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 703.27144 - Certified adjustments
Universal Citation: NV Admin Code 703.27144
Current through December 31, 2024
1. The applicant may certify in Form H 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 any rate increase in Form H include, but are not limited to:
(a) The cost of new securities, as defined in NRS 704.322, and the associated interest expense as an adjustment to the calculation of federal income tax;
(b) Adjustments in the rate base that reflect increased investments in facilities used and useful in the operations of the small-scale provider of last resort 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, including:
(1) Labor costs, pensions, benefits and taxes, if 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.
2. Each adjustment must also include a calculation of the appropriate federal income tax.
Added to NAC by Pub. Service Comm'n, eff. 10-25-95; A by Pub. Utilities Comm'n by R136-07, 1-30-2008; R036-09, 11-25-2009
NRS 703.025, 704.210
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