Accounting Standards and Regulations for the Type I Telecommunications Enterprises Article 10
An Operator shall follow the classification and coding scheme prescribed in this Code to maintain its accounting records and other books of accounts. The Chart of Accounts is prescribed separately in a supplement to this Code by the DGT.
中文原文 第一類電信事業會計制度及會計處理準則第10條
經營者會計科目之設置、分類及其帳項內涵等設置規範，由主管機關另定之。