Regulations Governing Universal Service of Telecommunications Enterprises Article 8

The net universal service costs for voice-based telecommunication service are the avoidable costs incurred by the universal service provider in connection with the fulfillment of the service obligation less any revenues forgone.
中文原文 電信事業普及服務管理辦法第8條
語音通信普及服務淨成本,為普及服務提供者提供服務之可避免成本扣除棄置營收後之金額。

English translation for reference only; the Chinese text prevails. Not legal advice.