Regulations Governing the Accounting Systems and Standard Formulas of the Cable Radio and Television System Operators Article 24
When the indirect cost allocation rate is used, the allocation standard shall be decided by the estimated volume of the cost and allocation bases and shall be set in writing. This standard shall be reviewed at least once a year and revised based on the actual needs.When there is a significant difference between the actual indirect cost and allocated indirect cost, the difference shall be allocated to all cost targets based on the original allocation ratio.
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24條
使用間接成本分攤率時，應依據成本及分攤基礎之預計數量決定分攤標準，並以書面訂定之。
此標準每年應至少檢討一次，並依需要作修正。
當實際之間接成本與已分攤之間接成本有重大差異時，應將差異數按原分攤比例分攤至各項成本標的。
此標準每年應至少檢討一次，並依需要作修正。
當實際之間接成本與已分攤之間接成本有重大差異時，應將差異數按原分攤比例分攤至各項成本標的。