Statutes, codes, and regulations
Nevada Administrative Code
Chapter 704 - Regulation of Public Utilities GenerallyACCOUNTING 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

Nev. Admin. Code § 704.6538

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Current through November 25, 2024
Section 704.6538 - Capitalization and inclusion in inventory costs of certain expenses

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.

Nev. Admin. Code § 704.6538

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