NAC704.645. Telephone companies.

     1. The Commission hereby adopts by reference the regulations contained in 47 C.F.R. Part 32, Uniform System of Accounts for Class A and B Telephone Companies, as those regulations exist on January 1, 1988. That Part is available by mail from the Superintendent of Documents, U.S. Government Printing Office, P.O. Box 979050, St. Louis, Missouri 63197-9000, by toll-free telephone at [phone] or on the Internet at http://www.bookstore.gpo.gov, for the price of $18.

     2. Except as otherwise provided in subsection 3, each company shall disclose, in an attachment to its annual report to the Commission, any changes in methods of accounting or allocation which it has made during the reporting period. The attachment must include a description of the previous methods of accounting or allocation used, the present methods of accounting or allocation used and a calculation of the approximated impact of each change in method upon the company’s weighted cost of capital, rate base and summary of earnings.

     3. The provisions of subsection 2 do not apply to a competitive supplier.

     [Pub. Service Comm’n, Gen. Order 13, eff. 8-30-71]—(NAC A 4-18-90; A by Pub. Utilities Comm’n by R136-07, 1-30-2008)