Nev. Admin. Code § 706.705 - Current assets: Account for bad debts
Provision for any actual or probable losses under the accounts described in NAC 706.693 to 706.702, inclusive, must be credited to the account for bad debts with a corresponding charge to the account for bad debts described in subsection 5 of NAC 706.831 or the account for miscellaneous other expenses described in subsection 4 of NAC 706.852.
Notes
NRS 706.8818, 706.8829
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