reglab/statecodes huggingface dataset:
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › DEFERRED ACCOUNTING › Section 704.120 - Adoption by reference of certain accounts from Uniform System of Accounts of Federal Energy Regulatory Commission

Current through June 11,
			 2024
1. The Commission
			 hereby adopts by reference from the Uniform System of Accounts of the Federal
			 Energy Regulatory Commission those accounts enumerated in this section as FERC
			 accounts. These accounts are contained in 18 C.F.R. Parts 101 and 201, and the
			 volume of the Code of Federal Regulations containing these Parts may be
			 purchased 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
, for the
			 price of $68. These Parts may be obtained free of charge on the Internet at
http://www.gpoaccess.gov/cfr/index.html
.
2. The following accounts are hereby adopted:
(a) Fuel for electric generation, FERC
			 Account Nos. 501 and 547.
(b) Steam
			 From Other Sources, FERC Account No. 503.
(c) Purchased power, FERC Account No.
			 555.
(d) Transmission of
			 electricity by others, FERC Account No. 565.
(e) Sales for resale, electric, FERC Account
			 No. 447.
(f) Income tax accounts,
			 electric and gas, FERC Account Nos. 190, 236, 283, 409.1, 410.1 and
			 411.1.
(g) Gas for resale, FERC
			 Account Nos. 728, 755, 760, 777, 800 to 809.2, inclusive, 811, 812 and
			 858.
(h) Sales for resale, gas,
			 FERC Account No. 483.
(i) Purchased
			 gas cost adjustments, FERC Account No. 805.1.
(j) Unrecovered purchased gas costs, FERC
			 Account No. 191.
(k) Interest and
			 dividend income, FERC Account No. 419.
(l) Other regulatory assets, electric, FERC
			 Account No. 182.3.
(m) Other
			 expenses, FERC Account No. 557.
(n)
			 Other regulatory liabilities, FERC Account No. 254.
(o) Other interest expense, FERC Account No.
			 431.
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › DEFERRED ACCOUNTING › Section 704.135 - Gas utilities: Calculation of certain base tariff energy rates and recommendation of preferred base tariff energy rate

Current through June 11,
			 2024
1. A gas utility
			 that does not make quarterly adjustments to its base tariff energy rate (BTER)
			 shall, pursuant to subsections 2 and 3, calculate a forecasted and a historic
			 base tariff energy rate for purchased gas and recommend its preferred base
			 tariff energy rate to the Commission.
2. The gas utility shall calculate a
			 forecasted base tariff energy rate based on the following formula:
Where:
PG = Sales volumes of the gas utility, including an adjustment
				for projected shrinkage in the distribution system and the consumption of gas
				by an upstream pipeline company, used to calculate purchases necessary to
				support the given level of sales for the test period expressed in
				therms.
UG = The projected weighted average unit price that will be
				paid for gas during the period in which the rate will be in effect.
SG = Actual volumes of gas sold for the test period expressed
				in therms.
FG = Fixed costs associated with the purchase of gas for the
				period in which the rate will be in effect as may be enumerated in the accounts
				specified in paragraph (g) of subsection 2 of NAC 704.120.
VG = Variable transportation costs.
TG = Distribution system shrinkage costs paid by transportation
				customers.
Then:
BTER = (PG X UG) + FG + (VG - TG) / SG
3. Except as otherwise provided in subsection
			 4, the gas utility shall calculate a historic base tariff energy rate based on
			 the following formula:
Where:
PG = Sales volumes of the gas utility, including an adjustment
				for projected shrinkage in the distribution system and the consumption of gas
				by an upstream pipeline company, used to calculate purchases necessary to
				support the given level of sales for the test period expressed in
				therms.
UG = The weighted average of the latest experienced unit prices
				paid for gas during the test period.
SG = Actual volumes of gas sold for the test period expressed
				in therms.
FG = Annualized fixed costs associated with the purchase of gas
				for the test period as may be enumerated in the accounts specified in paragraph
				(g) of subsection 2 of NAC 704.120.
VG = Variable transportation costs.
TG = Distribution system shrinkage costs paid by transportation
				customers.
Then:
BTER = (PG X UG) + FG + (VG - TG) / SG
4. A gas utility that makes quarterly
			 adjustments to its base tariff energy rate shall calculate its base tariff
			 energy rate using the methodology determined by the Commission pursuant to NAC
			 704.161.
Pub. Service Comm'n,
				Gen. Order 21 § 3.33, eff. 11-8-79; A 8-21-81-NAC A 11-3-87; A by Pub.
				Utilities Comm'n by R100-01, 12-17-2001; R084-05, 10-31-2005; R202-05,
				11-13-2006; R076-11, 5-30-2012
NRS
				  703.025,
				  704.110,
				  704.185,
				  704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › DEFERRED ACCOUNTING › Section 704.145 - Additional requirements for deferred energy accounts; accounts relating to income taxes

Current through June 11,
			 2024
1. FERC Account No.
			 182.3 or, if appropriate, FERC Account Nos. 254 and 557 must be used in Nevada
			 jurisdictional electric operations for deferred energy accounting to record
			 monthly entries in the manner prescribed in NAC 704.101 and 704.105.
2. FERC Account Nos. 191 and 805.1 must be
			 used in Nevada jurisdictional gas operations to record the monthly entries in
			 the manner prescribed in NAC 704.101 and 704.105.
3. The contra entries to the deferred energy
			 accounts referred to in subsections 1 and 2 must be made to a subaccount of
			 FERC Account No. 557, for electric cost differentials, and FERC Account No.
			 805.1, for gas cost differentials.
4. The income tax effect applicable to the
			 debit and credit entries to the deferred energy accounts set forth in NAC
			 704.023 to 704.195, inclusive, must be recorded in the following FERC accounts:
(a) FERC Account No. 410.1 -Provision for deferred income
						taxes, utility operating income.
(b) FERC Account No. 283 -Accumulated deferred income
						taxes, other.
(c) FERC Account No. 411.1 -Provision for deferred income
						taxes, credit, utility operating income.
(d) FERC Account No. 190 -Accumulated deferred income
						taxes.
(e) FERC Account No. 409.1 -Income taxes, utility
						operating income.
(f) FERC Account No. 236 -Taxes accrued.
These accounts must be maintained so as to separate the income
				tax effect between electric and gas operations. The accounts must be maintained
				in a manner consistent with FERC Account No. 191, for gas operations, and FERC
				Account No. 182.3 or 254, for electric operations.
Pub. Service Comm'n,
				Gen. Order 21 § 4.0, eff. 11-8-79; A 8-21-81-NAC A 11-3-87; A by Pub.
				Utilities Comm'n by R100-01, 12-17-2001; R071-07, 10-31-2007; R051-09,
				1-28-2010
NRS
				  703.025,
				  704.185,
				  704.187,
				  704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › DEFERRED ACCOUNTING › Section 704.150 - Carrying charges

Current through June 11,
			 2024
1. Except as
			 otherwise provided in subsection 3, a carrying charge must be computed on the
			 current average monthly debit balance in the subaccount of FERC Account No.
			 182.3 or credit balance in the subaccount of FERC Account No. 254, for electric
			 operations, or FERC Account No. 191, for gas operations, and must be
			 respectively debited or credited to the account at the carrying charge rate of
			 one-twelfth of the overall rate of return as authorized by the Commission for
			 the particular department or division of the electric utility or gas utility,
			 adjusted for the federal income tax applicable to the equity component of the
			 overall rate of return computed at the applicable statutory rate. The rate of
			 the carrying charge must be applied to the entire balance in the subaccount of
			 FERC Account No. 182.3 or the subaccount of FERC Account No. 254, for electric
			 operations, or FERC Account No. 191, for gas operations, net of applicable
			 accumulated deferred income taxes, as follows:
Carrying charge = (carrying charge rate) x (average deferred
				energy balance for the month) x (1 - statutory income tax rate)
2. The contra entries for the
			 carrying charge must be made to:
(a) FERC
			 Account No. 419, if a credit; or
(b) FERC Account No. 431, if a
			 debit.
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › DEFERRED ACCOUNTING › Section 704.161 - Gas utilities: Application to make quarterly adjustments to base tariff energy rate

Current through June 11,
			 2024
1. Before a gas
			 utility which purchases natural gas for resale may make quarterly adjustments
			 to its base tariff energy rate, the utility must file an application pursuant
			 to subsection 8 of
			 NRS
			 704.110 and must receive approval from the
			 Commission to adjust its base tariff energy rate on a quarterly basis between
			 annual rate adjustment applications.
2. The application described in subsection 1
			 must include, without limitation:
(a) The
			 rationale in support of the decision of the gas utility to apply to the
			 Commission for approval to implement quarterly adjustments to its base tariff
			 energy rate;
(b) The proposed
			 filing dates and effective dates for each of the quarterly adjustments to its
			 base tariff energy rate;
(c) The
			 proposed filing date and effective date for the annual rate adjustment
			 application;
(d) The methodology
			 proposed to be used to calculate the quarterly adjustments to its base tariff
			 energy rate and the rationale supporting the selection of the methodology;
			 and
(e) The amount of the proposed
			 initial quarterly adjustment to the base tariff energy rate.
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › DEFERRED ACCOUNTING › Section 704.166 - Gas utilities: Application to terminate quarterly adjustments to base tariff energy rate and to establish base tariff energy rate

Current through
			 June 11, 2024
1. A gas
			 utility may file an application requesting approval to terminate its authority
			 to make quarterly adjustments to its base tariff energy rate and to establish
			 its base tariff energy rate pursuant to NAC 704.116 or 704.117. The gas utility
			 may cease making quarterly adjustments to its base tariff energy rate upon
			 authorization from the Commission.
2. The application submitted pursuant to
			 subsection 1 must include, without limitation:
(a) The rationale supporting the request to
			 terminate the utility's authority to make quarterly adjustments to its base
			 tariff energy rate;
(b) The
			 proposed effective date of the transition; and
(c) If applicable, the proposed base tariff
			 energy rate calculated pursuant to NAC 704.135.
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › DEFERRED ACCOUNTING › Section 704.195 - Monthly reports

Current through June 11,
			 2024
1. Not later than
			 45 days after the end of each month in every deferred energy period, each
			 electric utility and gas utility shall submit to the Commission a report
			 containing all transactions and calculations affecting the deferred energy
			 accounts. The monthly reports must include any other information or data
			 required by the Commission to expedite or facilitate the deferred energy
			 application or annual rate adjustment application and hearing necessary to
			 clear the balances of deferred energy accounts.
2. Each electric utility shall submit in its
			 monthly reports for electric operations the monthly cost of all energy
			 generated and purchased, indicating:
(a) The
			 number of megawatt-hours generated as to quantity, cost and type of fuel used
			 in each generating unit;
(b) The
			 number of megawatt-hours purchased and the cost, including demand charges, for
			 each supplier by rate schedule or contract;
(c) The number of megawatt-hours delivered by
			 a renewable energy facility owned by the electric utility and the cost charged
			 based on a just and reasonable price established by the Commission pursuant to
			 NRS
			 704.752; and
(d) The basis of charges and data supporting
			 those charges.
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › DEFERRED ACCOUNTING › Section 704.Sec. 1 - NEW

Current
			 through June 11, 2024
Chapter 704 of NAC is hereby amended by adding thereto the
				provisions set forth as sections 2 to 6, inclusive, of this
				regulation.
Added to NAC by Pub. Utilities Comm'n by
				R027-20A,
				eff. 10/9/2021
NRS
				703.025 and
				704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › DEFERRED ACCOUNTING › Section 704.Sec. 2.2 - NEW

Current
			 through June 11, 2024
1.
			 A request filed with the Commission to establish a just and reasonable price
			 for the energy produced by a renewable energy facility pursuant to
			 NRS
			 704.752, must include, without limitation:
(a) A brief description of the renewable
			 energy facility which includes, without limitation:
(1) The generating capacity of the renewable
			 energy facility;
(2) The technical
			 and operational characteristics of the renewable energy facility; and
(3) The geographical location of the
			 renewable energy facility;
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › DEFERRED ACCOUNTING › Section 704.Sec. 3.2 - NEW

Current
			 through June 11, 2024
The Commission may determine a competitive market price for the
				energy produced by a renewable energy facility pursuant to
				NRS
				704.752 based on, without limitation:
1. The price and performance terms and
			 conditions recommended by the utility or another party as compared to the price
			 and performance terms and conditions of energy and ancillary services from all
			 conforming, substantially similar technology bids received by the utility in
			 reasonably contemporaneous renewable energy requests for proposals;
2. Projections of market trends for the price
			 of energy produced by similar renewable energy facilities;
3. Relative performance capabilities of the
			 renewable energy facility as compared with the renewable energy facilities
			 referenced in subsections 1 and 2;
4. Relative design differences, including,
			 without limitation, size, between the renewable energy facility and the
			 renewable energy facilities referenced in subsections 1 and 2; and
5. Whether the energy and ancillary services
			 produced by the renewable energy facility are consistent with the resource
			 needs of the utility and the customers of the utility.
Added to NAC by Pub. Utilities Comm'n by
				R027-20A,
				eff. 10/9/2021
NRS
				703.025,
				704.210
				and
				704.752
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › DEFERRED ACCOUNTING › Section 704.Sec. 4.2 - NEW

Current
			 through June 11, 2024
1.
			 If the Commission approves a request to establish a just and reasonable price
			 for the energy produced by a renewable energy facility filed with the
			 Commission pursuant to
			 NRS
			 704.752, the Commission will include in an
			 order approving or modifying the resource plan filed by the utility or an
			 amendment to such a plan:
(a) A provision
			 requiring the utility to exclude any capital investment made by utility in the
			 renewable energy facility from the rate base of the utility and all expenses
			 associated with such facility from the revenue requirement of the
			 utility;
(b) Performance terms and
			 conditions for the generation and sale of energy from the renewable energy
			 facility;
(c) The term during which
			 the utility may recover the just and reasonable price for the energy produced
			 by a renewable energy facility as established by the Commission through the
			 mechanism set forth in
			 NRS
			 704.187;
(d) A finding of whether the utility has
			 provided a valid comparison of the rate impact on customers of the utility
			 between:
(1) Ownership of the renewable energy
			 facility by the utility pursuant to
			 NRS
			 704.752; and
(2) Inclusion of the renewable energy
			 facility within the rate base of the utility or utilities; and
(e) The findings required by
			 subsection 5 of
			 NRS
			 704.752.
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › DEFERRED ACCOUNTING › Section 704.Sec. 5.2 - NEW

Current
			 through June 11, 2024
1.
			 In addition to the information required pursuant to
			 NRS
			 704.753, the notice described in
			 NRS
			 704.753 must include, without limitation:
(a) Any information necessary to ensure that
			 the renewable energy facility is not public utility property as defined in
			 section 168(i) of the Internal Revenue Code,
			 26 U.S.C. §
										168(i); and
(b) A document listing all surviving terms
			 and conditions of the agreement for the purchase of electricity included as
			 part of the plan for the purchase of electricity approved by the Commission
			 pursuant to
			 NRS
			 704.751, which the utility assumes,
			 including, without limitation, the price of the electricity generated and the
			 duration of the term.
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › DEFERRED ACCOUNTING › Section 704.Sec. 6.2 - NEW

Current
			 through June 11, 2024
"Renewable energy" has the meaning ascribed to it in
				NRS
				704.7715.
Added to NAC by Pub. Utilities Comm'n by
				R027-20A,
				eff. 10/9/2021
NRS
				703.025 and
				704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › RECOVERY OF VARIABLE INTEREST EXPENSE OR DIVIDENDS › Section 704.210 - Definitions

Current through June 11, 2024
As used in NAC 704.210 to 704.222, inclusive, unless the
				context otherwise requires, the words and terms defined in NAC 704.211 to
				704.216, inclusive, have the meanings ascribed to them in those
				sections.
Added to NAC by Pub.
				Service Comm'n, eff. 3-3-92
NRS
				  703.025,
				  704.210,
				  704.324
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › RECOVERY OF VARIABLE INTEREST EXPENSE OR DIVIDENDS › Section 704.211 - "Amortization period" defined

Current through June 11,
			 2024
"Amortization period" has the meaning ascribed to it in NAC
				704.030.
Added to NAC by Pub.
				Service Comm'n, eff. 3-3-92
NRS
				  703.025,
				  704.210,
				  704.324
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › RECOVERY OF VARIABLE INTEREST EXPENSE OR DIVIDENDS › Section 704.212 - "Deferred energy accounting adjustment" defined

Current through
			 June 11, 2024
"Deferred energy accounting adjustment" has the meaning
				ascribed to it in NAC 704.037.
Added to NAC by Pub.
				Service Comm'n, eff. 3-3-92
NRS
				  703.025,
				  704.210,
				  704.324
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › RECOVERY OF VARIABLE INTEREST EXPENSE OR DIVIDENDS › Section 704.213 - "FERC account" defined

Current through June 11,
			 2024
"FERC account" has the meaning ascribed to it in NAC
				704.055.
Added to NAC by Pub.
				Service Comm'n, eff. 3-3-92
NRS
				  703.025,
				  704.210,
				  704.324
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › RECOVERY OF VARIABLE INTEREST EXPENSE OR DIVIDENDS › Section 704.214 - "Test period" defined

Current through June 11,
			 2024
"Test period" has the meaning ascribed to it in NAC
				704.063.
Added to NAC by Pub.
				Service Comm'n, eff. 3-3-92
NRS
				  703.025,
				  704.210,
				  704.324
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › RECOVERY OF VARIABLE INTEREST EXPENSE OR DIVIDENDS › Section 704.215 - "Weighted average variable interest or dividend rate" defined

Current through June 11, 2024
"Weighted average variable interest or dividend rate" means the
				weighted average of the rates over the 12-month test period for all outstanding
				variable rate securities issued by the utility and included in the Nevada
				jurisdictional capital structure, as approved in the last general rate case or
				other proceeding if stipulated by the parties and accepted by the
				Commission.
Added to NAC by Pub.
				Service Comm'n, eff. 3-3-92
NRS
				  703.025,
				  704.210,
				  704.324
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › RECOVERY OF VARIABLE INTEREST EXPENSE OR DIVIDENDS › Section 704.216 - "Utility" defined

Current through June 11,
			 2024
"Utility" means a public utility, as defined in
				NRS
				704.020.
Added to NAC by Pub.
				Service Comm'n, eff. 3-3-92
NRS
				  703.025,
				  704.210,
				  704.324
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › RECOVERY OF VARIABLE INTEREST EXPENSE OR DIVIDENDS › Section 704.217 - Application to recover deferred variable interest expense or dividends: Filing and contents

Current through June 11,
			 2024
1. A utility that
			 recovers its fuel costs through either an annual rate adjustment or a deferred
			 energy application may file an application to recover deferred variable
			 interest expense or dividends and to update the level of variable interest
			 expense or dividends included in the current rates within 45 days after the end
			 of the utility's test period or concurrent with its annual rate adjustment
			 application, whichever is applicable. An application may not be filed more than
			 once during a calendar year.
2. The
			 application must include:
(a) A request for
			 approval to adopt the procedure;
(b) A calculation of the weighted average
			 variable interest or dividend rate;
(c) A calculation of the net change in the
			 base tariff general rate resulting from changes in the weighted average
			 variable interest or dividend rate; and
(d) A calculation of the net change in the
			 base tariff general rate resulting from changes in accumulation of deferred
			 interest.
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › RECOVERY OF VARIABLE INTEREST EXPENSE OR DIVIDENDS › Section 704.218 - Calculation of revenues and expenses related to allowable variable interest expense or dividends

Current through June 11,
			 2024
1. A utility which
			 plans to seek recovery of variable interest expense or dividends shall
			 calculate revenues and expenses related to allowable variable interest expense
			 or dividends as follows:
(a) The currently
			 recoverable variable interest expense or dividends must be calculated each
			 month by multiplying the last authorized rate base by one-twelfth of the last
			 authorized weighted average variable interest or dividend rate.
(b) The difference between the currently
			 recoverable expense and the current month's weighted average variable rate
			 multiplied by the last authorized rate base must be recorded in a subaccount of
			 FERC Account No. 182.3 or 254, whichever is applicable, with the offsetting
			 amount recorded in FERC Account No. 407.3 or 407.4, whichever is applicable.
			 The current month's weighted average variable rate is the current rate for all
			 outstanding variable rate securities issued by the utility and included in the
			 Nevada jurisdictional capital structure, as approved in the last general rate
			 case or other proceeding.
(c)
			 Whenever a new weighted average variable interest or dividend rate is
			 authorized, revenues must be increased or decreased annually to match changes
			 in allowable interest expense or dividends by adjusting the base tariff general
			 rate based on the following formula:
1BTGR(new) = 1BTGR(prior) ± 1BTGR
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › RECOVERY OF VARIABLE INTEREST EXPENSE OR DIVIDENDS › Section 704.219 - Calculation of revenues and expenses related to accumulation of deferred variable interest or dividends

Current through June 11,
			 2024
1. A utility which
			 plans to seek recovery of variable interest expense or dividends shall
			 calculate revenues and expenses related to the accumulation of deferred
			 variable interest or dividends as follows:
(a) Monthly amortization revenues must be
			 credited or debited to FERC Account No. 182.3 or to FERC Account No. 254,
			 whichever is applicable, based on the following formula:
2BTGR X BU(new)
(b) A corresponding debit or credit must be
			 transferred from the subaccount of FERC Account No. 182.3 or from FERC Account
			 No. 254, whichever is applicable, to a subaccount of FERC Account No. 407.3 or
			 407.4, whichever is applicable.
(c)
			 Whenever a new accumulation of deferred interest is authorized, revenues must
			 be increased or decreased annually to match changes in accumulation of deferred
			 variable interest by adjusting the base tariff general rate based on the
			 following formula:
2BTGR(new) = 2BTGR(prior) ± 2BTGR
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › RECOVERY OF VARIABLE INTEREST EXPENSE OR DIVIDENDS › Section 704.220 - Computation of carrying charge

Current through June 11,
			 2024
A utility which plans to seek recovery of variable interest
				expense or dividends shall compute a carrying charge on the average monthly
				debit or credit balance in the subaccount of FERC Account No. 182.3 or in FERC
				Account No. 254, whichever is applicable, at the end of each month as
				follows:
1. The carrying charge must
			 be debited or credited to the subaccount of FERC Account No. 182.3 or to FERC
			 Account No. 254, whichever is applicable, at the rate of one-twelfth of the
			 overall rate of the return which was last authorized by the Commission for the
			 particular department or division of the utility, adjusted for federal income
			 tax applicable to the equity component of the overall rate of return computed
			 at the applicable statutory rate. The rate of carrying charge must be applied
			 to the entire balance in the subaccount or account, net of applicable
			 accumulated deferred income taxes, as follows:
Carrying charge = (carrying charge rate) X (average deferred
				variable interest expense balance for the month) X (1 - statutory income tax
				rate)
2. The contra entries
			 for the carrying charge must be made to an appropriate subaccount of FERC
			 Account No. 419 (Interest and Dividend Income) or FERC Account No. 431 (Other
			 Interest Expense).
3. All carrying
			 charges must be recorded in a separate subaccount entitled Carrying Charge for
			 Recovery of Variable Interest Expense or Dividends.
Added to NAC by Pub.
				Service Comm'n, eff. 3-3-92; A by Pub. Utilities Comm'n by R051-09,
				1-28-2010
NRS
				  703.025,
				  704.210,
				  704.324
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › RECOVERY OF VARIABLE INTEREST EXPENSE OR DIVIDENDS › Section 704.221 - Limit on recovery of debit balance in subaccount for deferred variable interest expense

Current through June 11,
			 2024
The recovery of a debit balance in the subaccount for the
				deferred variable interest expense must be limited to the most recently
				authorized Nevada jurisdictional rate of return adjusted for the changes in the
				weighted average variable interest or dividend rate for the specific operation
				of the utility. If the Nevada jurisdictional rate of return submitted for a
				utility's operating department exceeds the most recently adjusted authorized
				rate of return for the utility, an amount equal to the amount which exceeds the
				utility's last authorized rate of return or the balance in the subaccount of
				FERC Account No. 186, whichever is less, must be written off to the appropriate
				interest expense account.
Added to NAC by Pub.
				Service Comm'n, eff. 3-3-92
NRS
				  703.025,
				  704.210,
				  704.324
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › RECOVERY OF VARIABLE INTEREST EXPENSE OR DIVIDENDS › Section 704.222 - Effective date of change in rate

Current through June 11,
			 2024
The changes in rates authorized by NAC 704.218 and 704.219 are
				effective at the same time as a change in the rates resulting from a general
				rate case, an annual rate adjustment or a deferred energy accounting
				adjustment, unless the Commission authorizes a different effective
				date.
Added to NAC by Pub.
				Service Comm'n, eff. 3-3-92; A by Pub. Utilities Comm'n by R051-09,
				1-28-2010
NRS
				  703.025,
				  704.210,
				  704.324
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › ANNUAL REPORTS › Section 704.225 - Submission; contents

Current through June 11,
			 2024
1. Except as
			 otherwise provided in this subsection, each entity described in subsection 1 of
			 NRS
			 703.191 shall submit to the Commission an
			 annual report on or before May 15 of the year following the year for which the
			 annual report is filed. A telecommunication provider is not required to submit
			 an annual report pursuant to this section and shall submit an annual report
			 pursuant to NAC 704.7483.
2. An
			 entity submitting an annual report pursuant to subsection 1 shall include in
			 the annual report:
(a) A statement of
			 income;
(b) A balance
			 sheet;
(c) A statement of
			 intrastate revenue;
(d) The number
			 of customers served by the entity; and
(e) Any additional information requested by
			 the Commission pursuant to subsection 3.
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › REPORTS OF ACCIDENTS › Section 704.228 - Definitions

Current through June 11, 2024
As used in NAC 704.228 to 704.250, inclusive, unless the
				context otherwise requires, the words and terms defined in NAC 704.230, 704.231
				and 704.232 have the meanings ascribed to them in those sections.
Added to NAC by Pub.
				Utilities Comm'n by R084-10, eff. 12-16-2010
NRS
				  703.025,
				  704.190,
				  704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › REPORTS OF ACCIDENTS › Section 704.230 - "Accident" defined

Current through June 11,
			 2024
1. "Accident"
			 means:
(a) Any occurrence or condition
			 directly or indirectly arising from or connected with the maintenance or
			 operation of the premises, plant, instrumentality, or facilities of any public
			 utility which has resulted in:
(1) The loss
			 of human life;
(2) Injury to a
			 person requiring inpatient hospitalization; or
(3) Estimated property damage to utility
			 facilities or to the property of others, or both, in the amount of $50,000 or
			 more; and
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › REPORTS OF ACCIDENTS › Section 704.231 - "Estimated property damage" defined

Current through June 11,
			 2024
"Estimated property damage" means all costs related to an
				accident, including, but not limited to:
1. Labor;
2. Materials;
3. Transportation;
4. Temporary paving repair; and
5. Lost commodity.
Added to NAC by Pub.
				Utilities Comm'n by R084-10, eff. 12-16-2010
NRS
				  703.025,
				  704.190,
				  704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › REPORTS OF ACCIDENTS › Section 704.232 - "Pipeline" defined

Current through June 11,
			 2024
"Pipeline" has the meaning ascribed to it in
				49
				C.F.R. §
									191.3, as adopted by reference
				in NAC 704.460.
Added to NAC by Pub.
				Utilities Comm'n by R084-10, eff. 12-16-2010
NRS
				  703.025,
				  704.190,
				  704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › REPORTS OF ACCIDENTS › Section 704.235 - Exemptions

Current through June 11, 2024
The provisions of NAC 704.228 to 704.250, inclusive, do not
				apply to any common carrier engaged in the transportation of passengers or
				property by rail, except that:
1. The
			 railroads shall provide the Commission with immediate telephonic notice of an
			 accident involving the loss of human life; and
2. The railroads shall furnish to the
			 Commission copies of accident or incident reports filed with the Federal
			 Railroad Administration pursuant to regulations issued under the Federal
			 Railroad Safety Act of 1970 and the Accidents Reports Act.
Pub. Service Comm'n,
				Gen. Order 19 Rule 104, eff. 6-9-77-NAC A by Pub. Utilities Comm'n by R084-10,
				12-16-2010
NRS
				  703.025,
				  704.190,
				  704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › REPORTS OF ACCIDENTS › Section 704.240 - Initial report: Submission; designated employee

Current
			 through June 11, 2024
1.
			 At the earliest practicable moment following the discovery of an accident, but
			 not later than 4 hours after discovery, a public utility shall submit an
			 initial report of the accident to the person designated by the Regulatory
			 Operations Staff of the Commission to receive such reports. The initial report
			 must be submitted by telephone, electronic mail or a web-based reporting system
			 established by the Regulatory Operations Staff of the Commission.
2. Each utility shall have at least one
			 employee designated to report accidents and, in the event that all designated
			 employees are unavailable, shall designate a substitute.
3. As used in this section, "discovery" means
			 whenever any employee designated by the utility to report accidents to the
			 Commission first obtains knowledge of an accident and has determined that the
			 criteria for an accident have been satisfied.
Pub. Service Comm'n,
				Gen. Order 19 Rules 106 & 107, eff. 6-9-77-NAC A by Pub. Utilities Comm'n
				by R084-10, 12-16-2010
NRS
				  703.025,
				  704.190,
				  704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › REPORTS OF ACCIDENTS › Section 704.245 - Initial report: Contents; confidentiality

Current through June
			 11, 2024
1. The initial
			 report required by NAC 704.240 must include the following information to the
			 extent that the information is available to the employee of the utility making
			 the initial report:
(a) The name and
			 principal business address of the utility.
(b) The name and position of the employee of
			 the utility making the report.
(c)
			 The estimated date and time of the accident.
(d) The date and time of the discovery of the
			 accident by the utility.
(e) The
			 approximate location of the accident.
(f) A description of the accident.
(g) The approximate number of fatalities or
			 injuries.
(h) A description of the
			 apparent cause of the accident.
(i)
			 The estimated number of structures evacuated.
(j) The estimated number of persons
			 evacuated.
(k) The estimated number
			 of customers affected by any service outage. If the accident results in a
			 significant service outage as defined in NAC 704.2565, the utility shall also
			 supply all the information required in NAC 704.258 not otherwise required by
			 this section.
(l) A description of
			 property damage which has occurred, or which may be anticipated, as a result of
			 the accident.
(m) A description of
			 the steps being taken or contemplated by the utility to prevent further
			 property damage or personal injury from occurring.
(n) Any additional information deemed
			 necessary to apprise the Regulatory Operations Staff of the Commission properly
			 of the details of the accident.
(o)
			 The names and telephone numbers of the personnel of the utility who may be
			 contacted if further information regarding the accident is required.
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › REPORTS OF ACCIDENTS › Section 704.250 - Submission of final report and additional information; rescission of initial report

Current through June 11,
			 2024
1. A utility shall
			 submit a final report of each accident to the Commission within 30 calendar
			 days after submitting the initial report required by NAC 704.240.
2. Except as otherwise provided in subsection
			 3, a utility shall submit the final report on the form entitled "Public Utility
			 Accident Report," which is available from the Commission.
3. A gas utility whose accident results in a
			 notification to the United States Department of Transportation shall submit the
			 final report on the form prescribed for a gas distribution pipeline system
			 incident report (Form PHMSA F 7100.1 ) or the form prescribed for a gas
			 transmission and gathering systems incident report (Form PHMSA F 7100.2 ) by
			 the Pipeline and Hazardous Materials Safety Administration of the United States
			 Department of Transportation.
4. If
			 any of the information required is not readily available to the utility at the
			 time the final report is submitted to the Commission, the utility shall briefly
			 explain its reasons and shall submit the additional information to the
			 Commission as soon as it becomes available to the utility.
5. If the information required has not been
			 submitted to the Commission within 3 months after the date of the final report,
			 the utility shall submit a status report in writing to the Commission setting
			 forth the actions taken or contemplated by the utility to obtain the
			 information and the estimated date of submission of the information. Status
			 reports must be submitted by the utility at 3-month intervals until all of the
			 information has been submitted to the Commission.
6. If the utility determines after further
			 investigation that the incident was not an accident, the utility shall submit a
			 rescission of the initial report to the Regulatory Operations Staff of the
			 Commission within 7 calendar days after the discovery of the nature of the
			 incident and in the same manner in which the utility notified the Commission of
			 the incident. The rescission shall include an explanation of the basis for the
			 rescission.
Pub. Service Comm'n,
				Gen. Order 19 Rule 109, eff. 6-9-77-NAC A by Pub. Utilities Comm'n by R084-10,
				12-16-2010
NRS
				  703.025,
				  704.190,
				  704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › REPORTS OF SIGNIFICANT SERVICE OUTAGES › Section 704.2555 - Definitions

Current through June 11, 2024
As used in NAC 704.2555 to 704.2595, inclusive, unless the
				context otherwise requires, the words and terms defined in NAC 704.256 and
				704.2565 have the meanings ascribed to them in those sections.
Added to NAC by Pub.
				Utilities Comm'n by R084-10, eff. 12-16-2010
NRS
				  703.025,
				  704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › REPORTS OF SIGNIFICANT SERVICE OUTAGES › Section 704.256 - "Pipeline" defined

Current through June 11,
			 2024
"Pipeline" has the meaning ascribed to it in
				49
				C.F.R. §
									191.3, as adopted by reference
				in NAC 704.460.
Added to NAC by Pub.
				Utilities Comm'n by R084-10, eff. 12-16-2010
NRS
				  703.025,
				  704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › REPORTS OF SIGNIFICANT SERVICE OUTAGES › Section 704.2565 - "Significant service outage" defined

Current through June 11,
			 2024
"Significant service outage" means:
1. For an electric utility, a forced outage
			 of at least 3,000 customer hours or any outage lasting more than 10 hours that
			 affects at least 50 customers.
2.
			 For a public utility that provides telecommunication services and which owns,
			 operates, leases or otherwise utilizes facilities in Nevada and has more than
			 20,000 access lines, any outage lasting more than 30 minutes that:
(a) In a city whose population is 20,000 or
			 more or in an unincorporated area of a county if the population of the entire
			 unincorporated area of the county is 20,000 or more, potentially affects at
			 least 900,000 user minutes of telecommunication service in Nevada as defined in
			 47
			 C.F.R. §
										4.7(e);
(b) In a city whose population is less than
			 20,000 or in an unincorporated area of a county if the population of the entire
			 unincorporated area of the county is less than 20,000, potentially affects at
			 least 30,000 user minutes of telecommunication service in Nevada as defined in
			 47
			 C.F.R. §
										4.7(e);
(c) Potentially affects at least 667 OC3
			 minutes in Nevada as defined in
			 47
			 C.F.R. §
										4.7(d);
(d) Potentially affects any special offices
			 and facilities in Nevada as defined in
			 47
			 C.F.R. §
										4.5(a) to (d),
			 inclusive; or
(e) Potentially
			 affects a 911 special facility in Nevada as defined in
			 47
			 C.F.R. §
										4.5(e).
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › REPORTS OF SIGNIFICANT SERVICE OUTAGES › Section 704.257 - Annual certification of population by Commission

Current
			 through June 11, 2024
For the purposes of subsection 2 of NAC 704.2565, the
				Commission will annually certify the population of:
1. Each city in this State; and
2. The entire unincorporated area of each
			 county in this State.
Added to NAC by Pub.
				Utilities Comm'n by R084-10, eff. 12-16-2010
NRS
				  703.025,
				  704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › REPORTS OF SIGNIFICANT SERVICE OUTAGES › Section 704.2575 - Initial report: Submission; designated employee

Current
			 through June 11, 2024
1.
			 At the earliest practicable moment following the discovery of a significant
			 service outage, but not later than 4 hours after discovery, a utility shall
			 submit an initial report of the significant service outage to the person
			 designated by the Regulatory Operations Staff of the Commission to receive such
			 reports. The initial report shall be submitted by telephone, electronic mail or
			 a web-based reporting system established by the Regulatory Operations Staff of
			 the Commission.
2. Each utility
			 shall have at least one employee designated to report significant service
			 outages and, in the event that all designated employees are unavailable, shall
			 designate a substitute.
3. As used
			 in this section, "discovery" means whenever any employee designated by the
			 utility to report significant service outages to the Commission first obtains
			 knowledge of a significant service outage and has determined that the criteria
			 for a significant service outage have been satisfied.
Added to NAC by Pub.
				Utilities Comm'n by R084-10, eff. 12-16-2010
NRS
				  703.025,
				  704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › REPORTS OF SIGNIFICANT SERVICE OUTAGES › Section 704.258 - Initial report: Contents; confidentiality

Current through June
			 11, 2024
1. The initial
			 report required by NAC 704.2575 must include the following information to the
			 extent that the information is available to the representative of the utility
			 making the initial report:
(a) The name and
			 principal business address of the utility.
(b) The name and position of the
			 representative of the utility making the initial report.
(c) The approximate geographic area affected
			 by the significant service outage.
(d) The estimated number of customers
			 affected by the significant service outage.
(e) The approximate date, time and duration
			 of the significant service outage.
(f) The date and time of discovery of the
			 significant service outage.
(g) The
			 apparent cause of the significant service outage.
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › REPORTS OF SIGNIFICANT SERVICE OUTAGES › Section 704.2585 - Submission of final report and additional information; rescission of initial report

Current through June 11,
			 2024
1. A utility shall
			 submit a final report of each significant service outage to the Commission
			 within 30 calendar days after submitting the initial report required by NAC
			 704.2575.
2. A utility shall submit
			 the final report on the form entitled "Public Utility Significant Service
			 Outage Report," which is available from the Commission.
3. If any of the information required is not
			 readily available to the utility at the time the final report is submitted to
			 the Commission, the utility shall briefly explain its reasons and shall submit
			 the additional information to the Commission as soon as it becomes available to
			 the utility.
4. If the information
			 required has not been submitted to the Commission within 3 months after the
			 date of the final report, the utility shall submit a status report in writing
			 to the Commission setting forth the actions taken or contemplated by the
			 utility to obtain the information and the estimated date of submission of the
			 information. Status reports must be submitted by the utility at 3-month
			 intervals until all of the information has been submitted to the
			 Commission.
5. If the utility
			 determines after further investigation that the service outage was not a
			 significant service outage, the utility shall submit a rescission of the
			 initial report to the Regulatory Operations Staff of the Commission within 7
			 calendar days after the discovery of the nature of the service outage and in
			 the same manner in which the utility notified the Commission of the service
			 outage. The rescission shall include an explanation of the basis for the
			 rescission.
Added to NAC by Pub.
				Utilities Comm'n by R084-10, eff. 12-16-2010
NRS
				  703.025,
				  704.210
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › REPORTS OF SIGNIFICANT SERVICE OUTAGES › Section 704.259 - Electric utilities: Quarterly reports

Current through June 11,
			 2024
1. An electric
			 utility shall submit a quarterly report to the Regulatory Operations Staff of
			 the Commission within 90 days after the end of each calendar year quarter for
			 all service outages, including, without limitation, a significant service
			 outage, which occurred in that calendar year quarter.
2. The quarterly report must include the
			 following information for each service outage:
(a) The geographic area of the service
			 outage;
(b) The number of customers
			 affected by the service outage;
(c)
			 The date, time and duration of the service outage; and
(d) The cause of the service
			 outage.
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › REPORTS OF SIGNIFICANT SERVICE OUTAGES › Section 704.2595 - Water utilities: Notification of certain scheduled maintenance

Current through June 11, 2024
1. A water utility shall notify the
			 Regulatory Operations Staff of the Commission by telephone or electronic mail,
			 or both, at least 24 hours before any scheduled maintenance that will:
(a) Last more than 6 hours; or
(b) Result in water pressure of less than 5
			 pounds per square inch in any water distribution main and affect service to 50
			 or more customers.
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › DISCLOSURES TO CUSTOMERS BY CERTAIN ELECTRIC UTILITIES › Section 704.2761 - Definitions

Current through June 11, 2024
As used in NAC 704.2761 to 704.2787, inclusive, unless the
				context otherwise requires, the words and terms defined in NAC 704.2763 to
				704.2777, inclusive, have the meanings ascribed to them in those
				sections.
Added to NAC by Pub.
				Utilities Comm'n by R145-01, eff. 1-22-2002
NRS
				  703.025,
				  704.210,
				  704.763
Nevada Administrative Code › Chapter 704 - Regulation of Public Utilities Generally › DISCLOSURES TO CUSTOMERS BY CERTAIN ELECTRIC UTILITIES › Section 704.2763 - "Biofuel" defined

Current through June 11,
			 2024
"Biofuel" means any alcohol, ether, ester or other chemical
				compound made from herbaceous plants, woody plants or organic waste.
Added to NAC by Pub.
				Utilities Comm'n by R145-01, eff. 1-22-2002
NRS
				  703.025,
				  704.210,
				  704.763