Accounting Standards and Regulations for the Telecommunications Enterprise with Significant Market Power Article 36
The capital costs of a telecommunications service or operating activity shall equal the capital employed for the service or operating activity multiplied by the enterprise’s cost of capital.
中文原文 市場顯著地位者會計制度及會計處理準則第36條
電信服務或營運作業活動之資金成本為該服務或營運作業活動之使用資產乘以市場顯著地位者之資金成本率。