reglab/statecodes huggingface dataset:
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 703.2545 - Recorded data and adjustments

Current through June 11, 2024
1. Amounts which
				purport to represent recorded data and are included in a statement or schedule
				must be reported in a separate column or columns. Adjustments to recorded data
				must also be reported in a separate column or columns so that the recorded
				data, the adjustments thereto and the adjusted amounts are clearly
				disclosed.
2. If a utility includes
				adjustments which will be experienced and certified pursuant to subsection 3 of
				NRS
				704.110, such adjustments must be reported in
				a separate column or columns so that the recorded data, the adjustments thereto
				and the certification adjustments, if any, are clearly disclosed.
3. If the utility includes, pursuant to
				subsection 4 of
				NRS
				704.110, adjustments which show the effects,
				on an annualized basis, of expected changes in circumstances that are
				reasonably known and measurable with reasonable accuracy, such adjustments must
				be reported in a separate column or columns so that the recorded data,
				adjustments to recorded data, certification adjustments, if any, and
				adjustments that show the effects of expected changes in circumstances,
				including directly attributable or associated offsets in revenue and expenses
				as required by paragraph (a) of subsection 4 of
				NRS
				704.110, are clearly disclosed.
4. All adjustments to recorded data which are
				submitted pursuant to subsection 1, 2 or 3 must be supported by workpapers
				detailing the calculations, units, unit rates and any other accounting or
				financial data necessary to completely explain and justify the proposed
				adjustments.
5. The applicant must
				calculate all adjustments which are submitted pursuant to subsection 1, 2 or 3
				to show the annual effect of the change in units or in the unit rate, or both,
				upon applicant's weighted cost of capital, rate base or summary of
				earnings.
Pub. Service Comm'n,
				  Gen. Order 3 Rule 16-A § 9, 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 703.2551 - Reliance on other data

Current through June 11, 2024
If the applicant has relied on data other than that presented
				  in the statements and schedules prescribed by NAC 703.2501 to 703.2711,
				  inclusive, such other data must be submitted in addition to the prescribed
				  statements and schedules.
Pub. Service Comm'n,
				  Gen. Order 3 Rule 16-A § 10, 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 703.2555 - Supporting data

Current through June 11, 2024
1. The data in
				support of the proposed increase in rates must include the required recorded
				data, adjustments and other computations and information on which the applicant
				relies to justify the proposed rates.
2. Any data or summaries included in the
				application which reflect the book of accounts must be supported by accounting
				workpapers. The workpapers must contain all necessary particulars from which an
				auditor may readily identify the book data included in the filing in separate
				columns and a verification that such data are in agreement with the applicant's
				book of accounts. All statements, schedules and workpapers must be prepared in
				accordance with the classifications provided in the uniform system of accounts.
				Workpapers in support of all adjustments, computations and other information
				included in the application must be cross-referenced, contain all relevant
				details and be available for inspection.
3. Each applicant must prepare and maintain
				workpapers sufficient to support the application. Failure to produce promptly
				such workpapers on request of authorized representatives of the Commission or
				the Consumer's Advocate is a cause for dismissal by the Commission of the
				application in its entirety. In addition to the workpapers, the following
				material, normally prepared by the applicant, must be made available for
				verification and analysis by the Commission's staff and the Consumer's
				Advocate. Upon request, a copy must be furnished. If required for the analysis,
				the Commission will request:
(a) Copies of
				monthly financial reports prepared for managerial purposes.
(b) Copies of the accounting analyses of
				balance sheet accounts.
(c)
				Complete trial balances of all the balance sheet accounts at the beginning and
				end of the 12 months of actual experience, and revenue and expense accounts for
				12 months of recorded data used for the application.
(d) Analyses of the miscellaneous revenues
				and related expenses included in the submitted results of operations.
(e) Analyses of accounts showing retained
				earnings or capital surplus.
(f)
				Copies of all relevant reports and correspondence with other regulatory
				agencies.
(g) Copies of all
				relevant reports, returns and correspondence with federal, state and local
				authorities on taxes.
(h) If not
				confidential, copies of all managerial studies, reports and letters prepared by
				employees of the company and outside auditors.
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 703.2561 - Filing requirements

Current through June 11, 2024
In filing its application, a competitive supplier that is an
				  incumbent local exchange carrier must include statements A to J, inclusive, K,
				  with its related schedules, L, M, with its related schedules, and N, O and P,
				  as these statements and schedules are described in NAC 703.2565 to 703.2687,
				  inclusive.
Pub. Service Comm'n,
				  Gen. Order 3 Rule 16-A § 12, eff. 10-14-82-NAC A 3-19-87; 10-25-95; A by
				  Pub. Utilities Comm'n by 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 703.2565 - Statement A

Current through June 11, 2024
Statement A must consist of a statement of financial position
				  based on the total company, in the order of accounts prescribed by the uniform
				  system of accounts, as of the beginning and end of the period for
				  testing.
Pub. Service Comm'n,
				  Gen. Order 3 Rule 16-A § 13, 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 703.2571 - Statement B

Current through June 11, 2024
Statement B must consist of an income statement based on the
				  total company, in the order of accounts prescribed by the uniform system of
				  accounts for the period of testing.
Pub. Service Comm'n,
				  Gen. Order 3 Rule 16-A § 14, 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 703.2575 - Statement C

Current through June 11, 2024
Statement C must consist of a statement that shows the
				  balance at the beginning of the period of testing with debits and credits to
				  retained earnings during such a period according to descriptive captions and
				  the resultant balance at the end of the period of testing.
Pub. Service Comm'n,
				  Gen. Order 3 Rule 16-A § 15, 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 703.2581 - Statement D

Current through June 11, 2024
Statement D must consist of a statement satisfying the letter
				  and spirit of the Statement of Financial Accounting Standards No. 95 issued by
				  the Financial Accounting Standards Board and adopted by reference in NAC
				  703.2285.
Pub. Service Comm'n,
				  Gen. Order 3 Rule 16-A § 16, eff. 10-14-82-NAC A
				  12-2-91
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 703.2585 - Statement E

Current through June 11, 2024
Statement E must contain any report, opinion or footnote
				  applicable to any portion of the period included in statements A, B, C and D or
				  related footnotes which were made by any accountant or auditor.
Pub. Service Comm'n,
				  Gen. Order 3 Rule 16-A § 17, 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 703.2591 - Statement F

Current through June 11, 2024
Statement F must contain a statement that shows the dollar
				  amount of each component of the capital structure, its related cost percentage
				  and the proportion of each component of the capital structure to the total
				  capital structure. This statement must also show the percentage of the overall
				  rate of return requested and the general reasons therefor.
Pub. Service Comm'n,
				  Gen. Order 3 Rule 16-A § 18, 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 703.2595 - Statement G

Current through June 11, 2024
Statement G is a summary of the overall rate base of the
				  utility by primary plant account.
Pub. Service Comm'n,
				  Gen. Order 3 Rule 16-A § 19, 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 703.2601 - 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 adjustments to be certified by
				the applicant; 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 Telecommunication Providers: Competitive Suppliers That Are Incumbent Local Exchange Carriers › Section 703.2605 - 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 then be 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-A § 21, 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 703.2611 - Statement J

Current through June 11, 2024
1. Statement J must
				contain a statement that shows operating revenues for 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
				departments, 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.
3. If statement H contains
				adjustments for estimated changes in expenses beyond the actual recorded year
				of testing, the applicant must adjust jurisdictional operating revenues to show
				the annual effect of changes occurring during the period for certification in
				its statement I.
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-A § 22, 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 703.2615 - 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 Telecommunication Providers: Competitive Suppliers That Are Incumbent Local Exchange Carriers › Section 703.2621 - 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 account
				  balances for the year of testing and to any adjustments thereto.
Pub. Service Comm'n,
				  Gen. Order 3 Rule 16-A § 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 Telecommunication Providers: Competitive Suppliers That Are Incumbent Local Exchange Carriers › Section 703.2625 - 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-A § 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 Telecommunication Providers: Competitive Suppliers That Are Incumbent Local Exchange Carriers › Section 703.2631 - 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 services 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-A § 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 Telecommunication Providers: Competitive Suppliers That Are Incumbent Local Exchange Carriers › Section 703.2635 - 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-A § 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 Telecommunication Providers: Competitive Suppliers That Are Incumbent Local Exchange Carriers › Section 703.2641 - 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-A § 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 Telecommunication Providers: Competitive Suppliers That Are Incumbent Local Exchange Carriers › Section 703.2645 - 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-A § 29, 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 703.2651 - 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.
4. The bases used in
				determining the amounts of the charges or credits.
Pub. Service Comm'n,
				  Gen. Order 3 Rule 16-A § 30, 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 703.2655 - 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 Telecommunication Providers: Competitive Suppliers That Are Incumbent Local Exchange Carriers › Section 703.2661 - 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-A § 32, 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 703.2665 - Schedule M-1

Current through June 11, 2024
Schedule M-1 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-A § 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 Telecommunication Providers: Competitive Suppliers That Are Incumbent Local Exchange Carriers › Section 703.2671 - Schedule M-2

Current through June 11, 2024
1. Schedule M-2
				must contain a schedule that shows the taxes paid by the applicant, other than
				income taxes in separate columns, as follows:
(a) 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 Telecommunication Providers: Competitive Suppliers That Are Incumbent Local Exchange Carriers › Section 703.2675 - Schedule M-3

Current through June 11, 2024
Schedule M-3 must contain a schedule which reconciles the
				  amount of 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.
Pub. Service Comm'n,
				  Gen. Order 3 Rule 16-A § 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 Telecommunication Providers: Competitive Suppliers That Are Incumbent Local Exchange Carriers › Section 703.2681 - 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 applicant.
Pub. Service Comm'n,
				  Gen. Order 3 Rule 16-A § 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 Telecommunication Providers: Competitive Suppliers That Are Incumbent Local Exchange Carriers › Section 703.2685 - 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-A § 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 Telecommunication Providers: Competitive Suppliers That Are Incumbent Local Exchange Carriers › Section 703.2687 - Statement P

Current through June 11, 2024
Statement P must be used to disclose:
1. Any change in presentation for rate-making
				purposes and any change in accounting methods, procedures and allocations
				adopted during the 3 years immediately preceding the filing date of the
				application in question or in the period since the year of testing presented in
				the prior case for general rates, whichever is shorter. 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, 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-A § 38, 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 Telecommunication Providers: Competitive Suppliers That Are Incumbent Local Exchange Carriers › Section 703.2688 - 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 Telecommunication Providers: Competitive Suppliers That Are Incumbent Local Exchange Carriers › Section 703.2691 - Certified adjustments

Current through June 11, 2024
1. The applicant
				may certify in statement I to the following experienced adjustments for up to 6
				months beyond the recorded test period, as provided in subsection 3 of
				NRS
				704.110. 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 interest expense
				as an adjustment to federal income tax calculation;
(b) Adjustments in the rate base that reflect
				increased investments in facilities used and useful in operations of the
				competitive supplier that is an incumbent local exchange carrier 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 703.2611; and
(d) Expenses which are:
(1) Labor costs, pensions, benefits and
				taxes, when the taxes are a direct result of a change in the rate per unit of
				labor costs;
(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 Telecommunication Providers: Competitive Suppliers That Are Incumbent Local Exchange Carriers › Section 703.2711 - Notice to public and customers

Current through June 11, 2024
1. When a
				competitive supplier that is an incumbent local exchange carrier files a
				general rate application pursuant to subparagraph 2 of paragraph (b) of
				subsection 2 of
				NRS
				704.68877, the competitive supplier 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 to 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).
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Telecommunication Providers: Small-Scale Providers of Last Resort That Are Not Competitive Suppliers › Section 703.27116 - Applicability

Current through June 11, 2024
The provisions of NAC 703.27116 to 703.27146, inclusive,
				  apply to small-scale providers of last resort that are not competitive
				  suppliers.
Added to NAC by Pub.
				  Service Comm'n, eff. 10-25-95; A by Pub. Utilities Comm'n by R211-03, 4-5-2004;
				  R136-07, 1-30-2008; 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: Small-Scale Providers of Last Resort That Are Not Competitive Suppliers › Section 703.27118 - Information required in application for adjustments in rates

Current through June 11, 2024
An application for adjustments in rates by a small-scale
				  provider of last resort 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 or a statement of expected changes in
				circumstances in accordance with subsection 4 of
				NRS
				704.110.
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
				revenue; 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: Small-Scale Providers of Last Resort That Are Not Competitive Suppliers › Section 703.2712 - 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 has 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 shall ensure that the
				  material upon which it relied is of such composition, scope and format that it
				  would serve as its complete case if the matter is set for hearing.
Added to NAC by Pub.
				  Service Comm'n, eff. 10-25-95; 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: Small-Scale Providers of Last Resort That Are Not Competitive Suppliers › Section 703.27122 - Recorded data and adjustments

Current through June 11, 2024
1. Amounts which
				purport to represent recorded data and are included in a form, statement or
				schedule must be reported in a separate column or columns. Adjustments to
				recorded data must also be reported in a separate column or columns so that the
				recorded data, the adjustments thereto and the adjusted amounts are clearly
				disclosed.
2. If an applicant
				includes adjustments which will be experienced and certified pursuant to
				subsection 3 of
				NRS
				704.110, such adjustments must be reported in
				a separate column or columns so that the recorded data, the adjustments thereto
				and the certification adjustments, if any, are clearly disclosed.
3. If the applicant includes, pursuant to
				subsection 4 of
				NRS
				704.110, adjustments which show the effects,
				on an annualized basis, of expected changes in circumstances that are
				reasonably known and measurable with reasonable accuracy, such adjustments must
				be reported in a separate column or columns so that the recorded data,
				adjustments to recorded data, certification adjustments, if any, and
				adjustments that show the effects of expected changes in circumstances,
				including directly attributable or associated offsets in revenue and expenses
				as required by paragraph (a) of subsection 4 of
				NRS
				704.110, are clearly disclosed.
4. All adjustments to recorded data which are
				submitted pursuant to subsection 1, 2 or 3 must be supported by workpapers
				detailing the calculations, units, unit rates and any other accounting or
				financial data necessary to explain and justify completely the proposed
				adjustments.
5. The applicant shall
				calculate all adjustments which are submitted pursuant to subsection 1, 2 or 3
				to show the annual effect of the change in units or in the unit rate, or both,
				upon the applicant's weighted cost of capital, rate base or summary of
				earnings.
Added to NAC by Pub.
				  Service Comm'n, eff. 10-25-95; 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: Small-Scale Providers of Last Resort That Are Not Competitive Suppliers › Section 703.27124 - Reliance on other data

Current through June 11, 2024
If the applicant has relied on data other than that presented
				  in the forms, statements and schedules prescribed by NAC 703.27116 to
				  703.27146, inclusive, that data must be submitted in addition to the prescribed
				  forms, statements and schedules.
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: Small-Scale Providers of Last Resort That Are Not Competitive Suppliers › Section 703.27126 - Supporting data

Current through June 11, 2024
1. The data in
				support of the proposed increase in rates must include the required recorded
				data, adjustments and other computations and information on which the applicant
				relies to justify the proposed rates.
2. Any data or summaries included in the
				application which reflect the book of accounts must be supported by accounting
				workpapers. The workpapers must contain all necessary particulars from which an
				auditor may readily identify the book data included in the filing in separate
				columns and a verification that the data is in agreement with the applicant's
				book of accounts. All forms, statements, schedules and workpapers must be
				prepared in accordance with the classifications provided in the Uniform System
				of Accounts. Workpapers in support of all adjustments, computations and other
				information included in the application must be cross-referenced, contain all
				relevant details and be available for inspection.
3. Each applicant shall prepare and maintain
				workpapers sufficient to support the application. Failure to produce promptly
				such workpapers on the request of an authorized representative of the
				Commission or the Consumer's Advocate is a cause for dismissal by the
				Commission of the application in its entirety. In addition to the workpapers,
				the following material, normally prepared by the applicant, must be made
				available for verification and analysis by the Commission's staff and the
				Consumer's Advocate. Upon request, a copy must be furnished. If required for
				the analysis, the Commission will request:
(a)
				Copies of monthly financial reports prepared for managerial purposes.
(b) Copies of the accounting analyses of
				balance sheet accounts.
(c)
				Complete trial balances of all the balance sheet accounts at the beginning and
				end of the 12 months of actual experience, and revenue and expense accounts for
				the 12 months of recorded data used for the application.
(d) Analyses of the miscellaneous revenues
				and related expenses included in the submitted results of operations.
(e) Analyses of accounts showing retained
				earnings or capital surplus.
(f)
				Copies of all relevant reports and correspondence with other regulatory
				agencies.
(g) Copies of all
				relevant reports, returns and correspondence with federal, state and local
				authorities on taxes.
(h) If not
				confidential, copies of all managerial studies, reports and letters prepared by
				employees of the provider and outside auditors.
Nevada Administrative Code › Chapter 703 - Public Utilities Commission of Nevada › APPLICATIONS FOR PRIVILEGES, RIGHTS AND AUTHORITY › Changes in Rates of Telecommunication Providers: Small-Scale Providers of Last Resort That Are Not Competitive Suppliers › Section 703.27128 - Application for change in rates which results in general change in annual revenues

Current through June 11, 2024
1. Whenever a
				small-scale provider of last resort files a request which will result in a
				general change in its annual revenues as a consequence of adjusting rates for
				existing service, the small-scale provider of last resort must submit a
				completed application, setting forth its proposed changes and the reasons for
				the changes. The application must contain recorded results of revenues,
				expenses, investments, costs of capital for the test year and normalization and
				annualization adjustments as necessary to reasonably and appropriately reflect
				the results of its operations.
2.
				The Commission will give public notice of the application in accordance with
				its regulations and procedures. The Commission will not consider a request for
				a rate increase as filed until the application is complete and ready for the
				staff's analysis.
Added to NAC by Pub.
				  Service Comm'n, eff. 10-25-95; A by Pub. Utilities Comm'n by R107-07,
				  12-4-2007; 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: Small-Scale Providers of Last Resort That Are Not Competitive Suppliers › Section 703.2713 - Service of application for change in rates; compliance with provisions regarding notice

Current through June 11, 2024
A small-scale provider of last resort shall serve a copy of
				  the application on the governing body of each county, municipality and general
				  improvement district whose residents would be affected by the proposed changes
				  in rates. The applicant must also comply with the notice provisions set forth
				  in NAC 703.27146.
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: Small-Scale Providers of Last Resort That Are Not Competitive Suppliers › Section 703.27134 - Review of application for change in rates by staff of Commission; report on consumer relations

Current through June 11, 2024
1. Upon receipt of
				an application for a change in the rates filed pursuant to NAC 703.27128 to
				703.27146, inclusive, the Commission's Division of Consumer Complaint
				Resolution will prepare a report on all service complaints received by the
				Division after the last such request by the small-scale provider of last
				resort.
2. The staff of the
				Commission will review the application to determine whether the requested
				change in rates is reasonable. The staff will conduct the review and forward
				its report on whether the change in rates is reasonable and the report on
				consumer relations to the small-scale provider of last resort for its review
				not later than 60 days after the completed application is filed.
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: Small-Scale Providers of Last Resort That Are Not Competitive Suppliers › Section 703.27136 - Hearing on application for change in rates; submission of prepared testimony

Current through June 11, 2024
1. The Commission
				will set the matter for a consumer hearing after a completed application has
				been filed.
2. The record of a
				public hearing convened solely for the purpose of receiving comments from
				customers may be reported by the Commission's sound recording equipment as
				provided in
				NRS
				703.330 under the direction of the presiding
				officer. The Commission Secretary shall file and maintain the tapes.
3. If a provider is required to present and
				justify its proposed changes in rates in a hearing, it shall submit prepared
				testimony to the Commission and all parties of record not later than 21 days
				after the Commission has ordered the matter to be set for an evidentiary
				hearing.
Added to NAC by Pub.
				  Service Comm'n, eff. 10-25-95; A by Pub. Utilities Comm'n by R107-07,
				  12-4-2007
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: Small-Scale Providers of Last Resort That Are Not Competitive Suppliers › Section 703.27138 - Determination of appropriate return on common equity

Current through June 11, 2024
1. At
				least once every 3 years, small-scale providers of last resort, the staff of
				the Commission and the Consumer's Advocate shall hold discussions to determine
				whether they can recommend:
(a) A formula to
				calculate returns on common equity;
(b) A generic return on common equity;
				or
(c) Individual returns on common
				equity,
that would be applicable to the small-scale providers of
				  last resort until the time in which the returns on common equity are next
				  established pursuant to this section. The staff of the Commission is
				  responsible for convening the discussion.