NAC706.693. Current assets: Account for accounts receivable—trade.

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1. The account for accounts receivable—trade includes any amounts that may be due the company arising from or attributable to the company’s taxicab operations, for which payment has not been received.

2. Records must be maintained, showing the balances due from each person or company. The sum of these individual balances must be in agreement with the total of this account.

[Taxicab Auth., Uniform System of Accounts Reg. § 120, eff. 12-24-70; A 11-16-79]

                    
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