Cost accounting definitions determine compliance reporting and filing obligations for companies in the electricity sector. Definitions set the scope for cost accounting compliance in the electricity sector by defining compliance report, Cost Accountant, Cost Accounting Standards, Generally Accepted Cost Accounting Principles, 'cost records', 'product', 'electricity activities' and transactional terms such as 'turnover'. The rules prescribe electronic filing formats (Form A XBRL, Form B) and require that undefined expressions be read as in the Companies Act and its rules, with certain product or activity groupings notified separately.