In a newspaper article, attorney Huang Hsien-kai wrote that some judges refer to the monthly household expenses calculated in the "Survey of Household Income and Expenditures" of the Directorate-General of Budget, Accounting, and Statistics of the Executive Yuan. Others use the minimum monthly living expenses contained in the "Handbook for Social Assistance Services." And still others base their decisions on the deductions for dependents allowed by income tax regulations.
執業律師黃顯凱指出，有些法官以行政院主計處統計的「家庭收支調查報告」每戶每月支出之金額計算；有些法官參照「社會救助服務手冊」每人每月最低生活標準之金額；也有法官以「綜合所得稅稅率條例」所定扶養親屬寬減額為計算依據，標準莫衷一是。