a telecommunications undertaking to submit the tariffs or the rules and regulations revised in the part referred to in the objection. 3. The President of UKE may request that an obliged telecommunications undertaking submits additional documentation or provides additional information. The time limit referred to in paragraph 2 shall be suspended until that time. 4. The tariffs and rules and regulations for the provision of services or their modifications subject to the objection of the President of UKE shall not enter into force. 5. The tariffs and the rules and regulations for the provision of services or their modifications shall be published on the UKE BIP website at the expense of a telecommunications undertaking. Chapter 4 Regulatory accounting and cost calculation Article 49. 1. The purpose of regulatory accounting shall be to separate and assign assets, liabilities, revenues and costs of a telecommunications undertaking to operations related to telecommunications access or operations related to retail services, as if each type of operation was performed by a different telecommunications undertaking, as well as to determine revenues and associated costs separately for each of the services subject to cost calculation. 2. Regulatory accounting shall be run in a manner which permits the identification of internal transfer flows between individual types of operation referred to in paragraph 1. Article 50. 1. Regulatory accounting shall be run by a telecommunications undertaking on which this obligation was imposed under Article 38 or Article 46. 2. Cost calculation shall be run by a telecommunications undertaking on which this obligation was imposed under Article 39 or Article 46. Article 51. The Minister competent for digitalization, in agreement with the Minister competent for public finance shall specify by means of an ordinance: 1) methods for assigning assets and liabilities, revenues and costs to operations or services referred to in Article 49 (1), 2) methods of cost calculation in relation to telecommunications access or retail services, 3) methods and time limits for an updated pricing of specific kinds of fixed assets, intangible assets and depreciation deductions from those assets, 4) the procedure and time limits for agreement and approval by the President of UKE of an instruction and cost calculation description prepared by a telecommunications undertaking, 5) the scope and time limits for the submission to the President of UKE of: a) regulatory accounting statements, assuming the principle that data included in the statements is verifiable within the meaning of the Accounting Act of 29 September 1994, b) the results of cost calculation – in order to promote efficiency, sustainable competition and to ensure maximum benefit for end users, and taking account of the necessity to protect consumers and competitors from abuse by telecommunications undertakings on which the obligation to run regulatory accounting or cost calculation was imposed, of their market power, the necessity to stimulate the development of the telecommunications market and the necessity to enable the President of UKE inspections in relation to operations performed by those undertakings. Article 52. A telecommunications undertaking shall store the documentation related to running the regulatory accounting or cost calculation in compliance with the provisions of chapter 8 of the Accounting Act of 29 September 1994.