Accounting Standards and Regulations for the Type I Telecommunications Enterprises Article 44
The capital cost allowed for the investment in a Licensed Service segment or in an activity shall be the product of the Operator's cost of capital multiplied by the value of capital employed by the Licensed Service segment or the activity.
中文原文 第一類電信事業會計制度及會計處理準則第44條
電信業務或營運作業活動之資金成本為該業務或營運作業活動之使用資產乘以經營者之資金成本率。