Nevada Administrative Code
Chapter 704 - Regulation of Public Utilities Generally
ACCOUNTING PRACTICES AND RATE MAKING FOR CERTAIN UTILITIES
Adjustment of Rates in Conformity With Federal Tax Reform
Section 704.6516 - "Reverse" defined
Universal Citation: NV Admin Code 704.6516
Current through December 31, 2024
"Reverse" means the date certain when for a certain depreciable plant asset or vintage group of assets, the amount of book depreciation first exceeds tax depreciation.
Added to NAC by Pub. Service Comm'n, eff. 8-31-89
NRS 703.025, 704.210
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