NAC706.696. Current assets: Accounts for employees’ and officers’ accounts receivable.  


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  •      1. The account for accounts receivable—employees includes any amounts that may be due the company from its employees, exclusive of officers, for which payment has not been received.

         2. The account for accounts receivable—officers includes any amounts that may be due the company from its officers, proprietors or partners, for which payment has not been received.

     [Taxicab Auth., Uniform System of Accounts Reg. §§ 123 & 124, eff. 12-24-70; A 11-16-79]