Accounting Standards and Regulations for the Telecommunications Enterprise with Significant Market Power Article 21
After attributing telecommunications operating costs and capital costs to the suitable subdivisions of cost data pool according to Articles 13 to 17, enterprises with significant market power shall implement the following cost allocation steps:1. Allocating general management function costs to the cost data pool of telecommunications services, network components and supporting functions using the Equal Proportionate Mark-Up approach.2. Allocating supporting function costs to the cost data pool of telecommunications services and network components according to the drivers thereof.3. Allocating network component costs to the cost data pool of telecommunications services according to the drivers thereof.4. Collect costs derived from various telecommunications services.
中文原文 市場顯著地位者會計制度及會計處理準則第21條
市場顯著地位者按第十三條至第十七條規定將電信營運成本及資金成本歸屬至適當細項成本池庫後，應依序執行下列成本分攤步驟：
一、將各項一般管理功能成本依已分攤成本法分攤至各種電信服務、網路元件及支援功能三類細項成本池庫。
二、將各項支援功能成本依動因分攤至各種電信服務及網路元件二類細項成本池庫。
三、將各項網路元件成本依動因分攤至各種電信服務。
四、彙集各種電信服務之相關成本。
一、將各項一般管理功能成本依已分攤成本法分攤至各種電信服務、網路元件及支援功能三類細項成本池庫。
二、將各項支援功能成本依動因分攤至各種電信服務及網路元件二類細項成本池庫。
三、將各項網路元件成本依動因分攤至各種電信服務。
四、彙集各種電信服務之相關成本。