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Nevada Administrative Code (Last Updated: January 6, 2015) |
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Chapter704 Regulation of Public Utilities Generally |
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ACCOUNTING PRACTICES AND RATE MAKING FOR CERTAIN UTILITIES |
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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. |