Regarding UPS' allegation that Deutsche Post's own accounting data would not be a good basis for analysing the revenues and burdens of the universal services, Germany retorts that the accounts would have been checked and approved by a certified accountant as well as by the Postal regulator.
Vastuseks UPSi väitele, et Deutsche Posti kuluarvestus ei ole hea alus universaalteenuste tulude ja kulude analüüsiks, märgib Saksamaa, et kuluarvestust kontrollisid nii audiitorid kui ka reguleeriv asutus ja nad kiitsid selle heaks.