Accounting Standards and Regulations for the Type I Telecommunications Enterprises Article 18
In implementing Separations Accounting under Article 17 for an indirectly attributable item, an Operator shall follow the following procedures and methods of driver analysis and data collection:a. The Operator shall first review the indirectly attributable item's relation to the intermediate activities of providing services, and then review the relation between the intermediate activities and Licensed Service segments, to identify the drivers.b. The Operator shall set up data pools to collect data associated with each of the intermediate activities, and allocate the items in each pool to individual Licensed Service segments, using the drivers identified earlier.
中文原文 第一類電信事業會計制度及會計處理準則第18條
經營者執行前條歸屬時，應依下列步驟與方法從事可間接歸屬者之動因分析及相關資料彙集：
一、應先分析各項可間接歸屬之成本、資產及收入項目與相關營運作業活動之關聯性，再檢視各項相關營運作業活動與各種電信業務間之關聯性，以確定其動因。
二、依前款所確認之相關營運作業活動設立池庫蒐集各項可間接歸屬之成本、資產及收入資料，並按營運作業活動動因分攤至各種電信業務。
一、應先分析各項可間接歸屬之成本、資產及收入項目與相關營運作業活動之關聯性，再檢視各項相關營運作業活動與各種電信業務間之關聯性，以確定其動因。
二、依前款所確認之相關營運作業活動設立池庫蒐集各項可間接歸屬之成本、資產及收入資料，並按營運作業活動動因分攤至各種電信業務。