Section 703.2401 - Statement L1. 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 of testing;(b) Any adjustment to such expense; and(c) The total adjusted expense claimed.2. The bases, methods, essential computations and derivation of unit rates for the calculation of depreciation and amortization for the 12 months of actual experience and for the adjustments thereto, if any, must be fully and clearly explained. The amounts of depreciable plant must be shown by functional accounts. Any deviation from the rates used in disposing of the applicant's last previous filing or determination by the Commission must be explained, showing the rate previously used and the supporting data for the new rate used for this application.Nev. Admin. Code § 703.2401
Pub. Service Comm'n, Gen. Order 3 Rule 16 § 40, eff. 10-14-82