Section 706.837 - Accounts for general and administrative expense: Advertising; contract services1. The advertising account includes the cost of labor, materials used and expenses incurred in any advertising not included in the account for advertising and promotion described in subsection 5 of NAC 706.819.2. The account for outside services includes the fees and other costs of professional consultants and others incurred by the company for general services in its taxicab operations that are not applicable to a particular operating function or to any other account provided in this section. This account also includes the pay and expenses of persons engaged for a special or temporary administrative or general purpose in circumstances where the person so engaged is not an employee of the company. This account must not include costs of such services as may be employed by the company in connection with formal cases before the regulatory authority. These costs have been provided for in the account for regulatory expenses described in NAC 706.840. Subaccounts must be maintained for each class of costs included, for example, accounting and legal, containing sufficient detail and description as to permit ready identification, analysis and verification of entries made in each subaccount.3. The account for contract services includes all costs of contract services not provided for elsewhere.Nev. Admin. Code § 706.837
Taxicab Auth., Uniform System of Accounts Reg. §§ 810, 814 & 835, eff. 12-24-70; A 11-16-79