Nevada Administrative Code
Chapter 706 - Motor Carriers
UNIFORM SYSTEM OF ACCOUNTS FOR LIMOUSINE COMPANIES
Accounts
Section 706.401992 - Accounts for general and administrative expense: Office, telephone, travel, utility and miscellaneous expenses

1. The account for office expenses must include all costs for office supplies and miscellaneous office expenses incurred in connection with the limousine operations of the company, including, without limitation:

2. Appropriately titled subaccounts must be maintained for each class of expense included in the account with sufficient detail and description to allow ready identification.

3. The telephone account must include all telephone expenses not charged to any other functional division.

4. The account for travel expenses must include:

5. The utilities account:

6. The account for miscellaneous general and administrative expenses must include any cost of outside labor, materials or other costs incurred by the company in connection with its general management if the cost is not provided for elsewhere in the uniform system of accounts for limousine operations. The account must be maintained with sufficient detail and description to allow ready identification, analysis and verification of all relevant facts.