Regulations Governing the Accounting Systems and Standard Formulas of the Cable Radio and Television System Operators Article 21
The indirect cost shall refer to the cost which cannot be directly identified with the cost target; they shall be pooled or allocated to the cost pool with homogeneity by their very nature, then be allocated to the cost target on a proper basis.The cost pool in the previous paragraph shall refer to the joint account which individual cost events are pooled in, such as transmission network components cost, supporting function cost, or general management function cost, etc.The cost pooled in the same cost pool shall be with homogeneity, the alleged homogeneity shall refer to the same or similar causal relationships or benefit levels between the cost and cost target.
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21條
間接成本係指無法直接歸屬至成本標的之成本，應依其性質彙集或分攤至具同質性之成本庫，再依適當之基礎分攤至成本標的。
前項所稱成本庫係指彙集個別成本項目之共同帳戶，如傳輸網路元件成本、支援功能成本及一般管理功能成本等。
同一成本庫彙集之成本應具同質性，所稱同質性，係指成本與成本標的間有相同或類似之困果關係或受益程度。
前項所稱成本庫係指彙集個別成本項目之共同帳戶，如傳輸網路元件成本、支援功能成本及一般管理功能成本等。
同一成本庫彙集之成本應具同質性，所稱同質性，係指成本與成本標的間有相同或類似之困果關係或受益程度。