NAC706.401981. Accounts for operating revenue.

     1. The account for limousine fares must include all revenues derived from the transportation of passengers, their luggage and packages.

     2. The account for sundry operating revenues must:

     (a) Include revenues derived from limousine operations that are not included in the account for limousine fares.

     (b) Include all other revenue not provided for elsewhere in the uniform system of accounts for limousine operations, if the costs or expenses associated with the earning of the revenue are not or cannot be separately classified or accounted for.

     (c) Be maintained with sufficient detail and description to allow ready identification, analysis and verification of all relevant facts.

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