Accounting Standards and Regulations for the Telecommunications Enterprise with Significant Market Power Article 22
In the cost driver analysis, network components shall be first disaggregated into traffic sensitive and non-traffic sensitive network components based on the equipment records.Traffic sensitive network components described in the preceding paragraph refer to the network components used by several customers in common. "Non-traffic sensitive network components" refer to the network components dedicated to a particular customer.The costs of traffic sensitive network components shall be allocated to individual telecommunications services based on network traffic.The costs of non-traffic sensitive network components shall be allocated to individual telecommunications services based on consumed network resources.The network component cost analysis data shall be traceable to an individual data center or exchange office.
中文原文 市場顯著地位者會計制度及會計處理準則第22條
分析網路元件動因時，應根據設備記錄將網路元件區分為訊務敏感項目及非訊務敏感項目。
前項所稱訊務敏感項目，係指可供多位用戶共同使用之網路元件；非訊務敏感項目，係指分配予單一客戶使用之網路元件。
訊務敏感項目之成本應以實際通信量為基礎，分攤至各種電信服務。
非訊務敏感項目應按網路資源使用情形為基礎，分攤至各種電信服務。
網路元件之成本分析資料應可追溯至個別機房或交換局。
前項所稱訊務敏感項目，係指可供多位用戶共同使用之網路元件；非訊務敏感項目，係指分配予單一客戶使用之網路元件。
訊務敏感項目之成本應以實際通信量為基礎，分攤至各種電信服務。
非訊務敏感項目應按網路資源使用情形為基礎，分攤至各種電信服務。
網路元件之成本分析資料應可追溯至個別機房或交換局。