Accounting Standards and Regulations for the Type I Telecommunications Enterprises Article 29
In the cost driver analysis, network components shall be first disaggregated into traffic sensitive and non-traffic sensitive network components using equipment records."Traffic sensitive network components" means the components of the network which are used by a number of customers in common. "Non-traffic sensitive network components" means the components of the network which are dedicated to a particular customer.The costs of traffic sensitive network components shall be allocated to individual Licensed Service segments on the basis of network usage.The costs of non-traffic sensitive network components are allocated to individual Licensed Service segments on the basis of network resources used.The network component cost data shall be prepared to the extent of seperate exchange office or exchange area.
中文原文 第一類電信事業會計制度及會計處理準則第29條
分析網路元件動因時，應根據設備記錄將網路元件區分為訊務敏感項目及非訊務敏感項目。
前項所稱訊務敏感項目，係指可供多位用戶共同使用之網路元件；非訊務敏感項目，係指分配予單一客戶使用之網路元件。
訊務敏感項目之成本應以實際通信量為基礎，分攤至各種電信業務。
非訊務敏感項目應按網路資源使用情形為基礎，分攤至各種電信業務。
網路元件之成本分析資料應可追溯至個別機房或交換局。
前項所稱訊務敏感項目，係指可供多位用戶共同使用之網路元件；非訊務敏感項目，係指分配予單一客戶使用之網路元件。
訊務敏感項目之成本應以實際通信量為基礎，分攤至各種電信業務。
非訊務敏感項目應按網路資源使用情形為基礎，分攤至各種電信業務。
網路元件之成本分析資料應可追溯至個別機房或交換局。