Accounting Standards and Regulations for the Telecommunications Enterprise with Significant Market Power Article 32
The costs of back capacity assets shall be allocated to individual telecommunications services according to the operating costs and the method described in Article 24
中文原文 市場顯著地位者會計制度及會計處理準則第32條
備用容量資產應依其相關營運成本按第二十四條規定之分攤方式，分攤至各種電信服務。