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 Nevada Administrative Code (Last Updated: January 6, 2015)
 Chapter704 Regulation of Public Utilities Generally
  DEFERRED ACCOUNTING

  NAC704.111. Clearing deferred energy accounts; calculation and application of deferred energy accounting adjustment.  

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  •      1. For each electric utility not making quarterly adjustments to its deferred energy accounting adjustment:

         (a) The electric utility shall clear annually any debit balance in the subaccount of FERC Account No. 182.3 or credit balance in the subaccount of FERC Account No. 254 over an approved period by dividing the cumulative debit or credit balance by the total Nevada jurisdictional kilowatt-hours which have been sold, exclusive of interruptible irrigation sales, during the test period. The resulting positive or negative deferred energy accounting adjustment must be applied to each Nevada jurisdictional customer’s monthly use of energy, exclusive of interruptible irrigation sales, expressed in kilowatt-hours.

         (b) The electric utility shall not bill or credit the deferred energy accounting adjustment to the customers of the electric utility until authorized by the Commission after a proper deferred energy application is made therefor.

         2. For each gas utility not making quarterly adjustments to its deferred energy accounting adjustment:

         (a) The gas utility shall clear annually any debit or credit balance in FERC Account No. 191 by dividing the cumulative debit or credit balance by the total Nevada jurisdictional therms which have been sold during the test period. The resulting positive or negative deferred energy accounting adjustment must be applied to each Nevada jurisdictional customer’s monthly use of energy expressed in therms.

         (b) The gas utility shall not bill or credit the deferred energy accounting adjustment to the customers of the gas utility until authorized by the Commission after a proper deferred energy application or annual rate adjustment application is made therefor.

     (Added to NAC by Pub. Service Comm’n, eff. 11-3-87; A by Pub. Utilities Comm’n by R100-01, 12-17-2001; R202-05, 11-13-2006; R071-07, 10-31-2007; R070-07, 4-17-2008; R051-09, 1-28-2010; R076-11, 5-30-2012)