Accounting Standards and Regulations for the Telecommunications Enterprise with Significant Market Power Article 42
Operating revenues that are generated by several telecommunications services and cannot be directly traced to a specific telecommunications service shall be allocated accordingly:1. Those that can refer to the telecommunications tariffs shall be allocated according to their proportion of revenue that is calculated from the telecommunications tariffs.2. Those that can refer to the market price shall be allocated according to their proportion of revenue that is calculated from the market price.
中文原文 市場顯著地位者會計制度及會計處理準則第42條
多種服務所共同產生而無法直接追溯至特定電信服務之營業收入，依下列順序分攤之：
一、各種服務有電信資費可依循者，依其電信資費計算收入比例分攤之。
二、各種服務有市場價格可依循者，依其市場價格計算收入比例分攤之。
一、各種服務有電信資費可依循者，依其電信資費計算收入比例分攤之。
二、各種服務有市場價格可依循者，依其市場價格計算收入比例分攤之。