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.