Section 706.678 - Payroll and payroll costs1. Salaries, wages, or other compensation, including reasonable salaries paid to officers and proprietors, and payroll costs applicable to such compensation, must be maintained on a functional division basis and charged as applicable to the payroll and payroll cost accounts set up under the functional divisions in this uniform system of accounts.2. When an employee, including the officer or proprietor, who normally performs services in one functional division, performs services during the employee's working period in other functional divisions, his or her compensation and payroll costs for that period must be allocated on a time basis and charged to the applicable and appropriate division accounts. Subsections 1 to 5, inclusive, of NAC 706.822 describe the method applicable to payroll and payroll costs of shop and garage employees for maintenance and repairs only.3. Salaries, wages or other compensation, including reasonable salaries paid to officers and proprietors and payroll costs charged to operating revenue deductions must be supported by a monthly "Payroll and Payroll Cost Distribution Summary" detailing all particulars including FICA, FUTA, NUC and SIIS costs charged to each functional account.Nev. Admin. Code § 706.678
Taxicab Auth., Uniform System of Accounts Reg. Gen. Instructions § 10, eff. 12-24-70; A 11-16-79-NAC A 10-13-88