NAC703.2765. Statement A.

     1. Statement A must consist of:

     (a) A summary for each applicable account of the factors used to compute the proposed depreciation rates;

     (b) The depreciable utility plants in place on the date of the study and the annual accrued depreciation which will be realized from the application of the proposed rates to the depreciable plant balances;

     (c) The corresponding present rates and accrued depreciation;

     (d) The change in accrued depreciation which will result from the application of the proposed rates; and

     (e) Intrastate jurisdictional factors and accrued depreciation and the change in jurisdictional accrued depreciation which will result from the application of the proposed rates. Any adjustments to accrued depreciation for amortization or for any other reason in any account, whether proposed or presently in effect, must be noted and fully and clearly explained in a footnote or supporting schedule.

     2. If the date of the study does not coincide with the date of the most recent annual report on file with the Commission, supporting schedules must be made available showing, in separate columns, the additions and reductions in book accounts made during the period between the date of the annual report and the date of the study for depreciable plant balances and accumulated provisions for depreciation. All adjustments must be clearly and fully explained in the supporting material submitted so that the plant balances and other information contained in statement A may be reconciled with the corresponding information contained in the annual report.

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