Nevada Administrative Code
Chapter 704 - Regulation of Public Utilities Generally
ACCOUNTING PRACTICES AND RATE MAKING FOR CERTAIN UTILITIES
Adjustment of Rates in Conformity With Federal Tax Reform
Section 704.6538 - Capitalization and inclusion in inventory costs of certain expenses
Universal Citation: NV Admin Code 704.6538
Current through December 31, 2024
The Commission hereby adopts by reference section 263A, "Capitalization and Inclusion in Inventory Costs of Certain Expenses," of the Internal Revenue Code, 26 U.S.C. § 263 A, as amended.
Added to NAC by Pub. Service Comm'n, eff. 8-31-89; A by Pub. Utilities Comm'n by R152-10, 11-1-2012
NRS 703.025, 704.210
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