Enterprises with significant market power shall attribute the operating costs of entity accounting to the following four cost data pool and itemized cost data pool（as the figure attached）according to Articles 9 to 12:
1. Telecommunications services: this data pool collects data on operating costs that are directly attributed to telecommunications services, including the costs of network components, supporting functions and general management functions of all services.
2. Network components: this data pool collects cable, exchange, transmission and other internet equipment related costs that cannot be directly attributed to telecommunications services.
3. Supporting functions: this data pool collects the costs that cannot be directly attributed to telecommunications services but are prerequisite for the provision of telecommunications services（ex. when providing customers services or internet support services）.
4. General management functions: This data pool collects costs that are not directly related to telecommunications services, but are prerequisite for running the operations of its licensed segment
The operating costs as described in previous paragraph refers to the direct or indirect costs of telecommunications services.

The network component items shall be subdivided into loops, trunks, exchange equipment, transmission equipment, signaling network equipment, network interface equipment, directory equipment and services, base station and so on according to their respective functions.
The network components categorized according to their functions shall then be subdivided according to the service type.

The supporting functions shall be subdivided into network management, power, materials management, accounting, customer service, marketing, commission or agent fee, installation and setup, product development and other supporting functions. For those that cannot be attributed to the aforesaid items, it shall be necessary to establish new supporting functions therefor.

General management functions shall be subdivided into execution and planning; procurement; finance and accounting; information technology; research and development; control matters; and other general management functions. For those that cannot be attributed to the aforesaid items, it is necessary to establish new general management functions therefor.

When implementing the subdivision of cost data pool subdivision as prescribed in Articles 14 to 16, enterprises with significant market power shall further subdivide the cost data pool if any difference is found in the drivers of account.

All costs shall, according to the actual use thereof, be attributed to the internal occurring or beneficiary unit of enterprises with significant market power and be attributed according to the functions of operating activities engaged by the occurring or beneficiary unit in accordance with Articles 13 to 17.
The cost data collection process could involve several detailed sub-processes, which shall be conducted in accordance with the Regulations.

Enterprises with significant market power shall, according to the working time records, analyze the working hours of personnel involved in various operating activities or telecommunications services. The enterprises shall also calculate the personnel expenses derived from operating activities and telecommunications services based on individuals weighted average hourly rate prior to the implementation of the preceding Article.

Depreciation costs shall be calculated with the straight-line method and the minimum depreciation period shall comply with the Table of Service Life of Fixed Assets stipulated by the Ministry of Finance.
The depreciation costs shall be separated to the operating activities or telecommunication services according to the attribution method specified in Articles 28 to 35; and then be attributed to the subdivision item according to Article 18.

After attributing telecommunications operating costs and capital costs to the suitable subdivisions of cost data pool according to Articles 13 to 17, enterprises with significant market power shall implement the following cost allocation steps:
1. Allocating general management function costs to the cost data pool of telecommunications services, network components and supporting functions using the Equal Proportionate Mark-Up approach.
2. Allocating supporting function costs to the cost data pool of telecommunications services and network components according to the drivers thereof.
3. Allocating network component costs to the cost data pool of telecommunications services according to the drivers thereof.
4. Collect costs derived from various telecommunications services.

In the cost driver analysis, network components shall be first disaggregated into traffic sensitive and non-traffic sensitive network components based on the equipment records.
Traffic sensitive network components described in the preceding paragraph refer to the network components used by several customers in common. "Non-traffic sensitive network components" refer to the network components dedicated to a particular customer.
The costs of traffic sensitive network components shall be allocated to individual telecommunications services based on network traffic.
The costs of non-traffic sensitive network components shall be allocated to individual telecommunications services based on consumed network resources.
The network component cost analysis data shall be traceable to an individual data center or exchange office.

When implementing cost allocation as prescribed in Article 21, enterprises with significant market power shall refer to Attachment 1 as the guidelines for setting up the cost allocation bases.

The operating costs associated with spare capacity assets shall be allocated to individual telecommunications services, based on the same allocation methodology as assets in use.
The spare capacity assets described in the preceding paragraph refer to assets additionally purchased to effectively respond to current telecommunications services and to satisfy the potential demand for communications. The said assets include equipment, land and the data center.

With respect to internal transactions , namely the provision or receipt of products, services or use of assets, between telecommunications services of an enterprise with significant market power, it is necessary to adhere to provisions specified in Article 26 and the pricing thereof shall be calculate based on the unit trading price times the actual trading volume.
The unit trading price as described in the preceding paragraph shall be set according to the following order:
1. Those that can refer to the telecommunications tariffs shall be calculated therewith.
2. Those that can refer to the market price shall be calculated therewith.
3. Those that cannot have its costs calculated according to the aforesaid methods shall be calculated according to the product, service and asset use（including the capital cost）costs.

With respect to internal jointly acquired assets, enterprises with significant market power shall calculate the periodic costs thereof according to any of the following two conditions:
1. When the total actual usage of all users is greater than or equal to the total anticipated usage of all users, enterprises with significance in the market shall allocate the periodic costs thereof based on the actual usage.
2. When the total actual usage of all user is smaller than the total anticipated usage, the periodic costs shall be calculated as follows:
（1）If the total usage of the enterprise with significance in the market exceeds or equals to the anticipated usage, the periodic costs shall be allocated according to the actual usage.
（2）If the total usage of the enterprise with significance in the market is less than the anticipated usage, the allocation base equals the enterprise’s anticipated usage less the adjustment of usage difference. The formulas are as follows:
a. “The enterprise’s cost allocation basis” equals to “the enterprise’s anticipated usage “ minus “adjustment of usage difference”.
b. “Adjustment of usage difference” equals to（the total actual usage of all users less the anticipated usage of all users）times（the enterprise’s anticipated usage less the enterprise’s actual usage）divided by（the anticipated usage of all users who have insufficient use less the actual usage of all users who have insufficient use）.
The periodic costs as described in the preceding paragraph refer to operating and capital costs derived from jointly acquired assets and incurred during the current accounting year. Jointly acquired asset refers to an asset that is purchased or constructed with an intention of it being used by various telecommunication services and such asset is not used for other purposes.

When costs are separated to individual telecommunications services or operating activities, the cost structure thereof shall be identical with that specified in the individual income statement.