So my initial thought was it should all go on the NEC as well. The prior accountant separated them due to incomplete information I think. Some non-cash compensation are awards for performance which would be included on the NEC but some are give aways, like a raffle prize randomly drawn at a conference, not connected to performance. That should be separated onto a MISC since it is not subject to SE tax. Unfortunately all non-cash was reported as 'prizes not subject to SE tax' on the MISC probably because the answer to the question about what was in the non-cash amount wasn't fully satisfied. But that is a separate matter. 

I wanted to make sure that my advise that the client did not need to report any 1099-NEC or 1099-MISC that was under $600 was correct - even if the total of the amount, correctly separated, between the 1099-NEC plus the 1099-MISC equaled $600 to one contractor.