NAC703.2611. Statement J.

     1. Statement J must contain a statement that shows operating revenues for a utility classified in accordance with the accounts for operating revenue prescribed by the uniform system of accounts. Sales and service must be classified as between departments, jurisdictional and nonjurisdictional, as applicable.

     2. Jurisdictional operating revenues must be adjusted to show the annual effect of changes occurring during the period of testing.

     3. If statement H contains adjustments for estimated changes in expenses beyond the actual recorded year of testing, the applicant must adjust jurisdictional operating revenues to show the annual effect of changes occurring during the period for certification in its statement I.

     4. Statement J must disclose, using supporting schedules as necessary, revenues by months and revenue totals for the period of testing. Statement J must also disclose, using supporting schedules as necessary, the revenue totals for such a period from adjusted jurisdictional sales as computed under the presently effective and proposed rates together with the differences in the annual revenues, and the actual annual revenues from the nonjurisdictional sales.

     [Pub. Service Comm’n, Gen. Order 3 Rule 16-A § 22, eff. 10-14-82]