NAC706.401957. Fixed assets: Buildings account.

The buildings account must include the cost of all buildings devoted to the limousine operations of the company. For the purposes of this section, the cost of buildings includes the cost of fixtures attached to and forming a permanent part of the building and fixtures that cannot be removed without cutting into the wall, ceilings or floors, or without in some way impairing the buildings, including, without limitation, plumbing pipes and fixtures, heating and air-conditioning apparatus, electric wiring and fixtures, and elevators, cranes and hoists and the machinery for operating elevators, cranes and hoists.

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