Schedule B-2 must show by primary accounts for each intraexchange carrier and, if an application is filed by joint applicants, in the aggregate, the accumulated provisions for depreciation, amortization, and abandonment at the end of the test period. The applicant must use the relationships developed from the most recent study of costs used for settlements among companies. Any adjustments to these ending balances in its books, as well as the total adjusted balances, must be shown in adjoining columns. All adjustments must be clearly and fully explained in the supporting material.
Nev. Admin. Code § 704.7551
NRS 703.025, 704.210