Regulations Governing the Accounting Systems and Standard Formulas of the Cable Radio and Television System Operators Article 16
The system operator shall calculate the cost by the full cost method.The full cost shall include the following items:Operational cost of cable radio and television enterprise: shall refer to the operation cost which can be directly identified with the cable radio and television business, it also contains the transmission network component cost, supporting function cost, and general management function cost which can be directly identified with the cable radio and television business.Transmission network component cost: shall refer to the subscriber lines, transmission, or other equipment cost related to the network operation which cannot be directly identified with the cable radio and television business.Supporting function cost: shall refer to the relevant cost which cannot be cannot be directly identified with the cable radio and television business, but is necessary for providing subscription service or network supporting service in the operation of cable radio and television business.General management function cost: shall refer to the relevant cost which is not directly related to the operation cable radio and television business, but is necessary for the function of the total operation for the cable radio and television business department.
中文原文 有線廣播電視系統經營者會計制度及其標準程式準則第16條
系統經營者應依全部成本法計算成本。
全部成本包括下列項目：
一、有線廣播電視事業業務成本：係指可直接歸屬至有線廣播電視業務之營運成本，其中亦包含可直接歸屬至各種業務之傳輸網路元件、支援功能及一般管理功能之成本。
二、傳輸網路元件成本：係指無法直接歸屬至有線廣播電視業務之用戶線、傳輸或其他與網路營運有關之設備成本。
三、支援功能成本：係指無法直接歸屬至有線廣播電視業務，但為經營有線廣播電視業務於提供訂戶服務時或提供網路支援服務時所必備功能之相關成本。
四、一般管理功能成本：係指與經營有線廣播電視業務無直接關聯，但為有線廣播電視業務部門整體營運所必備功能之相關成本。
全部成本包括下列項目：
一、有線廣播電視事業業務成本：係指可直接歸屬至有線廣播電視業務之營運成本，其中亦包含可直接歸屬至各種業務之傳輸網路元件、支援功能及一般管理功能之成本。
二、傳輸網路元件成本：係指無法直接歸屬至有線廣播電視業務之用戶線、傳輸或其他與網路營運有關之設備成本。
三、支援功能成本：係指無法直接歸屬至有線廣播電視業務，但為經營有線廣播電視業務於提供訂戶服務時或提供網路支援服務時所必備功能之相關成本。
四、一般管理功能成本：係指與經營有線廣播電視業務無直接關聯，但為有線廣播電視業務部門整體營運所必備功能之相關成本。