The accounts must include the original cost of all property which:
1. Is owned by the company and devoted to the company's taxicab operations;2. Has an estimated service life of more than 1 year; and3. Had an original cost of over $100.
Nev. Admin. Code § 706.669
Taxicab Auth., Uniform System of Accounts Reg. Gen. Instructions § 7, eff. 12-24-70; A 11-16-79