Accounting Standards and Regulations for the Type I Telecommunications Enterprises Article 37 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37條 After being classified into data pools under Article 35, assets shall be allocated to individual Licensed Service segments, using the allocation process prescribed under Article 28. 中文原文 第一類電信事業會計制度及會計處理準則第37條 各項資產依第三十五條規定歸屬後之分攤，準用第二十八條規定辦理。
