Accounting Standards and Regulations for the Type I Telecommunications Enterprises Article 26
The personnel related costs shall be allocated to activities that have a more causal relationship with Licensed Service segments, based on work time distribution studies for individuals performing each intermediate activity, and weighted average hourly rate of the individuals performing the intermediate activity. The Separations Accounting methodology prescribed under Section 25 shall then apply.
中文原文 第一類電信事業會計制度及會計處理準則第26條
經營者應依工作時間紀錄或工作時間研究，分析各種營運作業活動或電信業務所使用人員工作時數，並按相關人員之個人加權平均每小時薪資成本，計算各種營運作業活動或電信業務之相關人事成本，再依前條規定辦理。