Accounting Standards and Regulations for the Type I Telecommunications Enterprises Article 41
Unless otherwise approved by the DGT, an asset associated with the receipt and provision of non-telecommunications services or the use of property between Licensed Service segments, shall be allocated to individual Licensed Service segments using the same separations accounting methodology for its associated operating costs.
中文原文 第一類電信事業會計制度及會計處理準則第41條
與經營者內部各種電信業務間資產使用及非電信服務供給或收受相關之資產，除經主管機關核准者外，應按其相關營運成本分攤方式分攤至各種電信業務。
但內部共置資產不適用本條規定。
但內部共置資產不適用本條規定。