NAC706.771. Current liabilities.

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Current and accrued liabilities are obligations which have matured or become due within 1 year after the date thereof. Items such as bonds or receivers’ certificates must not be entered in a current and accrued liabilities account and must be classified as long-term liabilities until the date of maturity.

[Taxicab Auth., Uniform System of Accounts Reg. § 300, eff. 12-24-70; A 11-16-79]

                    
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