Accounting Standards and Regulations for the Telecommunications Enterprise with Significant Market Power Article 18

All costs shall, according to the actual use thereof, be attributed to the internal occurring or beneficiary unit of enterprises with significant market power and be attributed according to the functions of operating activities engaged by the occurring or beneficiary unit in accordance with Articles 13 to 17.The cost data collection process could involve several detailed sub-processes, which shall be conducted in accordance with the Regulations.
中文原文 市場顯著地位者會計制度及會計處理準則第18條
各項成本應先依實際使用情形,歸屬至各市場顯著地位者內部發生或受益單位,並依據發生或受益單位所從事營運作業活動之功能,將該成本按第十三條至第十七條規定執行歸屬。
成本蒐集程序須從事多層次細部成本蒐集者,各項細部成本蒐集程序亦應依本準則相關規定辦理。

English translation for reference only; the Chinese text prevails. Not legal advice.