第19条经营者按动因分摊可间接归属成本、资产及收入时，得以抽样方式推估动因之衡量指标数量。

Article 19 in allocating indirectly attributable costs, assets, and revenues, an Operator may adopt sampling techniques to estimate the measures required by the driver analysis.

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我喜欢的做法是，在总体LPAR沙箱中设置多个WPAR沙箱，各自归属不同的管理员，而且现在这样做的成本比以前降低了很多。

While my preference is to have several WPAR sandboxes within an overall LPAR sandbox, each of these owned by a different administrator, this now becomes less of a luxury than it used to be.

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外购无形资产的成本，包括购买价款、相关税费以及直接归属于使该项资产达到预定用途所发生的其他支出。

The cost of outsourcing intangible assets shall include the purchase price, relevant taxes and other necessary expenditures directly attributable to intangible assets for the expected purpose.

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