Business Entity Accounting Act Article 48
（Capital Expenditure and Revenue Expenditure）Expenditure that will benefit the subsequent periods is considered as an asset. Expenditure that benefits only the current period or has no benefit at all must be considered as an expense or loss.
中文原文 商業會計法第48條
支出之效益及於以後各期者，列為資產。
其效益僅及於當期或無效益者，列為費用或損失。
其效益僅及於當期或無效益者，列為費用或損失。