Nevada Administrative Code (Last Updated: January 6, 2015) |
Chapter704 Regulation of Public Utilities Generally |
GENERAL PROVISIONS |
NAC 704.005. Definitions. |
NAC 704.0052. “Access line” defined. |
NAC 704.0054. “Basic network service” defined. |
NAC 704.0055. “Basic service” defined. |
NAC 704.0056. “Business line service” defined. |
NAC 704.006. “Commission” defined. |
NAC 704.0065. “Competitive service” defined. |
NAC 704.0066. “Competitive supplier” defined. |
NAC 704.0068. “Deregulated service” defined. |
NAC 704.007. “Deregulation” defined. |
NAC 704.0075. “Discretionary service” defined. |
NAC 704.0076. “Energy efficiency contract” defined. |
NAC 704.00765. “Energy efficiency measure” defined. |
NAC 704.0077. “Essential service” defined. |
NAC 704.0079. “Exchange” defined. |
NAC 704.008. “Exemption from tariff” defined. |
NAC 704.0085. “Flexibility of pricing” defined. |
NAC 704.00861. “Incumbent local exchange carrier” defined. |
NAC 704.00862. “Interexchange carrier” defined. |
NAC 704.00863. “Interruptible irrigation sales” defined. |
NAC 704.00864. “Intraexchange carrier” defined. |
NAC 704.00868. “Local area of transport and access” and “LATA” defined. |
NAC 704.0087. “Operator service” defined. |
NAC 704.00872. “Other essential service” defined. |
NAC 704.008723. “Portfolio energy credit” defined. |
NAC 704.008727. “Portfolio energy system or efficiency measure” defined. |
NAC 704.00873. “Presiding officer” defined. |
NAC 704.00876. “Provider of last resort” defined. |
NAC 704.0088. “Reseller” defined. |
NAC 704.00882. “Small-scale provider of last resort” defined. |
NAC 704.00883. “Telecommunication” defined. |
NAC 704.008835. “Telecommunication provider” and “telephone company” defined. |
NAC 704.00884. “Telecommunication service” and “telephone service” defined. |
NAC 704.009. “Uniform System of Accounts” defined. |
NAC 704.0097. Deviation from provisions of chapter. |
DEFERRED ACCOUNTING |
NAC 704.023. Definitions. |
NAC 704.024. “Adjustment date” defined. |
NAC 704.030. “Amortization period” defined. |
NAC 704.031. “Annual rate adjustment application” defined. |
NAC 704.032. “Base tariff energy rate” defined. |
NAC 704.035. “Deferred energy accounting” defined. |
NAC 704.037. “Deferred energy accounting adjustment” defined. |
NAC 704.039. “Deferred energy application” defined. |
NAC 704.045. “Deferred energy balance” defined. |
NAC 704.048. “Electric utility” defined. |
NAC 704.050. “Energy costs” defined. |
NAC 704.055. “FERC account” defined. |
NAC 704.056. “Gas utility” defined. |
NAC 704.058. “Off-system sales” defined. |
NAC 704.061. “Purchased gas” defined. |
NAC 704.063. “Test period” defined. |
NAC 704.075. Applicability; notice by gas utility of its intent to use deferred energy accounting. |
NAC 704.090. Gas utilities: Termination of deferred energy accounting. |
NAC 704.095. Deferred energy accounts: General requirements. |
NAC 704.101. Deferred energy accounts: Required entries. |
NAC 704.105. Account for energy cost adjustments. |
NAC 704.111. Clearing deferred energy accounts; calculation and application of deferred energy accounting adjustment. |
NAC 704.116. Deferred energy applications; calculation and effective period of base tariff energy rate and deferred energy accounting adjustment. |
NAC 704.117. Gas utilities: Application to revise base tariff energy rate. |
NAC 704.1172. Gas utilities making quarterly adjustments to base tariff energy rate: Application to make quarterly adjustments to deferred energy accounting adjustment. |
NAC 704.1176. Electric utilities: Application to make quarterly adjustments to deferred energy accounting adjustment. |
NAC 704.118. Notice of certain applications, hearings thereon and quarterly adjustments to base tariff energy rate and, if applicable, deferred energy accounting adjustments. |
NAC 704.120. Adoption by reference of certain accounts from Uniform System of Accounts of Federal Energy Regulatory Commission. |
NAC 704.135. Gas utilities: Calculation of certain base tariff energy rates and recommendation of preferred base tariff energy rate. |
NAC 704.145. Additional requirements for deferred energy accounts; accounts relating to income taxes. |
NAC 704.150. Carrying charges. |
NAC 704.161. Gas utilities: Application to make quarterly adjustments to base tariff energy rate. |
NAC 704.166. Gas utilities: Application to terminate quarterly adjustments to base tariff energy rate and to establish base tariff energy rate. |
NAC 704.195. Monthly reports. |
RECOVERY OF VARIABLE INTEREST EXPENSE OR DIVIDENDS |
NAC 704.210. Definitions. |
NAC 704.211. “Amortization period” defined. |
NAC 704.212. “Deferred energy accounting adjustment” defined. |
NAC 704.213. “FERC account” defined. |
NAC 704.214. “Test period” defined. |
NAC 704.215. “Weighted average variable interest or dividend rate” defined. |
NAC 704.216. “Utility” defined. |
NAC 704.217. Application to recover deferred variable interest expense or dividends: Filing and contents. |
NAC 704.218. Calculation of revenues and expenses related to allowable variable interest expense or dividends. |
NAC 704.219. Calculation of revenues and expenses related to accumulation of deferred variable interest or dividends. |
NAC 704.220. Computation of carrying charge. |
NAC 704.221. Limit on recovery of debit balance in subaccount for deferred variable interest expense. |
NAC 704.222. Effective date of change in rate. |
ANNUAL REPORTS |
NAC 704.225. Submission; contents. |
REPORTS OF ACCIDENTS |
NAC 704.228. Definitions. |
NAC 704.230. “Accident” defined. |
NAC 704.231. “Estimated property damage” defined. |
NAC 704.232. “Pipeline” defined. |
NAC 704.235. Exemptions. |
NAC 704.240. Initial report: Submission; designated employee. |
NAC 704.245. Initial report: Contents; confidentiality. |
NAC 704.250. Submission of final report and additional information; rescission of initial report. |
REPORTS OF SIGNIFICANT SERVICE OUTAGES |
NAC 704.2555. Definitions. |
NAC 704.256. “Pipeline” defined. |
NAC 704.2565. “Significant service outage” defined. |
NAC 704.257. Annual certification of population by Commission. |
NAC 704.2575. Initial report: Submission; designated employee. |
NAC 704.258. Initial report: Contents; confidentiality. |
NAC 704.2585. Submission of final report and additional information; rescission of initial report. |
NAC 704.259. Electric utilities: Quarterly reports. |
NAC 704.2595. Water utilities: Notification of certain scheduled maintenance. |
DISCLOSURES TO CUSTOMERS BY CERTAIN ELECTRIC UTILITIES |
NAC 704.2761. Definitions. |
NAC 704.2763. “Biofuel” defined. |
NAC 704.2765. “Biomass” defined. |
NAC 704.2767. “Electric utility” defined. |
NAC 704.2769. “Excluded sale” defined. |
NAC 704.2771. “Generation asset” defined. |
NAC 704.2773. “Heavy metal” defined. |
NAC 704.2775. “Native generation” defined. |
NAC 704.2777. “Purchased power” defined. |
NAC 704.2783. Distribution and formatting of disclosure statements. |
NAC 704.2785. Contents of disclosure statement: Information relating to certain sales, energy sources and emissions. |
NAC 704.2787. Contents of disclosure statement: Information relating to certain products, services and programs. |
ADVERTISING BY CERTAIN ELECTRIC AND GAS UTILITIES |
NAC 704.280. Definitions. |
NAC 704.285. Applicability. |
NAC 704.290. Promotional or political advertising. |
NAC 704.295. Exemptions. |
RIGHTS AND OBLIGATIONS OF CUSTOMERS OF CERTAIN ELECTRIC AND GAS UTILITIES |
NAC 704.302. Definitions. |
NAC 704.3022. “Advanced service delivery meter” defined. |
NAC 704.3023. “Advanced service delivery meter customer” defined. |
NAC 704.303. “Customer” defined. |
NAC 704.304. “Deposit” defined. |
NAC 704.3055. “Division” defined. |
NAC 704.3065. “Elderly” defined. |
NAC 704.307. “Especially dangerous to health” defined. |
NAC 704.309. “Guarantor” defined. |
NAC 704.3105. “Person with a disability” defined. |
NAC 704.313. “Rule” defined. |
NAC 704.314. “Satisfactory credit” defined. |
NAC 704.315. “Termination of service” defined. |
NAC 704.316. “Timely payment” defined. |
NAC 704.317. “Utility” defined. |
NAC 704.320. Records of utility. |
NAC 704.321. Terms of agreement with customer. |
NAC 704.322. Form for complaint by customer. |
NAC 704.323. Transmittal of information to customers. |
NAC 704.326. Application for service; provision of range of historical energy use at location of service. |
NAC 704.327. Establishment of credit. |
NAC 704.328. Deposit: Generally. |
NAC 704.329. Deposit: Alternatives. |
NAC 704.330. Deposit: Additional amount. |
NAC 704.331. Deposit: Notification of requirement. |
NAC 704.332. Deposit: Payment in installments. |
NAC 704.333. Deposit: Return. |
NAC 704.334. Guarantors. |
NAC 704.336. Basis and contents of bill for service. |
NAC 704.337. Billing based upon estimated usage. |
NAC 704.338. Program for equalized billing for service. |
NAC 704.339. Billing and payment for service. |
NAC 704.341. Program for deferred payment of delinquent bill. |
NAC 704.342. Program to pay bills of customers under financial hardship; coordination with other entities providing assistance to lower-income customers. |
NAC 704.3425. Visits for service and repair. |
NAC 704.343. Testing meters for accuracy. |
NAC 704.344. Adjustment of bill when meter inaccurate. |
NAC 704.346. Resolution of dispute regarding bill, charge or service. |
NAC 704.348. Refusal to provide service. |
NAC 704.350. Termination of service: No prior notice. |
NAC 704.355. Termination of service: Prior notice. |
NAC 704.360. Termination of service: Provision of notice. |
NAC 704.365. Termination of service: Designation and notification of third person. |
NAC 704.370. Termination of service: Postponement when dangerous to health. |
NAC 704.372. Termination of service: Postponement upon agreement to pay delinquent bill. |
NAC 704.375. Termination of service: Miscellaneous restrictions. |
NAC 704.380. Termination of service: Restrictions regarding certain delinquent bills. |
NAC 704.383. Resumption of service. |
NAC 704.385. Written notice to customers and outreach concerning elderly persons and persons with disability. |
NAC 704.390. Notice of termination of service to customer who is elderly or who is person with disability. |
TERMINATION OF RESIDENTIAL WATER SERVICE |
NAC 704.391. Definitions. |
NAC 704.3912. “Customer” defined. |
NAC 704.3914. “Division” defined. |
NAC 704.3916. “Especially dangerous to health” defined. |
NAC 704.3918. “Landlord” defined. |
NAC 704.392. “Termination of service” defined. |
NAC 704.3922. “Utility” defined. |
NAC 704.3924. Terms of agreement with customer. |
NAC 704.3926. Termination without prior notice. |
NAC 704.3928. Termination after notice. |
NAC 704.393. Provision of notice of termination. |
NAC 704.3932. Program of deferred payments. |
NAC 704.3934. Postponement of termination during forecasted period of extreme heat. |
NAC 704.3936. Postponement of termination when dangerous to health. |
RIGHTS AND OBLIGATIONS OF CUSTOMERS OF CERTAIN TELECOMMUNICATION PROVIDERS |
NAC 704.395. Definitions. |
NAC 704.3955. “Connection fee” defined. |
NAC 704.396. “Cosigner” defined. |
NAC 704.3965. “Customer” defined. |
NAC 704.397. “Deposit” defined. |
NAC 704.3975. “Division” defined. |
NAC 704.398. “Elderly” defined. |
NAC 704.3985. “Especially dangerous to health” defined. |
NAC 704.399. “Guarantor” defined. |
NAC 704.3995. “Person with a disability” defined. |
NAC 704.401. “Satisfactory credit” defined. |
NAC 704.4015. “Termination of service” defined. |
NAC 704.402. “Third person” defined. |
NAC 704.4025. “Unsatisfactory credit” defined. |
NAC 704.403. “Utility” defined. |
NAC 704.404. Applicability; purpose. |
NAC 704.4045. Records of utility. |
NAC 704.4051. Dissemination of information concerning customers. |
NAC 704.406. Availability of information to customers. |
NAC 704.4065. Notice of programs for customers with special needs. |
NAC 704.407. Terms of agreement with customer. |
NAC 704.408. Application for service. |
NAC 704.4085. Establishment of credit. |
NAC 704.409. Deposit: Generally. |
NAC 704.4095. Payment of deposit and connection fee. |
NAC 704.4105. Deposit: Return. |
NAC 704.411. Cosigners and guarantors. |
NAC 704.412. Contents of bill for service. |
NAC 704.4125. Payment of bill for service. |
NAC 704.413. Agreement for deferred payment of bill. |
NAC 704.4135. Apportionment of partial payment of bill. |
NAC 704.414. Credit to account of customer. |
NAC 704.4145. Resolution of dispute regarding bill, charge or service. |
NAC 704.4151. Furnishing local service to customer who fails to pay disputed toll charges and files complaint; action upon resolution of complaint. |
NAC 704.4155. Continuation of certain services upon temporary suspension of basic service because of nonpayment. |
NAC 704.416. Grounds for termination of service. |
NAC 704.4165. Notice of intended termination of service. |
NAC 704.417. Special notice of proposed termination when dangerous to health. |
NAC 704.4175. Designation and notification of third persons. |
NAC 704.418. Refusal of service and termination without notice. |
NAC 704.4185. Postponement of termination when dangerous to health. |
NAC 704.419. Postponement of termination upon agreement to pay delinquent bill. |
NAC 704.4195. Restrictions on termination: Certain delinquent bills; weekends and holidays. |
NAC 704.4205. Contesting propriety of termination. |
NAC 704.421. Resumption of service. |
REGULATIONS CONCERNING CERTAIN TELECOMMUNICATION SERVICES |
Interstate Pay-Per-Call Service |
Intrastate Long-Distance Service |
Basic Network Service and Business Line Service |
Change of Preferred Long Distance Carrier |
ELECTRICAL SAFETY CODE |
NAC 704.450. Adoption by reference of National Electrical Safety Code. |
INTRASTATE TRANSPORTATION OF GAS |
NAC 704.455. Applicability. |
NAC 704.460. Adoption by reference of certain federal regulations. |
NAC 704.461. Adoption by reference of certain standards of National Fire Protection Association. |
NAC 704.465. Certain reports and notifications required to be made concurrently to United States Department of Transportation and Commission. |
CURTAILMENT OF DISTRIBUTION OF NATURAL GAS |
NAC 704.471. Definitions. |
NAC 704.473. “Boiler fuel” defined. |
NAC 704.477. “Capability of using an alternative fuel” defined. |
NAC 704.479. “Commercial use” defined. |
NAC 704.481. “Correctional facility” defined. |
NAC 704.483. “Firm requirement” defined. |
NAC 704.487. “Hospital” defined. |
NAC 704.489. “Industrial use” defined. |
NAC 704.491. “Interruptible requirement” defined. |
NAC 704.493. “School” defined. |
NAC 704.497. Purpose; applicability. |
NAC 704.499. Duty to deliver continuous supply and avoid shortages, interruptions. |
NAC 704.501. Priorities in curtailment of service. |
NAC 704.503. Lower level of priority to be fully curtailed before higher level; partial curtailments. |
NAC 704.507. Curtailment in emergencies. |
NAC 704.509. Distribution of new supply made available by customer. |
NAC 704.511. Information to be furnished to suppliers and obtained from customers. |
NATURAL GAS SUPPLIED TO GENERATING, INDUSTRIAL AND LARGE COMMERCIAL CUSTOMERS |
NAC 704.516. Definitions. |
NAC 704.517. Applicability. |
NAC 704.518. Rates and charges: Schedule; contract for special services; customer subject to schedule or contract; establishment by utility; exemption from certain provisions. |
NAC 704.519. Schedule of rates and charges: Effective date. |
NAC 704.521. Schedule of rates and charges: Written justification. |
NAC 704.522. Procedure for changing level of rate. |
NAC 704.524. Notification of customers of change in rates and charges. |
NAC 704.526. Filing of list identifying schedule and affected customers; notice to customers. |
NAC 704.527. Filing copy of lists with Consumer’s Advocate. |
NAC 704.528. Violations: Action by Commission. |
SYSTEMS FOR DISTRIBUTION OF LIQUEFIED PETROLEUM GAS |
NAC 704.531. Definitions. |
NAC 704.532. Certificate of public convenience and necessity. |
NAC 704.533. Duties of operator. |
NAC 704.534. Annual report. |
NAC 704.535. Procedure for reporting emergencies. |
NAC 704.536. Allowable charges; refund of overcharge. |
NAC 704.537. Complaints and inquiries. |
WATER SERVICE AND SEWAGE SERVICE |
General Provisions |
Resource Planning |
Maintenance of Fire Hydrants |
Utilities That Service Limited Number of Customers: Rates and Service |
Utilities That Service Limited Number of Customers: Real Property and Goods |
ACCOUNTING PRACTICES AND RATE MAKING FOR CERTAIN UTILITIES |
Uniform System of Accounts |
Adjustment of Rates in Conformity With Federal Tax Reform |
Rate Design for Certain Electric Utilities |
Rate Design for Certain Natural Gas Utilities |
Rates for Interruptible Service |
ADDITIONAL REGULATIONS CONCERNING CERTAIN TELECOMMUNICATION SERVICES |
General Requirements and Exemptions for Certain Providers and Services |
Performance Standards and Penalties to Encourage Competition and Discourage Discrimination |
Complaints to Resolve Disputes Between Telecommunication Providers |
Fund to Maintain the Availability of Telephone Service |
Classification and Provision of Services of Certain Small-Scale Providers of Last Resort |
Additional Requirements for Certain Providers and Services |
Inside Wiring for Telephone Equipment |
Shared Tenant Service |
Relief of Incumbent Local Exchange Carriers From Obligations of Providers of Last Resort |
Competitive Suppliers |
Discretionary and Competitive Services |
Operator Services for Prison Inmate Phones |
Adjustment of Intrastate Charges and Rates by Telephone Companies |
Payphone Service |
Deregulation of Service Provided by Local Exchange Company |
Determination of Wholesale Rates by Incumbent Local Exchange Carriers |
SALE OF GEOTHERMAL ENERGY |
NAC 704.760. Purpose. |
NAC 704.762. Applicability. |
NAC 704.764. Definitions. |
NAC 704.766. Operating permit required. |
NAC 704.768. Application for operating permit. |
NAC 704.770. Description of service area. |
NAC 704.772. Description of operating system. |
NAC 704.774. Description of geothermal resource. |
NAC 704.776. Confidentiality of exploration and subsurface information. |
NAC 704.778. Statement of economic feasibility. |
NAC 704.780. Additional information to be submitted with application. |
NAC 704.782. Addendum to contract between utility and customer. |
PROVIDERS OF COMMERCIAL MOBILE RADIO SERVICE |
NAC 704.786. “Commercial mobile radio service” defined. |
NAC 704.7862. Information to be filed with Commission. |
NAC 704.7864. Requirement to file information before initiating service; notification of changes. |
COMPETITIVE NATURAL GAS SERVICE |
Distribution Companies and Affiliates |
Potentially Competitive Services |
Alternative Sellers |
Cost Recovery for Replacement of Existing Natural Gas Pipelines and Related Infrastructure |
ENERGY UTILITIES: AUTHORIZATION OF MERGERS, ACQUISITIONS OR CHANGES IN CONTROL |
NAC 704.79971. Definitions. |
NAC 704.79973. “Applicant” defined. |
NAC 704.79975. “Energy utility” defined. |
NAC 704.79977. “Parties to the proposed transaction” defined. |
NAC 704.79979. “Transaction” defined. |
NAC 704.79981. Requirement to submit application. |
NAC 704.79983. Application for authorization of proposed transaction: General contents. |
NAC 704.79985. Application for authorization of proposed transaction: Inclusion of information on effect on costs and rates. |
NAC 704.79987. Application for authorization of proposed transaction: Inclusion of information on effect on competition. |
NAC 704.79989. Application for authorization of proposed transaction: Inclusion of information on facilities. |
NAC 704.79991. Order from Commission for changes or additions. |
CONSERVATION OF ENERGY IN RESIDENCES |
NAC 704.800. Applicability. |
NAC 704.802. Definitions. |
NAC 704.803. Adoption by reference of certain publications. |
NAC 704.804. Announcements to eligible customers: Distribution; contents. |
NAC 704.806. Announcements to eligible customers: List of measures to conserve energy. |
NAC 704.808. Announcements to eligible customers: List of practices to conserve energy. |
NAC 704.810. Announcements to eligible customers: Estimates of savings in cost of energy. |
NAC 704.812. Announcements to eligible customers: Limitation on advertisements. |
NAC 704.814. Inspections by utility; exceptions. |
NAC 704.816. Time for inspection; quarterly report. |
NAC 704.818. Qualifications of inspectors. |
NAC 704.820. Proposed methodology for performing inspections. |
NAC 704.822. Alternatives to actual measurements and inspection. |
NAC 704.824. Written assessment of appropriate practices. |
NAC 704.826. Measures for conservation: Determination of whether recommendation is appropriate. |
NAC 704.828. Measures for conservation: Suggestion; evaluation upon customer’s request. |
NAC 704.830. Inspection if primary source of energy not sold by utility. |
NAC 704.832. Offer to supply certain equipment and to explain adjustment of thermostats to customer; restriction on supplying or installing material or equipment. |
NAC 704.834. Results of inspection; duties of inspector. |
NAC 704.836. Retention of data and results. |
NAC 704.838. Provision of information and assistance concerning bids, goods and services. |
NAC 704.856. Supply and installation of material or equipment by utility: General requirements. |
NAC 704.858. Supply and installation of material or equipment by utility: Duties of utility. |
NAC 704.860. Prohibited discrimination. |
NAC 704.862. Determination of levels of R-values for insulation of ceilings and appropriateness of thermal windows. |
NAC 704.870. Annual reports. |
NAC 704.872. Accounting for amounts received or expended. |
NAC 704.874. Crediting of amounts received as reimbursement for expenses. |
NAC 704.876. Operating expenses of utility; recovery of expenses. |
COGENERATION AND SMALL POWER PRODUCTION |
NAC 704.8771. “Small power production facility” defined. |
NAC 704.8773. Applicability. |
NAC 704.8775. Adoption by reference of certain federal regulations. |
NAC 704.8777. Proposed contract for purchase of capacity or energy: Contents; requirement for bond or other security; application for approval of contract. |
NAC 704.8779. Proposed contract for purchase of capacity or energy: Consistency with plan to increase supply of or decrease demand for electricity. |
NAC 704.8781. Submission of information. |
NAC 704.8783. Requirements for reporting data: Short-term avoided costs; analyses and calculations for determining proposed rates. |
NAC 704.8785. Requirements for reporting data: Information relating to design, operations and safety; efficiency of generation of power. |
NAC 704.8787. Interconnection costs. |
NAC 704.8789. System emergency. |
NAC 704.8791. Contracts and short-term rates for purchase of power; rates for sales. |
NAC 704.8793. Resolution of disputes. |
ELECTRIC SERVICE |
Renewable Energy Zones |
Master Meters |
Net Metering Systems |
Portfolio Standard |
System of Portfolio Energy Credits |
Capacity Allocation for New Commercial and Industrial Businesses |
Resource Planning |
RESOURCE PLANNING AND ENERGY CONSERVATION FOR CERTAIN NATURAL GAS UTILITIES |
General Provisions |
Informational Reports |
Conservation and Energy Efficiency Programs |
UTILITY SERVICE PROVIDED TO MOBILE HOME PARKS |
NAC 704.980. Definitions. |
NAC 704.981. “Common area” interpreted. |
NAC 704.982. Lines and equipment: Adoption of federal safety standards; reporting of recommendations resulting from examination and testing. |
NAC 704.983. Service charge: Deposit and use of money received; disposition of interest. |
NAC 704.984. Service charge: Approval required for withdrawal; application for approval; notice of application. |
NAC 704.985. Determination of charge to tenants for utility service when landlord is billed by utility or alternative seller. |
NAC 704.986. Maintenance of records by landlord. |
NAC 704.987. Annual report: Filing; contents. |
NAC 704.988. Assessment and collection of late charge. |
NAC 704.989. Notice of proposed increase in utility rates; notice of increase in charge for service. |
NAC 704.990. Refunds to tenants and former tenants. |
NAC 704.991. Termination of landlord’s interest in mobile home park: Duty of landlord to file evidence of transfer of money in certain accounts. |