Regulations Governing the Accounting Systems and Standard Formulas of the Cable Radio and Television System Operators Article 19
The system operator shall clearly set the division basis of direct cost and indirect cost, and divide the cost event based on this.
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19條
系統經營者應明定直接成本與間接成本之劃分基礎，並依該基礎劃分成本項目。