Nevada Administrative Code
Chapter 706 - Motor Carriers
UNIFORM SYSTEM OF ACCOUNTS FOR LIMOUSINE COMPANIES
Accounts
Section 706.401989 - Accounts for general and administrative expense: Advertising; contract services

Universal Citation: NV Admin Code 706.401989

Current through December 31, 2024

1. The advertising account must include the cost of labor, materials used and expenses incurred in any advertising not included in the account for advertising and promotion described in subsection 5 of NAC 706.401983.

2. The account for outside services:

(a) Must include the fees and other costs of professional consultants and others incurred by the company for general services in its limousine operations that are not applicable to a particular operating function or to any other account provided in this section.

(b) Must include the pay and expenses of persons engaged for a special or temporary administrative or general purpose in circumstances where the person so engaged is not an employee of the company.

(c) Must not include the costs of such services as may be employed by the company in connection with formal cases before the regulatory authority. Such costs must be included in the account for regulatory expenses described in NAC 706.40199.

(d) Must include subaccounts for each class of costs, including, without limitation, accounting and legal costs, containing sufficient detail and description to allow ready identification, analysis and verification of entries made in each subaccount.

3. The account for contract services must include all costs of contract services not provided for elsewhere.

Added to NAC by Transportation Serv. Auth. by R040-02, eff. 9-20-2002

NRS 706.167, 706.171

Disclaimer: These regulations may not be the most recent version. Nevada may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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