Accounting Standards and Regulations for the Type I Telecommunications Enterprises Article 47
The cost of capital applicable to a network component or an activity shall be the cost of capital of the Licensed Service segment with which the network component or the activity is associated. A network component or an activity shared among various Licensed Service segments shall be subject to several applicable cost of capital, depending on how the network component or the activity is attributed into individual Licensed Service segments.
中文原文 第一類電信事業會計制度及會計處理準則第47條
網路元件及營運作業活動適用之資金成本率應為該網路元件或營運作業活動所分離至之電信業務之資金成本率。
為多項業務共同使用之網路元件或營運作業活動，應就其分離至各項業務部份分別適用各項業務之資金成本率。
為多項業務共同使用之網路元件或營運作業活動，應就其分離至各項業務部份分別適用各項業務之資金成本率。