ACCOUNTING PRACTICES AND RATE MAKING FOR CERTAIN UTILITIES  


Uniform System of Accounts
NAC 704.640. Natural gas companies.
NAC 704.645. Telephone companies.
NAC 704.650. Electric power companies.
Adjustment of Rates in Conformity With Federal Tax Reform
NAC 704.6502. Definitions.
NAC 704.6504. “Allowance for funds used during construction” defined.
NAC 704.6506. “Average rate assumption method” defined.
NAC 704.6508. “Contributions” defined.
NAC 704.651. “Excess tax reserve” defined.
NAC 704.6512. “Income tax gross up” defined.
NAC 704.6514. “P.S.C.N. Account 107” defined.
NAC 704.6516. “Reverse” defined.
NAC 704.6518. “Reverse South Georgia method” defined.
NAC 704.6522. “Vintage” and “vintage group” defined.
NAC 704.6524. Provisions obtainable from Internal Revenue Service.
NAC 704.6526. Rules for rate making.
NAC 704.6528. Determination of rate base.
NAC 704.653. Calculation of allowance for funds used during construction; inclusion of deferred income tax as component of rate base.
NAC 704.6532. Contributions to corporate capital.
NAC 704.6534. Normalization of timing differences.
NAC 704.6536. Net operating loss carrybacks and carryovers.
NAC 704.6538. Capitalization and inclusion in inventory costs of certain expenses.
NAC 704.6542. Alternative minimum tax.
NAC 704.6544. Environmental tax.
NAC 704.6546. Use of separate-entity method by utility members of consolidated group.
Rate Design for Certain Electric Utilities
NAC 704.655. Applicability.
NAC 704.660. Consideration of marginal cost of service in determining class revenue requirements.
NAC 704.662. Rate design based on marginal cost of service.
NAC 704.665. Special rate for interruptible service.
Rate Design for Certain Natural Gas Utilities
NAC 704.6671. Definitions.
NAC 704.6673. Applicability.
NAC 704.6675. Considerations for determination of rates for classes of customers.
NAC 704.6677. Rates to be designed to conserve energy.
NAC 704.6679. Filing requirements for proceeding to establish or change rates.
Rates for Interruptible Service
NAC 704.673. Establishment of rate.
NAC 704.675. Schedule; annual charges.
NAC 704.680. Recovery of deficiency.