 21st CN MSANH Multi Service Aggregation Node - Huawei Absolute (NBV/GBV)PG860A CMSAN Control Transport 2.11 21st CN MSANH Multi Service Aggregation Node - Huawei Absolute (NBV/GBV)PG861A CMSAN ISDN30 cards 2.11 21st CN MSANH Multi Service Aggregation Node - Huawei Absolute (NBV/GBV)PG862A CMSAN Low Band SDSL cards =<2Mb 2.11 21st CN MSANH Multi Service Aggregation Node - Huawei Absolute (NBV/GBV)PG864A CMSAN-FMSAN Link 2.11 21st CN MSANH Multi Service Aggregation Node - Huawei Absolute (NBV/GBV)PG869A FMSAN Control Transport 2.11 21st CN MSANH Multi Service Aggregation Node - Huawei Absolute (NBV/GBV)PG872A FMSAN TDM cards 2.11 21st CN MSANH Multi Service Aggregation Node - Huawei Absolute (NBV/GBV)PG874A FMSAN to WDM Link 2.11 21st CN MSANH Multi Service Aggregation Node - Huawei Absolute (NBV/GBV)PG170B OR Backhaul Fibre 2.7 UK Transmission - exc MUC Construction, Main Underground Cable HistoricPG350N WH Inner Core Fibre 2.7 UK Transmission - exc MUC Construction, Main Underground Cable HistoricPG863A CMSAN-FMSAN Length 2.7 UK Transmission - exc MUC Construction, Main Underground Cable HistoricPG865A Core-Core Length 2.7 UK Transmission - exc MUC Construction, Main Underground Cable HistoricPG873A FMSAN to WDM Length 2.7 UK Transmission - exc MUC Construction, Main Underground Cable HistoricPG885A Metro-Core Length 2.7 UK Transmission - exc MUC Construction, Main Underground Cable HistoricPG900A WDM to Metro links: Length 2.7 UK Transmission - exc MUC Construction, Main Underground Cable HistoricPG111C Access Fibre Spine 2.2 Duct MUD Construction, Main Underground Duct See Lead CoW >>> LDD

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG117C E Side Copper Capital 2.2 Duct MUD Construction, Main Underground Duct See Lead CoW >>> LDDPG118C D Side Copper Capital 2.2 Duct MUD Construction, Main Underground Duct See Lead CoW >>> LDDPG130A Local Loop Unbundling Tie Cables 2.2 Duct MUD Construction, Main Underground Duct See Lead CoW >>> LDDPG170B OR Backhaul Fibre 2.2 Duct MUD Construction, Main Underground Duct See Lead CoW >>> LDDPG350N WH Inner Core Fibre 2.2 Duct MUD Construction, Main Underground Duct See Lead CoW >>> LDDPG950C GEA Access Fibre Spine 2.2 Duct MUD Construction, Main Underground Duct See Lead CoW >>> LDDPG951C GEA Distribution Fibre 2.2 Duct MUD Construction, Main Underground Duct See Lead CoW >>> LDDPG959C Access Distribution Fibre 2.2 Duct MUD Construction, Main Underground Duct See Lead CoW >>> LDDPG857A CMSAN Combi Cards BB element 2.13 Other Fixed Assets NACC Network Computing HistoricPG858A CMSAN Combi Cards Voice element 2.13 Other Fixed Assets NACC Network Computing HistoricPG249C Main Exchange DLT - Capital 2.9 Main Exchanges NGSC Next Generation Switch HistoricPG254A Main Exchange - Intelligent Access & Messaging 2.9 Main Exchanges NGSC Next Generation Switch HistoricPG255B Main Exchange Switchblock 2.9 Main Exchanges NGSC Next Generation Switch HistoricPG257C Main Exchange Processors - Capital 2.9 Main Exchanges NGSC Next Generation Switch HistoricPG111C Access Fibre Spine 2.2 Duct NPPD Local Network IIIct & Physical Protection ( Duct) See Lead CoW >>> LDDPG117C E Side Copper Capital 2.2 Duct NPPD Local Network IIIct & Physical Protection ( Duct) See Lead CoW >>> LDDPG118C D Side Copper Capital 2.2 Duct NPPD Local Network IIIct & Physical Protection ( Duct) See Lead CoW >>> LDDPG130A Local Loop Unbundling Tie Cables 2.2 Duct NPPD Local Network IIIct & Physical Protection ( Duct) See Lead CoW >>> LDDPG170B OR Backhaul Fibre 2.2 Duct NPPD Local Network IIIct & Physical Protection ( Duct) See Lead CoW >>> LDDPG350N WH Inner Core Fibre 2.2 Duct NPPD Local Network IIIct & Physical Protection ( Duct) See Lead CoW >>> LDDPG950C GEA Access Fibre Spine 2.2 Duct NPPD Local Network IIIct & Physical Protection ( Duct) See Lead CoW >>> LDDPG951C GEA Distribution Fibre 2.2 Duct NPPD Local Network IIIct & Physical Protection ( Duct) See Lead CoW >>> LDDPG959C Access Distribution Fibre 2.2 Duct NPPD Local Network IIIct & Physical Protection ( Duct) See Lead CoW >>> LDDPG111C Access Fibre Spine 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG111M Local Lines Fibre Cable Current 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG114L ISDN30 Connections 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG115C Local Lines Access Radio Capital Capital 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG115M Local Lines Access Radio Current 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG117C E Side Copper Capital 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG117M E Side Copper Current 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG118C D Side Copper Capital 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG118M D Side Copper Current 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG119A Telephony Over Passive Optical Network 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG121M Business PSTN Maintenance 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG122M Residential PSTN Maintenance 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG123M ISDN2 / Highway Maintenance 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG124A ISDN30 Capital / Maintenance 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG127A PSTN Line Cards 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG128A ISDN2/Highway Line Cards 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG129A Pair Gain 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG130A Local Loop Unbundling Tie Cables 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG132B OR LLU Hostel Rentals 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG132N WH LLU Hostel Rentals 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG136A Local Loop Unbundling Surveys 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG136N WH LLU Room Build 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG140A Routing and Records 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG142A MDF Hardware Jumpering 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG143A Software Jumpering 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG145B ADSL Connections (Openreach) 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG145N ADSL Connections (Wholesale) 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG147B SDSL Connections (Openreach) 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG147N SDSL Connections (Wholesale) 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG149A Dropwire Capital 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG150A ISDN2 Specific 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG151B TAMS (Openreach) 2.13 Other Fixed Assets NTC Network Capitalised Tool Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG151N TAMS (Wholesale) 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG152B DSL Rentals (Openreach) 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG152N DSL Rentals overheads (Wholesale) 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG153N DSL Rentals depreciation (Wholesale) 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG170B OR Backhaul Fibre 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG197A FTTC Service Delivery & Development 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG198A FTTP Development 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG213C Local Exchanges UXD Capital 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG213M Local Exchanges UXD Current 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG216C Local Exchanges General Switchboards Cap 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG216M Local Exchanges General Switchboards Cur 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG217E LE Frames Capital (Openreach) 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG217F LE Frames Current (Openreach) 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG217Q LE Frames Capital (Wholesale) 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG217R LE Frames Current (Wholesale) 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG219M Local Exch Operations & Surveillance Cur 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG224A Universal Card Platform Equipment 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG227A Main Exchanges ASUs 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG228A Signalling Transfer Point and Edge Link Monitors 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG229A Signalling Point Relay and Core Link Monitors 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG240A Line Test Equipment 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG241A Repair Handling Duty 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG249C Main Exchange DLT - Capital 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG249M Main Exchange DLT - Current 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG254A Main Exchange - Intelligent Access & Messaging 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG255B Main Exchange Switchblock 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG257C Main Exchange Processors - Capital 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG257M Main Exchange Processors - Current 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG260A Intelligent Contact Manager - PR0 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG276A CISL 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG280C AXE10 LE Processor - Capital 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG280M AXE10 LE Processor - Current 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG281C AXE10 LE DLT - Capital 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG281M AXE10 LE DLT Maintenance 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG282A AXE10 LE Switch Block 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG283A AXE10 LE Concentrator Set-Up 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG284A AXE10 LE Concentrator Duration 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG285C System X LE Processor - Capital 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG285M System X LE Processor - Current 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG286C System X LE - Capital 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG286M System X DLT Maintenance 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG287A System X LE Switch Block 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG288A System X LE Concentrator Set-Up 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG289A System X LE Concentrator Duration 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG300T OLO Point of Handover 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG301T SDH-Tier 0-Lk 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG311T SDH-Tier 1-STM1-Lk 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG313T SDH-Tier 1-STM4-Lk 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG315T SDH-Tier 1-STM16-Lk 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG321T SDH-Tier 2-STM1-Lk 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG323T SDH-Tier 2-STM4-Lk 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG325T SDH-Tier 2-STM16-Lk 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG331T SDH-Tier 3-STM1-Lk 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG333T SDH-Tier 3-STM4-Lk 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG335T SDH-Tier 3-STM16-Lk 2.13 Other Fixed Assets NTC Network Capitalised Tool Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG341T SDH-Tier 4-STM1-Lk 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG343T SDH-Tier 4-STM4-Lk 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG345T SDH-Tier 4-STM16-Lk 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG350N WH Inner Core Fibre 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG351T SDH-TierSC -STM1-Lk 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG353T SDH-TierSC -STM4-Lk 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG355T SDH-TierSC -STM16-Lk 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG359T SDH-Traffic Grooming 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG361T PDH-Metal-2Mbits/s-Lk 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG365T PDH-Metal-34Mbits/s-Lk 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG367T PDH-Metal-140Mbits/s-Lk 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG371T PDH-Optical-2Mbits/s-Lk 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG373T PDH-Optical-8Mbits/s-Lk 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG375T PDH-Optical-34Mbits/s-Lk 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG377T PDH-Optical-140Mbits/s-Lk 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG379T PDH-Optical-565Mbits/s-Lk 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG381T MSH STM1 Link 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG383T MSH STM16 Link 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG385T MSH STM64 Link 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG391T PDH-Radio-8Mbits/s-Lk 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG393T PDH-Radio-34Mbits/s-Lk 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG395T PDH-Radio-140Mbits/s-Lk 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG399T PDH-Traffic Grooming 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG400T ACE/ENA Core Equipment 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG401A Netstream Equipment 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG405A DMS100 Call Centre Switches 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG408A Carrier Pre Selection Customer Set-Up 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG411C Analogue Electric Capital 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG411P Analogue Connections 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG412C 64K Electronics Capital 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG412M 64K Electronics Maintenance 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG412P 64K Connections 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG413P Private Circuits Megastream and IX Conns 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG414M Private Circuits Intntl Anal IPLC Cur 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG415M Private Circuits Intntl Dig IPLC Current 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG421S Private Circuits Analogue Instn 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG422S Private Circuits Kilostream Instn 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG426S Private Circuits AccessLine Installation 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG440C ASDH 4x2MBit Capital 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG440M ASDH 4x2MBit Maintenance 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG441C ASDH 16x2MBit Capital 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG441M ASDH 16x2MBit Maintenance 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG442C 2MBit Copper Electric Capital 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG442M 2MBit Copper Electric Maintenance 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG443C 2MBit Fibre Electric Capital 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG443M 2MBit Fibre Electric Maintenance 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG444C 34MBit Fibre Electric Capital 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG444M 34MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG445C 140MBit Fibre Electric Capital 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG445M 140MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG446C 622MBit Fibre Elect. Capital 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG446M 622MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG447A SHDS Electronics 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG461A Private Circuits Test & Maintenance Sys 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG462A Private Circuits Customer Premises 2.13 Other Fixed Assets NTC Network Capitalised Tool Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG463A Private Circuits Testing 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG483A Flexible Bandwidth Services 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG502B SG&A Openreach Sales Product Management 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG504B Number portability operational management 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG505A SG & A Private Circuits 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG506N SG & A PPC (Wholesale) 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG511M Interconnect OCP Maintenance 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG511P Interconnect OCP Provision 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG512A Product Management Policy & Planning IX OLO 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG570B OR Service Centre - Provision WLR PSTN/ISDN2 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG571B OR Service Centre - Provision WLR ISDN30 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG572B OR Service Centre - Provision LLU 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG573B OR Service Centre - Provision Ethernet 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG574B OR Service Centre - Provision NGA 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG575B OR Service Centre - Assurance WLR PSTN/ISDN2 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG576B OR Service Centre - Assurance WLR ISDN30 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG577B OR Service Centre - Assurance LLU 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG578B OR Service Centre - Assurance Ethernet 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG579B OR Service Centre - Assurance NGA 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG580B Broadband Boost 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG583N SG&A Wholesale Residual 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG584N SG&A Wholesale Other 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG585A SG&A downstream Residual 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG586N SG&A Interconnect 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG609N SG&A Broadband 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG622A Public Payphones Operations 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG651B Number Portability-SetUCostOMCactivities 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG653A ATM Customer Interface 2mb Cards 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG654A ATM Customer Interface 34mb Cards 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG656A ATM Network Switching 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG657A Framestream Switch 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG658A ATM Customer Interface >155mb Cards 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG659A ATM Network Interface Cards 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG667A IP International Peering 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG668A IP Network Management 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG669A IP Network Dial IP 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG670A IP Network Fixed Access 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG671A IP Network VPN 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG672A IP Network Broadband 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG673A IP Network BT Intranet 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG674A IP Core/Colossus 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG675A IP VOIP Infrastructure 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG676A IP Applications 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG678A SIP servers 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG721A Circuit Provision Digital Higher Order 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG722A Circuit Provision Digital Public Network 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG723A Circuit Provision Analogue Public Nwk 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG732A Generic Data Amendments Network Costs 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG761A Special Applications SMDS 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG771A Special Applications Other Development 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG772A Openreach Systems & Development (Product Specific) 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG823P BT Own Use Private Circuits 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG855A Border Gateway & Signalling Firewall 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG856A CMSAN ISDN2 cards 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG857A CMSAN Combi Cards BB element 2.13 Other Fixed Assets NTC Network Capitalised Tool Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG858A CMSAN Combi Cards Voice element 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG859A CMSAN Control Access 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG860A CMSAN Control Transport 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG861A CMSAN ISDN30 cards 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG862A CMSAN Low Band SDSL cards =<2Mb 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG863A CMSAN-FMSAN Length 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG864A CMSAN-FMSAN Link 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG865A Core-Core Length 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG866A Core-Core Link 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG867A Ethernet NTE 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG869A FMSAN Control Transport 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG872A FMSAN TDM cards 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG873A FMSAN to WDM Length 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG874A FMSAN to WDM Link 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG875A INODE -Nwk features 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG876A INODE-Voice Call Set-Up 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG877A ISDN30 NTE 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG878A METRO BB LNS 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG879A METRO BBL3 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG880A METRO BEA - Broadband Edge Aggregator 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG881A METRO BRAS - Broadband Remote Access Server 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG882A METRO FER - Front End Router 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG885A Metro-Core Length 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG886A Metro-Core Link 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG887A METRO-Edge Ethernet Bandwidth 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG888A METRO-Edge Ethernet Port 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG889A METRO-Infrastructure Ethernet 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG890A METRO-Media Gateway 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG892A METRO-Sync Racks 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG893A MSPE Routers 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG895A P Router (large) CORE 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG896A P Router METRO 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG898A Core Directors 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG899A WDM to Metro links Link 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG900A WDM to Metro links: Length 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG901A Ethernet Switches 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG902A Ethernet Switch Access Cards 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG911A Operator Services OA Inland 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG912A Operator Services OA International 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG924A DQ Non Chargeable 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG933A Phonebooks 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG950C GEA Access Fibre Spine 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG950M GEA Access Fibre Spine Maintenance 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG951C GEA Distribution Fibre 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG951M GEA Distribution Fibre Maintenance 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG952C GEA Electronics 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG953C GEA DSLAM & Cabinets 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG954C GEA Customer Site Installations 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG955M GEA FTTC Repairs 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG956M GEA FTTP Repairs 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG957P GEA FTTP Provisions 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG958P GEA FTTC Provisions 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG959C Access Distribution Fibre 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG980R Openreach Repayment Works 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG981R Openreach Time Related Charges 2.13 Other Fixed Assets NTC Network Capitalised Tool Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG982R Openreach Managed Services for Wholesale 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG984R Openreach Managed Services for Global 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG985R Openreach Managed Services for Retail Other 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG989A Special Fault Investigation 2.13 Other Fixed Assets NTC Network Capitalised Tool HistoricPG867A Ethernet NTE 2.11 21st CN NTE21 21CN Customer End Equipment HistoricPG150A ISDN2 Specific 2.3 Local Cable NTIS Network terminating Equipment - IDA HistoricPG111C Access Fibre Spine 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG111M Local Lines Fibre Cable Current 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG114L ISDN30 Connections 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG115C Local Lines Access Radio Capital Capital 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG115M Local Lines Access Radio Current 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG117C E Side Copper Capital 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG117M E Side Copper Current 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG118C D Side Copper Capital 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG118M D Side Copper Current 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG119A Telephony Over Passive Optical Network 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG121M Business PSTN Maintenance 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG122M Residential PSTN Maintenance 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG123M ISDN2 / Highway Maintenance 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG124A ISDN30 Capital / Maintenance 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG127A PSTN Line Cards 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG128A ISDN2/Highway Line Cards 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG129A Pair Gain 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG130A Local Loop Unbundling Tie Cables 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG132B OR LLU Hostel Rentals 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG132N WH LLU Hostel Rentals 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG136A Local Loop Unbundling Surveys 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG136N WH LLU Room Build 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG140A Routing and Records 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG142A MDF Hardware Jumpering 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG143A Software Jumpering 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG145B ADSL Connections (Openreach) 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG145N ADSL Connections (Wholesale) 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG147B SDSL Connections (Openreach) 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG147N SDSL Connections (Wholesale) 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG149A Dropwire Capital 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG150A ISDN2 Specific 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG151B TAMS (Openreach) 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG151N TAMS (Wholesale) 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG152B DSL Rentals (Openreach) 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG152N DSL Rentals overheads (Wholesale) 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG153N DSL Rentals depreciation (Wholesale) 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG170B OR Backhaul Fibre 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG197A FTTC Service Delivery & Development 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG198A FTTP Development 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG213C Local Exchanges UXD Capital 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG213M Local Exchanges UXD Current 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG216C Local Exchanges General Switchboards Cap 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG216M Local Exchanges General Switchboards Cur 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG217E LE Frames Capital (Openreach) 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG217F LE Frames Current (Openreach) 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG217Q LE Frames Capital (Wholesale) 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG217R LE Frames Current (Wholesale) 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG219M Local Exch Operations & Surveillance Cur 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG224A Universal Card Platform Equipment 2.13 Other Fixed Assets NVAC New Vehicles & Accessories Historic

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BT Detailed Valuation Methodology MAPPING OF PLANT GROUPS TO DVM ASSET CATEGORIES ANNEX 4

August 2008 Page 329 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG227A Main Exchanges ASUs 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG228A Signalling Transfer Point and Edge Link Monitors 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG229A Signalling Point Relay and Core Link Monitors 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG240A Line Test Equipment 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG241A Repair Handling Duty 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG249C Main Exchange DLT - Capital 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG249M Main Exchange DLT - Current 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG254A Main Exchange - Intelligent Access & Messaging 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG255B Main Exchange Switchblock 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG257C Main Exchange Processors - Capital 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG257M Main Exchange Processors - Current 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG260A Intelligent Contact Manager - PR0 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG276A CISL 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG280C AXE10 LE Processor - Capital 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG280M AXE10 LE Processor - Current 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG281C AXE10 LE DLT - Capital 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG281M AXE10 LE DLT Maintenance 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG282A AXE10 LE Switch Block 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG283A AXE10 LE Concentrator Set-Up 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG284A AXE10 LE Concentrator Duration 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG285C System X LE Processor - Capital 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG285M System X LE Processor - Current 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG286C System X LE - Capital 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG286M System X DLT Maintenance 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG287A System X LE Switch Block 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG288A System X LE Concentrator Set-Up 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG289A System X LE Concentrator Duration 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG300T OLO Point of Handover 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG301T SDH-Tier 0-Lk 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG311T SDH-Tier 1-STM1-Lk 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG313T SDH-Tier 1-STM4-Lk 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG315T SDH-Tier 1-STM16-Lk 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG321T SDH-Tier 2-STM1-Lk 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG323T SDH-Tier 2-STM4-Lk 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG325T SDH-Tier 2-STM16-Lk 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG331T SDH-Tier 3-STM1-Lk 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG333T SDH-Tier 3-STM4-Lk 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG335T SDH-Tier 3-STM16-Lk 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG341T SDH-Tier 4-STM1-Lk 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG343T SDH-Tier 4-STM4-Lk 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG345T SDH-Tier 4-STM16-Lk 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG350N WH Inner Core Fibre 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG351T SDH-TierSC -STM1-Lk 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG353T SDH-TierSC -STM4-Lk 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG355T SDH-TierSC -STM16-Lk 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG359T SDH-Traffic Grooming 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG361T PDH-Metal-2Mbits/s-Lk 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG365T PDH-Metal-34Mbits/s-Lk 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG367T PDH-Metal-140Mbits/s-Lk 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG371T PDH-Optical-2Mbits/s-Lk 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG373T PDH-Optical-8Mbits/s-Lk 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG375T PDH-Optical-34Mbits/s-Lk 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG377T PDH-Optical-140Mbits/s-Lk 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG379T PDH-Optical-565Mbits/s-Lk 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG381T MSH STM1 Link 2.13 Other Fixed Assets NVAC New Vehicles & Accessories Historic

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BT Detailed Valuation Methodology MAPPING OF PLANT GROUPS TO DVM ASSET CATEGORIES ANNEX 4

August 2008 Page 330 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG383T MSH STM16 Link 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG385T MSH STM64 Link 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG391T PDH-Radio-8Mbits/s-Lk 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG393T PDH-Radio-34Mbits/s-Lk 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG395T PDH-Radio-140Mbits/s-Lk 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG399T PDH-Traffic Grooming 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG400T ACE/ENA Core Equipment 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG401A Netstream Equipment 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG405A DMS100 Call Centre Switches 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG408A Carrier Pre Selection Customer Set-Up 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG411C Analogue Electric Capital 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG411P Analogue Connections 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG412C 64K Electronics Capital 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG412M 64K Electronics Maintenance 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG412P 64K Connections 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG413P Private Circuits Megastream and IX Conns 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG414M Private Circuits Intntl Anal IPLC Cur 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG415M Private Circuits Intntl Dig IPLC Current 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG421S Private Circuits Analogue Instn 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG422S Private Circuits Kilostream Instn 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG426S Private Circuits AccessLine Installation 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG440C ASDH 4x2MBit Capital 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG440M ASDH 4x2MBit Maintenance 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG441C ASDH 16x2MBit Capital 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG441M ASDH 16x2MBit Maintenance 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG442C 2MBit Copper Electric Capital 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG442M 2MBit Copper Electric Maintenance 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG443C 2MBit Fibre Electric Capital 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG443M 2MBit Fibre Electric Maintenance 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG444C 34MBit Fibre Electric Capital 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG444M 34MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG445C 140MBit Fibre Electric Capital 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG445M 140MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG446C 622MBit Fibre Elect. Capital 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG446M 622MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG447A SHDS Electronics 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG461A Private Circuits Test & Maintenance Sys 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG462A Private Circuits Customer Premises 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG463A Private Circuits Testing 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG483A Flexible Bandwidth Services 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG502B SG&A Openreach Sales Product Management 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG504B Number portability operational management 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG505A SG & A Private Circuits 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG506N SG & A PPC (Wholesale) 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG511M Interconnect OCP Maintenance 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG511P Interconnect OCP Provision 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG512A Product Management Policy & Planning IX OLO 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG570B OR Service Centre - Provision WLR PSTN/ISDN2 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG571B OR Service Centre - Provision WLR ISDN30 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG572B OR Service Centre - Provision LLU 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG573B OR Service Centre - Provision Ethernet 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG574B OR Service Centre - Provision NGA 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG575B OR Service Centre - Assurance WLR PSTN/ISDN2 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG576B OR Service Centre - Assurance WLR ISDN30 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG577B OR Service Centre - Assurance LLU 2.13 Other Fixed Assets NVAC New Vehicles & Accessories Historic

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BT Detailed Valuation Methodology MAPPING OF PLANT GROUPS TO DVM ASSET CATEGORIES ANNEX 4

August 2008 Page 331 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG578B OR Service Centre - Assurance Ethernet 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG579B OR Service Centre - Assurance NGA 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG580B Broadband Boost 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG583N SG&A Wholesale Residual 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG584N SG&A Wholesale Other 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG585A SG&A downstream Residual 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG586N SG&A Interconnect 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG609N SG&A Broadband 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG622A Public Payphones Operations 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG651B Number Portability-SetUCostOMCactivities 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG653A ATM Customer Interface 2mb Cards 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG654A ATM Customer Interface 34mb Cards 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG656A ATM Network Switching 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG657A Framestream Switch 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG658A ATM Customer Interface >155mb Cards 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG659A ATM Network Interface Cards 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG667A IP International Peering 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG668A IP Network Management 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG669A IP Network Dial IP 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG670A IP Network Fixed Access 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG671A IP Network VPN 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG672A IP Network Broadband 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG673A IP Network BT Intranet 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG674A IP Core/Colossus 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG675A IP VOIP Infrastructure 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG676A IP Applications 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG678A SIP servers 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG721A Circuit Provision Digital Higher Order 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG722A Circuit Provision Digital Public Network 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG723A Circuit Provision Analogue Public Nwk 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG732A Generic Data Amendments Network Costs 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG761A Special Applications SMDS 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG771A Special Applications Other Development 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG772A Openreach Systems & Development (Product Specific) 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG823P BT Own Use Private Circuits 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG855A Border Gateway & Signalling Firewall 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG856A CMSAN ISDN2 cards 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG857A CMSAN Combi Cards BB element 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG858A CMSAN Combi Cards Voice element 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG859A CMSAN Control Access 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG860A CMSAN Control Transport 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG861A CMSAN ISDN30 cards 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG862A CMSAN Low Band SDSL cards =<2Mb 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG863A CMSAN-FMSAN Length 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG864A CMSAN-FMSAN Link 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG865A Core-Core Length 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG866A Core-Core Link 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG867A Ethernet NTE 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG869A FMSAN Control Transport 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG872A FMSAN TDM cards 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG873A FMSAN to WDM Length 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG874A FMSAN to WDM Link 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG875A INODE -Nwk features 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG876A INODE-Voice Call Set-Up 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG877A ISDN30 NTE 2.13 Other Fixed Assets NVAC New Vehicles & Accessories Historic

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BT Detailed Valuation Methodology MAPPING OF PLANT GROUPS TO DVM ASSET CATEGORIES ANNEX 4

August 2008 Page 332 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG878A METRO BB LNS 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG879A METRO BBL3 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG880A METRO BEA - Broadband Edge Aggregator 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG881A METRO BRAS - Broadband Remote Access Server 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG882A METRO FER - Front End Router 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG885A Metro-Core Length 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG886A Metro-Core Link 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG887A METRO-Edge Ethernet Bandwidth 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG888A METRO-Edge Ethernet Port 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG889A METRO-Infrastructure Ethernet 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG890A METRO-Media Gateway 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG892A METRO-Sync Racks 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG893A MSPE Routers 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG895A P Router (large) CORE 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG896A P Router METRO 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG898A Core Directors 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG899A WDM to Metro links Link 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG900A WDM to Metro links: Length 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG901A Ethernet Switches 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG902A Ethernet Switch Access Cards 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG911A Operator Services OA Inland 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG912A Operator Services OA International 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG924A DQ Non Chargeable 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG933A Phonebooks 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG950C GEA Access Fibre Spine 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG950M GEA Access Fibre Spine Maintenance 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG951C GEA Distribution Fibre 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG951M GEA Distribution Fibre Maintenance 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG952C GEA Electronics 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG953C GEA DSLAM & Cabinets 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG954C GEA Customer Site Installations 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG955M GEA FTTC Repairs 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG956M GEA FTTP Repairs 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG957P GEA FTTP Provisions 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG958P GEA FTTC Provisions 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG959C Access Distribution Fibre 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG980R Openreach Repayment Works 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG981R Openreach Time Related Charges 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG982R Openreach Managed Services for Wholesale 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG984R Openreach Managed Services for Global 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG985R Openreach Managed Services for Retail Other 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG989A Special Fault Investigation 2.13 Other Fixed Assets NVAC New Vehicles & Accessories HistoricPG149A Dropwire Capital 2.3 Local Cable NWB P&I Exchange Lines (Business) Indexed HistoricPG149A Dropwire Capital 2.3 Local Cable NWR P&I:Exchange lines (Res) Indexed HistoricPG111C Access Fibre Spine 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG111M Local Lines Fibre Cable Current 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG114L ISDN30 Connections 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG115C Local Lines Access Radio Capital Capital 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG115M Local Lines Access Radio Current 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG117C E Side Copper Capital 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG117M E Side Copper Current 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG118C D Side Copper Capital 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG118M D Side Copper Current 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG119A Telephony Over Passive Optical Network 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG121M Business PSTN Maintenance 2.13 Other Fixed Assets OM Office Machines (BT own use) Historic

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BT Detailed Valuation Methodology MAPPING OF PLANT GROUPS TO DVM ASSET CATEGORIES ANNEX 4

August 2008 Page 333 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG122M Residential PSTN Maintenance 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG123M ISDN2 / Highway Maintenance 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG124A ISDN30 Capital / Maintenance 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG127A PSTN Line Cards 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG128A ISDN2/Highway Line Cards 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG129A Pair Gain 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG130A Local Loop Unbundling Tie Cables 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG132B OR LLU Hostel Rentals 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG132N WH LLU Hostel Rentals 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG136A Local Loop Unbundling Surveys 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG136N WH LLU Room Build 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG140A Routing and Records 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG142A MDF Hardware Jumpering 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG143A Software Jumpering 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG145B ADSL Connections (Openreach) 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG145N ADSL Connections (Wholesale) 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG147B SDSL Connections (Openreach) 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG147N SDSL Connections (Wholesale) 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG149A Dropwire Capital 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG150A ISDN2 Specific 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG151B TAMS (Openreach) 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG151N TAMS (Wholesale) 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG152B DSL Rentals (Openreach) 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG152N DSL Rentals overheads (Wholesale) 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG153N DSL Rentals depreciation (Wholesale) 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG170B OR Backhaul Fibre 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG197A FTTC Service Delivery & Development 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG198A FTTP Development 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG213C Local Exchanges UXD Capital 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG213M Local Exchanges UXD Current 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG216C Local Exchanges General Switchboards Cap 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG216M Local Exchanges General Switchboards Cur 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG217E LE Frames Capital (Openreach) 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG217F LE Frames Current (Openreach) 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG217Q LE Frames Capital (Wholesale) 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG217R LE Frames Current (Wholesale) 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG219M Local Exch Operations & Surveillance Cur 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG224A Universal Card Platform Equipment 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG227A Main Exchanges ASUs 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG228A Signalling Transfer Point and Edge Link Monitors 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG229A Signalling Point Relay and Core Link Monitors 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG240A Line Test Equipment 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG241A Repair Handling Duty 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG249C Main Exchange DLT - Capital 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG249M Main Exchange DLT - Current 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG254A Main Exchange - Intelligent Access & Messaging 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG255B Main Exchange Switchblock 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG257C Main Exchange Processors - Capital 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG257M Main Exchange Processors - Current 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG260A Intelligent Contact Manager - PR0 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG276A CISL 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG280C AXE10 LE Processor - Capital 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG280M AXE10 LE Processor - Current 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG281C AXE10 LE DLT - Capital 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG281M AXE10 LE DLT Maintenance 2.13 Other Fixed Assets OM Office Machines (BT own use) Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG282A AXE10 LE Switch Block 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG283A AXE10 LE Concentrator Set-Up 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG284A AXE10 LE Concentrator Duration 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG285C System X LE Processor - Capital 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG285M System X LE Processor - Current 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG286C System X LE - Capital 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG286M System X DLT Maintenance 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG287A System X LE Switch Block 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG288A System X LE Concentrator Set-Up 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG289A System X LE Concentrator Duration 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG300T OLO Point of Handover 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG301T SDH-Tier 0-Lk 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG311T SDH-Tier 1-STM1-Lk 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG313T SDH-Tier 1-STM4-Lk 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG315T SDH-Tier 1-STM16-Lk 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG321T SDH-Tier 2-STM1-Lk 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG323T SDH-Tier 2-STM4-Lk 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG325T SDH-Tier 2-STM16-Lk 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG331T SDH-Tier 3-STM1-Lk 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG333T SDH-Tier 3-STM4-Lk 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG335T SDH-Tier 3-STM16-Lk 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG341T SDH-Tier 4-STM1-Lk 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG343T SDH-Tier 4-STM4-Lk 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG345T SDH-Tier 4-STM16-Lk 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG350N WH Inner Core Fibre 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG351T SDH-TierSC -STM1-Lk 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG353T SDH-TierSC -STM4-Lk 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG355T SDH-TierSC -STM16-Lk 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG359T SDH-Traffic Grooming 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG361T PDH-Metal-2Mbits/s-Lk 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG365T PDH-Metal-34Mbits/s-Lk 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG367T PDH-Metal-140Mbits/s-Lk 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG371T PDH-Optical-2Mbits/s-Lk 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG373T PDH-Optical-8Mbits/s-Lk 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG375T PDH-Optical-34Mbits/s-Lk 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG377T PDH-Optical-140Mbits/s-Lk 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG379T PDH-Optical-565Mbits/s-Lk 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG381T MSH STM1 Link 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG383T MSH STM16 Link 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG385T MSH STM64 Link 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG391T PDH-Radio-8Mbits/s-Lk 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG393T PDH-Radio-34Mbits/s-Lk 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG395T PDH-Radio-140Mbits/s-Lk 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG399T PDH-Traffic Grooming 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG400T ACE/ENA Core Equipment 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG401A Netstream Equipment 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG405A DMS100 Call Centre Switches 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG408A Carrier Pre Selection Customer Set-Up 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG411C Analogue Electric Capital 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG411P Analogue Connections 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG412C 64K Electronics Capital 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG412M 64K Electronics Maintenance 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG412P 64K Connections 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG413P Private Circuits Megastream and IX Conns 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG414M Private Circuits Intntl Anal IPLC Cur 2.13 Other Fixed Assets OM Office Machines (BT own use) Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG415M Private Circuits Intntl Dig IPLC Current 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG421S Private Circuits Analogue Instn 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG422S Private Circuits Kilostream Instn 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG426S Private Circuits AccessLine Installation 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG440C ASDH 4x2MBit Capital 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG440M ASDH 4x2MBit Maintenance 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG441C ASDH 16x2MBit Capital 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG441M ASDH 16x2MBit Maintenance 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG442C 2MBit Copper Electric Capital 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG442M 2MBit Copper Electric Maintenance 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG443C 2MBit Fibre Electric Capital 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG443M 2MBit Fibre Electric Maintenance 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG444C 34MBit Fibre Electric Capital 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG444M 34MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG445C 140MBit Fibre Electric Capital 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG445M 140MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG446C 622MBit Fibre Elect. Capital 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG446M 622MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG447A SHDS Electronics 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG461A Private Circuits Test & Maintenance Sys 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG462A Private Circuits Customer Premises 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG463A Private Circuits Testing 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG483A Flexible Bandwidth Services 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG502B SG&A Openreach Sales Product Management 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG504B Number portability operational management 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG505A SG & A Private Circuits 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG506N SG & A PPC (Wholesale) 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG511M Interconnect OCP Maintenance 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG511P Interconnect OCP Provision 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG512A Product Management Policy & Planning IX OLO 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG570B OR Service Centre - Provision WLR PSTN/ISDN2 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG571B OR Service Centre - Provision WLR ISDN30 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG572B OR Service Centre - Provision LLU 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG573B OR Service Centre - Provision Ethernet 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG574B OR Service Centre - Provision NGA 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG575B OR Service Centre - Assurance WLR PSTN/ISDN2 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG576B OR Service Centre - Assurance WLR ISDN30 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG577B OR Service Centre - Assurance LLU 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG578B OR Service Centre - Assurance Ethernet 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG579B OR Service Centre - Assurance NGA 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG580B Broadband Boost 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG583N SG&A Wholesale Residual 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG584N SG&A Wholesale Other 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG585A SG&A downstream Residual 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG586N SG&A Interconnect 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG609N SG&A Broadband 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG622A Public Payphones Operations 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG651B Number Portability-SetUCostOMCactivities 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG653A ATM Customer Interface 2mb Cards 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG654A ATM Customer Interface 34mb Cards 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG656A ATM Network Switching 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG657A Framestream Switch 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG658A ATM Customer Interface >155mb Cards 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG659A ATM Network Interface Cards 2.13 Other Fixed Assets OM Office Machines (BT own use) Historic

PG667A IP International Peering 2.13 Other Fixed Assets OM Office Machines (BT own use) Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG668A IP Network Management 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG669A IP Network Dial IP 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG670A IP Network Fixed Access 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG671A IP Network VPN 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG672A IP Network Broadband 2.13 Other Fixed Assets OM Office Machines (BT own use) Historic

PG673A IP Network BT Intranet 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG674A IP Core/Colossus 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG675A IP VOIP Infrastructure 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG676A IP Applications 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG678A SIP servers 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG721A Circuit Provision Digital Higher Order 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG722A Circuit Provision Digital Public Network 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG723A Circuit Provision Analogue Public Nwk 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG732A Generic Data Amendments Network Costs 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG761A Special Applications SMDS 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG771A Special Applications Other Development 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG772A Openreach Systems & Development (Product Specific) 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG823P BT Own Use Private Circuits 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG855A Border Gateway & Signalling Firewall 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG856A CMSAN ISDN2 cards 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG857A CMSAN Combi Cards BB element 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG858A CMSAN Combi Cards Voice element 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG859A CMSAN Control Access 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG860A CMSAN Control Transport 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG861A CMSAN ISDN30 cards 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG862A CMSAN Low Band SDSL cards =<2Mb 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG863A CMSAN-FMSAN Length 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG864A CMSAN-FMSAN Link 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG865A Core-Core Length 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG866A Core-Core Link 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG867A Ethernet NTE 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG869A FMSAN Control Transport 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG872A FMSAN TDM cards 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG873A FMSAN to WDM Length 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG874A FMSAN to WDM Link 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG875A INODE -Nwk features 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG876A INODE-Voice Call Set-Up 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG877A ISDN30 NTE 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG878A METRO BB LNS 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG879A METRO BBL3 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG880A METRO BEA - Broadband Edge Aggregator 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG881A METRO BRAS - Broadband Remote Access Server 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG882A METRO FER - Front End Router 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG885A Metro-Core Length 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG886A Metro-Core Link 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG887A METRO-Edge Ethernet Bandwidth 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG888A METRO-Edge Ethernet Port 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG889A METRO-Infrastructure Ethernet 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG890A METRO-Media Gateway 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG892A METRO-Sync Racks 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG893A MSPE Routers 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG895A P Router (large) CORE 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG896A P Router METRO 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG898A Core Directors 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG899A WDM to Metro links Link 2.13 Other Fixed Assets OM Office Machines (BT own use) Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG900A WDM to Metro links: Length 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG901A Ethernet Switches 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG902A Ethernet Switch Access Cards 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG911A Operator Services OA Inland 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG912A Operator Services OA International 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG924A DQ Non Chargeable 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG933A Phonebooks 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG950C GEA Access Fibre Spine 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG950M GEA Access Fibre Spine Maintenance 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG951C GEA Distribution Fibre 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG951M GEA Distribution Fibre Maintenance 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG952C GEA Electronics 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG953C GEA DSLAM & Cabinets 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG954C GEA Customer Site Installations 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG955M GEA FTTC Repairs 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG956M GEA FTTP Repairs 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG957P GEA FTTP Provisions 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG958P GEA FTTC Provisions 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG959C Access Distribution Fibre 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG980R Openreach Repayment Works 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG981R Openreach Time Related Charges 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG982R Openreach Managed Services for Wholesale 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG984R Openreach Managed Services for Global 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG985R Openreach Managed Services for Retail Other 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG989A Special Fault Investigation 2.13 Other Fixed Assets OM Office Machines (BT own use) HistoricPG622A Public Payphones Operations 2.13 Other Fixed Assets PCOH Public Call Offices:Provision of Housing HistoricPG622A Public Payphones Operations 2.13 Other Fixed Assets PCOP Public Call Offices:Installation of Mechanisms HistoricPG985R Openreach Managed Services for Retail Other 2.13 Other Fixed Assets PCOP Public Call Offices:Installation of Mechanisms HistoricPG111C Access Fibre Spine 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG111M Local Lines Fibre Cable Current 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG114L ISDN30 Connections 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG115C Local Lines Access Radio Capital Capital 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG115M Local Lines Access Radio Current 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG117C E Side Copper Capital 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG117M E Side Copper Current 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG118C D Side Copper Capital 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG118M D Side Copper Current 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG119A Telephony Over Passive Optical Network 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG121M Business PSTN Maintenance 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG122M Residential PSTN Maintenance 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG123M ISDN2 / Highway Maintenance 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG124A ISDN30 Capital / Maintenance 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG127A PSTN Line Cards 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG128A ISDN2/Highway Line Cards 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG129A Pair Gain 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG130A Local Loop Unbundling Tie Cables 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG132B OR LLU Hostel Rentals 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG132N WH LLU Hostel Rentals 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG136A Local Loop Unbundling Surveys 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG136N WH LLU Room Build 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG140A Routing and Records 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG142A MDF Hardware Jumpering 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG143A Software Jumpering 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG145B ADSL Connections (Openreach) 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG145N ADSL Connections (Wholesale) 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLD

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BT Detailed Valuation Methodology MAPPING OF PLANT GROUPS TO DVM ASSET CATEGORIES ANNEX 4

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG147B SDSL Connections (Openreach) 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG147N SDSL Connections (Wholesale) 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG149A Dropwire Capital 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG150A ISDN2 Specific 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG151B TAMS (Openreach) 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG151N TAMS (Wholesale) 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG152B DSL Rentals (Openreach) 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG152N DSL Rentals overheads (Wholesale) 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG153N DSL Rentals depreciation (Wholesale) 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG170B OR Backhaul Fibre 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG197A FTTC Service Delivery & Development 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG198A FTTP Development 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG213C Local Exchanges UXD Capital 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG213M Local Exchanges UXD Current 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG216C Local Exchanges General Switchboards Cap 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG216M Local Exchanges General Switchboards Cur 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG217E LE Frames Capital (Openreach) 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG217F LE Frames Current (Openreach) 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG217Q LE Frames Capital (Wholesale) 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG217R LE Frames Current (Wholesale) 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG219M Local Exch Operations & Surveillance Cur 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG224A Universal Card Platform Equipment 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG227A Main Exchanges ASUs 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG228A Signalling Transfer Point and Edge Link Monitors 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG229A Signalling Point Relay and Core Link Monitors 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG240A Line Test Equipment 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG241A Repair Handling Duty 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG249C Main Exchange DLT - Capital 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG249M Main Exchange DLT - Current 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG254A Main Exchange - Intelligent Access & Messaging 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG255B Main Exchange Switchblock 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG257C Main Exchange Processors - Capital 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG257M Main Exchange Processors - Current 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG260A Intelligent Contact Manager - PR0 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG276A CISL 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG280C AXE10 LE Processor - Capital 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG280M AXE10 LE Processor - Current 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG281C AXE10 LE DLT - Capital 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG281M AXE10 LE DLT Maintenance 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG282A AXE10 LE Switch Block 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG283A AXE10 LE Concentrator Set-Up 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG284A AXE10 LE Concentrator Duration 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG285C System X LE Processor - Capital 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG285M System X LE Processor - Current 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG286C System X LE - Capital 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG286M System X DLT Maintenance 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG287A System X LE Switch Block 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG288A System X LE Concentrator Set-Up 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG289A System X LE Concentrator Duration 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG300T OLO Point of Handover 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG301T SDH-Tier 0-Lk 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG311T SDH-Tier 1-STM1-Lk 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG313T SDH-Tier 1-STM4-Lk 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG315T SDH-Tier 1-STM16-Lk 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG321T SDH-Tier 2-STM1-Lk 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLD

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BT Detailed Valuation Methodology MAPPING OF PLANT GROUPS TO DVM ASSET CATEGORIES ANNEX 4

August 2008 Page 339 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG323T SDH-Tier 2-STM4-Lk 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG325T SDH-Tier 2-STM16-Lk 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG331T SDH-Tier 3-STM1-Lk 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG333T SDH-Tier 3-STM4-Lk 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG335T SDH-Tier 3-STM16-Lk 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG341T SDH-Tier 4-STM1-Lk 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG343T SDH-Tier 4-STM4-Lk 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG345T SDH-Tier 4-STM16-Lk 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG350N WH Inner Core Fibre 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG351T SDH-TierSC -STM1-Lk 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG353T SDH-TierSC -STM4-Lk 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG355T SDH-TierSC -STM16-Lk 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG359T SDH-Traffic Grooming 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG361T PDH-Metal-2Mbits/s-Lk 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG365T PDH-Metal-34Mbits/s-Lk 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG367T PDH-Metal-140Mbits/s-Lk 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG371T PDH-Optical-2Mbits/s-Lk 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG373T PDH-Optical-8Mbits/s-Lk 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG375T PDH-Optical-34Mbits/s-Lk 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG377T PDH-Optical-140Mbits/s-Lk 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG379T PDH-Optical-565Mbits/s-Lk 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG381T MSH STM1 Link 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG383T MSH STM16 Link 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG385T MSH STM64 Link 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG391T PDH-Radio-8Mbits/s-Lk 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG393T PDH-Radio-34Mbits/s-Lk 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG395T PDH-Radio-140Mbits/s-Lk 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG399T PDH-Traffic Grooming 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG400T ACE/ENA Core Equipment 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG401A Netstream Equipment 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG405A DMS100 Call Centre Switches 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG408A Carrier Pre Selection Customer Set-Up 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG411C Analogue Electric Capital 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG411P Analogue Connections 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG412C 64K Electronics Capital 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG412M 64K Electronics Maintenance 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG412P 64K Connections 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG413P Private Circuits Megastream and IX Conns 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG414M Private Circuits Intntl Anal IPLC Cur 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG415M Private Circuits Intntl Dig IPLC Current 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG421S Private Circuits Analogue Instn 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG422S Private Circuits Kilostream Instn 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG426S Private Circuits AccessLine Installation 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG440C ASDH 4x2MBit Capital 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG440M ASDH 4x2MBit Maintenance 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG441C ASDH 16x2MBit Capital 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG441M ASDH 16x2MBit Maintenance 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG442C 2MBit Copper Electric Capital 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG442M 2MBit Copper Electric Maintenance 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG443C 2MBit Fibre Electric Capital 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG443M 2MBit Fibre Electric Maintenance 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG444C 34MBit Fibre Electric Capital 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG444M 34MBit Fibre Elect. Maintenance 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG445C 140MBit Fibre Electric Capital 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG445M 140MBit Fibre Elect. Maintenance 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLD

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BT Detailed Valuation Methodology MAPPING OF PLANT GROUPS TO DVM ASSET CATEGORIES ANNEX 4

August 2008 Page 340 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG446C 622MBit Fibre Elect. Capital 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG446M 622MBit Fibre Elect. Maintenance 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG447A SHDS Electronics 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG461A Private Circuits Test & Maintenance Sys 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG462A Private Circuits Customer Premises 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG463A Private Circuits Testing 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG483A Flexible Bandwidth Services 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG502B SG&A Openreach Sales Product Management 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG504B Number portability operational management 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG505A SG & A Private Circuits 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG506N SG & A PPC (Wholesale) 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG511M Interconnect OCP Maintenance 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG511P Interconnect OCP Provision 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG512A Product Management Policy & Planning IX OLO 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG570B OR Service Centre - Provision WLR PSTN/ISDN2 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG571B OR Service Centre - Provision WLR ISDN30 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG572B OR Service Centre - Provision LLU 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG573B OR Service Centre - Provision Ethernet 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG574B OR Service Centre - Provision NGA 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG575B OR Service Centre - Assurance WLR PSTN/ISDN2 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG576B OR Service Centre - Assurance WLR ISDN30 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG577B OR Service Centre - Assurance LLU 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG578B OR Service Centre - Assurance Ethernet 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG579B OR Service Centre - Assurance NGA 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG580B Broadband Boost 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG583N SG&A Wholesale Residual 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG584N SG&A Wholesale Other 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG585A SG&A downstream Residual 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG586N SG&A Interconnect 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG609N SG&A Broadband 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG622A Public Payphones Operations 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG651B Number Portability-SetUCostOMCactivities 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG653A ATM Customer Interface 2mb Cards 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG654A ATM Customer Interface 34mb Cards 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG656A ATM Network Switching 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG657A Framestream Switch 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG658A ATM Customer Interface >155mb Cards 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG659A ATM Network Interface Cards 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG667A IP International Peering 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG668A IP Network Management 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG669A IP Network Dial IP 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG670A IP Network Fixed Access 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG671A IP Network VPN 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG672A IP Network Broadband 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG673A IP Network BT Intranet 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG674A IP Core/Colossus 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG675A IP VOIP Infrastructure 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG676A IP Applications 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG678A SIP servers 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG721A Circuit Provision Digital Higher Order 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG722A Circuit Provision Digital Public Network 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG723A Circuit Provision Analogue Public Nwk 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG732A Generic Data Amendments Network Costs 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG761A Special Applications SMDS 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG771A Special Applications Other Development 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLD

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BT Detailed Valuation Methodology MAPPING OF PLANT GROUPS TO DVM ASSET CATEGORIES ANNEX 4

August 2008 Page 341 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG772A Openreach Systems & Development (Product Specific) 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG823P BT Own Use Private Circuits 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG855A Border Gateway & Signalling Firewall 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG856A CMSAN ISDN2 cards 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG857A CMSAN Combi Cards BB element 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG858A CMSAN Combi Cards Voice element 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG859A CMSAN Control Access 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG860A CMSAN Control Transport 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG861A CMSAN ISDN30 cards 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG862A CMSAN Low Band SDSL cards =<2Mb 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG863A CMSAN-FMSAN Length 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG864A CMSAN-FMSAN Link 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG865A Core-Core Length 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG866A Core-Core Link 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG867A Ethernet NTE 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG869A FMSAN Control Transport 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG872A FMSAN TDM cards 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG873A FMSAN to WDM Length 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG874A FMSAN to WDM Link 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG875A INODE -Nwk features 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG876A INODE-Voice Call Set-Up 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG877A ISDN30 NTE 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG878A METRO BB LNS 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG879A METRO BBL3 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG880A METRO BEA - Broadband Edge Aggregator 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG881A METRO BRAS - Broadband Remote Access Server 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG882A METRO FER - Front End Router 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG885A Metro-Core Length 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG886A Metro-Core Link 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG887A METRO-Edge Ethernet Bandwidth 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG888A METRO-Edge Ethernet Port 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG889A METRO-Infrastructure Ethernet 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG890A METRO-Media Gateway 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG892A METRO-Sync Racks 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG893A MSPE Routers 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG895A P Router (large) CORE 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG896A P Router METRO 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG898A Core Directors 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG899A WDM to Metro links Link 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG900A WDM to Metro links: Length 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG901A Ethernet Switches 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG902A Ethernet Switch Access Cards 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG911A Operator Services OA Inland 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG912A Operator Services OA International 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG924A DQ Non Chargeable 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG933A Phonebooks 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG950C GEA Access Fibre Spine 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG950M GEA Access Fibre Spine Maintenance 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG951C GEA Distribution Fibre 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG951M GEA Distribution Fibre Maintenance 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG952C GEA Electronics 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG953C GEA DSLAM & Cabinets 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG954C GEA Customer Site Installations 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG955M GEA FTTC Repairs 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG956M GEA FTTP Repairs 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLD

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BT Detailed Valuation Methodology MAPPING OF PLANT GROUPS TO DVM ASSET CATEGORIES ANNEX 4

August 2008 Page 342 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG957P GEA FTTP Provisions 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG958P GEA FTTC Provisions 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG959C Access Distribution Fibre 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG980R Openreach Repayment Works 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG981R Openreach Time Related Charges 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG982R Openreach Managed Services for Wholesale 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG984R Openreach Managed Services for Global 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG985R Openreach Managed Services for Retail Other 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG989A Special Fault Investigation 2.12 Property PSC Property Site Clearance See Lead CoW >>> GSBLDPG461A Private Circuits Test & Maintenance Sys 2.13 Other Fixed Assets RATE Remote Access Test Equipment HistoricPG981R Openreach Time Related Charges 2.13 Other Fixed Assets RPE Renters Payphone Equipment HistoricPG300T OLO Point of Handover 2.7 UK Transmission - exc SDH Construction, Synchronous Digital Hierarchy Indexed HistoricPG301T SDH-Tier 0-Lk 2.7 UK Transmission - exc SDH Construction, Synchronous Digital Hierarchy Indexed HistoricPG311T SDH-Tier 1-STM1-Lk 2.7 UK Transmission - exc SDH Construction, Synchronous Digital Hierarchy Indexed HistoricPG313T SDH-Tier 1-STM4-Lk 2.7 UK Transmission - exc SDH Construction, Synchronous Digital Hierarchy Indexed HistoricPG315T SDH-Tier 1-STM16-Lk 2.7 UK Transmission - exc SDH Construction, Synchronous Digital Hierarchy Indexed HistoricPG321T SDH-Tier 2-STM1-Lk 2.7 UK Transmission - exc SDH Construction, Synchronous Digital Hierarchy Indexed HistoricPG323T SDH-Tier 2-STM4-Lk 2.7 UK Transmission - exc SDH Construction, Synchronous Digital Hierarchy Indexed HistoricPG325T SDH-Tier 2-STM16-Lk 2.7 UK Transmission - exc SDH Construction, Synchronous Digital Hierarchy Indexed HistoricPG331T SDH-Tier 3-STM1-Lk 2.7 UK Transmission - exc SDH Construction, Synchronous Digital Hierarchy Indexed HistoricPG333T SDH-Tier 3-STM4-Lk 2.7 UK Transmission - exc SDH Construction, Synchronous Digital Hierarchy Indexed HistoricPG335T SDH-Tier 3-STM16-Lk 2.7 UK Transmission - exc SDH Construction, Synchronous Digital Hierarchy Indexed HistoricPG341T SDH-Tier 4-STM1-Lk 2.7 UK Transmission - exc SDH Construction, Synchronous Digital Hierarchy Indexed HistoricPG343T SDH-Tier 4-STM4-Lk 2.7 UK Transmission - exc SDH Construction, Synchronous Digital Hierarchy Indexed HistoricPG345T SDH-Tier 4-STM16-Lk 2.7 UK Transmission - exc SDH Construction, Synchronous Digital Hierarchy Indexed HistoricPG351T SDH-TierSC -STM1-Lk 2.7 UK Transmission - exc SDH Construction, Synchronous Digital Hierarchy Indexed HistoricPG353T SDH-TierSC -STM4-Lk 2.7 UK Transmission - exc SDH Construction, Synchronous Digital Hierarchy Indexed HistoricPG355T SDH-TierSC -STM16-Lk 2.7 UK Transmission - exc SDH Construction, Synchronous Digital Hierarchy Indexed HistoricPG359T SDH-Traffic Grooming 2.7 UK Transmission - exc SDH Construction, Synchronous Digital Hierarchy Indexed HistoricPG381T MSH STM1 Link 2.7 UK Transmission - exc SDH Construction, Synchronous Digital Hierarchy Indexed HistoricPG383T MSH STM16 Link 2.7 UK Transmission - exc SDH Construction, Synchronous Digital Hierarchy Indexed HistoricPG385T MSH STM64 Link 2.7 UK Transmission - exc SDH Construction, Synchronous Digital Hierarchy Indexed HistoricPG985R Openreach Managed Services for Retail Other 2.13 Other Fixed Assets SIGHT Broadcast Vision Services Plant HistoricPG228A Signalling Transfer Point and Edge Link Monitors 2.10 Intelligent Network SIGNI Signalling Network and Interconnect HistoricPG229A Signalling Point Relay and Core Link Monitors 2.10 Intelligent Network SIGNI Signalling Network and Interconnect HistoricPG111C Access Fibre Spine 2.3 Local Cable TCN Criminal Damage, Networks See Lead CoW >>> LDCPG117C E Side Copper Capital 2.3 Local Cable TCN Criminal Damage, Networks See Lead CoW >>> LDCPG118C D Side Copper Capital 2.3 Local Cable TCN Criminal Damage, Networks See Lead CoW >>> LDCPG130A Local Loop Unbundling Tie Cables 2.3 Local Cable TCN Criminal Damage, Networks See Lead CoW >>> LDCPG170B OR Backhaul Fibre 2.3 Local Cable TCN Criminal Damage, Networks See Lead CoW >>> LDCPG950C GEA Access Fibre Spine 2.3 Local Cable TCN Criminal Damage, Networks See Lead CoW >>> LDCPG951C GEA Distribution Fibre 2.3 Local Cable TCN Criminal Damage, Networks See Lead CoW >>> LDCPG959C Access Distribution Fibre 2.3 Local Cable TCN Criminal Damage, Networks See Lead CoW >>> LDCPG115C Local Lines Access Radio Capital Capital 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG124A ISDN30 Capital / Maintenance 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG127A PSTN Line Cards 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG128A ISDN2/Highway Line Cards 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG132N WH LLU Hostel Rentals 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG152N DSL Rentals overheads (Wholesale) 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG213C Local Exchanges UXD Capital 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG224A Universal Card Platform Equipment 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG227A Main Exchanges ASUs 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG228A Signalling Transfer Point and Edge Link Monitors 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG229A Signalling Point Relay and Core Link Monitors 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG249C Main Exchange DLT - Capital 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant Historic

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BT Detailed Valuation Methodology MAPPING OF PLANT GROUPS TO DVM ASSET CATEGORIES ANNEX 4

August 2008 Page 343 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG254A Main Exchange - Intelligent Access & Messaging 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG255B Main Exchange Switchblock 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG257C Main Exchange Processors - Capital 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG260A Intelligent Contact Manager - PR0 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG276A CISL 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG280C AXE10 LE Processor - Capital 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG281C AXE10 LE DLT - Capital 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG282A AXE10 LE Switch Block 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG283A AXE10 LE Concentrator Set-Up 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG284A AXE10 LE Concentrator Duration 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG285C System X LE Processor - Capital 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG286C System X LE - Capital 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG287A System X LE Switch Block 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG288A System X LE Concentrator Set-Up 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG289A System X LE Concentrator Duration 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG301T SDH-Tier 0-Lk 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG311T SDH-Tier 1-STM1-Lk 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG313T SDH-Tier 1-STM4-Lk 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG315T SDH-Tier 1-STM16-Lk 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG321T SDH-Tier 2-STM1-Lk 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG323T SDH-Tier 2-STM4-Lk 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG325T SDH-Tier 2-STM16-Lk 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG331T SDH-Tier 3-STM1-Lk 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG333T SDH-Tier 3-STM4-Lk 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG335T SDH-Tier 3-STM16-Lk 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG341T SDH-Tier 4-STM1-Lk 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG343T SDH-Tier 4-STM4-Lk 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG345T SDH-Tier 4-STM16-Lk 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG351T SDH-TierSC -STM1-Lk 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG353T SDH-TierSC -STM4-Lk 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG355T SDH-TierSC -STM16-Lk 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG359T SDH-Traffic Grooming 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG361T PDH-Metal-2Mbits/s-Lk 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG371T PDH-Optical-2Mbits/s-Lk 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG373T PDH-Optical-8Mbits/s-Lk 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG375T PDH-Optical-34Mbits/s-Lk 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG377T PDH-Optical-140Mbits/s-Lk 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG379T PDH-Optical-565Mbits/s-Lk 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG381T MSH STM1 Link 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG383T MSH STM16 Link 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG385T MSH STM64 Link 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG391T PDH-Radio-8Mbits/s-Lk 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG393T PDH-Radio-34Mbits/s-Lk 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG395T PDH-Radio-140Mbits/s-Lk 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG399T PDH-Traffic Grooming 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG400T ACE/ENA Core Equipment 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG405A DMS100 Call Centre Switches 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG412C 64K Electronics Capital 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG440C ASDH 4x2MBit Capital 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG441C ASDH 16x2MBit Capital 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG442C 2MBit Copper Electric Capital 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG443C 2MBit Fibre Electric Capital 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG444C 34MBit Fibre Electric Capital 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG445C 140MBit Fibre Electric Capital 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG446C 622MBit Fibre Elect. Capital 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant Historic

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BT Detailed Valuation Methodology MAPPING OF PLANT GROUPS TO DVM ASSET CATEGORIES ANNEX 4

August 2008 Page 344 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG447A SHDS Electronics 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG653A ATM Customer Interface 2mb Cards 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG654A ATM Customer Interface 34mb Cards 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG656A ATM Network Switching 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG657A Framestream Switch 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG658A ATM Customer Interface >155mb Cards 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG659A ATM Network Interface Cards 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG668A IP Network Management 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG670A IP Network Fixed Access 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG671A IP Network VPN 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG672A IP Network Broadband 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG673A IP Network BT Intranet 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG674A IP Core/Colossus 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG675A IP VOIP Infrastructure 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG678A SIP servers 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG857A CMSAN Combi Cards BB element 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG858A CMSAN Combi Cards Voice element 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG859A CMSAN Control Access 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG860A CMSAN Control Transport 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG861A CMSAN ISDN30 cards 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG862A CMSAN Low Band SDSL cards =<2Mb 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG864A CMSAN-FMSAN Link 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG866A Core-Core Link 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG869A FMSAN Control Transport 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG872A FMSAN TDM cards 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG874A FMSAN to WDM Link 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG875A INODE -Nwk features 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG876A INODE-Voice Call Set-Up 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG878A METRO BB LNS 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG879A METRO BBL3 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG880A METRO BEA - Broadband Edge Aggregator 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG881A METRO BRAS - Broadband Remote Access Server 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG882A METRO FER - Front End Router 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG886A Metro-Core Link 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG887A METRO-Edge Ethernet Bandwidth 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG888A METRO-Edge Ethernet Port 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG889A METRO-Infrastructure Ethernet 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG890A METRO-Media Gateway 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG892A METRO-Sync Racks 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG893A MSPE Routers 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG895A P Router (large) CORE 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG896A P Router METRO 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG898A Core Directors 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG899A WDM to Metro links Link 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG901A Ethernet Switches 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG902A Ethernet Switch Access Cards 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG982R Openreach Managed Services for Wholesale 2.13 Other Fixed Assets TPC Construction, Telecom Power Plant HistoricPG115C Local Lines Access Radio Capital Capital 2.3 Local Cable TPWA Construction, Access Radio Systems HistoricPG391T PDH-Radio-8Mbits/s-Lk 2.7 UK Transmission - exc TPWC Construction, Trunk & Junction Radio Systems HistoricPG393T PDH-Radio-34Mbits/s-Lk 2.7 UK Transmission - exc TPWC Construction, Trunk & Junction Radio Systems HistoricPG985R Openreach Managed Services for Retail Other 2.2 Duct TVD Cable TV:All ductwork See Lead CoW >>> LDDPG985R Openreach Managed Services for Retail Other 2.3 Local Cable TVS Cable TV Supertrunk/Primary work ex duct See Lead CoW >>> LFSCPG866A Core-Core Link 2.11 21st CN WDM21 21CN WDM Eqpt. Absolute (NBV/GBV)PG886A Metro-Core Link 2.11 21st CN WDM21 21CN WDM Eqpt. Absolute (NBV/GBV)PG899A WDM to Metro links Link 2.11 21st CN WDM21 21CN WDM Eqpt. Absolute (NBV/GBV)

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BT Detailed Valuation Methodology MAPPING OF PLANT GROUPS TO DVM ASSET CATEGORIES ANNEX 4

August 2008 Page 345 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG866A Core-Core Link 2.11 21st CN WDMH Huawei WDM Eqpt. Absolute (NBV/GBV)PG886A Metro-Core Link 2.11 21st CN WDMH Huawei WDM Eqpt. Absolute (NBV/GBV)PG899A WDM to Metro links Link 2.11 21st CN WDMH Huawei WDM Eqpt. Absolute (NBV/GBV)PG111C Access Fibre Spine 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG111M Local Lines Fibre Cable Current 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG114L ISDN30 Connections 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG115C Local Lines Access Radio Capital Capital 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG115M Local Lines Access Radio Current 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG117C E Side Copper Capital 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG117M E Side Copper Current 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG118C D Side Copper Capital 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG118M D Side Copper Current 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG119A Telephony Over Passive Optical Network 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG121M Business PSTN Maintenance 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG122M Residential PSTN Maintenance 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG123M ISDN2 / Highway Maintenance 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG124A ISDN30 Capital / Maintenance 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG127A PSTN Line Cards 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG128A ISDN2/Highway Line Cards 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG129A Pair Gain 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG130A Local Loop Unbundling Tie Cables 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG132B OR LLU Hostel Rentals 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG132N WH LLU Hostel Rentals 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG136A Local Loop Unbundling Surveys 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG136N WH LLU Room Build 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG140A Routing and Records 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG142A MDF Hardware Jumpering 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG143A Software Jumpering 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG145B ADSL Connections (Openreach) 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG145N ADSL Connections (Wholesale) 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG147B SDSL Connections (Openreach) 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG147N SDSL Connections (Wholesale) 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG149A Dropwire Capital 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG150A ISDN2 Specific 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG151B TAMS (Openreach) 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG151N TAMS (Wholesale) 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG152B DSL Rentals (Openreach) 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG152N DSL Rentals overheads (Wholesale) 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG153N DSL Rentals depreciation (Wholesale) 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG170B OR Backhaul Fibre 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG197A FTTC Service Delivery & Development 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG198A FTTP Development 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG213C Local Exchanges UXD Capital 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG213M Local Exchanges UXD Current 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG216C Local Exchanges General Switchboards Cap 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG216M Local Exchanges General Switchboards Cur 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG217E LE Frames Capital (Openreach) 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG217F LE Frames Current (Openreach) 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG217Q LE Frames Capital (Wholesale) 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG217R LE Frames Current (Wholesale) 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG219M Local Exch Operations & Surveillance Cur 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG224A Universal Card Platform Equipment 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG227A Main Exchanges ASUs 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG228A Signalling Transfer Point and Edge Link Monitors 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG229A Signalling Point Relay and Core Link Monitors 2.13 Other Fixed Assets WMSCA Wholesale Managed Services Historic

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BT Detailed Valuation Methodology MAPPING OF PLANT GROUPS TO DVM ASSET CATEGORIES ANNEX 4

August 2008 Page 346 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG240A Line Test Equipment 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG241A Repair Handling Duty 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG249C Main Exchange DLT - Capital 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG249M Main Exchange DLT - Current 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG254A Main Exchange - Intelligent Access & Messaging 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG255B Main Exchange Switchblock 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG257C Main Exchange Processors - Capital 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG257M Main Exchange Processors - Current 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG260A Intelligent Contact Manager - PR0 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG276A CISL 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG280C AXE10 LE Processor - Capital 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG280M AXE10 LE Processor - Current 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG281C AXE10 LE DLT - Capital 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG281M AXE10 LE DLT Maintenance 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG282A AXE10 LE Switch Block 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG283A AXE10 LE Concentrator Set-Up 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG284A AXE10 LE Concentrator Duration 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG285C System X LE Processor - Capital 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG285M System X LE Processor - Current 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG286C System X LE - Capital 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG286M System X DLT Maintenance 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG287A System X LE Switch Block 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG288A System X LE Concentrator Set-Up 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG289A System X LE Concentrator Duration 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG300T OLO Point of Handover 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG301T SDH-Tier 0-Lk 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG311T SDH-Tier 1-STM1-Lk 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG313T SDH-Tier 1-STM4-Lk 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG315T SDH-Tier 1-STM16-Lk 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG321T SDH-Tier 2-STM1-Lk 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG323T SDH-Tier 2-STM4-Lk 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG325T SDH-Tier 2-STM16-Lk 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG331T SDH-Tier 3-STM1-Lk 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG333T SDH-Tier 3-STM4-Lk 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG335T SDH-Tier 3-STM16-Lk 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG341T SDH-Tier 4-STM1-Lk 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG343T SDH-Tier 4-STM4-Lk 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG345T SDH-Tier 4-STM16-Lk 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG350N WH Inner Core Fibre 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG351T SDH-TierSC -STM1-Lk 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG353T SDH-TierSC -STM4-Lk 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG355T SDH-TierSC -STM16-Lk 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG359T SDH-Traffic Grooming 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG361T PDH-Metal-2Mbits/s-Lk 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG365T PDH-Metal-34Mbits/s-Lk 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG367T PDH-Metal-140Mbits/s-Lk 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG371T PDH-Optical-2Mbits/s-Lk 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG373T PDH-Optical-8Mbits/s-Lk 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG375T PDH-Optical-34Mbits/s-Lk 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG377T PDH-Optical-140Mbits/s-Lk 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG379T PDH-Optical-565Mbits/s-Lk 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG381T MSH STM1 Link 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG383T MSH STM16 Link 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG385T MSH STM64 Link 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG391T PDH-Radio-8Mbits/s-Lk 2.13 Other Fixed Assets WMSCA Wholesale Managed Services Historic

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BT Detailed Valuation Methodology MAPPING OF PLANT GROUPS TO DVM ASSET CATEGORIES ANNEX 4

August 2008 Page 347 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG393T PDH-Radio-34Mbits/s-Lk 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG395T PDH-Radio-140Mbits/s-Lk 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG399T PDH-Traffic Grooming 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG400T ACE/ENA Core Equipment 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG401A Netstream Equipment 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG405A DMS100 Call Centre Switches 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG408A Carrier Pre Selection Customer Set-Up 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG411C Analogue Electric Capital 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG411P Analogue Connections 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG412C 64K Electronics Capital 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG412M 64K Electronics Maintenance 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG412P 64K Connections 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG413P Private Circuits Megastream and IX Conns 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG414M Private Circuits Intntl Anal IPLC Cur 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG415M Private Circuits Intntl Dig IPLC Current 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG421S Private Circuits Analogue Instn 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG422S Private Circuits Kilostream Instn 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG426S Private Circuits AccessLine Installation 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG440C ASDH 4x2MBit Capital 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG440M ASDH 4x2MBit Maintenance 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG441C ASDH 16x2MBit Capital 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG441M ASDH 16x2MBit Maintenance 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG442C 2MBit Copper Electric Capital 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG442M 2MBit Copper Electric Maintenance 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG443C 2MBit Fibre Electric Capital 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG443M 2MBit Fibre Electric Maintenance 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG444C 34MBit Fibre Electric Capital 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG444M 34MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG445C 140MBit Fibre Electric Capital 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG445M 140MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG446C 622MBit Fibre Elect. Capital 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG446M 622MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG447A SHDS Electronics 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG461A Private Circuits Test & Maintenance Sys 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG462A Private Circuits Customer Premises 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG463A Private Circuits Testing 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG483A Flexible Bandwidth Services 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG502B SG&A Openreach Sales Product Management 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG504B Number portability operational management 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG505A SG & A Private Circuits 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG506N SG & A PPC (Wholesale) 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG511M Interconnect OCP Maintenance 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG511P Interconnect OCP Provision 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG512A Product Management Policy & Planning IX OLO 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG570B OR Service Centre - Provision WLR PSTN/ISDN2 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG571B OR Service Centre - Provision WLR ISDN30 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG572B OR Service Centre - Provision LLU 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG573B OR Service Centre - Provision Ethernet 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG574B OR Service Centre - Provision NGA 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG575B OR Service Centre - Assurance WLR PSTN/ISDN2 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG576B OR Service Centre - Assurance WLR ISDN30 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG577B OR Service Centre - Assurance LLU 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG578B OR Service Centre - Assurance Ethernet 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG579B OR Service Centre - Assurance NGA 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG580B Broadband Boost 2.13 Other Fixed Assets WMSCA Wholesale Managed Services Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG583N SG&A Wholesale Residual 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG584N SG&A Wholesale Other 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG585A SG&A downstream Residual 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG586N SG&A Interconnect 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG609N SG&A Broadband 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG622A Public Payphones Operations 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG651B Number Portability-SetUCostOMCactivities 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG653A ATM Customer Interface 2mb Cards 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG654A ATM Customer Interface 34mb Cards 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG656A ATM Network Switching 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG657A Framestream Switch 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG658A ATM Customer Interface >155mb Cards 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG659A ATM Network Interface Cards 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG667A IP International Peering 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG668A IP Network Management 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG669A IP Network Dial IP 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG670A IP Network Fixed Access 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG671A IP Network VPN 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG672A IP Network Broadband 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG673A IP Network BT Intranet 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG674A IP Core/Colossus 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG675A IP VOIP Infrastructure 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG676A IP Applications 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG678A SIP servers 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG721A Circuit Provision Digital Higher Order 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG722A Circuit Provision Digital Public Network 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG723A Circuit Provision Analogue Public Nwk 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG732A Generic Data Amendments Network Costs 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG761A Special Applications SMDS 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG771A Special Applications Other Development 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG772A Openreach Systems & Development (Product Specific) 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG823P BT Own Use Private Circuits 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG855A Border Gateway & Signalling Firewall 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG856A CMSAN ISDN2 cards 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG857A CMSAN Combi Cards BB element 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG858A CMSAN Combi Cards Voice element 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG859A CMSAN Control Access 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG860A CMSAN Control Transport 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG861A CMSAN ISDN30 cards 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG862A CMSAN Low Band SDSL cards =<2Mb 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG863A CMSAN-FMSAN Length 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG864A CMSAN-FMSAN Link 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG865A Core-Core Length 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG866A Core-Core Link 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG867A Ethernet NTE 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG869A FMSAN Control Transport 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG872A FMSAN TDM cards 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG873A FMSAN to WDM Length 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG874A FMSAN to WDM Link 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG875A INODE -Nwk features 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG876A INODE-Voice Call Set-Up 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG877A ISDN30 NTE 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG878A METRO BB LNS 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG879A METRO BBL3 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG880A METRO BEA - Broadband Edge Aggregator 2.13 Other Fixed Assets WMSCA Wholesale Managed Services Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG881A METRO BRAS - Broadband Remote Access Server 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG882A METRO FER - Front End Router 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG885A Metro-Core Length 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG886A Metro-Core Link 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG887A METRO-Edge Ethernet Bandwidth 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG888A METRO-Edge Ethernet Port 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG889A METRO-Infrastructure Ethernet 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG890A METRO-Media Gateway 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG892A METRO-Sync Racks 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG893A MSPE Routers 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG895A P Router (large) CORE 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG896A P Router METRO 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG898A Core Directors 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG899A WDM to Metro links Link 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG900A WDM to Metro links: Length 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG901A Ethernet Switches 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG902A Ethernet Switch Access Cards 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG911A Operator Services OA Inland 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG912A Operator Services OA International 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG924A DQ Non Chargeable 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG933A Phonebooks 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG950C GEA Access Fibre Spine 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG950M GEA Access Fibre Spine Maintenance 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG951C GEA Distribution Fibre 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG951M GEA Distribution Fibre Maintenance 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG952C GEA Electronics 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG953C GEA DSLAM & Cabinets 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG954C GEA Customer Site Installations 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG955M GEA FTTC Repairs 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG956M GEA FTTP Repairs 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG957P GEA FTTP Provisions 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG958P GEA FTTC Provisions 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG959C Access Distribution Fibre 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG980R Openreach Repayment Works 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG981R Openreach Time Related Charges 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG982R Openreach Managed Services for Wholesale 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG984R Openreach Managed Services for Global 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG985R Openreach Managed Services for Retail Other 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG989A Special Fault Investigation 2.13 Other Fixed Assets WMSCA Wholesale Managed Services HistoricPG151N TAMS (Wholesale) 2.13 Other Fixed Assets WTMDF Wholesale Test Equipment and MDF HistoricPG111C Access Fibre Spine 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG111M Local Lines Fibre Cable Current 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG114L ISDN30 Connections 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG115C Local Lines Access Radio Capital Capital 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG115M Local Lines Access Radio Current 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG117C E Side Copper Capital 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG117M E Side Copper Current 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG118C D Side Copper Capital 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG118M D Side Copper Current 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG119A Telephony Over Passive Optical Network 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG121M Business PSTN Maintenance 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG122M Residential PSTN Maintenance 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG123M ISDN2 / Highway Maintenance 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG124A ISDN30 Capital / Maintenance 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG127A PSTN Line Cards 2.13 Other Fixed Assets ZCMP Development Fixed Assets Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG128A ISDN2/Highway Line Cards 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG129A Pair Gain 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG130A Local Loop Unbundling Tie Cables 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG132B OR LLU Hostel Rentals 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG132N WH LLU Hostel Rentals 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG136A Local Loop Unbundling Surveys 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG136N WH LLU Room Build 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG140A Routing and Records 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG142A MDF Hardware Jumpering 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG143A Software Jumpering 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG145B ADSL Connections (Openreach) 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG145N ADSL Connections (Wholesale) 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG147B SDSL Connections (Openreach) 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG147N SDSL Connections (Wholesale) 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG149A Dropwire Capital 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG150A ISDN2 Specific 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG151B TAMS (Openreach) 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG151N TAMS (Wholesale) 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG152B DSL Rentals (Openreach) 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG152N DSL Rentals overheads (Wholesale) 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG153N DSL Rentals depreciation (Wholesale) 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG170B OR Backhaul Fibre 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG197A FTTC Service Delivery & Development 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG198A FTTP Development 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG213C Local Exchanges UXD Capital 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG213M Local Exchanges UXD Current 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG216C Local Exchanges General Switchboards Cap 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG216M Local Exchanges General Switchboards Cur 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG217E LE Frames Capital (Openreach) 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG217F LE Frames Current (Openreach) 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG217Q LE Frames Capital (Wholesale) 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG217R LE Frames Current (Wholesale) 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG219M Local Exch Operations & Surveillance Cur 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG224A Universal Card Platform Equipment 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG227A Main Exchanges ASUs 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG228A Signalling Transfer Point and Edge Link Monitors 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG229A Signalling Point Relay and Core Link Monitors 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG240A Line Test Equipment 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG241A Repair Handling Duty 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG249C Main Exchange DLT - Capital 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG249M Main Exchange DLT - Current 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG254A Main Exchange - Intelligent Access & Messaging 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG255B Main Exchange Switchblock 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG257C Main Exchange Processors - Capital 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG257M Main Exchange Processors - Current 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG260A Intelligent Contact Manager - PR0 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG276A CISL 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG280C AXE10 LE Processor - Capital 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG280M AXE10 LE Processor - Current 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG281C AXE10 LE DLT - Capital 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG281M AXE10 LE DLT Maintenance 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG282A AXE10 LE Switch Block 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG283A AXE10 LE Concentrator Set-Up 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG284A AXE10 LE Concentrator Duration 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG285C System X LE Processor - Capital 2.13 Other Fixed Assets ZCMP Development Fixed Assets Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG285M System X LE Processor - Current 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG286C System X LE - Capital 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG286M System X DLT Maintenance 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG287A System X LE Switch Block 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG288A System X LE Concentrator Set-Up 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG289A System X LE Concentrator Duration 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG300T OLO Point of Handover 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG301T SDH-Tier 0-Lk 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG311T SDH-Tier 1-STM1-Lk 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG313T SDH-Tier 1-STM4-Lk 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG315T SDH-Tier 1-STM16-Lk 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG321T SDH-Tier 2-STM1-Lk 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG323T SDH-Tier 2-STM4-Lk 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG325T SDH-Tier 2-STM16-Lk 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG331T SDH-Tier 3-STM1-Lk 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG333T SDH-Tier 3-STM4-Lk 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG335T SDH-Tier 3-STM16-Lk 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG341T SDH-Tier 4-STM1-Lk 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG343T SDH-Tier 4-STM4-Lk 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG345T SDH-Tier 4-STM16-Lk 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG350N WH Inner Core Fibre 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG351T SDH-TierSC -STM1-Lk 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG353T SDH-TierSC -STM4-Lk 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG355T SDH-TierSC -STM16-Lk 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG359T SDH-Traffic Grooming 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG361T PDH-Metal-2Mbits/s-Lk 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG365T PDH-Metal-34Mbits/s-Lk 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG367T PDH-Metal-140Mbits/s-Lk 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG371T PDH-Optical-2Mbits/s-Lk 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG373T PDH-Optical-8Mbits/s-Lk 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG375T PDH-Optical-34Mbits/s-Lk 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG377T PDH-Optical-140Mbits/s-Lk 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG379T PDH-Optical-565Mbits/s-Lk 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG381T MSH STM1 Link 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG383T MSH STM16 Link 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG385T MSH STM64 Link 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG391T PDH-Radio-8Mbits/s-Lk 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG393T PDH-Radio-34Mbits/s-Lk 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG395T PDH-Radio-140Mbits/s-Lk 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG399T PDH-Traffic Grooming 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG400T ACE/ENA Core Equipment 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG401A Netstream Equipment 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG405A DMS100 Call Centre Switches 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG408A Carrier Pre Selection Customer Set-Up 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG411C Analogue Electric Capital 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG411P Analogue Connections 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG412C 64K Electronics Capital 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG412M 64K Electronics Maintenance 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG412P 64K Connections 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG413P Private Circuits Megastream and IX Conns 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG414M Private Circuits Intntl Anal IPLC Cur 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG415M Private Circuits Intntl Dig IPLC Current 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG421S Private Circuits Analogue Instn 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG422S Private Circuits Kilostream Instn 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG426S Private Circuits AccessLine Installation 2.13 Other Fixed Assets ZCMP Development Fixed Assets Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG440C ASDH 4x2MBit Capital 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG440M ASDH 4x2MBit Maintenance 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG441C ASDH 16x2MBit Capital 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG441M ASDH 16x2MBit Maintenance 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG442C 2MBit Copper Electric Capital 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG442M 2MBit Copper Electric Maintenance 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG443C 2MBit Fibre Electric Capital 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG443M 2MBit Fibre Electric Maintenance 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG444C 34MBit Fibre Electric Capital 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG444M 34MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG445C 140MBit Fibre Electric Capital 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG445M 140MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG446C 622MBit Fibre Elect. Capital 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG446M 622MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG447A SHDS Electronics 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG461A Private Circuits Test & Maintenance Sys 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG462A Private Circuits Customer Premises 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG463A Private Circuits Testing 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG483A Flexible Bandwidth Services 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG502B SG&A Openreach Sales Product Management 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG504B Number portability operational management 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG505A SG & A Private Circuits 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG506N SG & A PPC (Wholesale) 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG511M Interconnect OCP Maintenance 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG511P Interconnect OCP Provision 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG512A Product Management Policy & Planning IX OLO 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG570B OR Service Centre - Provision WLR PSTN/ISDN2 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG571B OR Service Centre - Provision WLR ISDN30 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG572B OR Service Centre - Provision LLU 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG573B OR Service Centre - Provision Ethernet 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG574B OR Service Centre - Provision NGA 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG575B OR Service Centre - Assurance WLR PSTN/ISDN2 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG576B OR Service Centre - Assurance WLR ISDN30 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG577B OR Service Centre - Assurance LLU 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG578B OR Service Centre - Assurance Ethernet 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG579B OR Service Centre - Assurance NGA 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG580B Broadband Boost 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG583N SG&A Wholesale Residual 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG584N SG&A Wholesale Other 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG585A SG&A downstream Residual 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG586N SG&A Interconnect 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG609N SG&A Broadband 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG622A Public Payphones Operations 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG651B Number Portability-SetUCostOMCactivities 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG653A ATM Customer Interface 2mb Cards 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG654A ATM Customer Interface 34mb Cards 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG656A ATM Network Switching 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG657A Framestream Switch 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG658A ATM Customer Interface >155mb Cards 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG659A ATM Network Interface Cards 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG667A IP International Peering 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG668A IP Network Management 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG669A IP Network Dial IP 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG670A IP Network Fixed Access 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG671A IP Network VPN 2.13 Other Fixed Assets ZCMP Development Fixed Assets Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG672A IP Network Broadband 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG673A IP Network BT Intranet 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG674A IP Core/Colossus 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG675A IP VOIP Infrastructure 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG676A IP Applications 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG678A SIP servers 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG721A Circuit Provision Digital Higher Order 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG722A Circuit Provision Digital Public Network 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG723A Circuit Provision Analogue Public Nwk 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG732A Generic Data Amendments Network Costs 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG761A Special Applications SMDS 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG771A Special Applications Other Development 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG772A Openreach Systems & Development (Product Specific) 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG823P BT Own Use Private Circuits 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG855A Border Gateway & Signalling Firewall 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG856A CMSAN ISDN2 cards 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG857A CMSAN Combi Cards BB element 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG858A CMSAN Combi Cards Voice element 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG859A CMSAN Control Access 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG860A CMSAN Control Transport 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG861A CMSAN ISDN30 cards 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG862A CMSAN Low Band SDSL cards =<2Mb 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG863A CMSAN-FMSAN Length 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG864A CMSAN-FMSAN Link 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG865A Core-Core Length 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG866A Core-Core Link 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG867A Ethernet NTE 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG869A FMSAN Control Transport 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG872A FMSAN TDM cards 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG873A FMSAN to WDM Length 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG874A FMSAN to WDM Link 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG875A INODE -Nwk features 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG876A INODE-Voice Call Set-Up 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG877A ISDN30 NTE 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG878A METRO BB LNS 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG879A METRO BBL3 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG880A METRO BEA - Broadband Edge Aggregator 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG881A METRO BRAS - Broadband Remote Access Server 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG882A METRO FER - Front End Router 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG885A Metro-Core Length 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG886A Metro-Core Link 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG887A METRO-Edge Ethernet Bandwidth 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG888A METRO-Edge Ethernet Port 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG889A METRO-Infrastructure Ethernet 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG890A METRO-Media Gateway 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG892A METRO-Sync Racks 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG893A MSPE Routers 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG895A P Router (large) CORE 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG896A P Router METRO 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG898A Core Directors 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG899A WDM to Metro links Link 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG900A WDM to Metro links: Length 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG901A Ethernet Switches 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG902A Ethernet Switch Access Cards 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG911A Operator Services OA Inland 2.13 Other Fixed Assets ZCMP Development Fixed Assets Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG912A Operator Services OA International 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG924A DQ Non Chargeable 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG933A Phonebooks 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG950C GEA Access Fibre Spine 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG950M GEA Access Fibre Spine Maintenance 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG951C GEA Distribution Fibre 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG951M GEA Distribution Fibre Maintenance 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG952C GEA Electronics 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG953C GEA DSLAM & Cabinets 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG954C GEA Customer Site Installations 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG955M GEA FTTC Repairs 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG956M GEA FTTP Repairs 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG957P GEA FTTP Provisions 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG958P GEA FTTC Provisions 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG959C Access Distribution Fibre 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG980R Openreach Repayment Works 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG981R Openreach Time Related Charges 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG982R Openreach Managed Services for Wholesale 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG984R Openreach Managed Services for Global 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG985R Openreach Managed Services for Retail Other 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG989A Special Fault Investigation 2.13 Other Fixed Assets ZCMP Development Fixed Assets HistoricPG111C Access Fibre Spine 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG111M Local Lines Fibre Cable Current 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG114L ISDN30 Connections 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG115C Local Lines Access Radio Capital Capital 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG115M Local Lines Access Radio Current 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG117C E Side Copper Capital 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG117M E Side Copper Current 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG118C D Side Copper Capital 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG118M D Side Copper Current 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG119A Telephony Over Passive Optical Network 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG121M Business PSTN Maintenance 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG122M Residential PSTN Maintenance 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG123M ISDN2 / Highway Maintenance 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG124A ISDN30 Capital / Maintenance 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG127A PSTN Line Cards 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG128A ISDN2/Highway Line Cards 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG129A Pair Gain 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG130A Local Loop Unbundling Tie Cables 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG132B OR LLU Hostel Rentals 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG132N WH LLU Hostel Rentals 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG136A Local Loop Unbundling Surveys 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG136N WH LLU Room Build 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG140A Routing and Records 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG142A MDF Hardware Jumpering 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG143A Software Jumpering 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG145B ADSL Connections (Openreach) 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG145N ADSL Connections (Wholesale) 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG147B SDSL Connections (Openreach) 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG147N SDSL Connections (Wholesale) 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG149A Dropwire Capital 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG150A ISDN2 Specific 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG151B TAMS (Openreach) 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG151N TAMS (Wholesale) 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG152B DSL Rentals (Openreach) 2.13 Other Fixed Assets ZRAD Research Fixed Assets Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG152N DSL Rentals overheads (Wholesale) 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG153N DSL Rentals depreciation (Wholesale) 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG170B OR Backhaul Fibre 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG197A FTTC Service Delivery & Development 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG198A FTTP Development 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG213C Local Exchanges UXD Capital 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG213M Local Exchanges UXD Current 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG216C Local Exchanges General Switchboards Cap 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG216M Local Exchanges General Switchboards Cur 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG217E LE Frames Capital (Openreach) 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG217F LE Frames Current (Openreach) 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG217Q LE Frames Capital (Wholesale) 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG217R LE Frames Current (Wholesale) 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG219M Local Exch Operations & Surveillance Cur 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG224A Universal Card Platform Equipment 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG227A Main Exchanges ASUs 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG228A Signalling Transfer Point and Edge Link Monitors 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG229A Signalling Point Relay and Core Link Monitors 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG240A Line Test Equipment 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG241A Repair Handling Duty 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG249C Main Exchange DLT - Capital 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG249M Main Exchange DLT - Current 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG254A Main Exchange - Intelligent Access & Messaging 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG255B Main Exchange Switchblock 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG257C Main Exchange Processors - Capital 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG257M Main Exchange Processors - Current 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG260A Intelligent Contact Manager - PR0 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG276A CISL 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG280C AXE10 LE Processor - Capital 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG280M AXE10 LE Processor - Current 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG281C AXE10 LE DLT - Capital 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG281M AXE10 LE DLT Maintenance 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG282A AXE10 LE Switch Block 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG283A AXE10 LE Concentrator Set-Up 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG284A AXE10 LE Concentrator Duration 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG285C System X LE Processor - Capital 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG285M System X LE Processor - Current 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG286C System X LE - Capital 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG286M System X DLT Maintenance 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG287A System X LE Switch Block 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG288A System X LE Concentrator Set-Up 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG289A System X LE Concentrator Duration 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG300T OLO Point of Handover 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG301T SDH-Tier 0-Lk 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG311T SDH-Tier 1-STM1-Lk 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG313T SDH-Tier 1-STM4-Lk 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG315T SDH-Tier 1-STM16-Lk 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG321T SDH-Tier 2-STM1-Lk 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG323T SDH-Tier 2-STM4-Lk 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG325T SDH-Tier 2-STM16-Lk 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG331T SDH-Tier 3-STM1-Lk 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG333T SDH-Tier 3-STM4-Lk 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG335T SDH-Tier 3-STM16-Lk 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG341T SDH-Tier 4-STM1-Lk 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG343T SDH-Tier 4-STM4-Lk 2.13 Other Fixed Assets ZRAD Research Fixed Assets Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG345T SDH-Tier 4-STM16-Lk 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG350N WH Inner Core Fibre 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG351T SDH-TierSC -STM1-Lk 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG353T SDH-TierSC -STM4-Lk 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG355T SDH-TierSC -STM16-Lk 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG359T SDH-Traffic Grooming 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG361T PDH-Metal-2Mbits/s-Lk 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG365T PDH-Metal-34Mbits/s-Lk 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG367T PDH-Metal-140Mbits/s-Lk 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG371T PDH-Optical-2Mbits/s-Lk 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG373T PDH-Optical-8Mbits/s-Lk 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG375T PDH-Optical-34Mbits/s-Lk 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG377T PDH-Optical-140Mbits/s-Lk 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG379T PDH-Optical-565Mbits/s-Lk 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG381T MSH STM1 Link 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG383T MSH STM16 Link 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG385T MSH STM64 Link 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG391T PDH-Radio-8Mbits/s-Lk 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG393T PDH-Radio-34Mbits/s-Lk 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG395T PDH-Radio-140Mbits/s-Lk 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG399T PDH-Traffic Grooming 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG400T ACE/ENA Core Equipment 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG401A Netstream Equipment 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG405A DMS100 Call Centre Switches 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG408A Carrier Pre Selection Customer Set-Up 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG411C Analogue Electric Capital 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG411P Analogue Connections 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG412C 64K Electronics Capital 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG412M 64K Electronics Maintenance 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG412P 64K Connections 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG413P Private Circuits Megastream and IX Conns 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG414M Private Circuits Intntl Anal IPLC Cur 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG415M Private Circuits Intntl Dig IPLC Current 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG421S Private Circuits Analogue Instn 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG422S Private Circuits Kilostream Instn 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG426S Private Circuits AccessLine Installation 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG440C ASDH 4x2MBit Capital 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG440M ASDH 4x2MBit Maintenance 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG441C ASDH 16x2MBit Capital 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG441M ASDH 16x2MBit Maintenance 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG442C 2MBit Copper Electric Capital 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG442M 2MBit Copper Electric Maintenance 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG443C 2MBit Fibre Electric Capital 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG443M 2MBit Fibre Electric Maintenance 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG444C 34MBit Fibre Electric Capital 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG444M 34MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG445C 140MBit Fibre Electric Capital 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG445M 140MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG446C 622MBit Fibre Elect. Capital 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG446M 622MBit Fibre Elect. Maintenance 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG447A SHDS Electronics 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG461A Private Circuits Test & Maintenance Sys 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG462A Private Circuits Customer Premises 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG463A Private Circuits Testing 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG483A Flexible Bandwidth Services 2.13 Other Fixed Assets ZRAD Research Fixed Assets Historic

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DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG502B SG&A Openreach Sales Product Management 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG504B Number portability operational management 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG505A SG & A Private Circuits 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG506N SG & A PPC (Wholesale) 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG511M Interconnect OCP Maintenance 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG511P Interconnect OCP Provision 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG512A Product Management Policy & Planning IX OLO 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG570B OR Service Centre - Provision WLR PSTN/ISDN2 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG571B OR Service Centre - Provision WLR ISDN30 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG572B OR Service Centre - Provision LLU 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG573B OR Service Centre - Provision Ethernet 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG574B OR Service Centre - Provision NGA 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG575B OR Service Centre - Assurance WLR PSTN/ISDN2 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG576B OR Service Centre - Assurance WLR ISDN30 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG577B OR Service Centre - Assurance LLU 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG578B OR Service Centre - Assurance Ethernet 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG579B OR Service Centre - Assurance NGA 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG580B Broadband Boost 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG583N SG&A Wholesale Residual 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG584N SG&A Wholesale Other 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG585A SG&A downstream Residual 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG586N SG&A Interconnect 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG609N SG&A Broadband 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG622A Public Payphones Operations 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG651B Number Portability-SetUCostOMCactivities 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG653A ATM Customer Interface 2mb Cards 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG654A ATM Customer Interface 34mb Cards 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG656A ATM Network Switching 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG657A Framestream Switch 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG658A ATM Customer Interface >155mb Cards 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG659A ATM Network Interface Cards 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG667A IP International Peering 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG668A IP Network Management 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG669A IP Network Dial IP 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG670A IP Network Fixed Access 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG671A IP Network VPN 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG672A IP Network Broadband 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG673A IP Network BT Intranet 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG674A IP Core/Colossus 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG675A IP VOIP Infrastructure 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG676A IP Applications 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG678A SIP servers 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG721A Circuit Provision Digital Higher Order 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG722A Circuit Provision Digital Public Network 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG723A Circuit Provision Analogue Public Nwk 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG732A Generic Data Amendments Network Costs 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG761A Special Applications SMDS 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG771A Special Applications Other Development 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG772A Openreach Systems & Development (Product Specific) 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG823P BT Own Use Private Circuits 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG855A Border Gateway & Signalling Firewall 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG856A CMSAN ISDN2 cards 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG857A CMSAN Combi Cards BB element 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG858A CMSAN Combi Cards Voice element 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG859A CMSAN Control Access 2.13 Other Fixed Assets ZRAD Research Fixed Assets Historic

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BT Detailed Valuation Methodology MAPPING OF PLANT GROUPS TO DVM ASSET CATEGORIES ANNEX 4

August 2008 Page 358 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG860A CMSAN Control Transport 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG861A CMSAN ISDN30 cards 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG862A CMSAN Low Band SDSL cards =<2Mb 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG863A CMSAN-FMSAN Length 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG864A CMSAN-FMSAN Link 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG865A Core-Core Length 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG866A Core-Core Link 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG867A Ethernet NTE 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG869A FMSAN Control Transport 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG872A FMSAN TDM cards 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG873A FMSAN to WDM Length 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG874A FMSAN to WDM Link 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG875A INODE -Nwk features 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG876A INODE-Voice Call Set-Up 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG877A ISDN30 NTE 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG878A METRO BB LNS 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG879A METRO BBL3 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG880A METRO BEA - Broadband Edge Aggregator 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG881A METRO BRAS - Broadband Remote Access Server 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG882A METRO FER - Front End Router 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG885A Metro-Core Length 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG886A Metro-Core Link 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG887A METRO-Edge Ethernet Bandwidth 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG888A METRO-Edge Ethernet Port 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG889A METRO-Infrastructure Ethernet 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG890A METRO-Media Gateway 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG892A METRO-Sync Racks 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG893A MSPE Routers 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG895A P Router (large) CORE 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG896A P Router METRO 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG898A Core Directors 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG899A WDM to Metro links Link 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG900A WDM to Metro links: Length 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG901A Ethernet Switches 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG902A Ethernet Switch Access Cards 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG911A Operator Services OA Inland 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG912A Operator Services OA International 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG924A DQ Non Chargeable 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG933A Phonebooks 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG950C GEA Access Fibre Spine 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG950M GEA Access Fibre Spine Maintenance 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG951C GEA Distribution Fibre 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG951M GEA Distribution Fibre Maintenance 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG952C GEA Electronics 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG953C GEA DSLAM & Cabinets 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG954C GEA Customer Site Installations 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG955M GEA FTTC Repairs 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG956M GEA FTTP Repairs 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG957P GEA FTTP Provisions 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG958P GEA FTTC Provisions 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG959C Access Distribution Fibre 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG980R Openreach Repayment Works 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG981R Openreach Time Related Charges 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG982R Openreach Managed Services for Wholesale 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG984R Openreach Managed Services for Global 2.13 Other Fixed Assets ZRAD Research Fixed Assets Historic

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BT Detailed Valuation Methodology MAPPING OF PLANT GROUPS TO DVM ASSET CATEGORIES ANNEX 4

August 2008 Page 359 of 366

DVM Asset Category CoW

Plant Group Description DVM Asset Category Title COW Title

Plant Group (note 1)Valuation Method(& Dep'n Method)

PG985R Openreach Managed Services for Retail Other 2.13 Other Fixed Assets ZRAD Research Fixed Assets HistoricPG989A Special Fault Investigation 2.13 Other Fixed Assets ZRAD Research Fixed Assets Historic

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2.22.2

COW Sector Description Sector

Notes

COW

Selected Sort Order EXTRACT FROM CCA REGISTER Coding Methodology

2.12 0 0 ACPA LIVE Accommodation Plant for ASD Accomm Plant (Network) DF Historic New CoW Pd 6 2005/06 ACPA2.12 0 0 ACPB LIVE Accommodation Plant, Building Related Accomm Plant (Landlords) DR GSBLD #N/A ACPB

2.12 0 0 ACPC LIVE Accomm Plant (Network) DF Historic ACPC

2.12 0 0 ACPCI LIVE Accomm Plant (Network) DF Historic New CoW Pd 2 2008/09 ACPCI2.12 0 0 ACPFH LIVE Accomm Plant, Freehold Accomm Plant (Landlords) DR GSBLD #N/A GL uses "CoW" ACPFH ACPFH

2.12 0 0 ACPG LIVE Accomm Plant (Network) DF Historic ACPG2.12 0 0 ACPI LIVE Integral Accommodation Plant DR Historic New CoW Pd 2 2008/09 ACPI2.12 0 0 ACPLL LIVE Accomm Plant, Long Lease Accomm Plant (Landlords) DR GSBLD #N/A GL uses "CoW" ACPLL ACPLL

2.12 0 0 ACPM LIVE Accomm Plant (Network) DF Historic ACPM

2.12 0 0 ACPN LIVE Accomm Plant (Network) DF Historic ACPN

2.12 0 0 ACPR LIVE Accomm Plant (Network) DF Historic ACPR

2.12 0 0 ACPS LIVE Accommodation Plant, Security Accomm Plant (Network) DF Historic ACPS2.12 0 0 ACPSL LIVE Accomm Plant, Short Lease Accomm Plant (Landlords) DR GSBLD #N/A GL uses "CoW" ACPSL ACPSL

2.6 0 0 ADSL LIVE Access: Copper D2 Historic For 2005/06 val'n extrapolated from 2004/05 ADSL2.12 0 0 AFH LIVE ACP Freehold (see ACPFH) Accomm Plant (Landlords) DR GSBLD #N/A AFH2.12 0 0 ALL LIVE ACP Longlease (see ACPLL) Accomm Plant (Landlords) DR GSBLD #N/A ALL2.12 0 0 ASL LIVE ACP Shortlease (see ACPSL) Accomm Plant (Landlords) DR GSBLD #N/A ASL

2.9 0 0 ASU LIVE Main Exchanges D8 Historic ASU2.7 0 0 ATM LIVE Asynchronous Transfer Mode Core Tranmsn: Cable & Other DA Historic ATM

2.7 0 0 ATMW LIVE Core Tranmsn: Cable & Other DA Historic ATMW2.12 0 0 BCB LIVE Buildings construction, New Buildings DQ GSBLD #N/A BCB2.12 0 0 BCI LIVE Building Construction - Integral Features Buildings DQ New CoW Pd 2 2008/09 BCI2.12 0 0 BCE LIVE Buildings construction, Lateral Extension Buildings DQ GSBLD #N/A BCE2.12 0 0 BCF LIVE Buildings construction, Fixt./Fittings Buildings DQ GSBLD #N/A BCF2.12 0 0 BCR LIVE Buildings construction, Refurbishment Buildings DQ GSBLD #N/A BCR2.12 0 0 BCS LIVE Buildings construction, Security Buildings DQ Historic Switched to Historic from Indexed 2005/06 BCS2.12 0 0 BFH LIVE Buildings Freehold (see BLDFH) Buildings DQ GSBLD #N/A GL uses "CoW" BLDFH BFH

2.7 0 0 BHQ LIVE Construction, Submarine Cable Inland Core Tranmsn: Cable & Other DA Historic BHQ2.12 0 0 BLDFH LIVE Buildings Freehold Buildings DQ GSBLD #N/A BLDFH2.12 0 0 BLDLL LIVE Building Long Lease Buildings DQ GSBLD #N/A BLDLL2.12 0 0 BLDSL LIVE Buildings Short Lease Buildings DQ GSBLD #N/A BLDSL2.12 0 0 BLL LIVE Buildings Long Lease (see BLDLL) Buildings DQ GSBLD #N/A GL uses "CoW" BLDLL BLL2.12 0 0 BP LIVE Building Purchases Buildings DQ GSBLD #N/A BP2.12 0 0 BSL LIVE Buildings Short Lease (see BLDSL) Buildings DQ GSBLD #N/A GL uses "CoW" BLDSL BSL

2.13 0 0 BSNWP LIVE Other Non-Voice Plant DI Historic Re-opened Pd12 2005/06 - Closed Pd10 2005/06 BSNWP

2.13 0 0 BSOS LIVE Other Non-Voice Plant DI Historic BSOS2.13 0 0 CASCP LIVE Provision/Installation of Cascade Private Circuits & SMDS DK Historic CASCP

2.11 0 0 CCI LIVE 21st Century Network DT Historic New CoW pd11 2005/06 CCI2.13 0 0 CCTV LIVE Closed Circuit TV Plant Other Non-Voice Plant DI Historic CCTV

Category selected

Status

Codes open above Group

Lead CoW?

CoWs incl.

Valued as part of (CCA

Group)

Method (see notes)

Index / Trend Ref.

Method open above Group

DVM Asset

Category Ref.

Report display

Integral Accommodation Plant Computer Centres

Switched to Historic from Indexed 2004/05 (ref CC/05/02)

Accomm Plant, Equipt Related - Computer Centres

Accomm Plant, Equipt related, General Purpose buildings

Used to be included in GSBLD but split out as allocated to separate Sector.

Accomm Plant, Equipt Related - Motor Transport

Switched to Historic from Indexed 2004/05 (ref CC/05/03)

Accomm Plant, Equipt Related - Ntwk Op'l Buildings

Switched to Historic in 2007/08. For 2005/06 & 2006/07 val'n extrapolated from 2004/05

Accommodation Plant Communication Rooms

Switched to Historic from Indexed 05/06. Assets transferred to Exact 2004/05Switched to Historic from Indexed 05/06. Composite Index: 20% UK Electronics manuf., 20% Av Earnings, 60% Building Cost Index

Construction,Asymmetric Digital Subscriber line

Construction, Advance Service Units Switching

Switched to Historic in 08/09 Q3 - ref ASIG RA08-340. For 2005/06 val'n extrapolated from 2004/05. 03/04 valuation frozen and rolled forward (ref CC/05/33). Note: DMS100 switches within ASU now owned by Retail

Asynchronous Transfer Mode - BTWholesale funded

Switched to Indexed from Historic 2004/05 (ref CC/05/04)

Switched to Historic from Indexed 2004/05 (ref CC/05/24)

Broadcast Services, DCMS network provisionBroadcast Services, occasional services network provision

Common Capability–Intelligence & Cust Environment

F2
LIVE = in GF Web list of Capital CoWs 21/01/2002
M2
Some CoWs are WIP only (registrated in a single CoW) and some valuations cannot practically separate the physical assets from different CoWs.
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2.22.2

COW Sector Description Sector

Notes

COW

Selected Sort Order EXTRACT FROM CCA REGISTER Coding Methodology

Category selected

Status

Codes open above Group

Lead CoW?

CoWs incl.

Valued as part of (CCA

Group)

Method (see notes)

Index / Trend Ref.

Method open above Group

DVM Asset

Category Ref.

Report display

2.7 0 0 CJC LIVE Construction, Junction Metallic Pair Cable Core Tranmsn: Cable & Other DA Yes CJCR Historic CJC2.7 0 0 CJCR LIVE Renewal, Junction Metallic Pair Cable Core Tranmsn: Cable & Other DA CJC #N/A CJCR2.2 Y 1 1 CJD LIVE Construction, Junction Duct Core Transmission: Duct DB LDD #N/A CJD2.2 Y 2 2 CJDR LIVE Renewal, Junction Duct Core Transmission: Duct DB LDD #N/A CJDR

2.7 0 2 CJF LIVE Construction Junction Cable - Optical Fibre Core Tranmsn: Cable & Other DA Absolute (Roll Forward) CJF

2.13 0 2 COMPA LIVE General Computers DO Historic COMPA2.13 0 2 COMPD LIVE Computers - Mini Computers General Computers DO COMPY #N/A COMPD2.13 0 2 COMPE LIVE Computers - Personal Computers General Computers DO COMPY #N/A COMPE

2.13 0 2 COMPF LIVE Computers - Data Comms Equipment General Computers DO Historic COMPF

2.14 0 2 COMPG LIVE Computers - Externally Purchased Software Software EA Historic COMPG2.13 0 2 COMPH LIVE Computers - Remote Terminals General Computers DO COMPY #N/A COMPH

2.14 0 2 COMPS LIVE Internally Developed Software Software EA Historic COMPS2.13 0 2 COMPY CCA Computers - Consolidation CoW General Computers DO Yes COMPD, COMPE, COM Historic Switched to Historic from Indexed 05/06. COMPY2.13 0 2 CONF LIVE Conferencing DM Historic CONF2.11 0 2 CORLU LIVE Lucent Core Node 21st Century Network DT Absolute (NBV/GBV) First CCA valuation 1011 CORLU

2.13 0 2 CPARB LIVE Apparatus DM Historic CPARB

2.13 0 2 CPATB LIVE Apparatus DM Historic CPATB

2.13 0 2 CPCDB LIVE Apparatus DM Historic CPCDB

2.13 0 2 CPCDR LIVE Apparatus DM Historic CPCDR

2.13 0 2 CPCLB LIVE Apparatus DM Historic CPCLB2.13 0 2 CPCSB LIVE Capitalisation CPE - Converged Switch Apparatus DM Historic CPCSB2.13 0 2 CPCTB LIVE Capitalisation CPE - IT Products Apparatus DM Historic CPCTB2.13 0 2 CPITB LIVE Capital Expenditure Interactive Business Apparatus DM Historic CPITB

2.13 0 2 CPLNB LIVE Capitalisation CPE - LAN Cabling, Business Apparatus DM Historic CPLNB

2.13 0 2 CPMSB LIVE Apparatus DM Historic CPMSB2.8 0 2 CPSC LIVE Carrier Pre Selection Construction Local Exchanges: Digital D4 Historic AVE1 Switched to Historic from Indexed 05/06. CPSC

2.13 0 2 CPVTB LIVE Apparatus DM Historic2.7 0 2 CRA LIVE Construction - Junction Repeaters Core Tranmsn: Cable & Other DA Historic CRA

2.7 0 2 CRD LIVE Core Tranmsn: Cable & Other DA CRF #N/A CRD2.7 0 2 CRF LIVE Construction, Junction Repeaters, OF Core Tranmsn: Cable & Other DA Yes CRD, CRHQ, CRN Historic Last CCA value 1011 CRF

2.7 0 2 CRHQ LIVE Construction, Repeaters [by Contractors] Core Tranmsn: Cable & Other DA CRF #N/A CRHQ

2.9 0 2 CSNC LIVE Construction, Cashless Services Platform Main Exchanges D8 Historic CSNC

2.8 0 2 DMC LIVE Local Exchanges: Digital D4 Historic Switched to Historic from Indexed 05/06. DMC

2.13 0 2 DTTK LIVE Construction, Kilostream/ACE Services Private Circuits & SMDS DK Historic DTTK2.13 0 2 DTTM LIVE Construction Megastream Private Circuits & SMDS DK Historic Switched to Historic from Indexed 05/06. DTTM

2.13 0 2 DTTS LIVE Private Circuits & SMDS DK Historic DTTS

Switched to Historic 05/06 from Abs (NBV/GBV). 03/04 valuation frozen and rolled forward (ref CC/05/31)

Val'n extrapolated from 2004/05. (Full review 2008/09)

Computers - Mainframes and Peripherals (maybe called COMPX)

Switched to Historic 05/06 from Absolute (NBV/GBV). Split out from lead val'n against COMPX for 2002/03

Switched to Historic from Indexed 05/06. Split out from lead val'n against COMPX for 2002/0306/07 reported as Intangible not Fixed Asset. Switched to Historic from Indexed 05/06. Split out from lead val'n against COMPX for 2002/03

06/07 reported as Intangible not Fixed Asset. Switched to Historic from Indexed 05/06.

Capitalisation CPE - Answering machines, BusinessCapitalisation CPE - Telephone Ancillaries, BusinessCapitalisation CPE - Corded Telephones, BusinessCapitalisation CPE - Corded Telephones, ResidentialCapitalisation CPE - Cordless Telephones, Business

Capitalisation CPE - Medium/Small Switches, Business

Construction,Junction Repeaters, Digital non-OF

Valued for CCA as part of the Lead CoW CRF from 2000/01.

Valued for CCA as part of the Lead CoW CRF from 2000/01.Switched to Historic 05/06 from Indexed. Wholesale Assets no longer in service. Now hosts the Retail owned new"Signal Platform"

Construction,Operator Service System [OCHC]

Switched to Historic from Indexed 2004/05 (ref CC/05/27)

Construction, Short-Haul Multimode OF Private Ccts

Switched to Historic from Indexed 2004/05 (ref CC/05/30)

F2
LIVE = in GF Web list of Capital CoWs 21/01/2002
M2
Some CoWs are WIP only (registrated in a single CoW) and some valuations cannot practically separate the physical assets from different CoWs.
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2.22.2

COW Sector Description Sector

Notes

COW

Selected Sort Order EXTRACT FROM CCA REGISTER Coding Methodology

Category selected

Status

Codes open above Group

Lead CoW?

CoWs incl.

Valued as part of (CCA

Group)

Method (see notes)

Index / Trend Ref.

Method open above Group

DVM Asset

Category Ref.

Report display

2.13 0 2 DTTW LIVE Private Circuits & SMDS DK Historic New CoW Pd12 2008/09 DTTW

2.13 0 2 DTTSW LIVE Private Circuits & SMDS DK Historic DTTSW2.13 0 2 ENG STORELIVE Engineering Stores Engineering Stores E4 Historic ENG STORES2.11 0 2 ETHER LIVE Network Transformation - 21CN Ethernet 21st Century Network DT Absolute (NBV/GBV) First CCA valuation 1011 ETHER

2.13 0 2 FBS LIVE Flexible Bandwidth Services Private Circuits & SMDS DK Historic FBS

2.13 0 2 FRNCP LIVE Provision:New Furniture(Workstation) Apparatus DM Historic FRNCP2.3 0 2 FTTX LIVE FTTX Broadband provision Access: Fibre & Radio D1 Historic New CoW Pd10 2008/09 FTTX

2.12 0 2 GSBLD LIVE Buildings DQ Yes Historic Switched to Historic from Abs (RF) 05/06.

2.12 0 2 GSLAND LIVE Land DP Yes Historic Switched to Historic from Abs (RF) 05/06.

2.3 0 2 HHB LIVE Business Highway NTE Access: Copper D2 Historic HHB

2.3 0 2 HHR LIVE Residental Highway NTE Access: Copper D2 Historic HHR

2.13 0 2 IABC LIVE General Computers DO Historic IABC2.7 0 2 ICAM LIVE Aeronautical & Maritime Products International Transmission DD Historic ICAM

2.13 0 2 ICPCO LIVE Internet Data Centre Capital Other Non-Voice Plant DI Historic Switched to Historic from Indexed 05/06. ICPCO

2.7 0 2 ICRR CCA International Radio & Repeaters International Transmission DD Historic ICRR2.13 0 2 IDCMP LIVE Ignite Application Services Capital Other Non-Voice Plant DI Historic Switched to Historic from Indexed 05/06. IDCMP2.13 0 2 IDX LIVE Big and Large Switches for BT's own use Office Machines DS Historic Switched to Historic from Indexed 05/06. IDX

2.10 0 2 INC CCA Construction Intelligent Network Platform Intelligent Networks DC Historic INC2.11 0 2 INODE CCA Ericsson Intelligence Node 21st Century Network DT Historic New CoW Pd 2 2005/06 INODE2.13 0 2 IPNC CCA IP Network Capital Other Non-Voice Plant DI Historic Switched to Historic from Indexed 05/06. IPNC

2.13 0 2 IPNCW CCA IP Network Capital - Wholesale Other Non-Voice Plant DI Historic IPNCW

2.13 0 2 IPST LIVE Other Non-Voice Plant DI Historic Withdrawal pending pd6 2010/11 IPST2.12 0 2 LAND LIVE Land:acquisition costs Land DP GSLAND #N/A LAND2.12 0 2 LAND1 LIVE Land:legal fees Land DP GSLAND #N/A LAND12.12 0 2 LAND2 LIVE Land:other fees Land DP GSLAND #N/A LAND22.12 0 2 LAND3 LIVE Land:other site preparation costs Land DP GSLAND #N/A LAND32.13 0 2 LCOMP LIVE Leased Computers - BT own use General Computers DO COMPX #N/A LCOMP2.3 0 2 LDC LIVE Construction, Local Distribution Cable Access: Copper D2 Yes LDCP, LDCR, LMC, LMCAbsolute (Roll Forward) 18 year life for all from 06/07. LDC

2.3 0 2 LDCP LIVE Access: Copper D2 LDC #N/A LDCP

2.3 0 2 LDCR LIVE Access: Copper D2 LDC #N/A LDCR

2.2 Y 3 3 LDD LIVE Access: Duct D3 Yes CJD, CJDR, LDR, LFD,Absolute (NBV/GBV) LDD

2.2 Y 4 4 LDR LIVE Renewal, Local line Duct for Copper Cable Access: Duct D3 LDD #N/A LDR

2.8 0 4 LDX LIVE Construction, Local System X Exchange Local Exchanges: Digital D4 Absolute (Roll Forward)SXS1 LDX2.3 0 4 LFC LIVE Local Fibre Cable Access: Fibre & Radio D1 LFSC #N/A LFC2.3 0 4 LFCR LIVE Local Opital Fibre Cable Renewal Access: Fibre & Radio D1 LFSC #N/A LFCR

GS Wavestream and Openreach OSA & OSEA

Construction of SHDS links for BT Wholesale Products

Switch to Indexed from Historic 2004/05 (ref CC/05/06). CC/05/06 rescinded switched to Historic from Indexed (ref CC/05/42)

Withdrawal pending Pd4 2007/08. Switched to Historic from Indexed 2004/05 (ref CC/05/07)Used to be included in GSBLD but split out as allocated to separate Sector.

Aggregation of all Buildings CoWs (splits to GENPBA & SPECBA)Aggregation of all Land CoWs (splits to GENPL & SPECL)

Withdrawal Pending Pd 2 2007/08. Switched to Historic from Indexed 05/06. Switched to Indexed from Historic 2004/05 (ref CC/05/09)Withdrawal Pending Pd 2 2007/08. Switched to Historic from Indexed 05/06. Switched to Indexed from Historic 2004/05 (ref CC/05/10)

Internal Infrastructure cabling and LAN in BT Offices

Switched to Historic from Indexed 05/06. Assets transferred to Exact 2004/05

Used to post CNS CCA Adjustments. Withdrawal pending Pd9 2007/08.

Switched to Historic from Absolute (NBV/GBV) 2004/05 (ref CC/05/15)

Switched to Historic from Indexed 05/06. Switched to Indexed from Historic 2004/05 (ref CC/05/08)

Installation, Packet Switch Transmission Equipment

POS-Rearrange, Local Line Copper Distr'n CableRenewal, Local Line Copper Distribution Cable

Construction, Local Distribution Duct for Copper Cable

40 year life for all from 06/07. Used to be pre 1968 60 year life, 45 years after that (both subject to CED {028 in 03/04})

Val'n extrapolated 2004/05 to 2008/09. Full review 2009/10 on 08/09 closing value, then extrapolated forward

F2
LIVE = in GF Web list of Capital CoWs 21/01/2002
M2
Some CoWs are WIP only (registrated in a single CoW) and some valuations cannot practically separate the physical assets from different CoWs.
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2.22.2

COW Sector Description Sector

Notes

COW

Selected Sort Order EXTRACT FROM CCA REGISTER Coding Methodology

Category selected

Status

Codes open above Group

Lead CoW?

CoWs incl.

Valued as part of (CCA

Group)

Method (see notes)

Index / Trend Ref.

Method open above Group

DVM Asset

Category Ref.

Report display

2.2 Y 5 5 LFD LIVE Construction, Local Duct for OF Cable Access: Duct D3 LDD #N/A LFD

2.3 0 5 LFDC LIVE Access: Fibre & Radio D1 LFSC #N/A LFDC2.12 0 5 LFH LIVE Land Freehold (see SITFH) Accomm Plant (Landlords) DR GSLAND #N/A LFH

2.3 0 5 LFME LIVE Access: Fibre & Radio D1 Historic LFME

2.13 0 5 LFS LIVE Private Circuits & SMDS DK Historic LFS

2.3 0 5 LFSC LIVE Construction, Local Line OF Spine Cable Access: Fibre & Radio D1 Yes LFCR, LFDC, TVE, TVP,Absolute (Roll Forward) LFSC

2.3 0 5 LFXE LIVE Access: Fibre & Radio D1 Historic LFXE2.14 0 5 LIC LIVE Licences Intangibles EA Historic LIC2.12 0 5 LLL LIVE Land Longlease (see SITLL) Land DP GSLAND #N/A LLL

2.3 0 5 LMC LIVE Access: Copper D2 LDC #N/A LMC

2.3 0 5 LMCP LIVE Access: Copper D2 LDC #N/A LMCP2.3 0 5 LMCR LIVE Renewal, Local Line Copper Main Cable Access: Copper D2 LDC #N/A LMCR

2.2 Y 6 6 LMD LIVE Access: Duct D3 LDD #N/A LMD

2.8 0 6 LMDF LIVE Local Exchanges: Digital D4 Historic last CCA valuation 1011 LMDF2.13 0 6 LNV LIVE New Vehicles - Leased Motor Transport DN NVAC #N/A LNV

2.12 0 6 LPO LIVE Accomm Plant (Network) DF LTCPL #N/A See CoW LTCPL. LPO

2.2 Y 7 7 LQA LIVE Local Lines Fault Volume Reduction - Duct Access: Duct D3 LDD #N/A LQA

2.3 0 7 LQD LIVE Access: Copper D2 LDC #N/A LQD

2.3 0 7 LQM LIVE Access: Copper D2 LDC #N/A LQM2.3 0 7 LRA LIVE Mapped to LDD #N/A LDD #N/A LRA

2.2 Y 8 8 LSA LIVE Local Lines Asset Assurance Program - Duct Access: Duct D3 LDD #N/A LSA2.3 0 8 LSB LIVE Local Lines Safety Program - Cable Access: Copper D2 LDC #N/A LSB

2.3 0 8 LSC LIVE Access: Copper D2 Historic LSC2.12 0 8 LSL LIVE Land Shortlease (see SITSL) Land DP GSLAND #N/A LSL

2.7 0 8 LTME LIVE Core Tranmsn: Cable & Other DA Historic LTME

2.12 0 8 LTCPL LIVE Leased Power Plant (local) Accomm Plant (Network) DF Yes LPO Historic LTCPL2.13 0 8 LV LIVE Leased Vehicles Ntwk Enabling Computers DJ NVAC #N/A LV

2.8 0 8 LUX LIVE Construction, Local UXD5 Exchange Local Exchanges: Digital D4 Historic LUX

2.13 0 8 LXTM LIVE Capital Misc. DH Historic Switched to Historic 05/06 from Indexed. LXTM2.8 0 8 LYX LIVE Construction, Local System Y Exchange Local Exchanges: Digital D4 Historic Last CCA valuation 1011 LYX

2.13 0 8 MANP LIVE Private Circuits & SMDS DK Historic MANP

2.9 0 8 MDX LIVE Main Exchanges D8 Historic Switched to Historic 05/06 from Abs (RF) MDX2.11 0 8 METAL LIVE Alcatel Metro Node 21st Century Network DT Absolute (NBV/GBV) First CCA valuation 1011 METAL2.11 0 8 METCI LIVE Cisco Metro Node 21st Century Network DT Absolute (NBV/GBV) First CCA valuation 1011 METCI2.11 0 8 METCN LIVE Ciena Metro /Core 21st Century Network DT Historic New CoW Pd 2 2006/07 METCN2.11 0 8 METSI LIVE Siemens Metro Node 21st Century Network DT Absolute (NBV/GBV) First CCA valuation 1011 METSI2.3 0 8 MICRO LIVE Microconnect Access: Fibre & Radio D1 Historic MICRO

Construction, Local Line OF Distribution Cable

Construction, Local Network Service Module Equipment

Switched to Historic from Indexed 2004/05 (ref CC/05/21)

Construction, Local OF Service Access Switches

Switched to Historic from Indexed 2004/05 (ref CC/05/26). Withdrawal pending Pd 4 2005/06Val'n extrapolated from 2004/05 (Full review 2008/09).

Construction, LOcal Line OF Exchange Service Module

Switched to Historic from Indexed 2004/05 (ref CC/05/22)

Construction, Local/Main Exchange-side CablePOS-Rearrange, Local Line Copper Main Cable

Construction, Local Main(Exchange-side) Duct for CopperConstruction, Main Distbn Frame for Exchanges

Leased Plant - Other than Computers/Vehicles

Local Line Plant Improvement, Dist'bn-side CableLocal Line Plant Improvement, Main-side Cable

Const, Local Line Electronic Systems for Copper

Switched to Historic from Indexed 2004/05 (ref CC/05/23). Withdrawal pending (status 2) Pd 8 09/10.

Network Transmission Monitoring Equipment

Switched to Historic from Indexed 2004/05 (ref CC/05/25)Includes CoW LPO. Switched to Historic from Indexed 2004/05 (ref CC/05/12)

Switched to Historic from Absolute (RF) 2004/05 (ref CC/05/16)

Construction, Local Exch Test & Measure Equip

Provision/Installation of Metropolitan area network

Switched to Historic from Indexed 2004/05 (ref CC/05/29)

Construction, Main Network Switching Digital

F2
LIVE = in GF Web list of Capital CoWs 21/01/2002
M2
Some CoWs are WIP only (registrated in a single CoW) and some valuations cannot practically separate the physical assets from different CoWs.
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2.22.2

COW Sector Description Sector

Notes

COW

Selected Sort Order EXTRACT FROM CCA REGISTER Coding Methodology

Category selected

Status

Codes open above Group

Lead CoW?

CoWs incl.

Valued as part of (CCA

Group)

Method (see notes)

Index / Trend Ref.

Method open above Group

DVM Asset

Category Ref.

Report display

2.13 0 8 MMC LIVE Multimedia Capital Other Non-Voice Plant DI Historic Switched to Historic 05/06 from Indexed. MMC

2.13 0 8 MPH LIVE Installation of Managed Payphone Housings Public Payphones DL Historic MPH

2.13 0 8 MPM LIVE Public Payphones DL Historic MPM2.11 0 8 MSANF LIVE Multi Service Aggregation Node - Fujitsu 21st Century Network DT Absolute (NBV/GBV) First CCA valuation 1011 MSANF

2.11 0 8 MSANH LIVE Multi Service Aggregation Node - Huawei 21st Century Network DT Absolute (NBV/GBV) First CCA valuation 1011 MSANH

2.7 0 8 MUC LIVE Construction, Main Underground Cable Core Tranmsn: Cable & Other DA Yes MUCR Historic MUC2.7 0 8 MUCR LIVE Renewal, Main Underground Cable Core Tranmsn: Cable & Other DA MUC #N/A MUCR2.2 Y 9 9 MUD LIVE Construction, Main Underground Duct Core Transmission: Duct DB LDD #N/A MUD2.2 Y 10 10 MUDR LIVE Renewal, Main Underground Duct Core Transmission: Duct DB LDD #N/A MUDR

2.13 0 10 NACC LIVE Network Computing Ntwk Enabling Computers DJ Historic NACC2.7 0 10 NCRR LIVE International Radio and Repeaters International Transmission DD Historic Switched to Historic 05/06 from Abs (RF). NCRR2.9 0 10 NGSC LIVE Next Generation Switch Main Exchanges D8 Historic NGSC

2.2 Y 11 11 NPPD LIVE Access: Duct D3 LDD #N/A NPPD2.13 0 11 NTC LIVE Network Capitalised Tool Capital Misc. DH Historic NTC2.11 0 11 NTE21 LIVE 21CN Customer End Equipment 21st Century Network DT Historic New CoW Pd 2 2005/06 NTE21

2.3 0 11 NTIS LIVE Network terminating Equipment - IDA Access: Copper D2 Historic NTIS

2.13 0 11 NVAC LIVE New Vehicles & Accessories Motor Transport DN Yes LNV Historic Switched to Historic from Abs (NBV/GBV) 05/06. NVAC2.3 0 11 NWB LIVE P&I Exchange Lines (Business) Access: Copper D2 Indexed HistoricACC1 Capitalistion commenced 2000/01 NWB2.3 0 11 NWR LIVE P&I:Exchange lines (Res) Access: Copper D2 Indexed HistoricACC1 Capitalistion commenced 2000/01 NWR

2.13 0 11 OM LIVE Office Machines (BT own use) Office Machines DS Historic Switched to Historic from Indexed 05/06. OM

2.13 0 11 PCOH LIVE Public Call Offices:Provision of Housing Public Payphones DL Historic Switched to Historic 05/06 from Abs (NBV/GBV). PCOH

2.13 0 11 PCOP LIVE Public Payphones DL Historic PCOP2.13 0 11 PIN LIVE Installation of PIN operated Payphones Public Payphones DL Historic PIN

2.13 0 11 PPST LIVE Payphone Services Touchpoint Installation Public Payphones DL Historic PPST

2.13 0 11 PPSV LIVE Public Payphones DL #N/A PPSV2.12 0 11 PSC LIVE Property Site Clearance Buildings DQ GSBLD #N/A PSC

2.13 0 11 RATE LIVE Remote Access Test Equipment Private Circuits & SMDS DK Historic RATE2.13 0 11 REDC LIVE Construction, Bureau Services Other Non-Voice Plant DI Historic Switched to Historic from Indexed 2005/06 REDC2.13 0 11 RPE LIVE Renters Payphone Equipment Apparatus DM Historic Switched to Historic 05/06 from Abs (RF). RPE

2.7 0 11 SDH LIVE Construction, Synchronous Digital Hierarchy Core Tranmsn: Cable & Other DA Indexed HistoricSDH1

SDH2.13 0 11 SIGHT LIVE Broadcast Vision Services Plant Other Non-Voice Plant DI Historic SIGHT2.10 0 11 SIGNI LIVE Signalling Network and Interconnect Intelligent Networks DC Historic For 2005/06 val'n extrapolated from 2004/05. SIGNI2.10 0 11 SIL LIVE Co-operative Intelligence Service Layer Capital Misc. DH Historic SIL2.12 0 11 SITFH LIVE Site Freehold Land DP GSLAND #N/A SITFH2.12 0 11 SITLL LIVE Site Long Lease Land DP GSLAND #N/A SITLL2.12 0 11 SITSL LIVE Site Short Lease Land DP GSLAND #N/A SITSL2.13 0 11 SOUND LIVE Construction, Sound services equipment Other Non-Voice Plant DI Historic Withdrawal Pending Pd 9 2006/07 SOUND2.3 0 11 TCN LIVE Criminal Damage, Networks Access: Copper D2 LDC #N/A TCN

Switched to Historic 05/06 from Abs (NBV/GBV). Split out from lead val'n against PCOH for 2002/03

Installation of Managed Payphone Mechanisms

Switched to Historic 05/06 from Abs (NBV/GBV). Split out from lead val'n against PCOH for 2002/03

Switched to Historic in 08/09 Q3 - ref ASIG RA08-340. 2005/06 val'n extrapolated from 2004/05. 03/04 valuation frozen and rolled forward (ref CC/05/32)

Switched to Historic from Indexed 2004/05 (ref CC/05/28)

Local Network IIIct & Physical Protection ( Duct)

Switched to Historic from Indexed 05/06. Switched to Indexed from Historic 2004/05 (ref CC/05/13)

Public Call Offices:Installation of Mechanisms

Switched to Historic 05/06 from Abs (NBV/GBV). Split out from lead val'n against PCOH for 2002/03

Switched to Historic 05/06 from Abs (NBV/GBV). Split out from lead val'n against PCOH for 2002/03

Payphone Services Intelligent Vending Installation

Switched to Historic from Indexed 2004/05 (ref CC/05/14)

F2
LIVE = in GF Web list of Capital CoWs 21/01/2002
M2
Some CoWs are WIP only (registrated in a single CoW) and some valuations cannot practically separate the physical assets from different CoWs.
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2.22.2

COW Sector Description Sector

Notes

COW

Selected Sort Order EXTRACT FROM CCA REGISTER Coding Methodology

Category selected

Status

Codes open above Group

Lead CoW?

CoWs incl.

Valued as part of (CCA

Group)

Method (see notes)

Index / Trend Ref.

Method open above Group

DVM Asset

Category Ref.

Report display

2.8 0 11 TESE LIVE Telephony Server - Ericsson Local Exchanges: Digital D4 Historic Withdrawal pending Pd 8 2007/08 TESE

2.7 0 11 TLT LIVE Telex Exchanges & Tranmsn DE Historic TLT2.7 0 11 TLXD LIVE Construction, Telex Exchange Digital Telex Exchanges & Tranmsn DE Historic Meth Change to Historic in 2003/04 TLXD

2.13 0 11 TPC LIVE Construction, Telecom Power Plant Network Power DG Historic Switched to Historic from Abs (NBV/GBV) 05/06. TPC

2.5 0 11 TPWA LIVE Construction, Access Radio Systems Access: Fibre & Radio D1 Historic TPWA

2.7 0 11 TPWC LIVE Core Tranmsn: Cable & Other DA Historic TPWC2.2 Y 12 12 TVD LIVE Cable TV:All ductwork Access: Duct D3 LDD #N/A CoW to status 2 (pre-close) pd 1 2004/05 TVD

2.3 0 12 TVS LIVE Cable TV Supertrunk/Primary work ex duct Access: Fibre & Radio D1 LFSC #N/A TVS2.3 0 12 TVX LIVE Cable TV Internal Work(not customers) Access: Fibre & Radio D1 LFSC #N/A CoW to status 2 (pre-close) pd 1 2004/05 TVX2.3 0 12 UMAG LIVE Provision of a Mobility Access Bridge Access: Copper D2 Historic CoW created pd3 2004/05 UMAG

2.11 0 12 WDM21 LIVE 21CN WDM Eqpt. 21st Century Network DT Absolute (NBV/GBV) First CCA valuation 1011 WDM212.11 0 12 WDMH CCA Huawei WDM Eqpt. 21st Century Network DT Absolute (NBV/GBV) First CCA valuation 1011 WDMH2.13 0 12 WLAN CCA Mobility WLAN Network Other Non-Voice Plant DI Historic WLAN2.13 0 12 WMSCA LIVE Wholesale Managed Services Capital Misc. DH Historic WMSCA2.13 0 12 WTMDF LIVE Wholesale Test Equipment and MDF Capital Misc. DH Historic New CoW Pd 11 2005/06 WTMDF2.13 0 12 ZCMP LIVE Development Fixed Assets Capital Misc. DH Historic ZCMP2.13 0 12 ZRAD Research Fixed Assets Capital Misc. DH Historic ZRAD

Construction, Telegraph Transmission Equipment

Switched to Historic from Indexed 2004/05 (ref CC/05/20)

Construction, Trunk & Junction Radio Systems

Switched to Historic from Absolute (NBV/GBV) 2004/05 (ref CC/05/17)

CoW to status 2 (pre-close) pd 1 2004/05 - Reverted to open pd 6 2004/05

F2
LIVE = in GF Web list of Capital CoWs 21/01/2002
M2
Some CoWs are WIP only (registrated in a single CoW) and some valuations cannot practically separate the physical assets from different CoWs.
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AS Sector Sector descriptionD1 Access: Fibre & RadioD2 Access: CopperD3 Access: DuctD4 Local Exchanges: DigitalD8 Main ExchangesDA Core Tranmsn: Cable & OtherDB Core Transmission: DuctDC Intelligent NetworksDD International TransmissionDE Telex Exchanges & TranmsnDF Accomm Plant (Network)DG Network PowerDH Capital Misc.DI Other Non-Voice PlantDJ Ntwk Enabling ComputersDK Private Circuits & SMDSDL Public PayphonesDM ApparatusDN Motor TransportDO General ComputersDP LandDQ BuildingsDR Accomm Plant (Landlords)DS Office MachinesDT 21st Century NetworkE4 Engineering StoresEA Software


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