Accounting Standards and Regulations for the Type I Telecommunications Enterprises Article 9
Depreciation shall be charged on a straight-line basis over the estimated economic useful life for a depreciable asset. The estimated economic useful life shall be more than or equal to the life allowed in "Table of Useful Life of Depreciable Asset" prescribed by the Executive Yuan.
中文原文 第一類電信事業會計制度及會計處理準則第9條
固定資產應以直線法計提折舊費用，其最低折舊年限應符合行政院所訂固定資產耐用年數表之規定。