Nevada Administrative Code
Chapter 704 - Regulation of Public Utilities Generally
ADDITIONAL REGULATIONS CONCERNING CERTAIN TELECOMMUNICATION SERVICES
Classification and Provision of Services of Certain Small-Scale Providers of Last Resort
Section 704.68066 - Maintenance of separate accounting records for competitive and deregulated services

1. A small-scale provider of last resort shall identify and keep separate all accounting records, pursuant to the Uniform System of Accounts, for the plant, expenses and all other activities that relate to the provision of a service that has been classified as competitive or deregulated.

2. The Commission will not classify a service as competitive or deregulated if the accounting records which relate to that service are not kept separate from the accounting records which relate to the regulated operations of the small-scale provider of last resort.