A listening-or-viewing charge is differentiated with bit rates depending on distributed programs. A broadband access server for holding user channels by PPP and replicating and transferring multicast packets have a counter for counting the number of distributed multicast packets and the number of distributed bytes at each multicast group address. The counter values (byte counts and packet counts) when a user joins a multicast group and when the user leaves the multicast group and a multicast session ID containing a PPP user ID and a multicast group address are sent to a multicast accounting radius server. The multicast accounting server provides an accounting on a basis of the byte counts, the packet counts, or a bit rate.