These regulations are promulgated according to Paragraph 3, Article 44 of the Cable Radio and Television Act.

The terms used in these regulations shall be defined as follows:
Lease-channel business: indicates a system operator who engages in the business of leasing its available channels and collects the rent thereof.
Lease-circuit business: indicates a system operator who engages in the business of leasing its network transmission line equipment, which shall have no exchange functions, and its auxiliary equipments and collects the rent thereof.

The system operator shall draft the accounting system according to these regulations, report that system to the central governing authority for future reference, and simultaneously inform the special municipal or county/city government.
When there is any amendment to the accounting system of the system operator, the system operator shall report to the central governing authority within thirty（30）days after the amendment, and simultaneously inform the special municipal or county/city government.