Accounting Standards and Regulations for the Type I Telecommunications Enterprises Article 49
In the case of a revenue stream that relates to only one Licensed Service segment, the revenue shall be directly assigned to the Licensed Service segment to which it relates, based on accounting records and billing system information.
中文原文 第一類電信事業會計制度及會計處理準則第49條
可直接追溯至特定電信業務之營業收入，應透過會計紀錄和帳務系統直接歸屬至該特定業務。