In preparing financial reports, an Operator shall follow the guidance about accounting policies, system, procedures, methods, process, and principles prescribed in this Code. Those issues not explicitly prescribed in this Code shall follow generally accepted accounting principles.

Unless otherwise approved by DGT, asset transfers between an Operator and its related parties shall be recorded at the fair market value. 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.

Except for the use of a jointly acquired asset under Article 8, the receipt and provision of products, services, and use of property between an Operator and its related parties shall be recorded at product of actual transaction volume and unit price.
The unit charges shall be determined in the following order:
a. Tariffs.
b. Prevailing market prices.
c. Full costs, including capital cost, incurred in providing the products, services, or use of property.

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.
Anticipated usage is the usage anticipated at the effective date of this Code or at the time of asset acquisition, whichever is later.

The periodic costs of a jointly acquired asset shall be allocated to an Operator as follows:
a. When the total actual usage of all users（i.e. the Operator and its related parties） is greater than or equal to the total anticipated usage of all users, the periodic costs shall be allocated to the Operator based on the Operator's actual usage.
b. When the total actual usage of all users is smaller than the total anticipated usage of all users, the periodic costs shall be allocated to the Operator as follows:
1. If the actual usage of the Operator is greater than or equal to its anticipated usage, the periodic costs shall be allocated to the Operator based on its actual usage.
2. If the actual usage of the Operator is less than its anticipated usage, the Operator's allocation base equals the Operator's anticipated usage less the usage discrepancy adjustment. The usage discrepancy adjustment is the product of "the difference between the total actual usage and total anticipated usage of all "over-used" operators (meaning those users whose actual usage is greater than anticipated usage)" and "the ratio of dividing the difference between the operator's anticipated usage and actual usage by the difference between the total anticipated usage and total actual usage of all "under-used" operators, including the operator, (meaning those users whose anticipated usage is greater than actual usage)". Under this condition the allocation of the periodic costs is illustrated in an example below.
anticipated usage actual usage
A 60 40
B 30 15
C 10 20
Total 100 75
the periodic costs of A = 60 – (20 – 10) x ( 60-40 )/[(60-40)+(30-15) ]
the periodic costs of B = 30 – (20 – 10) x ( 30-15 )/[(60-40)+(30-15) ]
The allocation of the periodic costs to a related party may follow the same methodology.
The periodic costs of a jointly acquired asset, as referred to in the first paragraph, comprises all asset-related charges such as operating costs and capital costs.

Depreciation shall be charged on a straight-line basis over the estimated economic useful life for a depreciable asset. The estimated economic useful life shall be more than or equal to the life allowed in "Table of Useful Life of Depreciable Asset" prescribed by the Executive Yuan.

An Operator shall follow the classification and coding scheme prescribed in this Code to maintain its accounting records and other books of accounts. The Chart of Accounts is prescribed separately in a supplement to this Code by the DGT.