Section 706.825 - Accounts for general and administrative expense: Salaries; vacation pay; payroll taxes; benefits1. The account for management salaries includes all compensation, salaries, bonuses and other considerations, paid or payable to officers, managers, partners or proprietors except that compensation properly included in an account of any other functional division.2. The account for office salaries includes all salaries and payroll costs of office personnel incurred not properly chargeable to any other operating functional division.3. The account for vacation pay (general and administrative) includes all vacation pay paid to persons whose salaries are charged to the accounts described in subsections 1 and 2.4. The account for payroll taxes (general and administrative) includes all payroll taxes of persons whose salaries are charged to the accounts described in subsections 1, 2 and 3, including, but not limited to, FICA, FUTA, NUC and SIIS.5. The account for payroll benefits (general and administrative) includes the costs incurred by the company for welfare and pension benefits of employees whose salaries are charged to this functional division.Nev. Admin. Code § 706.825
Taxicab Auth., Uniform System of Accounts Reg. §§ 801-805, eff. 12-24-70; A 11-16-79-NAC A 10-13-88