Accounting Standards and Regulations for the Telecommunications Enterprise with Significant Market Power Article 15
The supporting functions shall be subdivided into network management, power, materials management, accounting, customer service, marketing, commission or agent fee, installation and setup, product development and other supporting functions. For those that cannot be attributed to the aforesaid items, it shall be necessary to establish new supporting functions therefor.
中文原文 市場顯著地位者會計制度及會計處理準則第15條
支援功能項目應細分為網路管理、電力、物料管理、帳務處理、客戶服務、行銷、佣金或代理費、安裝與設定、產品開發及其他支援功能等項目。
無法歸屬至前段項目者，應設立與其相關之支援功能項目。
無法歸屬至前段項目者，應設立與其相關之支援功能項目。