Accounting Standards and Regulations for the Type I Telecommunications Enterprises Article 22
The supporting functions shall be decomposed into network management, power, materials management, billing and collection, customer service, marketing, sales commission, installation, product development, and other supporting functions. For those functions that can not be classified into these items, additional categories shall be employed.
中文原文 第一類電信事業會計制度及會計處理準則第22條
支援功能項目應細分為網路管理、電力、物料管理、帳務處理、客戶服務、行銷、佣金或代理費、安裝與設定、產品開發及其他支援功能等項目。
無法歸屬至前段項目者，應設立與其相關之支援功能項目。
無法歸屬至前段項目者，應設立與其相關之支援功能項目。