Accounting Standards and Regulations for the Telecommunications Enterprise with Significant Market Power Article 41
Operating revenue that can be directly traced to a specific telecommunications service shall be directly attributed to that service with the use of accounting records and system.
中文原文 市場顯著地位者會計制度及會計處理準則第41條
可直接追溯至特定電信服務之營業收入，應透過會計紀錄和帳務系統直接歸屬至該特定服務。