NAC706.401963. Fixed assets: Account for radio and telephonic equipment.

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Except as otherwise provided in this section, the account for radio and telephonic equipment must include the cost of all radio and telephonic equipment owned by the company that is devoted to the limousine operations of the company, including the cost of original installation and any necessary accessories. The cost of any repairs and the replacement of any parts must be recorded as an expense in the account for repairs and maintenance of dispatch equipment described in subsection 9 of NAC 706.401983 and must not be included in the account for radio and telephonic equipment.

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

                    
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