Accounting Standards and Regulations for the Type I Telecommunications Enterprises Article 7
Unless otherwise approved by DGT, the acquisition of a jointly acquired asset shall be recorded, based on respective anticipated usage, by the Operator and its related parties.Anticipated usage is the usage anticipated at the effective date of this Code or at the time of asset acquisition, whichever is later.
中文原文 第一類電信事業會計制度及會計處理準則第7條
經營者與其關係人於取得共置資產時，除經主管機關另行核准者外，應依預期使用量由經營者及其關係人分別記載之。
前項所稱預期使用量，指取得共置資產時之預期使用量。
但本準則施行前已取得之共置資產預期使用量，得依本準則施行年度之預期使用量採計之。
前項所稱預期使用量，指取得共置資產時之預期使用量。
但本準則施行前已取得之共置資產預期使用量，得依本準則施行年度之預期使用量採計之。