The account for other fixed assets must include the cost of all tangible property and equipment devoted to the limousine operations of the company for which a separate account has not been otherwise provided in the uniform system of accounts for limousine operations. All entries in the account for other fixed assets must be made with sufficient detail and description recorded to allow immediate identification, analysis and verification of all relevant facts.
Nev. Admin. Code § 706.401964
NRS 706.167, 706.171