NAC706.756. Fixed assets: Account for radio and telephonic equipment.

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The account for radio and telephonic equipment includes the cost of all radio and telephonic equipment owned by the company and devoted to the company’s taxicab operations, including the cost of original installation and any necessary accessories. The cost of any repairs and replacement of any parts must not be included in this account but must be recorded as an expense in the account for repairs and maintenance of dispatch equipment described in subsection 9 of NAC 706.819.

[Taxicab Auth., Uniform System of Accounts Reg. § 217, eff. 12-24-70; A 11-16-79]

                    
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