Accounting Standards and Regulations for the Telecommunications Enterprise with Significant Market Power Article 20

Law:: Accounting Standards and Regulations for the Telecommunications Enterprise with Significant Market Power
Chinese:: 市場顯著地位者會計制度及會計處理準則第20條

Depreciation costs shall be calculated with the straight-line method and the minimum depreciation period shall comply with the Table of Service Life of Fixed Assets stipulated by the Ministry of Finance.The depreciation costs shall be separated to the operating activities or telecommunication services according to the attribution method specified in Articles 28 to 35; and then be attributed to the subdivision item according to Article 18.

中文原文市場顯著地位者會計制度及會計處理準則第20條

折舊應以直線法計提折舊費用，其最低折舊年限應符合財政部所訂固定資產耐用年數表之規定。
折舊費用應依其相關資產按第二十八條至第三十五條規定之歸屬方式分離至營運作業活動或電信服務，再依第十八條規定歸屬。

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