NAC704.872. Accounting for amounts received or expended.

Each utility shall account in the following manner for all amounts which the utility receives or expends in carrying out the provisions of NAC 704.800 to 704.876, inclusive:

     1. All amounts which the utility receives or expends must be accounted for on books and records separately from amounts attributable to any of the other activities of the utility.

     2. All amounts which the utility expends in providing the announcement of the program of the utility and in conducting any public education or promotion concerning the activities of the utility under those sections must be charged to subaccounts within Account 909, Customer Service and Information Expenses, as prescribed in the applicable Uniform System of Accounts. The subaccounts must be maintained in such a manner as to allow ready identification of expended costs.

     3. All other amounts which the utility expends in carrying out those sections must be charged to subaccounts within Account 908, Customer Assistance Expenses, as prescribed in the applicable Uniform System of Accounts. The subaccounts must be maintained in such a manner as to allow ready identification of expended costs and must be segregated into the following categories:

     (a) Expenses incurred for inspections conducted pursuant to NAC 704.814.

     (b) Expenses incurred in arranging for installations to carry out measures for conserving energy.

     (c) Expenses incurred in furnishing the materials and making the installations required by subsection 1 of NAC 704.832.

     (d) All other expenses incurred in supplying or installing material for conservation of energy.

     (Added to NAC by Pub. Service Comm’n, 1-19-84, eff. 5-17-84; A by Pub. Utilities Comm’n by R058-06, 6-28-2006)