Accounting Standards and Regulations for the Type I Telecommunications Enterprises Article 50
In the case of a bundled revenue stream that relates to more than one Licensed Service segments, the revenue shall be unbundled and allocated to the relevant Licensed Service segments, in relation to the costs associated with individual elements in the bundled revenue stream.
中文原文 第一類電信事業會計制度及會計處理準則第50條
多種業務所共同產生而無法直接追溯至特定電信業務之營業收入，應按該營業事項所引起之各種業務相關成本之比例，分攤至各種電信業務。