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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 TAXICAB COMPANIES |
| General Provisions |
| NAC 706.558. Definitions. |
| NAC 706.561. “Accounts” defined. |
| NAC 706.564. “Actually issued” defined. |
| NAC 706.567. “Actually outstanding” defined. |
| NAC 706.570. “Amortization” defined. |
| NAC 706.573. “Associated companies” defined. |
| NAC 706.576. “Book cost” defined. |
| NAC 706.579. “Company” defined. |
| NAC 706.582. “Contingent assets” defined. |
| NAC 706.585. “Contingent liabilities” defined. |
| NAC 706.588. “Cost” defined. |
| NAC 706.591. “Cost of disposition” defined. |
| NAC 706.594. “Current assets” defined. |
| NAC 706.597. “Date of disposal” defined. |
| NAC 706.600. “Debt expense” defined. |
| NAC 706.603. “Depreciation” defined. |
| NAC 706.606. “Discount” defined. |
| NAC 706.609. “Functional division” defined. |
| NAC 706.612. “Investment advances” defined. |
| NAC 706.615. “Net book cost” defined. |
| NAC 706.618. “Nominally issued” defined. |
| NAC 706.621. “Nominally outstanding” defined. |
| NAC 706.624. “Original cost” defined. |
| NAC 706.627. “Outside labor” defined. |
| NAC 706.630. “Premium” defined. |
| NAC 706.633. “Property disposed” and “property retired” defined. |
| NAC 706.636. “Replacement asset” and “replacement property” defined. |
| NAC 706.639. “Salvage value” defined. |
| NAC 706.642. “Service life” defined. |
| NAC 706.645. “Service value” defined. |
| NAC 706.648. “Straight-line method” defined. |
| NAC 706.651. Records required. |
| NAC 706.654. Accounting method and period. |
| NAC 706.657. Accounting method: Interpretation. |
| NAC 706.660. Item lists. |
| NAC 706.663. Functional divisions of accounts. |
| NAC 706.666. Inventory requirements. |
| NAC 706.669. Fixed assets. |
| NAC 706.672. Depreciable assets. |
| NAC 706.675. Gain or loss on dispositions. |
| NAC 706.678. Payroll and payroll costs. |
| Accounts |
| NAC 706.681. Current assets: Items not to be included. |
| NAC 706.684. Current assets: Account for cash on hand. |
| NAC 706.687. Current assets: Account for cash in banks. |
| NAC 706.690. Current assets: Account for petty cash. |
| NAC 706.693. Current assets: Account for accounts receivable—trade. |
| NAC 706.696. Current assets: Accounts for employees’ and officers’ accounts receivable. |
| NAC 706.699. Current assets: Account for notes receivable. |
| NAC 706.702. Current assets: Account for other accounts receivable. |
| NAC 706.705. Current assets: Account for bad debts. |
| NAC 706.708. Current assets: Account for inventory supplies. |
| NAC 706.711. Current assets: Account for prepaid expenses. |
| NAC 706.714. Current assets: Account for refundable deposits. |
| NAC 706.717. Current assets: Account for miscellaneous current assets. |
| NAC 706.720. Accounts for fixed assets. |
| NAC 706.723. Fixed assets: Land account. |
| NAC 706.726. Fixed assets: Buildings account. |
| NAC 706.729. Fixed assets: Account for leasehold improvements. |
| NAC 706.732. Fixed assets: Account for shop and garage equipment. |
| NAC 706.735. Fixed assets: Account for furniture and office equipment. |
| NAC 706.738. Fixed assets: Taxicab account. |
| NAC 706.741. Fixed assets: Account for other automotive equipment. |
| NAC 706.744. Fixed assets: Account for air conditioners. |
| NAC 706.747. Fixed assets: Taximeter account. |
| NAC 706.750. Fixed assets: Account for fuel conversion kits. |
| NAC 706.753. Fixed assets: Account for fuel conversion plants. |
| NAC 706.756. Fixed assets: Account for radio and telephonic equipment. |
| NAC 706.759. Account for other fixed assets. |
| NAC 706.762. Account for total depreciation and amortization allowance. |
| NAC 706.765. Accounts for organizational expense and deferred charges. |
| NAC 706.768. Accounts for other assets. |
| NAC 706.771. Current liabilities. |
| NAC 706.774. Accounts for notes payable. |
| NAC 706.777. Accounts for accounts payable, open accident liabilities and contracts payable. |
| NAC 706.780. Accounts for accrued salary, wages and vacation pay. |
| NAC 706.783. Accounts for payroll taxes withheld and accrued and accrued payroll benefits. |
| NAC 706.786. Account for accrued taxes and licenses. |
| NAC 706.789. Account for accrued interest. |
| NAC 706.792. Account for other current liabilities. |
| NAC 706.795. Account for fees payable. |
| NAC 706.798. Accounts for deferred credits, dividends payable and mortgage payable. |
| NAC 706.801. Account for accrued federal income taxes. |
| NAC 706.804. Accounts for long-term liabilities. |
| NAC 706.807. Incorporated companies: Net worth. |
| NAC 706.810. Unincorporated companies: Net worth. |
| NAC 706.813. Accounts for operating revenue. |
| NAC 706.816. Accounts for operating expense. |
| NAC 706.819. Accounts for dispatch expense. |
| NAC 706.822. Accounts for shop and garage expense. |
| NAC 706.825. Accounts for general and administrative expense: Salaries; vacation pay; payroll taxes; benefits. |
| NAC 706.828. Accounts for general and administrative expense: General taxes. |
| NAC 706.831. Accounts for general and administrative expense: Amortization; depreciation; insurance; bad debts. |
| NAC 706.834. Accounts for general and administrative expense: Rentals; repairs and maintenance. |
| NAC 706.837. Accounts for general and administrative expense: Advertising; contract services. |
| NAC 706.840. Accounts for general and administrative expense: Regulatory expenses. |
| NAC 706.843. Accounts for general and administrative expense: Transferred internal costs. |
| NAC 706.846. Accounts for general and administrative expense: Office, telephone, travel, utility and miscellaneous expenses. |
| NAC 706.849. Accounts for other nonoperating income. |
| NAC 706.852. Accounts for other nonoperating expenses. |
| NAC 706.855. Income statement accounts. |