NAC704.7912. Requirements for pricing goods or services transferred by distribution company or affiliate.  


Latest version.
  •      1. If a distribution company transfers goods or services to an affiliate, the distribution company must price the goods or services at fair market value or fully loaded cost, whichever is higher.

         2. If an affiliate transfers goods or services to the distribution company, the affiliate shall price the goods or services at fair market value or fully loaded cost, whichever is less.

         3. As used in this section, “fully loaded cost” means the direct costs of goods and services plus all applicable indirect charges and overhead costs, including, without limitation, a reasonable rate of return.

     (Added to NAC by Pub. Utilities Comm’n by R087-98, eff. 2-3-99)