Nevada Administrative Code
Chapter 704 - Regulation of Public Utilities Generally
CONSERVATION OF ENERGY IN RESIDENCES
Section 704.872 - Accounting for amounts received or expended

1. All amounts which the utility receives or expends must be accounted for on books and records separately from amounts attributable to any of the other activities of the utility.

2. All amounts which the utility expends in providing the announcement of the program of the utility and in conducting any public education or promotion concerning the activities of the utility under those sections must be charged to subaccounts within Account 909, Customer Service and Information Expenses, as prescribed in the applicable Uniform System of Accounts. The subaccounts must be maintained in such a manner as to allow ready identification of expended costs.

3. All other amounts which the utility expends in carrying out those sections must be charged to subaccounts within Account 908, Customer Assistance Expenses, as prescribed in the applicable Uniform System of Accounts. The subaccounts must be maintained in such a manner as to allow ready identification of expended costs and must be segregated into the following categories: