The account for air conditioners includes the cost of any air conditioner that is added to a taxicab, and is not part of the original cost of the taxicab as included in the taxicab account described in NAC 706.738. The cost of such an air conditioner also includes the cost of its original installation in the taxicab, and the cost of its necessary accessories.
Nev. Admin. Code § 706.744
NRS 706.8818, 706.8829