| ABC | Activity Based Costing |
| APT | Arbitrage Pricing Theory |
| ARN | Autoridade Reguladora Nacional |
| CAPM | Capital Asset Pricing Method |
| CCA | Current Cost Accounting |
| CE | Comissão Europeia |
| CRC | Current Replacement Costs |
| ECPR | Efficient Component Pricing Rule |
| EDC | Embedded Direct Costs |
| EPMU | Equal Proportionate Mark-Up |
| ERG | European Regulators Group |
| FCM | Financial Capital Maintenance |
| FDC | Fully Distributed Costs |
| HCA | Historical Cost Accounting |
| ICP-ANACOM | Autoridade Nacional de Comunicações |
| LRIC | Long Run Incremental Cost |
| MEA | Modern Equivalent Asset |
| NPV | Net Present Value |
| NRV | Net Realizable Value |
| COM | Operating Capital Maintenance |
| PMS | Poder de Mercado Significativo |
| PT | Portugal Telecom |
| PTC | PT Comunicações |
| SAC | Stand Alone Costs |
| TELRIC | Total Element Long Run Incremental Cost |
| TSLRIC | Total Service Long Run Incremental Cost |
| WACC | Weighted Average Cost of Capital |
