第1條 本準則依電信法第十九條第二項規定訂定之。
Article 1 These regulations are enacted under paragraph 2 of Article 19 of the Telecommunications Act.
第2條 本準則用詞定義如下：
Article 2 The terms of these Regulations are defined as follows:
一經營者：指經交通部特許並發給執照之第一類電信事業。
1. "An Operator": A Type I telecommunications enterprise that holds the franchise and the license granted by the Ministry of Transportation and Communications for operation of telecommunications services.
二電信業務部門：指經營者經營電信業務之部門，包括第一類電信業務部門與第二類電信業務部門。
2. "Licensed Segment": The segment, within an Operator, that provides telecommunication services; including both First Category Segment and Second Category segment.
三第一類電信業務部門：指經營者設置電信機線設備經營電信業務之部門。
3. "First Category Segment": The segment of the Operator installs telecommunications line facilities and equipment in order to provide telecommunications services.
四第二類電信業務部門：指經營者未自行設置電信機線設備經營電信業務之部門。
4. "Second Category Segment": The segment of the Operator does not install telecommunications line facilities and equipment in the provision of telecommunications services.
五其他業務部門：指經營者兼營之非電信業務之部門。
5. "Other Segment": It refers to any non-telecom services segment run by the Operator.
七個體會計：指經營者製作其公司整體財務資料時，所須遵循之會計原則、會計政策及會計科目表。
7. "Entity Accounting": The accounting principles, accounting policies, and Chart of Accounts prescribed for an Operator to classify and report financial transactions for the Operator as a whole.
八分離會計：指將個體會計之各項收入、成本與資產項目分離至各種電信業務或其他業務所採用之會計概念、做法與慣例。
8. "Separations Accounting": The concepts, methodologies, as well as practices prescribed for an Operator to attribute its revenues, costs, and assets to individual Licensed Service segments within the Licensed Segment or to Other Segment.
九會計作業程序手冊：經營者用以記載及說明其執行本準則之詳細步驟之文件。
9. "Procedure Manual": A document illustrating the detailed steps an Operator has adopted to implement the requirements of this Code.
一○資金成本：指為維持營運所需投入資金之機會成本。
10. "Capital cost": The opportunity cost of the funds invested for the provision of telecommunications services.
一二池庫：指用來彙集由各種營運作業活動或電信業務所引起之相關成本、資產及收入之機制。
12. "Data pool": A mechanism collects data for allocating costs, revenues, and assets, based on their relation to the intermediate activities of providing telecommunication services, or to individual Licensed Service segments.
一三動因：指造成各項成本、資產及收入發生之因素，用以推估各種電信業務使用資源之狀態。
13. "Driver": A factor that causes costs, assets, and revenues to arise; it is used to measure the extent to which individual Licensed Services consume various economic resources.
一四已分攤成本法：指按可直接歸屬成本與可間接歸屬成本歸屬後之累計成本比例分攤之方法。
14. "Attributable Cost Method": A cost allocation method by which costs are allocated in proportion to the attributable costs of individual Licensed Service segments, including direct and directly attributable as well as indirectly attributable costs.
第3條 電信會計之監理事項由交通部電信總局(以下簡稱電信總局)辦理之。
Article 3 The authority governing telecommunications accounting matters is the Directorate General of Telecommunications (herein after the DGT) of the Ministry of Transportation and Communications.
第4條 第一類電信事業會計政策與制度、會計處理之方法、程序及原則，應依本準則規定辦理；
Article 4 In preparing financial reports, an Operator shall follow the guidance about accounting policies, system, procedures, methods, process, and principles prescribed in this Code.
第5條 經營者與其關係人間資產之移轉，除經電信總局另行核准者外，應依該資產之公平市價計價；
Article 5 Unless otherwise approved by DGT, asset transfers between an Operator and its related parties shall be recorded at the fair market value.
無法確認公平市價者，應依該資產於移轉時之帳面價值計價。
If the fair market value of an asset transferred is not available, the transfer shall be recorded at the book value of the asset transferred.
前項所稱單位交易價格，應依下列順序訂定之：
The unit charges shall be determined in the following order:
三無法依前二款方法計算者，依提供產品、服務及資產使用之成本(含資金成本)計算。
3.
Full costs, including capital cost, incurred in providing the products, services, or use of property.
第7條 經營者與其關係人於取得共置資產時，除經電信總局另行核准者外，應依預期使用量由經營者及其關係人分別記載之。
Article 7 Unless otherwise approved by DGT, the acquisition of a jointly acquired asset shall be recorded, based on respective anticipated usage, by the Operator and its related parties.
前項所稱預期使用量，指取得共置資產時之預期使用量。
但本準則施行前已取得之共置資產預期使用量，得依本準則施行年度之預期使用量採計之。
Anticipated usage is the usage anticipated at the effective date of this Code or at the time of asset acquisition, whichever is later.
第8條 共置資產之期間成本之分攤基礎，應就下列兩種情況分別計算之：
Article 8 The periodic costs of a jointly acquired asset shall be allocated to an Operator as follows: