Accounting Standards and Regulations for the Type I Telecommunications Enterprises Article 15
The methods for recording internal transactions shall be documented in an Operator's Procedure Manual.The internal transactions between individual Licensed Service segments, such as receipt and provision of products, services, and use of property, as well as asset transfers shall be recorded in an Operator's accounting system.
中文原文 第一類電信事業會計制度及會計處理準則第15條
經營者內部交易之轉撥計價方法，應於經營者之會計制度中訂定之。
前項所稱內部交易，係指同一經營者所經營各種電信業務間有關產品、服務、資產使用及資產移轉等資源之互相供給或收受。
前項所稱內部交易，係指同一經營者所經營各種電信業務間有關產品、服務、資產使用及資產移轉等資源之互相供給或收受。