Accounting Standards and Regulations for the Telecommunications Enterprise with Significant Market Power Article 33

Internal jointly acquired asset shall be allocated to individual telecommunications services according to its anticipated usage.
中文原文 市場顯著地位者會計制度及會計處理準則第33條
內部共置資產應依其預期使用量分攤至各種電信服務。

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