NAC706.401984. Accounts for shop and garage expense.

The following accounts must be used by each company maintaining a shop or facilities for the repair and maintenance of company limousines:

     1. The account for supervisors’ salaries for shop and garage, which must include the salaries incurred in the supervision and direction of shop and garage activities.

     2. The account for wages for shop and garage, which must include the salaries and wages of shop and garage employees for the repair of company limousines and facilities, except for the salaries and wages of shop and garage supervisors that must be included in the account for supervisors’ salaries for shop and garage.

     3. The account for vacation pay for shop and garage, which must include all vacation pay paid to all shop and garage personnel, including supervisors and other persons who are not supervisors.

     4. The account for payroll taxes for shop and garage, which must include all payroll taxes of all shop and garage personnel, including supervisors and other persons who are not supervisors. The account must include, without limitation, payments made pursuant to the Federal Insurance Contributions Act and the Federal Unemployment Tax Act, unemployment compensation paid pursuant to chapter 612 of NRS and costs of workers’ compensation insurance.

     5. The account for payroll benefits for shop and garage, which must include all costs incurred by the company for welfare and pension benefits for all shop and garage employees.

     6. The account for contract services for shop and garage, which must include all costs incurred as a result of utilizing outside labor.

     7. The account for depreciation for shop and garage equipment, which must include:

     (a) The depreciation applicable to all shop and garage equipment included in the account for shop and garage equipment described in NAC 706.401959; and

     (b) The depreciation applicable to the account for other automotive equipment described in NAC 706.401962 for cars that are used exclusively in connection with shop work.

     8. The account for equipment rental for shop and garage, which must include all costs incurred by the company in the rental or leasing of shop and garage equipment used by and useful to the company. The account must be maintained in such a manner as to allow ready identification, analysis and verification of all facts relevant to each item rented or leased, the costs of which have been included.

     9. The insurance account for shop and garage, which must include the cost of insurance specifically for the coverage of shop and garage facilities.

     10. The account for repairs and maintenance of shop and garage equipment, which must include:

     (a) All costs incurred in the maintenance and repair of shop and garage equipment and tools, other than internal labor costs included in the accounts described in subsections 1 and 2;

     (b) All costs incurred in the maintenance and repair of automotive equipment, other than limousines, for equipment used exclusively in connection with shop work; and

     (c) The cost of all hand or other portable tools that:

          (1) Are likely to be lost or stolen;

          (2) Have a value of $5,000 or less; or

          (3) Have a short life or period of use.

     11. The account for miscellaneous shop and garage expenses, which must include shop and garage costs not otherwise provided for in any other account, including, without limitation, charges for uniforms and costs for laundry, cleaning rags and solvent for washing parts. The account must be maintained in such a manner as to allow ready identification, analysis and verification of all facts relevant to each class of items included, and appropriately titled subaccounts may be used for this purpose.

     12. The telephone account for shop and garage, which must include telephone expenses applicable or attributable to maintaining shop and garage facilities.

     13. The account for transferred internal costs for shop and garage, which must include the internal costs transferred from the various other functional divisions to shop and garage expenses. Costs transferred to the account must be either actual or on a percentage basis if the percentage is arrived at through periodic special studies. The use of arbitrary percentages or amounts transferred to the account is prohibited.

     (Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002)