Accounting Standards and Regulations for the Type I Telecommunications Enterprises Article 12
The costs, assets, and revenues unrelated to the operation of Licensed Segment shall be recorded separately, from those associated with the operation of Licensed Segment, in an Operator's records, subsidiary ledgers and general ledgers. When recording separately is infeasible, the separation methodologies prescribed shall apply.
中文原文 第一類電信事業會計制度及會計處理準則第12條
經營者應將第一類電信業務部門、第二類電信業務部門與其他業務部門之成本、資產及收入等財務事項分別記載之；若無法分別記載者應依本準則有關分離規定辦理。