There should be appropriate accounting by product line. If it's infrastructure built for letter mail, for example, if there's a parcel that's going to have access to that infrastructure, then the cost should be allocated to that parcel, just as any business would allocate costs by the product line, so that when shareholders or Canadian taxpayers are looking at the annual report, they can be confident that costs are being managed appropriately and they understand where the revenue and costs are being allocated for the postal services versus the competitive courier services.
On October 31st, 2016. See this statement in context.