Section 706.846 - Accounts for general and administrative expense: Office, telephone, travel, utility and miscellaneous expenses1. The account for office expenses must include all costs for office supplies and miscellaneous office expenses incurred in connection with the company's taxicab operations such as:(a) Bank service charges.(c) Books, periodicals, bulletins and subscriptions to newspapers, newsletters and tax services.(d) Membership fees and dues in trade, technical and professional associations.(e) Office supplies and expenses, postage, printing and stationery.(f) Cost of individual items of office equipment used by general departments which have a short useful life or a value of $100 or less. Appropriately entitled subaccounts must be maintained for each class of expense included in this account with sufficient detail and description contained so as to permit ready identification.
2. The telephone account includes all telephone expenses not charged to any other functional division.3. The account for travel expenses includes all fuel and oil, operating maintenance, replacement parts and repair costs incurred, applicable to vehicles other than taxicabs, or cars connected with shop work, or supervisors' cars. This account also includes other travel expenses necessary to the operation of a taxicab company.4. The utilities account includes items such as power, electricity, gas, water, garbage disposal and sewage rental. It does not include telephone rental or tolls.5. The account for miscellaneous general and administrative expenses includes any cost of outside labor, materials or other cost incurred by the company in connection with its general management if the cost is not provided for elsewhere in these regulations. This account must be maintained with sufficient detail and description to permit ready identification, analysis and verification of all relevant facts.Nev. Admin. Code § 706.846
Taxicab Auth., Uniform System of Accounts Reg. §§ 864, 865, 884 & 885, eff. 12-24-70; A 11-16-79