Heterogeneous wireless access networks (HWAN) willcreate a market for the delivery of an extensive collection of noveland attractive services and contents. Accounting and pricing theubiquitous services will play a key role from both serviceproviders and users point of view. By one hand, wireless serviceproviders (WSP) look for the maximum revenue and utilizationrate and by other hand users will select service providersdepending on the offered price and the Quality of Service (QoS)assurance. In such a market-based scenario, accounting willbecome an effective tool that satisfies the users’ service demandsand maximizes the revenue of the providers.