Business Entity Accounting Act Article 53
（Deferred Expenses）Prepaid expenses are those which will bring future economic benefit and be charged to future periods. Prepaid expenses must be measured on the basis of the portion of amount covering the unexpired period.
中文原文 商業會計法第53條
預付費用應為有益於未來，確應由以後期間負擔之費用，其衡量應以其有效期間未經過部分為準。