NAC706.792. Account for other current liabilities.

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The account for other current liabilities includes the balances in all open accounts representing current liabilities not specifically provided for in the accounts described in NAC 706.774 to 706.789, inclusive, and covers items such as unpaid matured interest and interest on unpaid, matured long-term debts. The records supporting the entries to this account must be recorded with sufficient description and detail to permit ready identification, analysis and verification of all relevant facts.

[Taxicab Auth., Uniform System of Accounts Reg. § 324, eff. 12-24-70; A 11-16-79]

                    
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