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Nevada Administrative Code (Last Updated: January 6, 2015) |
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Chapter704 Regulation of Public Utilities Generally |
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DEFERRED ACCOUNTING |
NAC704.105. Account for energy cost adjustments.
Latest version.
- An account for energy cost adjustments must:
1. Contain contra entries to:
(a) FERC Account No. 182.3 or 254, whichever is applicable, for electric operations; or
(b) FERC Account No. 191, for gas operations.
2. Be debited or credited with the amount of the amortized energy cost differential for each month of each period of amortization.
3. Be maintained in a manner consistent with:
(a) FERC Account No. 182.3 or 254, whichever is applicable, for electric operations; or
(b) FERC Account No. 191, for gas operations.
[Pub. Service Comm’n, Gen. Order 21 § 3.12, 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; R051-09, 1-28-2010)