Schedule B-1 must show in summary the amount of each applicant's total plant which is attributable to Nevada. If an application is filed by joint applicants the schedule for intraexchange carriers in the aggregate must be classified by each primary account as the accounts appear at the end of the test period. The applicant must use the relationships derived from the most recent study of costs used for settlements among companies. The schedule must show in adjoining columns the claimed adjustments, if any, to the balances in the books and the total cost of the applicant's plant. All adjustments must be fully and clearly explained in the supporting material.
Nev. Admin. Code § 704.7549
NRS 703.025, 704.210