NAC704.045. “Deferred energy balance” defined.

“Deferred energy balance” means the amount contained in, for electric operations, FERC Account Nos. 182.3 and 254 and, for gas operations, FERC Account No. 191, and represents:

     1. The difference between revenue received from the base tariff energy rate and the jurisdictional allocation of the amounts contained in the appropriate accounts listed in paragraphs (a), (b), (c), (d) and (g) of subsection 2 of NAC 704.120, which must be adjusted by the amounts contained in the appropriate subaccounts of the accounts set forth in paragraphs (e) and (h) of subsection 2 of NAC 704.120;

     2. The amount resulting from the application of the deferred energy accounting adjustment to sales, as contained in the appropriate revenue accounts;

     3. Revenues from interruptible irrigation sales;

     4. The Nevada jurisdictional portion of refunds from suppliers, including any interest earned thereon;

     5. Carrying charges as described in NAC 704.150;

     6. The amount of any provided discount resulting from participation in the Economic Development Electric Rate Rider Program established pursuant to NRS 704.7875; and

     7. Any amount recovered by order of the Commission pursuant to NRS 704.7879.

     [Pub. Service Comm’n, Gen. Order 21 § 2.5, eff. 11-8-79]—(NAC A 11-3-87; A by Pub. Utilities Comm’n by R100-01, 12-17-2001; R071-07, 10-31-2007; R070-07, 4-17-2008; R076-11, 5-30-2012; R043-12, 11-1-2012; R072-13, 12-23-2013)