NAC706.401968. Account for current and accrued liabilities.

Latest version.

1. Except as otherwise provided in this section, the account for current and accrued liabilities must include, without limitation, obligations that have matured or become due within 1 year after the date thereof.

2. Bonds or receivers’ certificates and other similar items must not be entered in the account for current and accrued liabilities. Such items must be classified as long-term liabilities until the date of maturity.

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

                    
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