NAC703.2345. Statement H.

     1. Statement H is a summary of the overall results of operations developed from the supporting schedules and statements. Statement H must show and, to the extent practicable, the supporting schedules and statements must show:

     (a) The amounts as recorded on the applicant’s books;

     (b) Adjustments during the year of testing for known changes; and

     (c) The requested rate of return and the application of the requested rate of return to the overall rate base.

     2. If an applicant elects to make a certification filing pursuant to subsection 3 of NRS 704.110, statement H must also include a separate schedule which specifically identifies the adjustments to be certified by the applicant.

     3. If an applicant elects to file a statement of expected changes in circumstances pursuant to subsection 4 of NRS 704.110, statement H must also include a separate schedule specifically identifying the adjustments for the expected changes in circumstances, including directly attributable or associated offsets in revenue and expenses as required by paragraph (a) of subsection 4 of NRS 704.110.

     4. An applicant may, but is not required to, elect to file:

     (a) A certification pursuant to subsection 3 of NRS 704.110;

     (b) A statement of expected changes in circumstances pursuant to subsection 4 of NRS 704.110; or

     (c) Both a certification and a statement of expected changes in circumstances pursuant to paragraphs (a) and (b).

     5. If an applicant elects to file both a certification pursuant to subsection 3 of NRS 704.110 and a statement of expected changes in circumstances pursuant to subsection 4 of NRS 704.110, the applicant must:

     (a) Comply with the requirements described in subsections 2 and 3; and

     (b) Include in each filing a separate column or columns showing the subtotals for each adjusted amount.

     [Pub. Service Comm’n, Gen. Order 3 Rule 16 § 29, eff. 10-14-82]—(NAC A by Pub. Utilities Comm’n by R049-06, 11-13-2006; R036-09, 11-25-2009)