Provision for any actual or probable losses under the accounts described in NAC 706.401946 to 706.401949, inclusive, must be credited to the account for bad debts with a corresponding charge to the account for bad debt expenses described in subsection 5 of NAC 706.401987, or the account for miscellaneous other expenses described in subsection 4 of NAC 706.401994.
Nev. Admin. Code § 706.40195
NRS 706.167, 706.171