NAC706.401947. Current assets: Accounts for employees’ and officers’ accounts receivable.

Latest version.

1. The account for employees’ accounts receivable must include all amounts that are due the company from its employees, other than officers, and for which payment has not been received.

2. The account for officers’ accounts receivable must include all amounts that are due the company from its officers, proprietors or partners, and for which payment has not been received.

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

                    
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