Nev. Admin. Code § 704.035 - "Deferred energy accounting" defined
"Deferred energy accounting" means an accounting practice which provides for the monthly deferral of increased or decreased energy costs experienced during a specific period and the amortization of those costs during a subsequent period to the extent that:
1. An electric utility does not collect more or less than its actual cost of fuel for electric generation and purchased power which is prudently incurred; or
2. A gas utility does not collect more or less than its actual cost of purchased gas which is prudently incurred.
Notes
NRS 703.025, 704.185, 704.187, 704.210
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