reglab/statecodes huggingface dataset:
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Public Utilities Other Than Telecommunication Providers › Section 703.2315 - Schedule F-4

Current through June 11, 2024
Schedule F-4 is a schedule that shows for each issue of
				  common stock during the 6 years preceding the balance sheet as of the end of
				  the period of testing and the cost of new securities issued pursuant to
				  subsection 3 of
				  NRS
				  704.110:
1. Number of shares sold;
2. Gross proceeds at offering
				price;
3. Amount and percentage of
				gross proceeds of underwriters' discounts or commissions;
4. Proceeds to applicant;
5. Amount and percentage of gross proceeds of
				issuance expenses; and
6. Net
				proceeds showing the offering price and net proceeds per share.
Pub. Service Comm'n,
				  Gen. Order 3 Rule 16 § 23, eff. 10-14-82-NAC A 1-6-84; A by Pub. Utilities
				  Comm'n by R049-06, 11-13-2006; R036-09,
				  11-25-2009
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Public Utilities Other Than Telecommunication Providers › Section 703.2321 - Statement G

Current through June 11, 2024
Statement G is a summary of the overall rate base from the
				  figures contained on the supporting schedules.
Pub. Service Comm'n,
				  Gen. Order 3 Rule 16 § 24, eff. 10-14-82
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Public Utilities Other Than Telecommunication Providers › Section 703.2325 - Schedule G-1

Current through June 11, 2024
Schedule G-1 is a schedule summarizing the amounts of utility
				  plant for Nevada classified by primary accounts as of the beginning of the
				  period of testing, the book additions and reductions (in separate columns)
				  during the 12 months, and the balances at the end of such a period. In
				  adjoining columns there must be shown the claimed adjustments, if any, to the
				  book balances and the total cost of plant. All adjustments must be fully and
				  clearly explained in the supporting material submitted.
Pub. Service Comm'n,
				  Gen. Order 3 Rule 16 § 25, eff. 10-14-82
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Public Utilities Other Than Telecommunication Providers › Section 703.2331 - Schedule G-2

Current through June 11, 2024
Schedule G-2 is a statement that shows by primary accounts
				  the accumulated provisions for depreciation, amortization and abandonment as of
				  the beginning of the period of testing, the book additions and reductions
				  during the 12 months, and the balances at the end of such a period. In
				  adjoining columns there must be shown adjustments to these ending book balances
				  and the total adjusted balances. All adjustment must be clearly and fully
				  explained in the supporting material submitted.
Pub. Service Comm'n,
				  Gen. Order 3 Rule 16 § 26, eff. 10-14-82
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Public Utilities Other Than Telecommunication Providers › Section 703.2335 - Schedule G-3

Current through June 11, 2024
Schedule G-3 is a schedule that provides a description of the
				  methods, procedures and rates used in depreciating or amortizing plant which
				  were previously authorized by the Commission, and a description of any changes
				  in methods or rates since the last order of the Commission setting rates or
				  charges for the applicant.
Pub. Service Comm'n,
				  Gen. Order 3 Rule 16 § 27, eff. 10-14-82
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Public Utilities Other Than Telecommunication Providers › Section 703.2341 - Schedule G-4

Current through June 11, 2024
Schedule G-4 is a schedule that shows the recorded balances
				  for each component of materials and supplies by month, so that an allowance for
				  the average of 13 months' balances of materials and supplies can be calculated.
				  The schedule must also show the allocation of each component to each account of
				  materials and supplies for Nevada jurisdictional operations. An applicant
				  reporting less than $250,000 in annual gross operating revenues may compute the
				  materials and supplies rate base component by averaging the beginning and
				  ending balances for the period of testing.
Pub. Service Comm'n,
				  Gen. Order 3 Rule 16 § 28, eff. 10-14-82
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Public Utilities Other Than Telecommunication Providers › Section 703.2343 - Schedule G-5

Current through June 11, 2024
Schedule G-5 is required if a utility's application includes
				  a provision for cash to be used as working capital. This schedule must contain
				  an explanation of the inclusion of this amount and a schedule showing the
				  derivation of the amount of cash so requested.
Added to NAC by Pub.
				  Service Comm'n, eff. 1-6-84
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Public Utilities Other Than Telecommunication Providers › Section 703.2345 - Statement H

Current through June 11, 2024
1. Statement H is a
				summary of the overall results of operations developed from the supporting
				schedules and statements. Statement H must show and, to the extent practicable,
				the supporting schedules and statements must show:
(a) The amounts as recorded on the
				applicant's books;
(b) Adjustments
				during the year of testing for known changes; and
(c) The requested rate of return and the
				application of the requested rate of return to the overall rate base.
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Public Utilities Other Than Telecommunication Providers › Section 703.2351 - Statement I

Current through June 11, 2024
1. If statement H
				contains adjustments for changes beyond the actual year of testing to be
				certified pursuant to subsection 3 of
				NRS
				704.110, certification of these amounts must
				be submitted in statement I in accordance with subsection 3 of
				NRS
				704.110. The certified amounts shown in
				statement I must be made in the same format as statement H. Statement I must
				begin with the results of operations as recorded and as adjusted for known
				changes during the year of testing from statement H. Each certified adjustment
				must be then shown. The necessary detail used to support each certified
				adjustment must be submitted with the statement.
2. If an applicant is filing solely pursuant
				to subsection 4 of
				NRS
				704.110, statement I is not
				necessary.
3. If an applicant is
				filing pursuant to both subsections 3 and 4 of
				NRS
				704.110, the expected changes in
				circumstances and offset amounts, in addition to the certified amounts as
				described in subsection 1, must be shown in statement I in the same format as
				statement H.
Pub. Service Comm'n,
				  Gen. Order 3 Rule 16 & 30, eff. 10-14-82-NAC A by Pub. Utilities Comm'n by
				  R049-06, 11-13-2006; R036-09, 11-25-2009
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Public Utilities Other Than Telecommunication Providers › Section 703.2355 - Statement J

Current through June 11, 2024
1. Statement J must
				contain a statement that shows the revenues used to operate a utility
				classified in accordance with the accounts for operating revenue prescribed by
				the uniform system of accounts. Sales and service must be classified as between
				department, jurisdictional and nonjurisdictional, as applicable.
2. Jurisdictional operating revenues must be
				adjusted to show the annual effect of changes occurring during the period of
				testing. Adjusted sales for each rate schedule to show the annual effect of
				increases or decreases in the number of customers during such a period may be
				computed using the number of customers at the end of the period and the average
				annual usage and demand per customer, except where the applicant can attribute
				changes in sales directly to changes in the usage or demand of individual
				customers.
3. If statement H
				contains adjustments for estimated changes in expenses beyond the actual
				recorded year of testing and the application is being certified pursuant to
				subsection 3 of
				NRS
				704.110, the applicant in its statement I
				shall adjust jurisdictional operating revenues to show the annual effect of
				changes occurring during the period for certification. Adjusted sales for each
				rate schedule to show the annual effect of increases or decreases in the number
				of customers during the period for certification may be computed using the
				number of customers and the average annual usage and demand per customer at the
				end of the period for certification, except in those instances where the
				applicant can attribute changes in sales directly to changes in the usage or
				demand of individual customers.
4.
				Statement J must disclose, using supporting schedules as necessary, revenues by
				months and revenue totals for the period of testing. Statement J must also
				disclose, using supporting schedules as necessary, the revenue totals for such
				a period from adjusted jurisdictional sales as computed under the presently
				effective and proposed rates together with the differences in the annual
				revenues, and the actual annual revenues from the nonjurisdictional
				sales.
Pub. Service Comm'n,
				  Gen. Order 3 Rule 16 § 31, eff. 10-14-82-NAC A by Pub. Utilities Comm'n by
				  R049-06, 11-13-2006
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Public Utilities Other Than Telecommunication Providers › Section 703.2361 - Statement K

Current through June 11, 2024
Statement K must contain:
1. A statement that shows the expenses for
				operation and maintenance according to each account of the uniform system of
				accounts. The expenses must be shown under the following appropriate column
				headings, with subtotals for each functional classification:
(a) Expenses for operation and maintenance as
				booked for the period of testing;
(b) Any adjustment to expenses booked;
				and
(c) Total adjusted expenses for
				operation and maintenance which are claimed.
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Public Utilities Other Than Telecommunication Providers › Section 703.2365 - Schedule K-1

Current through June 11, 2024
Schedule K-1 is a schedule that shows the segregation of
				  expenses for operations and maintenance, and their functional groupings into a
				  component for labor and a component embracing the remainder of the expenses.
				  This segregation into components must be applicable to the recorded accounts
				  balances for the year of testing and to any adjustments thereto.
Pub. Service Comm'n,
				  Gen. Order 3 Rule 16 § 33, eff. 10-14-82
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Public Utilities Other Than Telecommunication Providers › Section 703.2371 - Schedule K-2

Current through June 11, 2024
Schedule K-2 must contain an analysis of each account in
				  schedule format for the year of testing disclosing:
1. The classification of principal charges
				and credits for advertising costs;
2. Particulars of supporting computations and
				accounting bases;
3. A description
				of service and related amounts for which liability is incurred or accrued;
				and
4. The name of the firm or
				person rendering the services.
Pub. Service Comm'n,
				  Gen. Order 3 Rule 16 § 34, eff. 10-14-82
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Public Utilities Other Than Telecommunication Providers › Section 703.2375 - Schedule K-3

Current through June 11, 2024
Schedule K-3 must include an analysis of each account in
				  schedule format for the year of testing disclosing:
1. The classification of principal charges
				and credits for outside companies which were employed;
2. Particulars of supporting computations and
				accounting bases;
3. A description
				of service and related amounts for which liability is incurred or accrued;
				and
4. The name of the firm or
				person rendering the services.
Pub. Service Comm'n,
				  Gen. Order 3 Rule 16 § 35, eff. 10-14-82
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Public Utilities Other Than Telecommunication Providers › Section 703.2381 - Schedule K-4

Current through June 11, 2024
Schedule K-4 must include an analysis of each account in
				  schedule format for the year of testing disclosing:
1. The classification of principal charges
				and credits for pensions and benefits for employees;
2. Particulars of supporting computations and
				accounting bases;
3. A description
				of service and related amounts for which liability is incurred or accrued;
				and
4. The name of the firm or
				person rendering the services.
Pub. Service Comm'n,
				  Gen. Order 3 Rule 16 § 36, eff. 10-14-82
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Public Utilities Other Than Telecommunication Providers › Section 703.2385 - Schedule K-5

Current through June 11, 2024
Schedule K-5 must include an analysis of each account in
				  schedule format for the year of testing disclosing:
1. The classification of principal charges
				and credits for expenses caused by regulations of the Commission;
2. Particulars of supporting computations and
				accounting bases;
3. A description
				of service and related amounts for which liability is incurred or accrued;
				and
4. The name of the firm or
				person rendering the services.
Pub. Service Comm'n,
				  Gen. Order 3 Rule 16 § 37, eff. 10-14-82
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Public Utilities Other Than Telecommunication Providers › Section 703.2391 - Schedule K-6

Current through June 11, 2024
Schedule K-6 must include an analysis of each account in
				  schedule format for the year of testing disclosing:
1. The classification of principal charges
				and credits for miscellaneous general expenses;
2. Particulars of supporting computations and
				accounting bases;
3. A description
				of service and related amount in dollars for which liability is incurred or
				accrued; and
4. The name of the
				firm or person rendering the services.
Pub. Service Comm'n,
				  Gen. Order 3 Rule 16 § 38, eff. 10-14-82
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Public Utilities Other Than Telecommunication Providers › Section 703.2395 - Schedule K-7

Current through June 11, 2024
If the expense accounts contain charges or credits from
				  associated companies or nonutility departments of the applicant, the applicant
				  must submit schedule K-7 for each such associated company or nonutility
				  department showing:
1. The amount of
				the charges or credits during each month and in total for the year of
				testing;
2. The account
				classification or classification charged or credited;
3. A description of the specific services
				performed for, or by, the associated company or nonutility department;
				and
4. The bases used in
				determining the amounts of the charges or credits.
Pub. Service Comm'n,
				  Gen. Order 3 Rule 16 § 39, eff. 10-14-82
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Public Utilities Other Than Telecommunication Providers › Section 703.2401 - Statement L

Current through June 11, 2024
1. Statement L must
				contain a statement that shows separately the plant depreciation and
				amortization expense by functional classifications. These expenses must be
				shown in separate columns as follows:
(a)
				Expenses for the period of testing;
(b) Any adjustment to such expense;
				and
(c) The total adjusted expense
				claimed.
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Public Utilities Other Than Telecommunication Providers › Section 703.2405 - Schedule L-1

Current through June 11, 2024
Schedule L-1 must contain a schedule that reconciles the
				  depreciable plant listed on statement L with the aggregate investment in plant
				  shown on schedule G-2 and shows the distribution of depreciation and
				  amortization expenses to the various general ledger accounts.
Pub. Service Comm'n,
				  Gen. Order 3 Rule 16 § 41, eff. 10-14-82
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Public Utilities Other Than Telecommunication Providers › Section 703.2411 - Statement M

Current through June 11, 2024
Statement M must contain a statement that shows the
				  computation of allowances for federal income taxes for the period of testing.
				  To indicate the accounting classification applicable to the amount claimed, the
				  computation of the allowance for federal income tax must show separately the
				  amounts designated as current tax and deferred tax.
Pub. Service Comm'n,
				  Gen. Order 3 Rule 16 § 42, eff. 10-14-82
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Public Utilities Other Than Telecommunication Providers › Section 703.2415 - Schedule M-1

Current through June 11, 2024
Schedule M-1 must contain a complete reconciliation of the
				  book net income with taxable net income as reported to the United States
				  Internal Revenue Service for the most recent year for which a tax return was
				  filed and the 3 preceding years. A complete explanation of all items in the
				  reconciliation must be submitted. If the tax allowances claimed give effect to
				  omission of items appearing in the reconciliations for the most recent tax
				  return or to inclusion of items not appearing therein, the reasons for the
				  omissions or inclusions must be submitted.
Pub. Service Comm'n,
				  Gen. Order 3 Rule 16 § 43, eff. 10-14-82
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Public Utilities Other Than Telecommunication Providers › Section 703.2421 - Schedule M-2

Current through June 11, 2024
1. If tax
				depreciation differs from book depreciation, the applicant must file schedule
				M-2 showing the computation of the tax depreciation indicating:
(a) Differences between book and tax
				depreciation on a straight-line basis; and
(b) The excess of any accelerated
				depreciation and amortization used for tax purposes over straight-line
				depreciation.
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Public Utilities Other Than Telecommunication Providers › Section 703.2425 - Schedule M-3

Current through June 11, 2024
1. If the applicant
				joins in the filing of a consolidated federal income tax return, the applicant
				must file schedule M-3 showing the net taxable income or loss for each company
				or regulated entity in the consolidation, including an adjustment of the excess
				of accelerated depreciation and amortization of emergency facilities over
				straight-line depreciation for each company involved.
2. The applicant must also submit the details
				of consolidation adjustment and a computation of the system tax liability based
				on the consolidated net income for the last tax year ending within the period
				of testing, or immediately prior thereto, for which a tax return was filed. In
				addition, the applicant must include a computation showing the percentage of
				tax savings arising from consolidation for the taxable year covered by such a
				period.
Pub. Service Comm'n,
				  Gen. Order 3 Rule 16 § 45, eff. 10-14-82
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Public Utilities Other Than Telecommunication Providers › Section 703.2431 - Schedule M-4

Current through June 11, 2024
Schedule M-4 must contain a schedule that shows monthly book
				  balances of accumulated deferred income taxes for each of the 12 months during
				  the period of testing.
Pub. Service Comm'n,
				  Gen. Order 3 Rule 16 § 46, eff. 10-14-82
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Public Utilities Other Than Telecommunication Providers › Section 703.2435 - Schedule M-5

Current through June 11, 2024
1. Schedule M-5
				must contain a schedule that shows the taxes paid by the applicant, other than
				income taxes in separate columns, as follows:
(a) Tax expense per books for the period of
				testing;
(b) Any adjustments to the
				amounts booked; and
(c) The total
				adjusted taxes claimed.
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Public Utilities Other Than Telecommunication Providers › Section 703.2441 - Statement N

Current through June 11, 2024
Statement N must contain a statement that shows the
				  allocation of both rate base components and components of the results of
				  operations between or among departments, jurisdictions or regulated and
				  nonregulated operations. The statement must show the total balance of each item
				  to be allocated and the portion allocated to each department, jurisdiction or
				  other category. The statement or appropriate supporting schedules must provide
				  sufficient information as to methods, procedures, data and derivation of
				  percentages and ratios to permit the Commission to review the applicant's
				  procedures and to independently allocate any adjustments to the applicant's
				  statements or schedules using the same method employed by the applicant.
Pub. Service Comm'n,
				  Gen. Order 3 Rule 16 § 48, eff. 10-14-82
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Public Utilities Other Than Telecommunication Providers › Section 703.2443 - Schedule N-1

Current through June 11, 2024
If an officer or employee of a utility provides services
				  related to operations which are not regulated by the Commission, the utility
				  shall submit a schedule showing the expenses related to that officer or
				  employee allocated between regulated and nonregulated operations.
Added to NAC by Pub.
				  Service Comm'n, eff. 1-6-84
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Public Utilities Other Than Telecommunication Providers › Section 703.2445 - Statement O

Current through June 11, 2024
Statement O must contain a narrative statement used in
				  support of the design of a proposed rate. The statement must describe and
				  justify the objectives of the design of the proposed rate. If the purpose of
				  the design is to reflect costs, the narrative must state how that objective is
				  achieved, and must be accompanied by a summary analyzing cost that would
				  justify the design. If the design is not intended to reflect costs (whether
				  fully distributed, incremental or other), a statement must be furnished
				  justifying the departure from rates based on cost.
Pub. Service Comm'n,
				  Gen. Order 3 Rule 16 § 49, eff. 10-14-82
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Public Utilities Other Than Telecommunication Providers › Section 703.2451 - Statement P

Current through June 11, 2024
Statement P must be used to disclose:
1. Any change in presentation for rate making
				and any change in accounting methods, procedures and allocations adopted since
				the year of testing presented in the last general rate case. If the change will
				increase or decrease the applicant's current requirements for revenue by more
				than $25,000 or one-hundredth of 1 percent of the overall rate of return for
				the period of testing, whichever is smaller, the disclosure must include a
				description of the new method and the old method and a calculation illustrating
				any effect of the change upon the applicant's weighted cost of capital, rate
				base or summary of earnings.
2. Any
				categories of expense or rate base which have been considered and disallowed by
				the Commission in a previous case and a full explanation of the new facts and
				policy considerations offered for each item proposed.
Pub. Service Comm'n,
				  Gen. Order 3 Rule 16 § 50, eff. 10-14-82-NAC A
				  1-6-84
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Public Utilities Other Than Telecommunication Providers › Section 703.2452 - Statement Q

Current through June 11, 2024
Statement Q must contain a statement of the number and type
				  of shares held by shareholders at the end of the test year and any changes in
				  ownership which occurred during the test year, including that information
				  required in subsection 9 of NAC 703.175.
Added to NAC by Pub.
				  Service Comm'n, eff. 1-6-84
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Public Utilities Other Than Telecommunication Providers › Section 703.2461 - Certified adjustments

Current through June 11, 2024
1. Adjustments may
				be certified up to 6 months beyond the period of testing pursuant to subsection
				3 of
				NRS
				704.110. Adjustments must be known and
				measurable with reasonable accuracy at the time of filing the original
				application. No new rates, fares or charges may be placed into effect until the
				changes have been experienced and certified by the applicant to the
				Commission.
2. Adjustments that may
				be certified and reported in an application for a rate increase in statement I
				include, but are not limited to, the following items:
(a) The costs of new securities as defined in
				NRS
				704.322, and the associated expense for
				interest as an adjustment to the calculation of federal income tax;
(b) Adjustments in the rate base that reflect
				increased investments in facilities used and useful in operations of the
				utility and the deduction of the appropriate amounts from construction work in
				progress as a factor in allocating interest costs between
				departments;
(c) Operating revenues
				based on sales calculated as described in NAC 703.2355; and
(d) Expenses which are:
(1) Costs for labor, pensions, benefits and
				taxes, when such taxes are a direct result of a change in the rate per unit of
				costs for labor;
(2) Costs for
				research and development;
(3)
				Property taxes;
(4)
				Depreciation;
(5) Insurance;
				and
(6) Rent.
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Public Utilities Other Than Telecommunication Providers › Section 703.2481 - Notice to public and customers

Current through June 11, 2024
1. When a public
				utility files an application to adjust any rate or charge for the service or
				commodities furnished by it to increase its return on investment, to increase
				its rate base or to cover expenses not related to fuel or purchased power, the
				public utility shall:
(a) Within 10 days after
				filing the application, make available at each of its business offices a
				complete copy of the application in such form and place as to be readily
				accessible and conveniently inspected by the public;
(b) Within 10 days after filing the
				application, print in plain type and post at each of its business offices, in
				such form and place as to be readily accessible to and conveniently inspected
				by the public, a notice stating that the application has been filed with the
				Commission, describing briefly the purpose of the application, indicating that
				the complete application is available for public inspection on the premises and
				listing the locations at which additional information may be obtained;
				and
(c) Within 20 days after filing
				the application, submit to the Commission affidavits of that filing and the
				posting required in paragraphs (a) and (b) of this subsection.
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Telecommunication Providers: General Provisions › Section 703.2501 - Definitions

Current through June 11, 2024
As used in NAC 703.2501 to 703.27149, inclusive, unless the
				  context otherwise requires, the words and terms defined in NAC 703.2502 to
				  703.25036, inclusive, have the meanings ascribed to them in those
				  sections.
Pub. Service Comm'n,
				  Gen. Order 3 Rule 16-A § 2, eff. 10-14-82-NAC A 7-7-94; 10-25-95; A by
				  Pub. Utilities Comm'n by R040-08, 9-18-2008
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Telecommunication Providers: General Provisions › Section 703.2502 - "Access line" defined

Current through June 11, 2024
"Access line" means any connection between a customer and a
				  carrier that provides the customer with access to telecommunication in
				  Nevada.
Added to NAC by Pub.
				  Service Comm'n, eff. 10-25-95; A by Pub. Utilities Comm'n by R136-07,
				  1-30-2008
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Telecommunication Providers: General Provisions › Section 703.25022 - "Completed application" defined

Current through June 11, 2024
"Completed application" means an application which has been
				  submitted to the Commission for review, which includes all required fees and
				  all the information requested in the forms furnished by the Commission and
				  which has been accepted by the Commission as complete.
Added to NAC by Pub.
				  Service Comm'n, eff. 10-25-95
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Telecommunication Providers: General Provisions › Section 703.25026 - "Provider of last resort" defined

Current through June 11, 2024
"Provider of last resort" has the meaning ascribed to it in
				  NRS
				  704.018.
Added to NAC by Pub.
				  Service Comm'n, eff. 10-25-95; A by Pub. Utilities Comm'n by R136-07,
				  1-30-2008
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Telecommunication Providers: General Provisions › Section 703.2503 - "Test year" defined

Current through June 11, 2024
"Test year" means the 12-month period ending not later than 6
				  months before the filing of the application pursuant to NAC 703.27116 to
				  703.27146, inclusive.
Added to NAC by Pub.
				  Service Comm'n, eff. 10-25-95
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Telecommunication Providers: General Provisions › Section 703.25032 - "Uniform System of Accounts" defined

Current through June 11, 2024
"Uniform System of Accounts" means the Uniform System of
				  Accounts adopted by reference in NAC 704.645.
Added to NAC by Pub.
				  Service Comm'n, eff. 10-25-95
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Telecommunication Providers: General Provisions › Section 703.25034 - "Unit" defined

Current through June 11, 2024
"Unit" means the quantitative measurement of an item, or
				  level of use, consumption or effort.
Added to NAC by Pub.
				  Service Comm'n, eff. 10-25-95
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Telecommunication Providers: General Provisions › Section 703.25036 - "Unit rate" defined

Current through June 11, 2024
"Unit rate" means a rate which when multiplied by the number
				  of units within a given period results in the aggregate dollar amount
				  applicable to that period.
Added to NAC by Pub.
				  Service Comm'n, eff. 10-25-95
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Telecommunication Providers: General Provisions › Section 703.2504 - Applicability

Current through June 11, 2024
The provisions of NAC 703.2501 to 703.2509, inclusive, apply
				  to:
1. A general rate case application
				filed by a small-scale provider of last resort that is not a competitive
				supplier, except as otherwise provided in NAC 703.2501 to 703.2509, inclusive;
				and
2. A general rate case
				application pursuant to subparagraph (2) of paragraph (b) of subsection 2 of
				NRS
				704.68877 filed by a competitive supplier
				before January 1, 2012, to increase the rates or pricing of basic network
				services as set forth in the tariffs of the competitive supplier that were in
				effect on January 1, 2007.
Added to NAC by Pub.
				  Utilities Comm'n by R136-07, eff. 1-30-2008; A by R040-08,
				  9-18-2008
NRS
					 703.025,
					 704.210,
					 704.68865
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Telecommunication Providers: General Provisions › Section 703.2507 - Notice of intent to file application for adjustment in rates

Current through June 11, 2024
1. If a public utility that provides
				telecommunication services proposes to increase its annual gross revenue by at
				least 10 percent or by more than $50,000, it must provide written notice of its
				intent to file an application for adjustments in rates to:
(a) The Secretary of the
				Commission;
(b) The Regulatory
				Operations Staff; and
(c) The
				Consumer's Advocate.
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Telecommunication Providers: General Provisions › Section 703.2508 - Submission of master document for request of data

Current through June 11, 2024
1.
				Except as otherwise provided in subsection 6, if a public utility that provides
				telecommunication services proposes to increase its annual gross revenue by at
				least 10 percent or by more than $50,000, it must submit a master document for
				the request of data, together with answers to the questions contained in the
				document, to:
(a) The Consumer's Advocate;
				and
(b) The Regulatory Operations
				Staff.
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Telecommunication Providers: General Provisions › Section 703.2509 - Meeting with Consumer's Advocate and Regulatory Operations Staff before filing application

Current through June 11, 2024
1. If a public
				utility that provides telecommunication services proposes to increase its
				annual gross revenue by at least 10 percent or by more than $50,000, it must
				meet with the Consumer's Advocate and the Regulatory Operations Staff at least
				20 days before the anticipated date for filing the application for adjustments
				in rates.
2. At the meeting, the
				public utility shall provide updated information regarding the application for
				adjustments in rates, including:
(a) Cost of
				capital;
(b)
				Depreciation;
(c) Cost of service,
				including any study of the cost of service;
(d) Design of the proposed rates;
				and
(e) Any other material issues
				known at the time of the meeting.
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Telecommunication Providers: Competitive Suppliers That Are Incumbent Local Exchange Carriers › Section 703.251 - Applicability

Current through June 11, 2024
NAC 703.2501 to 703.2711, inclusive, apply to a competitive
				  supplier that is an incumbent local exchange carrier unless the competitive
				  supplier is otherwise exempt by law.
Pub. Service Comm'n,
				  Gen. Order 3 Rules 16-A § 1, eff. 10-14-82-NAC A 1-6-84; 3-19-87;
				  10-25-95; A by Pub. Utilities Comm'n by R211-03, 4-5-2004; R136-07,
				  1-30-2008
NRS
					 703.025,
					 704.210,
					 704.68865
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Telecommunication Providers: Competitive Suppliers That Are Incumbent Local Exchange Carriers › Section 703.2511 - Information required in application

Current through June 11, 2024
An application for adjustments in rates or charges submitted
				  by a competitive supplier that is an incumbent local exchange carrier must
				  include:
1. An exhibit summarizing the
				presently existing rates and the proposed rates, a brief description of each
				change in rates requested and a reference to the associated page of the
				tariff.
2. An exhibit containing
				all proposed changes or additions to the tariff. If the proposal changes
				existing language in the tariff, the exhibit must also contain the existing
				language in the tariff.
3. A
				complete and accurate explanation of the circumstances and conditions relied
				upon as justification for the application.
4. A statement indicating whether the
				applicant has included adjustments to be certified pursuant to subsection 3 of
				NRS
				704.110, a statement of expected changes in
				circumstances in accordance with subsection 4 of
				NRS
				704.110, or both.
5. An exhibit referencing any prior
				proceeding before the Commission which has been held since the applicant's last
				general rate case and which is related to any of the proposals contained in the
				application.
6. A brief description
				of the:
(a) Applicant's reasons for the
				application or filing of a tariff;
(b) Estimated effect that approval of the
				application or tariff by the Commission will have on the applicant's annual
				revenues; and
(c) Estimated effect,
				for each service offered, of approval of the application or tariff by the
				Commission on rates and charges paid by the applicant's customers.
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Telecommunication Providers: Competitive Suppliers That Are Incumbent Local Exchange Carriers › Section 703.2515 - Information to be filed with application

Current through June 11, 2024
The applicable statements and schedules prescribed under NAC
				  703.2561 to 703.2688, inclusive, must accompany the application when it is
				  filed with the Commission. An index of these statements and schedules must also
				  be included which indicates the statements and schedules that are supported by
				  workpapers prepared by the applicant.
Pub. Service Comm'n,
				  Gen. Order 3 Rule 16-A § 4, eff. 10-14-82-NAC A 1-6-84;
				  3-19-87
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Telecommunication Providers: Competitive Suppliers That Are Incumbent Local Exchange Carriers › Section 703.2521 - Additional information

Current through June 11, 2024
The list contained in NAC 703.2561 to 703.2688, inclusive, is
				  not exclusive. Any additional information necessary to determine the fairness
				  and reasonableness of the proposed change must be supplied upon request of the
				  Commission in a particular case.
Pub. Service Comm'n,
				  Gen. Order 3 Rule 16-A § 4a, eff. 10-14-82
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Telecommunication Providers: Competitive Suppliers That Are Incumbent Local Exchange Carriers › Section 703.2525 - Illustrative format

Current through June 11, 2024
Copies of illustrative statements and schedules will be
				  available at the Commission's offices during business hours for use by
				  prospective applicants.
Pub. Service Comm'n,
				  Gen. Order 3 Rule 16-A § 5, eff. 10-14-82
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Telecommunication Providers: Competitive Suppliers That Are Incumbent Local Exchange Carriers › Section 703.2531 - Scope of presentation and preparation for hearing

Current through June 11, 2024
An applicant must be prepared to go forward at a hearing on
				  the data which have been submitted and to sustain the burden of proof of
				  establishing that its proposed changes are just and reasonable and not unduly
				  discriminatory or preferential. To avoid delay by the Commission in its
				  consideration of the proposed changes, the applicant must ensure that the
				  material it relied upon is of such composition, scope and format that it would
				  serve as its complete case if the matter is set for hearing.
Pub. Service Comm'n,
				  Gen. Order 3 Rule 16-A § 6, eff. 10-14-82-NAC A by Pub. Utilities Comm'n
				  by R036-09, 11-25-2009
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Telecommunication Providers: Competitive Suppliers That Are Incumbent Local Exchange Carriers › Section 703.2535 - Format of statements and schedules

Current through June 11, 2024
Statements and schedules must generally follow the
				  illustrative examples mentioned in NAC 703.2525. Each item must be labeled,
				  mathematically correct, properly cross-referenced and it must indicate the date
				  or period covered by the statement or schedule.
Pub. Service Comm'n,
				  Gen. Order 3 Rule 16-A § 7, eff. 10-14-82
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Telecommunication Providers: Competitive Suppliers That Are Incumbent Local Exchange Carriers › Section 703.2541 - Nonapplicable statements and schedules

Current through June 11, 2024
All statements and schedules required to be submitted to the
				  Commission pursuant to NAC 703.2561 to 703.2688, inclusive, must be in
				  alphabetical sequence. If the applicant omits any required statement or
				  schedule in the belief that it is not applicable, a written explanation for the
				  omission must be submitted in lieu of the required statement or
				  schedule.
Pub. Service Comm'n,
				  Gen. Order 3 Rule 16-A § 8, eff. 10-14-82-NAC A
				  10-25-95
NRS
					 703.025,
					 704.210