Accounting Standards and Regulations for the Type I Telecommunications Enterprises Article 34
In the process of cost separation, a cost item shall preserve the same account title as it is shown in the Operator's entity statement of income.
中文原文 第一類電信事業會計制度及會計處理準則第34條
成本分離至各種電信業務或營運作業活動時，其成本結構應與個體會計損益表之成本結構相同。