Enterprises with significant market power shall attribute the operating costs of entity accounting to the following four cost data pool and itemized cost data pool（as the figure attached）according to Articles 9 to 12:1. Telecommunications services: this data pool collects data on operating costs that are directly attributed to telecommunications services, including the costs of network components, supporting functions and general management functions of all services.2. Network components: this data pool collects cable, exchange, transmission and other internet equipment related costs that cannot be directly attributed to telecommunications services.3. Supporting functions: this data pool collects the costs that cannot be directly attributed to telecommunications services but are prerequisite for the provision of telecommunications services（ex. when providing customers services or internet support services）.4. General management functions: This data pool collects costs that are not directly related to telecommunications services, but are prerequisite for running the operations of its licensed segmentThe operating costs as described in previous paragraph refers to the direct or indirect costs of telecommunications services.Attached Figure：Cost Allocation Framework for Telecommunications Services.pdf