Nev. Admin. Code § 704.221
The recovery of a debit balance in the subaccount for the deferred variable interest expense must be limited to the most recently authorized Nevada jurisdictional rate of return adjusted for the changes in the weighted average variable interest or dividend rate for the specific operation of the utility. If the Nevada jurisdictional rate of return submitted for a utility's operating department exceeds the most recently adjusted authorized rate of return for the utility, an amount equal to the amount which exceeds the utility's last authorized rate of return or the balance in the subaccount of FERC Account No. 186, whichever is less, must be written off to the appropriate interest expense account.
Nev. Admin. Code § 704.221
NRS 703.025, 704.210, 704.324