Accounting Standards and Regulations for the Type I Telecommunications Enterprises Article 39
Spare capacity shall be attributed to individual Licensed Service segments, using the Separations Accounting methodology prescribed under Article 31 for the associated costs.
中文原文 第一類電信事業會計制度及會計處理準則第39條
備用容量資產應依其相關營運成本按第三十一條規定之分攤方式，分攤至各種電信業務。