NAC704.7537. Recorded data and adjustments.

     1. Amounts which purport to represent recorded data and are included in a statement or schedule must be reported in a separate column. Adjustments to recorded data must also be reported in a separate column so that the recorded data, the adjustments, and the adjusted totals are clearly disclosed.

     2. Each adjustment to recorded data must be supported by working papers which detail the calculations, units, rate per unit, and any other accounting or financial data necessary for a complete explanation and justification of the proposed adjustments. These papers must be filed with the application.

     3. The applicant must calculate the adjustments so as to show the annual effect of the change in units or in the rate per unit, or both, upon the rate base or summary of earnings.

     (Added to NAC by Pub. Service Comm’n, 7-16-85, eff. 8-1-85)