Business Entity Accounting Act Article 47
（Method of Depreciation）Assets must be depreciated by using straight-line method, fixed percentage on diminishing book value method, sum-of-years’-digits method, production method, working-hour method or other depreciation methods approved by the central competent authority. Where the assets belong to different categories, the depreciation may be computed separately based on different categories.
中文原文 商業會計法第47條
資產之折舊方法，以採用平均法、定率遞減法、年數合計法、生產數量法、工作時間法或其他經主管機關核定之折舊方法為準；資產種類繁多者，得分類綜合計算之。