NAC706.401983. Accounts for dispatch expense.

     1. The account for dispatchers’ wages must include all wages incurred resulting from providing dispatching service.

     2. The account for dispatchers’ vacation pay must include all vacation pay paid to dispatchers.

     3. The account for dispatchers’ payroll taxes must include all payroll taxes of dispatchers, including, without limitation, payments made pursuant to the Federal Insurance Contributions Act and the Federal Unemployment Tax Act, unemployment compensation paid pursuant to chapter 612 of NRS and costs of workers’ compensation insurance.

     4. The account for dispatchers’ payroll benefits must include the costs incurred by the company for welfare and pension benefits of its dispatchers.

     5. The account for advertising and promotion must include the cost of labor and materials used and expenses incurred in advertising designed to promote or retain requests for limousines by telephone.

     6. A company that chooses not to do its own dispatching but contracts with other persons to provide dispatching shall charge the account for dispatching contract services with all costs incurred as a result.

     7. The account for depreciation of dispatch equipment must include the amount of depreciation applicable to all dispatching and radio equipment used by the company in the operation of its dispatching service.

     8. The account for equipment rental must include all costs incurred by the company in the rental or leasing of dispatching and radio equipment useful to the company in the operation of its dispatching services. The account must be maintained in such a manner as to allow ready identification, analysis and verification of all relevant facts for each item rented or leased, the costs of which have been included.

     9. The account for repairs and maintenance of dispatch equipment must include the costs of outside labor, materials, replacement parts and any other expenses incurred and necessary for the repair and maintenance of dispatching equipment, including, without limitation, radios and telephonic equipment installed in limousines. All costs included in the account must be segregated by class through the use of appropriately titled subaccounts.

     10. The account for miscellaneous dispatch expenses must include all costs incurred directly relating to the operation of a dispatching service. The account must be maintained in such a manner as to allow ready identification, analysis and verification of all facts relevant to each class of item included, and appropriately titled subaccounts may be used for this purpose.

     11. The telephone account must include telephone expenses applicable or attributable to the rendering of dispatching services by the company to its customers in its limousine operations.

     12. The account for transferred internal costs must include the internal costs transferred from the various other functional divisions to dispatch expenses. Costs transferred to the account must be either actual or on a percentage basis if that percentage is arrived at through periodic special studies. The use of arbitrary percentages or amounts transferred to the account is prohibited.

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