Accounting Standards and Regulations for the Type I Telecommunications Enterprises Article 21
The network components shall be unbundled into local loops, exchange equipment, transmission equipment, trunks, network interfaces, directory equipment and services, signaling network equipment and base stations.The unbundled network components shall be assigned to individual Licensed Service segments, to the extent possible.
中文原文 第一類電信事業會計制度及會計處理準則第21條
網路元件項目應先按功能細分為市內用戶迴路、交換設備、傳輸設備、中繼線、網路介面設備、查號設備及服務、信號網路設備、基地臺等項目。
網路元件按功能分類後，應再按業務種類予以細分。
網路元件按功能分類後，應再按業務種類予以細分。