Accounting Standards and Regulations for the Type I Telecommunications Enterprises Article 17
After classifying costs, assets, and revenues under Article 16, an Operator shall perform separation procedures in the following ways:a. Direct and directly attributable items shall be directly allocated to those Licensed Service segments that are identified to cause those items to arise.b. Indirectly attributable items shall be allocated to the relevant segments using appropriate drivers.c. Unattributable items shall be allocated to Licensed Service segments using the Attributable Cost Method.
中文原文 第一類電信事業會計制度及會計處理準則第17條
經營者將成本、資產及收入依前條規定分類後，應按下列順序及原則執行歸屬：
一、可直接歸屬者應直接歸屬至各種電信業務。
二、可間接歸屬者應按其動因歸屬至各種電信業務。
三、無法直接或間接歸屬者，按已分攤成本法歸屬至各種電信業務。
一、可直接歸屬者應直接歸屬至各種電信業務。
二、可間接歸屬者應按其動因歸屬至各種電信業務。
三、無法直接或間接歸屬者，按已分攤成本法歸屬至各種電信業務。