NAC706.726. Fixed assets: Buildings account.

The buildings account includes the cost of all buildings devoted to the company’s taxicab operations. The cost of buildings includes the cost of fixtures attached to and forming a permanent part of the building and which cannot be removed without cutting into the wall, ceilings or floors, or without in some way impairing the buildings, such as plumbing pipes and fixtures, heating and air-conditioning apparatus, electric wiring and fixtures, elevators, cranes and hoists and the machinery for operating them.

     [Taxicab Auth., Uniform System of Accounts Reg. § 205, eff. 12-24-70; A 11-16-79]