Accounting Standards and Regulations for the Type I Telecommunications Enterprises Article 16
An Operator shall classify each item of costs, assets, and revenues, based on its relevance to Licensed Service segments, into following categories:a. Direct and directly attributable items: those items which can be directly and unambiguously related to individual Licensed Service segments and can be traced against the relevant Licensed Service segments in the Operator's records, subsidiaries ledgers and general ledgers.b. Indirectly attributable items: those items which can be related to individual Licensed Service segments on a non-arbitrary basis, but cannot be traced against the relevant Licensed Service segments in the Operator's records, subsidiaries ledgers and general ledgers.c. Unattributable items: those items for which no direct or indirect method of apportionment can be identified.To the extent possible, those items which can be determined to be directly and unambiguously related to individual segments shall be recorded against the relevant Licensed Service segments in the Operator's records, subsidiaries ledgers and general ledgers.
中文原文 第一類電信事業會計制度及會計處理準則第16條
經營者應將各項成本、資產及收入，依其與各種電信業務間之關聯性分成下列三類：
一、可直接歸屬者：指可判斷為特定電信業務所引起，並可透過公司明細帳及總分類帳等紀錄直接追溯至或明確辨識為各種電信業務者。
二、可間接歸屬者：指可判斷為特定電信業務所引起，但無法透過公司明細帳及總分類帳等紀錄直接追溯至或明確辨識為各種電信業務者。
三、無法直接或間接歸屬者：指無法判斷為特定電信業務所引起者。
於合理處理成本之範圍內，會計制度之設立應將可判斷為特定電信業務所引起者，以可直接歸屬方式處理之。
一、可直接歸屬者：指可判斷為特定電信業務所引起，並可透過公司明細帳及總分類帳等紀錄直接追溯至或明確辨識為各種電信業務者。
二、可間接歸屬者：指可判斷為特定電信業務所引起，但無法透過公司明細帳及總分類帳等紀錄直接追溯至或明確辨識為各種電信業務者。
三、無法直接或間接歸屬者：指無法判斷為特定電信業務所引起者。
於合理處理成本之範圍內，會計制度之設立應將可判斷為特定電信業務所引起者，以可直接歸屬方式處理之。