Accounting Standards and Regulations for the Type I Telecommunications Enterprises Article 30
Detailed guidelines on cost allocation bases under Article 28 are prescribed separately in a supplement to this Code by the DGT.
中文原文 第一類電信事業會計制度及會計處理準則第30條
經營者執行第二十八條規定之成本分攤時，其分攤基礎設置要點由主管機關另定之。