Regulations Governing the Accounting Systems and Standard Formulas of the Cable Radio and Television System Operators Article 15

The standards and procedures of cost accounting of the system operator shall contain cost account items, documents, or certificates, procedure of cost accumulation, method of cost allocation, and cost accounting reports.The adoption of the standards and procedures of cost accounting in the previous paragraph shall be the same in the previous and following years. If there are any changes, they shall be deemed as the revision of the accounting system.Cost allocation and other relevant cost records shall be stored according to the relevant laws and regulations for the inspection of the central governing authority.