Accounting Standards and Regulations for the Telecommunications Enterprise with Significant Market Power Article 14
The network component items shall be subdivided into loops, trunks, exchange equipment, transmission equipment, signaling network equipment, network interface equipment, directory equipment and services, base station and so on according to their respective functions.The network components categorized according to their functions shall then be subdivided according to the service type.
中文原文 市場顯著地位者會計制度及會計處理準則第14條
網路元件項目應先按功能細分為市內用戶迴路、中繼線、交換設備、傳輸設備、信號網路設備、網路介面設備、查號設備及服務、基地臺等項目。
網路元件按功能分類後，應再按服務種類予以細分。
網路元件按功能分類後，應再按服務種類予以細分。