Network entities in a wireless network cooperate to account and charge for data communicated over the wireless network. Accounting and charging enable the network entities to properly allocate charges to a second user equipment that communicates through a first user equipment, which acts as a relay in the wireless network. A network entity receives a request from the first user equipment related to a packet data network connection relating to the second user equipment. The network entity establishes or modifies a connection between a gateway and the first user equipment in response to the request. Charges for the data may be allocated to the second user equipment for data communicated with the identifier of the second user equipment.