NAC361.138. Reported acquisition cost for leased equipment.

Latest version.

For leased equipment, the reported acquisition cost is the cost which the user of the property would incur if the equipment were purchased, less any discount customarily allowed by a seller.

(Added to NAC by Tax Comm’n, eff. 10-10-83; A by R034-03, 12-4-2003)

                    
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