Accounting Act Article 60
Depreciation of permanent properties and inventory consumption of non-permanent properties of State-owned Enterprises shall be calculated with reference to costs; costs which cannot be tracked back in time shall be calculated with reference to initial quotation recorded in the account.
中文原文 會計法第60條
公營事業有永久性財物之折舊，與無永久性財物之盤存消耗，應以成本為標準；其成本無可稽考者，以初次入帳時之估價為標準。