NAC704.035. “Deferred energy accounting” defined.

Latest version.

“Deferred energy accounting” means an accounting practice which provides for the monthly deferral of increased or decreased energy costs experienced during a specific period and the amortization of those costs during a subsequent period to the extent that:

1. An electric utility does not collect more or less than its actual cost of fuel for electric generation and purchased power which is prudently incurred; or

2. A gas utility does not collect more or less than its actual cost of purchased gas which is prudently incurred.

[Pub. Service Comm’n, Gen. Order 21 § 2.6, eff. 11-8-79]—(NAC A 11-3-87; A by Pub. Utilities Comm’n by R100-01, 12-17-2001)

                    
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