Accounting Standards and Regulations for the Type I Telecommunications Enterprises Article 24

Law:: Accounting Standards and Regulations for the Type I Telecommunications Enterprises
Chinese:: 第一類電信事業會計制度及會計處理準則第24條

After the cost pool decompositions under Articles 21 through 23, each of those decomposed cost pools whose constituent cost items are related to individual Licensed Service segments through multiple cost drivers shall be further decomposed according its cost drivers.

中文原文第一類電信事業會計制度及會計處理準則第24條

經營者依第二十一條至第二十三條規定執行成本池庫細分時，其所包含項目間之動因有顯著差異之成本池庫，應再依動因予以細分。

English translation for reference only; the Chinese text prevails. Not legal advice.