NAC706.681. Current assets: Items not to be included.  


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  • Any item, the amount or collectibility of which is not reasonably assured, must not be included in the group of accounts designated as current assets, unless an adequate provision for possible loss has been made.

     [Taxicab Auth., Uniform System of Accounts Reg. part Current Assets, eff. 12-24-70; A 11-16-79]