CHAPTER 703 - PUBLIC UTILITIES COMMISSION OF NEVADA

NAC 703.2343 Schedule G-5. (NRS 703.025, 704.210) Schedule G-5 is required if a utility’s application includes a provision for cash to be used as working capital. This schedule must contain an explanation of the inclusion of this amount and a schedule showing the derivation of th…

NAC 703.2345 Statement H. (NRS 703.025, 704.210) 1. Statement H is a summary of the overall results of operations developed from the supporting schedules and statements. Statement H must show and, to the extent practicable, the supporting schedules and statements must show: (a) T…

NAC 703.2351 Statement I. (NRS 703.025, 704.210) 1. If statement H contains adjustments for changes beyond the actual year of testing to be certified pursuant to subsection 3 of NRS 704.110, certification of these amounts must be submitted in statement I in accordance with subsec…

NAC 703.2355 Statement J. (NRS 703.025, 704.210) 1. Statement J must contain a statement that shows the revenues used to operate a utility classified in accordance with the accounts for operating revenue prescribed by the uniform system of accounts. Sales and service must be clas…

NAC 703.2361 Statement K. (NRS 703.025, 704.210) Statement K must contain: 1. A statement that shows the expenses for operation and maintenance according to each account of the uniform system of accounts. The expenses must be shown under the following appropriate column headings,…

NAC 703.2365 Schedule K-1. (NRS 703.025, 704.210) Schedule K-1 is a schedule that shows the segregation of expenses for operations and maintenance, and their functional groupings into a component for labor and a component embracing the remainder of the expenses. This segregation …

NAC 703.2371 Schedule K-2. (NRS 703.025, 704.210) Schedule K-2 must contain an analysis of each account in schedule format for the year of testing disclosing: 1. The classification of principal charges and credits for advertising costs; 2. Particulars of supporting computations a…

NAC 703.2375 Schedule K-3. (NRS 703.025, 704.210) Schedule K-3 must include an analysis of each account in schedule format for the year of testing disclosing: 1. The classification of principal charges and credits for outside companies which were employed; 2. Particulars of suppo…

NAC 703.2381 Schedule K-4. (NRS 703.025, 704.210) Schedule K-4 must include an analysis of each account in schedule format for the year of testing disclosing: 1. The classification of principal charges and credits for pensions and benefits for employees; 2. Particulars of support…

NAC 703.2385 Schedule K-5. (NRS 703.025, 704.210) Schedule K-5 must include an analysis of each account in schedule format for the year of testing disclosing: 1. The classification of principal charges and credits for expenses caused by regulations of the Commission; 2. Particula…

NAC 703.2391 Schedule K-6. (NRS 703.025, 704.210) Schedule K-6 must include an analysis of each account in schedule format for the year of testing disclosing: 1. The classification of principal charges and credits for miscellaneous general expenses; 2. Particulars of supporting c…

NAC 703.2395 Schedule K-7. (NRS 703.025, 704.210) If the expense accounts contain charges or credits from associated companies or nonutility departments of the applicant, the applicant must submit schedule K-7 for each such associated company or nonutility department showing: 1. …

NAC 703.2401 Statement L. (NRS 703.025, 704.210) 1. Statement L must contain a statement that shows separately the plant depreciation and amortization expense by functional classifications. These expenses must be shown in separate columns as follows: (a) Expenses for the period o…

NAC 703.2405 Schedule L-1. (NRS 703.025, 704.210) Schedule L-1 must contain a schedule that reconciles the depreciable plant listed on statement L with the aggregate investment in plant shown on schedule G-2 and shows the distribution of depreciation and amortization expenses to …

NAC 703.2411 Statement M. (NRS 703.025, 704.210) Statement M must contain a statement that shows the computation of allowances for federal income taxes for the period of testing. To indicate the accounting classification applicable to the amount claimed, the computation of the al…

NAC 703.2415 Schedule M-1. (NRS 703.025, 704.210) Schedule M-1 must contain a complete reconciliation of the book net income with taxable net income as reported to the United States Internal Revenue Service for the most recent year for which a tax return was filed and the 3 prece…

NAC 703.2421 Schedule M-2. (NRS 703.025, 704.210) 1. If tax depreciation differs from book depreciation, the applicant must file schedule M-2 showing the computation of the tax depreciation indicating: (a) Differences between book and tax depreciation on a straight-line basis; an…

NAC 703.2425 Schedule M-3. (NRS 703.025, 704.210) 1. If the applicant joins in the filing of a consolidated federal income tax return, the applicant must file schedule M-3 showing the net taxable income or loss for each company or regulated entity in the consolidation, including …

NAC 703.2431 Schedule M-4. (NRS 703.025, 704.210) Schedule M-4 must contain a schedule that shows monthly book balances of accumulated deferred income taxes for each of the 12 months during the period of testing. [Pub. Service Comm’n, Gen. Order 3 Rule 16 § 46, eff. 10-14-82]

NAC 703.2435 Schedule M-5. (NRS 703.025, 704.210) 1. Schedule M-5 must contain a schedule that shows the taxes paid by the applicant, other than income taxes in separate columns, as follows: (a) Tax expense per books for the period of testing; (b) Any adjustments to the amounts b…

NAC 703.2441 Statement N. (NRS 703.025, 704.210) Statement N must contain a statement that shows the allocation of both rate base components and components of the results of operations between or among departments, jurisdictions or regulated and nonregulated operations. The state…

NAC 703.2443 Schedule N-1. (NRS 703.025, 704.210) If an officer or employee of a utility provides services related to operations which are not regulated by the Commission, the utility shall submit a schedule showing the expenses related to that officer or employee allocated betwe…

NAC 703.2445 Statement O. (NRS 703.025, 704.210) Statement O must contain a narrative statement used in support of the design of a proposed rate. The statement must describe and justify the objectives of the design of the proposed rate. If the purpose of the design is to reflect …

NAC 703.2451 Statement P. (NRS 703.025, 704.210) Statement P must be used to disclose: 1. Any change in presentation for rate making and any change in accounting methods, procedures and allocations adopted since the year of testing presented in the last general rate case. If the …

NAC 703.2452 Statement Q. (NRS 703.025, 704.210) Statement Q must contain a statement of the number and type of shares held by shareholders at the end of the test year and any changes in ownership which occurred during the test year, including that information required in subsect…

NAC 703.2461 Certified adjustments. (NRS 703.025, 704.210) 1. Adjustments may be certified up to 6 months beyond the period of testing pursuant to subsection 3 of NRS 704.110. Adjustments must be known and measurable with reasonable accuracy at the time of filing the original app…

NAC 703.2481 Notice to public and customers. (NRS 703.025, 704.210) 1. When a public utility files an application to adjust any rate or charge for the service or commodities furnished by it to increase its return on investment, to increase its rate base or to cover expenses not r…

NAC 703.2501 Definitions. (NRS 703.025, 704.210) As used in NAC 703.2501 to 703.27149, inclusive, unless the context otherwise requires, the words and terms defined in NAC 703.2502 to 703.25036, inclusive, have the meanings ascribed to them in those sections. [Pub. Service Comm’n…

NAC 703.2502 “Access line” defined. (NRS 703.025, 704.210) “Access line” means any connection between a customer and a carrier that provides the customer with access to telecommunication in Nevada. (Added to NAC by Pub. Service Comm’n, eff. 10-25-95; A by Pub. Utilities Comm’n by…

NAC 703.25022 “Completed application” defined. (NRS 703.025, 704.210) “Completed application” means an application which has been submitted to the Commission for review, which includes all required fees and all the information requested in the forms furnished by the Commission an…

NAC 703.25026 “Provider of last resort” defined. (NRS 703.025, 704.210) “Provider of last resort” has the meaning ascribed to it in NRS 704.018. (Added to NAC by Pub. Service Comm’n, eff. 10-25-95; A by Pub. Utilities Comm’n by R136-07, 1-30-2008)

NAC 703.2503 “Test year” defined. (NRS 703.025, 704.210) “Test year” means the 12-month period ending not later than 6 months before the filing of the application pursuant to NAC 703.27116 to 703.27146, inclusive. (Added to NAC by Pub. Service Comm’n, eff. 10-25-95)

NAC 703.25032 “Uniform System of Accounts” defined. (NRS 703.025, 704.210) “Uniform System of Accounts” means the Uniform System of Accounts adopted by reference in NAC 704.645. (Added to NAC by Pub. Service Comm’n, eff. 10-25-95)

NAC 703.25034 “Unit” defined. (NRS 703.025, 704.210) “Unit” means the quantitative measurement of an item, or level of use, consumption or effort. (Added to NAC by Pub. Service Comm’n, eff. 10-25-95)

NAC 703.25036 “Unit rate” defined. (NRS 703.025, 704.210) “Unit rate” means a rate which when multiplied by the number of units within a given period results in the aggregate dollar amount applicable to that period. (Added to NAC by Pub. Service Comm’n, eff. 10-25-95)

NAC 703.2504 Applicability. (NRS 703.025, 704.210, 704.68865) The provisions of NAC 703.2501 to 703.2509, inclusive, apply to: 1. A general rate case application filed by a small-scale provider of last resort that is not a competitive supplier, except as otherwise provided in NAC…

NAC 703.2507 Notice of intent to file application for adjustment in rates. (NRS 703.025, 704.210) 1. If a public utility that provides telecommunication services proposes to increase its annual gross revenue by at least 10 percent or by more than $50,000, it must provide written …

NAC 703.2508 Submission of master document for request of data. (NRS 703.025, 704.210) 1. Except as otherwise provided in subsection 6, if a public utility that provides telecommunication services proposes to increase its annual gross revenue by at least 10 percent or by more tha…

NAC 703.2509 Meeting with Consumer’s Advocate and Regulatory Operations Staff before filing application. (NRS 703.025, 704.210) 1. If a public utility that provides telecommunication services proposes to increase its annual gross revenue by at least 10 percent or by more than $50…

NAC 703.251 Applicability. (NRS 703.025, 704.210, 704.68865) NAC 703.2501 to 703.2711, inclusive, apply to a competitive supplier that is an incumbent local exchange carrier unless the competitive supplier is otherwise exempt by law. [Pub. Service Comm’n, Gen. Order 3 Rules 16-A …

NAC 703.2511 Information required in application. (NRS 703.025, 704.210, 704.68865) An application for adjustments in rates or charges submitted by a competitive supplier that is an incumbent local exchange carrier must include: 1. An exhibit summarizing the presently existing ra…

NAC 703.2515 Information to be filed with application. (NRS 703.025, 704.210) The applicable statements and schedules prescribed under NAC 703.2561 to 703.2688, inclusive, must accompany the application when it is filed with the Commission. An index of these statements and schedu…

NAC 703.2521 Additional information. (NRS 703.025, 704.210) The list contained in NAC 703.2561 to 703.2688, inclusive, is not exclusive. Any additional information necessary to determine the fairness and reasonableness of the proposed change must be supplied upon request of the C…

NAC 703.2525 Illustrative format. (NRS 703.025, 704.210) Copies of illustrative statements and schedules will be available at the Commission’s offices during business hours for use by prospective applicants. [Pub. Service Comm’n, Gen. Order 3 Rule 16-A § 5, eff. 10-14-82]

NAC 703.2531 Scope of presentation and preparation for hearing. (NRS 703.025, 704.210) An applicant must be prepared to go forward at a hearing on the data which have been submitted and to sustain the burden of proof of establishing that its proposed changes are just and reasonab…

NAC 703.2535 Format of statements and schedules. (NRS 703.025, 704.210) Statements and schedules must generally follow the illustrative examples mentioned in NAC 703.2525. Each item must be labeled, mathematically correct, properly cross-referenced and it must indicate the date o…

NAC 703.2541 Nonapplicable statements and schedules. (NRS 703.025, 704.210) All statements and schedules required to be submitted to the Commission pursuant to NAC 703.2561 to 703.2688, inclusive, must be in alphabetical sequence. If the applicant omits any required statement or …