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 704.1174. Gas utilities: Application to discontinue making quarterly adjustments to deferred energy accounting adjustment and to establish deferred energy accounting adjustment pursuant to NAC 704.111 and 704.116.
NAC 704.1176. Electric utilities: Application to make quarterly adjustments to deferred energy accounting adjustment.
NAC 704.1178. Electric utilities: Application to discontinue making quarterly adjustments to deferred energy accounting adjustment and to establish deferred energy accounting adjustment pursuant to NAC 704.111 and 704.116.
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.