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Nevada Administrative Code (Last Updated: January 6, 2015) |
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Chapter706 Motor Carriers |
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UNIFORM SYSTEM OF ACCOUNTS FOR LIMOUSINE COMPANIES |
| General Provisions |
| NAC 706.401905. Definitions. |
| NAC 706.401906. “Accounting period” defined. |
| NAC 706.401907. “Actually issued” defined. |
| NAC 706.401908. “Amortization” defined. |
| NAC 706.401909. “Associated companies” defined. |
| NAC 706.40191. “Book cost” defined. |
| NAC 706.401911. “Company” defined. |
| NAC 706.401912. “Contingent liability” defined. |
| NAC 706.401913. “Control,” “controlled by” and “under common control with” defined. |
| NAC 706.401914. “Cost” defined. |
| NAC 706.401915. “Cost of disposition” defined. |
| NAC 706.401916. “Current asset” defined. |
| NAC 706.401917. “Date of disposal or retirement” defined. |
| NAC 706.401918. “Depreciation” defined. |
| NAC 706.401919. “Discount” defined. |
| NAC 706.40192. “Functional division” defined. |
| NAC 706.401921. “Nominally issued” defined. |
| NAC 706.401922. “Nominally outstanding” defined. |
| NAC 706.401923. “Original cost” defined. |
| NAC 706.401924. “Outside labor” defined. |
| NAC 706.401925. “Premium” defined. |
| NAC 706.401926. “Property disposed” and “property retired” defined. |
| NAC 706.401927. “Salvage value” defined. |
| NAC 706.401928. “Service life” defined. |
| NAC 706.401929. “Service value” defined. |
| NAC 706.40193. “Straight-line method” defined. |
| NAC 706.401931. “Uniform system of accounts for limousine operations” defined. |
| NAC 706.401932. Maintenance of books and records; reports of information. |
| NAC 706.401933. Accounting method and period. |
| NAC 706.401934. Questions of doubtful interpretation. |
| NAC 706.401935. Purpose of lists of items. |
| NAC 706.401936. Use of functional divisions of accounts. |
| NAC 706.401937. Inventory requirements. |
| NAC 706.401938. Fixed assets. |
| NAC 706.401939. Depreciable assets. |
| NAC 706.40194. Gain or loss on dispositions. |
| NAC 706.401941. Payroll and payroll costs. |
| Accounts |
| NAC 706.401942. Current assets: Items not to be included. |
| NAC 706.401943. Current assets: Account for cash on hand. |
| NAC 706.401944. Current assets: Account for cash in banks. |
| NAC 706.401945. Current assets: Account for petty cash. |
| NAC 706.401946. Current assets: Account for trade accounts receivable. |
| NAC 706.401947. Current assets: Accounts for employees’ and officers’ accounts receivable. |
| NAC 706.401948. Current assets: Account for notes receivable. |
| NAC 706.401949. Current assets: Account for other accounts receivable. |
| NAC 706.40195. Current assets: Account for bad debts. |
| NAC 706.401951. Current assets: Account for inventory supplies. |
| NAC 706.401952. Current assets: Account for prepaid expenses. |
| NAC 706.401953. Current assets: Account for refundable deposits. |
| NAC 706.401954. Current assets: Account for miscellaneous current assets. |
| NAC 706.401955. Account for fixed assets. |
| NAC 706.401956. Fixed assets: Land account. |
| NAC 706.401957. Fixed assets: Buildings account. |
| NAC 706.401958. Fixed assets: Account for leasehold improvements. |
| NAC 706.401959. Fixed assets: Account for shop and garage equipment. |
| NAC 706.40196. Fixed assets: Account for furniture and office equipment. |
| NAC 706.401961. Fixed assets: Limousine account. |
| NAC 706.401962. Fixed assets: Account for other automotive equipment. |
| NAC 706.401963. Fixed assets: Account for radio and telephonic equipment. |
| NAC 706.401964. Account for other fixed assets. |
| NAC 706.401965. Account for total depreciation and amortization allowance. |
| NAC 706.401966. Accounts for organizational expense and deferred charges. |
| NAC 706.401967. Accounts for other assets. |
| NAC 706.401968. Account for current and accrued liabilities. |
| NAC 706.401969. Accounts for notes payable. |
| NAC 706.40197. Accounts for accounts payable, open accident liabilities and contracts payable. |
| NAC 706.401971. Accounts for accrued salaries and wages and for accrued vacation pay. |
| NAC 706.401972. Accounts for payroll taxes withheld and accrued and for accrued payroll benefits. |
| NAC 706.401973. Account for accrued taxes and licenses. |
| NAC 706.401974. Account for accrued interest. |
| NAC 706.401975. Account for other current liabilities. |
| NAC 706.401976. Accounts for deferred credits, dividends payable and mortgage payable. |
| NAC 706.401977. Account for accrued federal income taxes. |
| NAC 706.401978. Accounts for long-term liabilities. |
| NAC 706.401979. Incorporated companies: Net worth. |
| NAC 706.40198. Unincorporated companies: Net worth. |
| NAC 706.401981. Accounts for operating revenue. |
| NAC 706.401982. Accounts for operating expense. |
| NAC 706.401983. Accounts for dispatch expense. |
| NAC 706.401984. Accounts for shop and garage expense. |
| NAC 706.401985. Accounts for general and administrative expense: Salaries; vacation pay; payroll taxes; benefits. |
| NAC 706.401986. Accounts for general and administrative expense: General taxes. |
| NAC 706.401987. Accounts for general and administrative expense: Amortization; depreciation; insurance; bad debts. |
| NAC 706.401988. Accounts for general and administrative expense: Rentals; repairs and maintenance. |
| NAC 706.401989. Accounts for general and administrative expense: Advertising; contract services. |
| NAC 706.40199. Accounts for general and administrative expense: Regulatory expenses. |
| NAC 706.401991. Accounts for general and administrative expense: Transferred internal costs. |
| NAC 706.401992. Accounts for general and administrative expense: Office, telephone, travel, utility and miscellaneous expenses. |
| NAC 706.401993. Accounts for other nonoperating income. |
| NAC 706.401994. Accounts for other nonoperating expenses. |
| NAC 706.401995. Income statement accounts. |