Accounting Standards and Regulations for the Type I Telecommunications Enterprises Article 19
In allocating indirectly attributable costs, assets, and revenues, an Operator may adopt sampling techniques to estimate the measures required by the driver analysis.
中文原文 第一類電信事業會計制度及會計處理準則第19條
經營者按動因分攤可間接歸屬成本、資產及收入時，得以抽樣方式推估動因之衡量指標數量。