Nevada Administrative Code (Last Updated: January 6, 2015)

NAC361.016. “Depreciation” defined.

Latest version.

“Depreciation” means, except as otherwise provided in NAC 361.266, a loss in the value of improvements or personal property from any cause.

(Added to NAC by Tax Comm’n by R031-03, eff. 8-4-2004; A by R039-10, 8-13-2010, eff. 7-1-2012)

                    
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