NAC703.2361. Statement K.

Statement K must contain:

     1. A statement that shows the expenses for operation and maintenance according to each account of the uniform system of accounts. The expenses must be shown under the following appropriate column headings, with subtotals for each functional classification:

     (a) Expenses for operation and maintenance as booked for the period of testing;

     (b) Any adjustment to expenses booked; and

     (c) Total adjusted expenses for operation and maintenance which are claimed.

     2. A detailed explanation of any adjustment and the manner of determination must be supplied.

     [Pub. Service Comm’n, Gen. Order 3 Rule 16 § 32, eff. 10-14-82]