NAC703.2755. Supporting data.

     1. Data submitted in support of proposed depreciation rates must include the required recorded data, adjustments and other computations and information on which a utility relies to justify the proposed depreciation rates.

     2. Any data or summaries included in the application which reflect the book of accounts, such as plant and reserve balances, must be supported by accounting workpapers. The workpapers must contain in separate columns all necessary particulars from which an auditor may readily identify the book data included in the application and verify that such data are in agreement with the applicant’s book of accounts. All statements and workpapers must be prepared in accordance with the classifications provided in the uniform systems of accounts which are applicable to the applicant. Workpapers in support of all adjustments, computations and other information included in the application must be cross-referenced and available for inspection by the Commission’s staff.

     3. Each applicant must prepare and maintain workpapers which are sufficient to support the application. Failure to produce workpapers promptly on the request of authorized representatives of the Commission is a cause for dismissal by the Commission of the application in its entirety.

     (Added to NAC by Pub. Service Comm’n, eff. 1-6-84)