Accounting Standards and Regulations for the Type I Telecommunications Enterprises Article 27

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27條

Depreciation charges shall be allocated to individual operational units using the Separations Accounting methodologies prescribed under Articles 35 through 43 for related assets. The Separations Accounting methodology prescribed under Article 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27條

折舊費用應依其相關資產按第三十五條至第四十三條規定之歸屬方式分離至營運作業活動或電信業務，再依第二十五條規定歸屬。

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