Nevada Administrative Code › Chapter 706 - Motor Carriers › UNIFORM SYSTEM OF ACCOUNTS FOR TAXICAB COMPANIES › Accounts › Section 706.819 - Accounts for dispatch expense

Current through June 11, 2024
1. The account for
			 dispatchers' wages includes all wages incurred resulting from providing
			 dispatching service.
2. The account
			 for dispatchers' vacation pay includes all vacation pay paid to
			 dispatchers.
3. The account for
			 dispatchers' payroll taxes includes all payroll taxes of dispatchers,
			 including, but not limited to, FICA, FUTA, NUC and SIIS.
4. The account for dispatchers' payroll
			 benefits includes the costs incurred by the company for welfare and pension
			 benefits of its dispatchers.
5. The
			 account for advertising and promotion includes the cost of labor and materials
			 used and expenses incurred in advertising designed to promote or retain
			 requests for cabs by telephone.
6.
			 A company which elects not to do its own dispatching but contracts with other
			 parties to provide this service must charge the account for dispatching
			 contract services with all costs incurred as a result.
7. The account for depreciation of dispatch
			 equipment includes the amount of depreciation applicable to all dispatching and
			 radio equipment used by the company in the operation of its dispatching
			 service.
8. The account for
			 equipment rental includes costs incurred by the company in the rental or
			 leasing of dispatching and radio equipment useful to the company in the
			 operation of its dispatching services. This account must be maintained in such
			 manner as will permit ready identification, analysis and verification of all
			 relevant facts to each item rented or leased, the costs of which have been
			 included.
9. The account for
			 repairs and maintenance of dispatch equipment includes the costs of outside
			 labor, materials, replacement parts and any other expenses incurred and
			 necessary for the repair and maintenance of dispatching equipment including
			 radios or telephonic equipment installed in taxicabs. This account must in
			 addition include all costs of maintenance and repairs to telephone facilities
			 in connection with the use of taxi stands. All costs included in this account
			 must be segregated by class through the use of appropriately entitled
			 subaccounts.
10. The account for
			 miscellaneous dispatch expenses includes all costs incurred directly related to
			 the operation of a dispatching service including those incurred in connection
			 with the use of taxi stands, not provided elsewhere. This account must be
			 maintained in such manner as to permit ready identification, analysis and
			 verification of all facts relevant to each class of item included.
			 Appropriately entitled subaccounts may be employed for this purpose.
11. The telephone account must include
			 telephone expense applicable or attributable to the rendering of dispatching
			 services by the company to its customers in its taxicab operations.
12. The account for transferred internal
			 costs includes the internal costs transferred from the various other functional
			 divisions to dispatch expenses. Costs transferred to this account must be
			 either actual or on a percentage basis provided such percentage is arrived at
			 through periodic special studies. The use of arbitrary percentages or amounts
			 transferred to this account is not permitted.
Taxicab Auth., Uniform System of
			 Accounts Reg. §§ 601-695, eff. 12-24-70; A 11-16-79-NAC A
			 10-13-88
NRS
			 706.8818,
			 706.8829