Nev. Admin. Code § 361.206 — 361.206

NAC 361.206    “Accrual accounting” defined. ( NRS
360.090 , 361.320 )    “Accrual accounting” means
recording the revenues and expenses based on amounts due or owing during the
report period whether received, paid or not.
[Tax Comm’n, Property Tax Reg. part No. 15, eff. 10-30-79]