Regulations Governing the Accounting Systems and Standard Formulas of the Cable Radio and Television System Operators Article 20
The direct cost shall refer to the cost which can be directly identified with the cost target, and there is obvious causal relationship between the cost and cost target, and the benefit level and the number of used resources could be clearly evaluated.
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20條
直接成本係指可直接歸屬至成本標的之成本，其投入之成本與成本標的間具有明確的因果關係，且受益程度及使用資源之數額可明確衡量者。