Accounting Standards and Regulations for the Type I Telecommunications Enterprises Article 31
The costs associated with spare capacity shall be allocated to individual Licensed Service segments, based on the same allocation methodology as working facilities of plant and equipment.The costs associated with spare capacity, as referred to in the first paragraph, such as network equipment, land, and buildings, results from economies in the provisioning for current and future communications plant and equipment needs.
中文原文 第一類電信事業會計制度及會計處理準則第31條
備用容量資產相關營運成本，應按相關現行使用中資產之成本分攤方式分攤至各種電信業務。
前項所稱備用容量資產係指為有效因應現行電信業務及其未來通信使用量可能增加而額外備置之資產，包括設備、土地及機房。
前項所稱備用容量資產係指為有效因應現行電信業務及其未來通信使用量可能增加而額外備置之資產，包括設備、土地及機房。