reglab/statecodes huggingface dataset:
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › WATER SERVICE AND SEWAGE SERVICE › Recovery of Certain Costs by Certain Utilities › Section 704.6344 - Applicability of certain provisions

Current through June 11,
				2024
The provisions of NAC 704.63445, 704.6345 and 704.63455 apply
				  only to a general rate case filed pursuant to
				  NRS
				  704.110 by a utility that, with respect to
				  the provision of water or sewer service had an annual gross operating revenue
				  of $2,000,000 or more for at least 1 year during the immediately preceding 3
				  years. If the utility furnishes both water and services for the disposal of
				  sewage, its annual gross operating revenue for each service must be considered
				  separately for determining whether the utility meets the requirements of this
				  section for either service.
Added to
				  NAC by Pub. Utilities Comm'n by
				  R078-14,
				  eff. 12/22/2014
NRS
					 703.025,
					 704.110,
					 704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › WATER SERVICE AND SEWAGE SERVICE › Recovery of Certain Costs by Certain Utilities › Section 704.63445 - Test year data for unadjusted water consumption; cost of service study

Current through June 11, 2024
1. A utility shall, not less than 45 days
				before the date on which it files a general rate case application pursuant to
				NRS
				704.110, provide test year data for
				unadjusted water consumption in an executable format to the Regulatory
				Operations Staff of the Commission and the Bureau of Consumer Protection in the
				Office of the Attorney General.
2.
				The Regulatory Operations Staff or the Bureau of Consumer Protection will, not
				later than 10 business days after receipt of the data provided pursuant to
				subsection 1, notify the utility whether the utility must file a cost of
				service study for each customer class of the utility with the general rate case
				application of the utility.
3. If a
				utility receives a notice of requirement from the Regulatory Operations Staff
				or the Bureau of Consumer Protection pursuant to subsection 2, the utility
				shall complete the cost of service study and file the results of the study with
				the general rate case application of the utility.
Added to
				  NAC by Pub. Utilities Comm'n by
				  R078-14,
				  eff. 12/22/2014
NRS
					 703.025,
					 704.110,
					 704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › WATER SERVICE AND SEWAGE SERVICE › Recovery of Certain Costs by Certain Utilities › Section 704.6345 - Considerations of Commission in establishing requirements for revenue generated from certain customer classes

Current through June 11,
				2024
The Commission will consider, in establishing the
				  requirements for revenue generated from each customer class that is supplied
				  with water by a utility and in designing the rates for that service:
1. The cost of service to each customer class
				as determined in a cost of service study conducted pursuant to subsection 3 of
				NAC 704.63445.
2. The value of the
				utility's service to each customer class and to each individual
customer.
3. The ratio of the average demand for
				service by an individual customer or a customer class to the peak demand for
				that service during a period specified by the Commission.
4. The need for continuity in the
				rates.
5. The need for
				understandable rates.
6. The
				effects of any alternatives for obtaining revenue from each customer
				class.
7. The effects of designing
				rates on:
(a) Conservation.
(b) Efficiency.
(c) Equity.
(d) The operating margin.
(e) The stability of revenues.
(f) The ratio of the average demand on a
				utility's system to the peak demand on the system during a period specified by
				the Commission.
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › WATER SERVICE AND SEWAGE SERVICE › Recovery of Certain Costs by Certain Utilities › Section 704.63455 - Alternative methods for analyzing results of cost of service study

Current through June 11, 2024
Any party to a general rate case application may provide an
				  alternative method or methods of analyzing the results of a cost of service
				  study conducted pursuant to subsection 3 of NAC 704.63445 for the purpose of
				  determining the portion of the revenue requirement that may be recovered from
				  each customer class in consideration of the rate impacts on each customer
				  class. The Commission may consider any alternative method provided pursuant to
				  this section for the purpose of setting rates.
Added to
				  NAC by Pub. Utilities Comm'n by
				  R078-14,
				  eff. 12/22/2014
NRS
					 703.025,
					 704.110,
					 704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › ACCOUNTING PRACTICES AND RATE MAKING FOR CERTAIN UTILITIES › Uniform System of Accounts › Section 704.640 - Natural gas companies

Current through June 11,
				2024
1. The Commission
				hereby adopts by reference the regulations contained in 18 C.F.R. Part 201 in
				the form most recently published by the United States Government Printing
				Office. The volume containing 18 C.F.R. Parts 1-399 is available by mail from
				the Superintendent of Documents, United States Government Printing Office, P.O.
				Box 979050, St. Louis, Missouri 63197-9000, by toll-free telephone at (866)
				512-1800 or on the Internet at
http://bookstore.gpo.gov [File Link Not
				Available]
, for the price of $68. The regulations may be accessed free
				of charge on the Internet at
http://www.gpo.gov/fdsys
.
2. The Commission will review each revision
				of the publication adopted by reference in subsection 1 to determine its
				suitability for this State. If the Commission determines that the revision is
				not suitable for this State, the Commission will hold a public hearing to
				review its determination and give notice of that hearing within 6 months after
				the date of the publication of the revision. If, after the hearing, the
				Commission does not revise its determination, the Commission will give notice
				that the revision is not suitable for this State within 30 days after the
				hearing. If the Commission does not give such notice, the revision becomes part
				of the publication adopted by reference pursuant to subsection 1.
Pub. Service Comm'n,
				  Gen. Order 14, eff. 8-30-71-NAC A by Pub. Utilities Comm'n by R051-09,
				  1-28-2010; A by
				  R011-15,
				  eff. 10/27/2015
NRS
					 703.025,
					 703.191,
					 704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › ACCOUNTING PRACTICES AND RATE MAKING FOR CERTAIN UTILITIES › Uniform System of Accounts › Section 704.645 - Telephone companies

Current through June 11,
				2024
1. The Commission
				hereby adopts by reference the regulations contained in 47 C.F.R. Part 32,
				Uniform System of Accounts for Class A and B Telephone Companies, as those
				regulations exist on January 1, 1988. That Part is available by mail from the
				Superintendent of Documents, U.S. Government Printing Office, P.O. Box 979050,
				St. Louis, Missouri 63197-9000, by toll-free telephone at (866) 512-1800 or on
				the Internet at
http://www.bookstore.gpo.gov
, for the
				price of $18.
2. Except as
				otherwise provided in subsection 3, each company shall disclose, in an
				attachment to its annual report to the Commission, any changes in methods of
				accounting or allocation which it has made during the reporting period. The
				attachment must include a description of the previous methods of accounting or
				allocation used, the present methods of accounting or allocation used and a
				calculation of the approximated impact of each change in method upon the
				company's weighted cost of capital, rate base and summary of
				earnings.
3. The provisions of
				subsection 2 do not apply to a competitive supplier.
Pub. Service Comm'n,
				  Gen. Order 13, eff. 8-30-71-NAC A 4-18-90; A by Pub. Utilities Comm'n by
				  R136-07, 1-30-2008
NRS
					 703.025,
					 703.191,
					 704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › ACCOUNTING PRACTICES AND RATE MAKING FOR CERTAIN UTILITIES › Uniform System of Accounts › Section 704.650 - Electric power companies

Current through June 11,
				2024
1. The Commission
				hereby adopts by reference the regulations contained in 18 C.F.R. Parts 41, 101
				and 290 in the form most recently published by the United States Government
				Printing Office. The volume containing 18 C.F.R. Parts 1 - 399 is available by
				mail from the Superintendent of Documents, U.S. Government Printing Office,
				P.O. Box 979050, St. Louis, Missouri 63197-9000, by toll-free telephone at
				(866) 512-1800 or on the Internet at
http://bookstore.gpo.gov [File Link
				Not Available]
, for the price of $68. The regulations may be accessed
				free of charge on the Internet at
http://www.gpo.gov/fdsys
.
2. The Commission will review each revision
				of the publication adopted by reference pursuant to subsection 1 to determine
				its suitability for this State. If the Commission determines that the revision
				is not suitable for this State, the Commission will hold a public hearing to
				review its determination and give notice of that hearing within 6 months after
				the date of the publication of the revision. If, after the hearing, the
				Commission does not revise its determination, the Commission will give notice
				that the revision is not suitable for this State within 30 days after the
				hearing. If the Commission does not give such notice, the revision becomes part
				of the publication adopted by reference pursuant to subsection 1.
Pub. Service Comm'n,
				  Gen. Order 15, eff. 8-30-71-NAC A by Pub. Utilities Comm'n by R051-09,
				  1-28-2010; A by
				  R011-15,
				  eff. 10/27/2015
NRS
					 703.025,
					 703.191,
					 704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › ACCOUNTING PRACTICES AND RATE MAKING FOR CERTAIN UTILITIES › Adjustment of Rates in Conformity With Federal Tax Reform › Section 704.6502 - Definitions

Current through June 11, 2024
As used in NAC 704.6502 to 704.6546, inclusive, unless the
				  context otherwise requires, the words and terms defined in NAC 704.6504 to
				  704.6522, inclusive, have the meanings ascribed to them in those
				  sections.
Added to NAC by Pub.
				  Service Comm'n, eff. 8-31-89
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › ACCOUNTING PRACTICES AND RATE MAKING FOR CERTAIN UTILITIES › Adjustment of Rates in Conformity With Federal Tax Reform › Section 704.6504 - "Allowance for funds used during construction" defined

Current
				through June 11, 2024
"Allowance for funds used during construction" means the
				  amount properly recorded in P.S.C.N. Account 107 by a utility to reflect the
				  cost of money used to finance construction work in progress.
Added to NAC by Pub.
				  Service Comm'n, eff. 8-31-89
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › ACCOUNTING PRACTICES AND RATE MAKING FOR CERTAIN UTILITIES › Adjustment of Rates in Conformity With Federal Tax Reform › Section 704.6506 - "Average rate assumption method" defined

Current through June 11,
				2024
"Average rate assumption method" means the method under which
				  the excess tax reserve is reduced over the remaining lives of the property as
				  used in the utility's regulated books of account which gave rise to the reserve
				  for deferred income taxes, as noted in section 203(e), "Excess Deferred Taxes
				  Related to Changes in Tax Rates," of the Tax Reform Act of 1986.
Added to NAC by Pub.
				  Service Comm'n, eff. 8-31-89
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › ACCOUNTING PRACTICES AND RATE MAKING FOR CERTAIN UTILITIES › Adjustment of Rates in Conformity With Federal Tax Reform › Section 704.6508 - "Contributions" defined

Current through June 11,
				2024
"Contributions" means cash or noncash property of which the
				  utility has a beneficial use pursuant to section 118 of the Internal Revenue
				  Code,
				  26 U.S.C. §
										118, as amended. The term includes
				  contributions in aid of construction and customer advances.
Added to NAC by Pub.
				  Service Comm'n, eff. 8-31-89; A by Pub. Utilities Comm'n by R152-10,
				  11-1-2012
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › ACCOUNTING PRACTICES AND RATE MAKING FOR CERTAIN UTILITIES › Adjustment of Rates in Conformity With Federal Tax Reform › Section 704.651 - "Excess tax reserve" defined

Current through June 11,
				2024
"Excess tax reserve" means the excess of the reserve for
				  deferred taxes, over the amount which would be the balance in the reserve if
				  the amount of the reserve were determined by assuming that the reductions in
				  corporate income tax rate provided in the Tax Reform Act of 1986 were in effect
				  for all prior periods.
Added to NAC by Pub.
				  Service Comm'n, eff. 8-31-89
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › ACCOUNTING PRACTICES AND RATE MAKING FOR CERTAIN UTILITIES › Adjustment of Rates in Conformity With Federal Tax Reform › Section 704.6512 - "Income tax gross up" defined

Current through June 11,
				2024
"Income tax gross up" means the additional contribution
				  amount calculated pursuant to NAC 704.6532 which is required to indemnify the
				  utility for the additional income tax liability as a result of section 118 of
				  the Internal Revenue Code,
				  26 U.S.C. §
										118, as amended (i.e., "related income tax
				  impact").
Added to NAC by Pub.
				  Service Comm'n, eff. 8-31-89; A by Pub. Utilities Comm'n by R152-10,
				  11-1-2012
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › ACCOUNTING PRACTICES AND RATE MAKING FOR CERTAIN UTILITIES › Adjustment of Rates in Conformity With Federal Tax Reform › Section 704.6514 - "P.S.C.N. Account 107" defined

Current through June 11,
				2024
"P.S.C.N. Account 107," entitled "Construction Work in
				  Progress," means a balance sheet account which includes the total of the
				  balances of work orders for an item of a utility plant in the process of
				  construction.
Added to NAC by Pub.
				  Service Comm'n, eff. 8-31-89
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › ACCOUNTING PRACTICES AND RATE MAKING FOR CERTAIN UTILITIES › Adjustment of Rates in Conformity With Federal Tax Reform › Section 704.6516 - "Reverse" defined

Current through June 11,
				2024
"Reverse" means the date certain when for a certain
				  depreciable plant asset or vintage group of assets, the amount of book
				  depreciation first exceeds tax depreciation.
Added to NAC by Pub.
				  Service Comm'n, eff. 8-31-89
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › ACCOUNTING PRACTICES AND RATE MAKING FOR CERTAIN UTILITIES › Adjustment of Rates in Conformity With Federal Tax Reform › Section 704.6518 - "Reverse South Georgia method" defined

Current through June 11,
				2024
"Reverse South Georgia method" means a method whereby a
				  taxpayer computes the excess tax reserve on all public utility property
				  included in the plant account on the basis of the weighted average life or
				  composite rate used to compute depreciation for regulatory purposes and reduces
				  the excess tax reserve ratably over the remaining regulatory life of the
				  property.
Added to NAC by Pub.
				  Service Comm'n, eff. 8-31-89
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › ACCOUNTING PRACTICES AND RATE MAKING FOR CERTAIN UTILITIES › Adjustment of Rates in Conformity With Federal Tax Reform › Section 704.6522 - "Vintage" and "vintage group" defined

Current through June 11,
				2024
"Vintage" or "vintage group" means the combination, into a
				  group, of the plant's assets constructed or acquired in a single fiscal or
				  vintage year. From this group an average life or average service life of a
				  category or account is determined as a unit. Each group contains homogeneous
				  units of plants which are generally alike in character, generally used in the
				  same manner throughout the plant, and operate under the same general
				  conditions.
Added to NAC by Pub.
				  Service Comm'n, eff. 8-31-89
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › ACCOUNTING PRACTICES AND RATE MAKING FOR CERTAIN UTILITIES › Adjustment of Rates in Conformity With Federal Tax Reform › Section 704.6524 - Provisions obtainable from Internal Revenue Service

Current
				through June 11, 2024
1.
				Sections 49, 59A, 118, 166, 167, 168, 172, 263A, and 451 of the Internal
				Revenue Code may be obtained from the Internal Revenue Service.
2. Sections 203(e), 463, and 701(a) of the
				Tax Reform Act of 1986 ( Public Law 99-514 ) may be obtained from the Internal
				Revenue Service.
Added to NAC by Pub.
				  Service Comm'n, eff. 8-31-89; A by Pub. Utilities Comm'n by R152-10,
				  11-1-2012
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › ACCOUNTING PRACTICES AND RATE MAKING FOR CERTAIN UTILITIES › Adjustment of Rates in Conformity With Federal Tax Reform › Section 704.6526 - Rules for rate making

Current through June 11,
				2024
1. For the purpose
				of rate making, generally, any timing difference, excluding that associated
				with items previously flowed through, must be normalized at the applicable
				current corporate income tax rate.
2. Any item of deferred income tax that is
				generated and associated with items of rate base must be included in the
				calculation of rate base, including, without limitation, any income tax gross
				up amounts required by NAC 704.6532.
3. Any item of deferred income tax that is
				generated and associated with items of nonrate-base items must be excluded from
				rate base.
4. Deferred income tax
				balances must be adjusted to reflect changes in the statutory corporate income
				tax rate and these adjustments must be amortized to cost of service over a
				period of time to be determined by the Commission.
5. The rate-making treatment associated with
				items previously flowed through will be determined by the Commission on a
				case-by-case basis.
Added to NAC by Pub.
				  Service Comm'n, eff. 8-31-89; A by Pub. Utilities Comm'n by R152-10,
				  11-1-2012
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › ACCOUNTING PRACTICES AND RATE MAKING FOR CERTAIN UTILITIES › Adjustment of Rates in Conformity With Federal Tax Reform › Section 704.6528 - Determination of rate base

Current through June 11,
				2024
1. For rate-making
				purposes, the recorded book balances as of the end of the certification period
				must be used for the following accounts:
(a)
				Plant in service;
(b) Accumulated
				reserve for book depreciation; and
(c) Accumulated deferred federal income taxes
				applicable to accelerated tax depreciation.
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › ACCOUNTING PRACTICES AND RATE MAKING FOR CERTAIN UTILITIES › Adjustment of Rates in Conformity With Federal Tax Reform › Section 704.653 - Calculation of allowance for funds used during construction; inclusion of deferred income tax as component of rate base

Current through June 11,
				2024
1. Unless otherwise
				ordered by the Commission, the rate to be used in the calculation of the
				allowance for funds used during construction will be the lesser of the gross
				rate computed in accordance with the provisions of Electric Plant Instructions
				3(17) of the Federal Energy Regulatory Commission's Uniform System of Accounts
				or the current authorized overall rate of return of the utility as established
				by the Commission.
2. To the extent
				the use of avoided interest calculations pursuant to the Internal Revenue Code
				creates timing differences, deferred income tax must be calculated and included
				as a component of rate base.
Added to NAC by Pub.
				  Service Comm'n, eff. 8-31-89; A by Pub. Utilities Comm'n by R152-10,
				  11-1-2012
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › ACCOUNTING PRACTICES AND RATE MAKING FOR CERTAIN UTILITIES › Adjustment of Rates in Conformity With Federal Tax Reform › Section 704.6534 - Normalization of timing differences

Current through June 11,
				2024
1. This section
				applies only to those timing differences which are mandated to be normalized by
				the Internal Revenue Code.
2.
				Excess income tax reserves must be calculated for each vintage of assets
				appearing on a utility's regulated books of account. The vintages must be
				analyzed and computed pursuant to section 203(e) of the Tax Reform Act of
				1986.
3. For those utilities which
				do not maintain vintage records, a reverse South Georgia method may be used to
				amortize excess deferred income tax reserves if the use of that method is
				approved by the Internal Revenue Service.
4. The Commission hereby adopts by reference
				section 203(e) of the Tax Reform Act of 1986.
Added to NAC by Pub.
				  Service Comm'n, eff. 8-31-89; A by Pub. Utilities Comm'n by R152-10,
				  11-1-2012
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › ACCOUNTING PRACTICES AND RATE MAKING FOR CERTAIN UTILITIES › Adjustment of Rates in Conformity With Federal Tax Reform › Section 704.6536 - Net operating loss carrybacks and carryovers

Current through June
				11, 2024
1. To the
				extent losses from the operation of a business are the result of differences
				unrelated to timing, the effects of carrybacks or carryovers pursuant to
				section 172 of the Internal Revenue Code,
				26 U.S.C. §
										172, as amended, must not be considered in
				determining income taxes in a test year in rate proceedings.
2. The Commission hereby adopts by reference
				section 172, "Net Operating Loss Deduction," of the Internal Revenue Code,
				26 U.S.C. §
										172, as amended.
Added to NAC by Pub.
				  Service Comm'n, eff. 8-31-89; A by Pub. Utilities Comm'n by R152-10,
				  11-1-2012
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › ACCOUNTING PRACTICES AND RATE MAKING FOR CERTAIN UTILITIES › Adjustment of Rates in Conformity With Federal Tax Reform › Section 704.6538 - Capitalization and inclusion in inventory costs of certain expenses

Current through June 11, 2024
The Commission hereby adopts by reference section 263A,
				  "Capitalization and Inclusion in Inventory Costs of Certain Expenses," of the
				  Internal Revenue Code,
				  26 U.S.C. §
										263 A, as amended.
Added to NAC by Pub.
				  Service Comm'n, eff. 8-31-89; A by Pub. Utilities Comm'n by R152-10,
				  11-1-2012
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › ACCOUNTING PRACTICES AND RATE MAKING FOR CERTAIN UTILITIES › Adjustment of Rates in Conformity With Federal Tax Reform › Section 704.6542 - Alternative minimum tax

Current through June 11,
				2024
1. The Commission
				hereby adopts by reference sections 53, "Credit for Prior Year Minimum Tax
				Liability," and 55, "Alternative Minimum Tax Imposed," of the Internal Revenue
				Code,
				26 U.S.C. §§
										53 and
				55,
				as amended.
2. For the purposes of
				rate making, incurrence of a minimum tax must not be included in the
				determination of income tax expense for the cost of service.
3. When establishing the net-to-gross
				multiplier, the income tax rate to be used is the statutory rate by reference
				to section 11 of the Internal Revenue Code,
				26
				U.S.C. §
										11, as amended.
4. Since the amount paid as minimum tax in
				any one year can be carried forward as a credit against future years' income
				tax liabilities, the actual amount paid must be recorded as prepaid tax and
				included in the cash working capital component of rate base.
Added to NAC by Pub.
				  Service Comm'n, eff. 8-31-89; A by Pub. Utilities Comm'n by R152-10,
				  11-1-2012
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › ACCOUNTING PRACTICES AND RATE MAKING FOR CERTAIN UTILITIES › Adjustment of Rates in Conformity With Federal Tax Reform › Section 704.6544 - Environmental tax

Current through June 11, 2024
1. The Commission hereby adopts by reference
				section 59A of the Internal Revenue Code,
				26 U.S.C. §
										59 A, as amended, which establishes a fund
				for the environmental tax to clean up hazardous substances through
				1995.
2. For the purposes of rate
				making, this excise tax must be reflected in the utility's cost of
				service.
Added to NAC by Pub.
				  Service Comm'n, eff. 8-31-89; A by Pub. Utilities Comm'n by R152-10,
				  11-1-2012
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › ACCOUNTING PRACTICES AND RATE MAKING FOR CERTAIN UTILITIES › Adjustment of Rates in Conformity With Federal Tax Reform › Section 704.6546 - Use of separate-entity method by utility members of consolidated group

Current through June 11, 2024
1. In computing federal income taxes, utility
				members of a consolidated group must use a separate-entity method, rather than
				a consolidated-company approach which includes impacts of nonutility and
				affiliated operations.
2. As used
				in this section, "consolidated group" means the combination of two or more
				affiliated corporations or enterprises for the purposes of financial
				statements, income tax returns, or both, which may include utility and
				nonutility operations or entities.
Added to NAC by Pub.
				  Service Comm'n, eff. 8-31-89
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › ACCOUNTING PRACTICES AND RATE MAKING FOR CERTAIN UTILITIES › Rate Design for Certain Electric Utilities › Section 704.655 - Applicability

Current through June 11, 2024
The provisions of NAC 704.655 to 704.665, inclusive, apply
				  only to Sierra Pacific Power Company and Nevada Power Company.
Pub. Service Comm'n,
				  Gen. Order 33 § 1.2, eff. 9-17-82
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › ACCOUNTING PRACTICES AND RATE MAKING FOR CERTAIN UTILITIES › Rate Design for Certain Electric Utilities › Section 704.660 - Consideration of marginal cost of service in determining class revenue requirements

Current through June 11,
				2024
The Commission may consider a utility's marginal
				  (incremental) cost of service to each class of customer in determining the
				  revenue required from that class.
Pub. Service Comm'n,
				  Gen. Order 33 §2.0, eff. 9-17-82; A by
				  R020-20A,
				  eff. 11/2/2020
NRS
				  703.025,
				  704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › ACCOUNTING PRACTICES AND RATE MAKING FOR CERTAIN UTILITIES › Rate Design for Certain Electric Utilities › Section 704.662 - Rate design based on marginal cost of service

Current through June
				11, 2024
1. The rates
				charged by the utility for supplying or delivering electricity to customers of
				a particular class may reflect the marginal (incremental) cost of serving that
				class, including any seasonal or hourly differences in the cost of the service,
				unless the Commission determines, in a proceeding to establish or change the
				rate, that:
(a) In the case of a proposed
				rate which reflects seasonal differences in the cost of service:
(1) Those differences are so insignificant
				that application of the rate would not result in conservation of electric
				energy or efficient use of facilities and resources; or
(2) Application of the proposed rate would
				unreasonably affect the utility's financial condition.
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › ACCOUNTING PRACTICES AND RATE MAKING FOR CERTAIN UTILITIES › Rate Design for Certain Electric Utilities › Section 704.665 - Special rate for interruptible service

Current through June 11,
				2024
Each utility shall each offer a special rate, based on the
				  marginal (incremental) cost of service, for interruptible service when the
				  benefits to the utility in the long run are likely to exceed its costs of
				  providing the service, including its costs of controlling or verifying
				  interruptions.
Pub. Service Comm'n,
				  Gen. Order 39, eff. 9-17-82
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › ACCOUNTING PRACTICES AND RATE MAKING FOR CERTAIN UTILITIES › Rate Design for Certain Natural Gas Utilities › Section 704.6671 - Definitions

Current through June 11, 2024
As used in NAC 704.6671 to 704.6679, inclusive, unless the
				  context otherwise requires:
1.
				"Conservation" means the reduction or elimination of the misallocation of
				energy which occurs when consumption is less than or greater than the level
				which would exist in optimal market conditions, for a reason such as improper
				pricing.
2. "Cost of service" means
				the average (embedded) or the marginal cost of supplying natural gas.
3. "Efficiency" means the optimal use of the
				variable inputs which are necessary for the provision of natural gas.
Pub. Service Comm'n,
				  Gen. Order 36 § 2.0, eff. 10-14-82
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › ACCOUNTING PRACTICES AND RATE MAKING FOR CERTAIN UTILITIES › Rate Design for Certain Natural Gas Utilities › Section 704.6673 - Applicability

Current through June 11, 2024
The provisions of NAC 704.6671 to 704.6679, inclusive,
				  apply:
1. To utilities engaged in the
				intrastate sale of natural gas in Nevada.
2. Only in a general proceeding to fix rates
				unless the Commission, on its own motion or upon the timely motion of an
				interested person, determines that these sections should apply in a separate
				proceeding to modify the manner in which the revenue to be obtained from each
				class of customers is determined or the manner in which the rates are
				designed.
Pub. Service Comm'n,
				  Gen. Order 36 § 1.0 subsec. 1.2, eff.
				  10-14-82
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › ACCOUNTING PRACTICES AND RATE MAKING FOR CERTAIN UTILITIES › Rate Design for Certain Natural Gas Utilities › Section 704.6675 - Considerations for determination of rates for classes of customers

Current through June 11, 2024
In determining a utility's requirements to obtain revenue
				  from each class of customers being supplied with natural gas and in designing
				  the rates for that service, the Commission will consider:
1. The cost of service to each class of
				customers;
2. The value of the
				utility's service to each class of customers and to each individual
				customer;
3. The ratio of the
				average demand for service by an individual customer or a class of customers to
				the peak demand for that service during a particular period;
4. The need for continuity in the
				rates;
5. The supply of natural
				gas;
6. The need for understandable
				rates;
7. The effects of any
				alternatives for obtaining revenue from each class of customers and designing
				rates on:
(a) Conservation;
(b) Efficiency;
(c) Equity;
(d) The operating margin;
(e) The stability of revenues; and
(f) The ratio of the average demand on a
				utility's system to the peak demand on the system during a particular
				period.
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › ACCOUNTING PRACTICES AND RATE MAKING FOR CERTAIN UTILITIES › Rate Design for Certain Natural Gas Utilities › Section 704.6677 - Rates to be designed to conserve energy

Current through June 11,
				2024
The Commission will not:
1. Allocate a utility's requirements to
				obtain revenue from each class of customers; or
2. Design rates,
in a manner which will hinder the conservation or efficient
				  use of energy, unless equity so requires.
Pub. Service Comm'n,
				  Gen. Order 36 § 3.0 subsec. 3.2, eff.
				  10-14-82
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › ACCOUNTING PRACTICES AND RATE MAKING FOR CERTAIN UTILITIES › Rate Design for Certain Natural Gas Utilities › Section 704.6679 - Filing requirements for proceeding to establish or change rates

Current through June 11, 2024
In a proceeding to establish or change its rates, a utility
				  shall file:
1. A study of the cost of
				service;
2. Illustrative rates for
				all classes of customers based on the study of the cost of service;
3. A statement of the cost of the gas
				supplied to the utility;
4. A
				statement of the cost of the gas supplied to the utility's suppliers;
5. A statement of the utility's projected
				supply of gas for the 10 years immediately following the proceeding,
				differentiating between the supplies which are currently under contract and
				those which are not;
6. A statement
				of the projected supply of gas of the utility's suppliers during the 10 years
				immediately following the proceeding, differentiating between the supplies
				which are currently under contract and those which are not; and
7. A statement of the current prices of
				alternate fuels for each class of customers, including a projection of those
				prices for the year following the proceeding.
Pub. Service Comm'n,
				  Gen. Order 36 § 4.0, eff. 10-14-82
NRS
					 703.025,
					 704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › ACCOUNTING PRACTICES AND RATE MAKING FOR CERTAIN UTILITIES › Rates for Interruptible Service › Section 704.673 - Establishment of rate

Current through June 11,
				2024
To establish the rate for interruptible service:
1. The Regulatory Operations Staff of the
				Commission shall, on or before August 1 of each year, submit to each public
				utility, municipal utility and cooperative association in this State a request
				for information as to the lowest total rate per kilowatt-hour charged by the
				public utility, municipal utility or cooperative association, respectively,
				under any of its applicable rate schedules to its residential, commercial or
				industrial customers or members in this State.
2. Each public utility, municipal utility and
				cooperative association that receives a request for information pursuant to
				subsection 1 shall, on or before September 1 of the year in which the request
				is made, provide the requested information to the Regulatory Operations Staff
				of the Commission.
3. The
				Regulatory Operations Staff of the Commission shall, on or before September 15
				of each year, provide to each utility furnishing electricity for interruptible
				service and the Bureau of Consumer Protection in the Office of the Attorney
				General the information received pursuant to subsection 2.
4. A public utility which furnishes
				electricity for interruptible service shall, on or before November 1 of each
				year, file an application with the Commission to revise the rate for
				interruptible service, calculated in accordance with the provisions of
				NRS
				704.225 using the information provided
				pursuant to subsection 3.
Added to NAC by Pub.
				  Utilities Comm'n by R070-07, eff. 4-17-2008
NRS
					 703.025,
					 704.210,
					 704.225
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › ACCOUNTING PRACTICES AND RATE MAKING FOR CERTAIN UTILITIES › Rates for Interruptible Service › Section 704.675 - Schedule; annual charges

Current through June 11,
				2024
1. For the period
				from November 1 to the last day in February, inclusive:
(a) The schedule containing the rate for
				interruptible service pursuant to
				NRS
				704.225 must provide for charges which are
				the same as those provided in the utility's regular schedule of rates for
				irrigation.
(b) Annual charges must
				be prorated, and any amount attributable to the period from March 1 to October
				31, inclusive, must be excluded.
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › ACCOUNTING PRACTICES AND RATE MAKING FOR CERTAIN UTILITIES › Rates for Interruptible Service › Section 704.680 - Recovery of deficiency

Current through June 11,
				2024
If a utility anticipates that a deficiency in revenue will
				  result from its provision of the rate for interruptible service pursuant to
				  NRS
				  704.225, it shall recover the deficiency and
				  do so in the manner directed by the Commission for that
				  utility.
Pub. Service Comm'n,
				  Gen. Order 34 § 4.0, eff. 2-5-82-NAC A by Pub. Utilities Comm'n by
				  R070-07, 4-17-2008
NRS
					 703.025,
					 704.210,
					 704.225
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › ADDITIONAL REGULATIONS CONCERNING CERTAIN TELECOMMUNICATION SERVICES › General Requirements and Exemptions for Certain Providers and Services › Section 704.6802 - Designation of companies as providers of last resort

Current
				through June 11, 2024
1.
				The following companies or their successors are designated as providers of last
				resort and shall provide basic network service and business line service to all
				current and future subscribers within their respective service territories, as
				filed with and approved by the Commission:
(a) Beehive Telephone Co., Inc.,
				Nevada;
(b) Central Telephone
				Company, d.b.a. Embarq;
(c)
				CenturyTel of the Gem State, Inc., d.b.a. CenturyTel;
(d) Citizens Telecommunications Company of
				Nevada, d.b.a. Frontier Communications of Nevada;
(e) Filer Mutual Telephone Company;
(f) Lincoln County Telephone System,
				Inc.;
(g) Moapa Valley Telephone
				Company;
(h) Nevada Bell Telephone
				Company, d.b.a. AT&T Nevada and AT&T Wholesale;
(i) Oregon-Idaho Utilities, Inc., d.b.a.
				Humboldt Telephone Company;
(j) Rio
				Virgin Telephone Company, d.b.a. Rio Virgin Telephone &
				Cablevision;
(k) Rural Telephone
				Company; and
(l) Verizon California
				Inc., d.b.a. Verizon Nevada.
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › ADDITIONAL REGULATIONS CONCERNING CERTAIN TELECOMMUNICATION SERVICES › General Requirements and Exemptions for Certain Providers and Services › Section 704.68026 - Exemptions for provider of commercial mobile radio services

Current through June 11, 2024
A provider of commercial mobile radio services is exempt from
				  the provisions of this chapter, except that the provisions of NAC
				  704.6804 to
				  704.68056, inclusive, and
				  sections 2, 3 and 4 of this regulation of this regulation, and
				  704.786,
				  704.7862 and
				  704.7864 do apply to a provider
				  of commercial mobile radio services.
Added to NAC by Pub.
				  Service Comm'n, eff. 10-25-95; A by Pub. Utilities Comm'n by R124-99, 11-15-99;
				  A by
				  R058-17A,
				  eff. 12/19/2017
703.025, 704.040,
				  704.210,
				  704.6873
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › ADDITIONAL REGULATIONS CONCERNING CERTAIN TELECOMMUNICATION SERVICES › General Requirements and Exemptions for Certain Providers and Services › Section 704.68028 - Confirmation of certain orders for change of telecommunication service

Current through June 11, 2024
A telecommunication provider shall not submit to another
				  provider of basic service or other provider of local exchange service an order
				  to change telecommunication service generated by telemarketing, door-to-door
				  canvassing or other marketing methods until the order has been confirmed in
				  accordance with at least one of the following procedures:
1. The telecommunication provider may obtain
				the written authorization of the customer to submit the order which confirms:
(a) The customer's billing name and address
				and each telephone number to be covered by the change of service;
(b) The customer's decision to change the
				service; and
(c) The customer's
				understanding of the fee charged for changing the service.
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › ADDITIONAL REGULATIONS CONCERNING CERTAIN TELECOMMUNICATION SERVICES › Performance Standards and Penalties to Encourage Competition and Discourage Discrimination › Section 704.6803 - "Nonrural incumbent local exchange carrier" defined

Current
				through June 11, 2024
As used in NAC 704.6803 to 704.680315, inclusive, unless the
				  context otherwise requires, "nonrural incumbent local exchange carrier" means
				  an incumbent local exchange carrier that does not meet the definition of a
				  rural telephone company set forth in
				  47
				  U.S.C. §
										153(37).
Added to NAC by Pub.
				  Utilities Comm'n by R107-00, eff. 2-26-2001
NRS
					 703.025,
					 704.210,
					 704.6881
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › ADDITIONAL REGULATIONS CONCERNING CERTAIN TELECOMMUNICATION SERVICES › Performance Standards and Penalties to Encourage Competition and Discourage Discrimination › Section 704.680301 - Applicability; purpose

Current through June 11,
				2024
The provisions of NAC 704.6803 to 704.680315,
				  inclusive:
1. Apply to
				interconnection, unbundled network elements and resold services of nonrural
				incumbent local exchange carriers; and
2. Are to be used to:
(a) Determine whether interconnection,
				unbundled network elements and resold services provided by nonrural incumbent
				local exchange carriers to competitive local exchange carriers are at least
				equal in quality to that provided by the nonrural incumbent local exchange
				carrier to itself or to any subsidiary, affiliate or any other party;
				and
(b) Provide remedies if those
				standards are not met.
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › ADDITIONAL REGULATIONS CONCERNING CERTAIN TELECOMMUNICATION SERVICES › Performance Standards and Penalties to Encourage Competition and Discourage Discrimination › Section 704.680302 - Authority of certain providers to file petition for exemption from requirements relating to performance standards and penalties

Current through
				June 11, 2024
1. Any
				telecommunication provider required to file a plan pursuant to NAC
				704.680303 prior to January 1,
				2018, may file with the Commission a petition requesting an exemption, in whole
				or in part, from the requirements of NAC
				704.680303 to
				704.680315, inclusive. The
				Commission will, at the request of any party, conduct a hearing on the petition
				and issue an order denying the petition or setting forth the requirements of
				NAC 704.680303 to
				704.680315, inclusive, from which
				the telecommunication provider is exempt.
2. If a telecommunication provider files a
				petition pursuant to subsection 1, the Commission will exempt the
				telecommunication provider from a requirement of NAC
				704.680303 to
				704.680315, inclusive, if the
				Commission finds that:
(a) The requirement is
				no longer necessary to encourage competition and discourage discriminatory
				conduct in the provision of local telecommunication services; and
(b) The granting of the exemption would not
				be contrary to the public interest.
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › ADDITIONAL REGULATIONS CONCERNING CERTAIN TELECOMMUNICATION SERVICES › Performance Standards and Penalties to Encourage Competition and Discourage Discrimination › Section 704.680303 - Plans for reporting and auditing performance measures and establishing performance incentives: Request for approval; hearing; renewal; request for modification

Current through June 11,
				2024
1. A nonrural
				incumbent local exchange carrier shall, in accordance with NAC
				704.6803 to
				704.680315, inclusive, file with
				the Commission a request for the approval of:
(a) A plan for the reporting and auditing of
				performance measures; and
(b) A
				plan establishing performance incentives.
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › ADDITIONAL REGULATIONS CONCERNING CERTAIN TELECOMMUNICATION SERVICES › Performance Standards and Penalties to Encourage Competition and Discourage Discrimination › Section 704.680305 - Plan for measuring performance

Current through June 11,
				2024
A nonrural incumbent local exchange carrier shall file with
				  the Commission a plan for measuring performance. Each set of performance
				  measurements included in a plan for measuring performance must include an
				  assessment for measuring the performance of a nonrural incumbent local exchange
				  carrier for:
1. Preordering
				activities, which relate to the exchange of information between a nonrural
				incumbent local exchange carrier and a competitive local exchange carrier
				regarding current or proposed customer products and services, or any other
				information required to initiate the ordering of service by a competitive local
				exchange carrier. Such activities encompass the critical information needed to
				submit a provisioning order from a competitive local exchange carrier to a
				nonrural incumbent local exchange carrier. Measurements for preordering must
				report the timeliness with which the preordering inquiries are returned to a
				competitive local exchange carrier by a nonrural incumbent local exchange
				carrier. At a minimum, preordering measurements must assess the level of
				service provided for the following types of queries:
(a) Address verification and required
				dispatch;
(b) Requests for a
				telephone number;
(c) Requests for
				customer service records;
(d)
				Availability of service;
(e)
				Scheduling of service appointments, such as due date;
(f) Rejected and failed inquiries;
				and
(g) Availability of
				facilities.
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › ADDITIONAL REGULATIONS CONCERNING CERTAIN TELECOMMUNICATION SERVICES › Performance Standards and Penalties to Encourage Competition and Discourage Discrimination › Section 704.680307 - Requirements for performance measurements; exemption from performance measurements and reporting requirements

Current through June 11,
				2024
1. Each individual
				measurement described in NAC 704.680305 must, at a minimum, include:
(a) The title;
(b) A description;
(c) The method of calculation;
(d) The period for which the measurement is
				being reported;
(e) The structure
				for the report;
(f) The level of
				reported disaggregation;
(g) The
				standard for measurement; and
(h) A
				description of the applicable business rules used, as approved by the
				Commission.