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.