Nevada Administrative Code › Chapter 706 - Motor Carriers › UNIFORM SYSTEM OF ACCOUNTS FOR LIMOUSINE COMPANIES › Accounts › Section 706.401983 - Accounts for dispatch expense

Current through June 11, 2024
1. The account for
				dispatchers' wages must include all wages incurred resulting from providing
				dispatching service.
2. The account
				for dispatchers' vacation pay must include all vacation pay paid to
				dispatchers.
3. The account for
				dispatchers' payroll taxes must include all payroll taxes of dispatchers,
				including, without limitation, payments made pursuant to the Federal Insurance
				Contributions Act and the Federal Unemployment Tax Act, unemployment
				compensation paid pursuant to chapter 612 of NRS and costs of workers'
				compensation insurance.
4. The
				account for dispatchers' payroll benefits must include the costs incurred by
				the company for welfare and pension benefits of its dispatchers.
5. The account for advertising and promotion
				must include the cost of labor and materials used and expenses incurred in
				advertising designed to promote or retain requests for limousines by
				telephone.
6. A company that
				chooses not to do its own dispatching but contracts with other persons to
				provide dispatching shall charge the account for dispatching contract services
				with all costs incurred as a result.
7. The account for depreciation of dispatch
				equipment must include 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 must include all 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. The account must be maintained in such a
				manner as to allow ready identification, analysis and verification of all
				relevant facts for each item rented or leased, the costs of which have been
				included.
9. The account for
				repairs and maintenance of dispatch equipment must include the costs of outside
				labor, materials, replacement parts and any other expenses incurred and
				necessary for the repair and maintenance of dispatching equipment, including,
				without limitation, radios and telephonic equipment installed in limousines.
				All costs included in the account must be segregated by class through the use
				of appropriately titled subaccounts.
10. The account for miscellaneous dispatch
				expenses must include all costs incurred directly relating to the operation of
				a dispatching service. The account must be maintained in such a manner as to
				allow ready identification, analysis and verification of all facts relevant to
				each class of item included, and appropriately titled subaccounts may be used
				for this purpose.
11. The telephone
				account must include telephone expenses applicable or attributable to the
				rendering of dispatching services by the company to its customers in its
				limousine operations.
12. The
				account for transferred internal costs must include the internal costs
				transferred from the various other functional divisions to dispatch expenses.
				Costs transferred to the account must be either actual or on a percentage basis
				if that percentage is arrived at through periodic special studies. The use of
				arbitrary percentages or amounts transferred to the account is
				prohibited.
Added to NAC by
				  Transportation Serv. Auth. by R040-02, eff.
				  9-20-2002
NRS
					 706.167,
					 706.171