Accounting Standards and Regulations for the Telecommunications Enterprise with Significant Market Power Article 24
The operating costs associated with spare capacity assets shall be allocated to individual telecommunications services, based on the same allocation methodology as assets in use.The spare capacity assets described in the preceding paragraph refer to assets additionally purchased to effectively respond to current telecommunications services and to satisfy the potential demand for communications. The said assets include equipment, land and the data center.
中文原文 市場顯著地位者會計制度及會計處理準則第24條
備用容量資產相關營運成本，應按相關現行使用中資產之成本分攤方式分攤至各種電信服務。
前項所稱備用容量資產係指為有效因應現行電信服務及其未來通信使用量可能增加而額外備置之資產，包括設備、土地及機房。
前項所稱備用容量資產係指為有效因應現行電信服務及其未來通信使用量可能增加而額外備置之資產，包括設備、土地及機房。