Nev. Admin. Code § 704.120 - Adoption by reference of certain accounts from Uniform System of Accounts of Federal Energy Regulatory Commission

1. The Commission hereby adopts by reference from the Uniform System of Accounts of the Federal Energy Regulatory Commission those accounts enumerated in this section as FERC accounts. These accounts are contained in 18 C.F.R. Parts 101 and 201, and the volume of the Code of Federal Regulations containing these Parts may be purchased by mail from the Superintendent of Documents, United States Government Printing Office, P.O. Box 979050, St. Louis, Missouri 63197-9000, by toll-free telephone at (866) 512-1800 or on the Internet at, for the price of $68. These Parts may be obtained free of charge on the Internet at
2. The following accounts are hereby adopted:
(a) Fuel for electric generation, FERC Account Nos. 501 and 547.
(b) Steam From Other Sources, FERC Account No. 503.
(c) Purchased power, FERC Account No. 555.
(d) Transmission of electricity by others, FERC Account No. 565.
(e) Sales for resale, electric, FERC Account No. 447.
(f) Income tax accounts, electric and gas, FERC Account Nos. 190, 236, 283, 409.1, 410.1 and 411.1.
(g) Gas for resale, FERC Account Nos. 728, 755, 760, 777, 800 to 809.2, inclusive, 811, 812 and 858.
(h) Sales for resale, gas, FERC Account No. 483.
(i) Purchased gas cost adjustments, FERC Account No. 805.1.
(j) Unrecovered purchased gas costs, FERC Account No. 191.
(k) Interest and dividend income, FERC Account No. 419.
(l) Other regulatory assets, electric, FERC Account No. 182.3.
(m) Other expenses, FERC Account No. 557.
(n) Other regulatory liabilities, FERC Account No. 254.
(o) Other interest expense, FERC Account No. 431.


Nev. Admin. Code § 704.120
Pub. Service Comm'n, Gen. Order 21 § 3.2, eff. 11-8-79; A 8-21-81-NAC A 11-3-87; A by Pub. Utilities Comm'n by R100-01, 12-17-2001; R071-07, 10-31-2007; R051-09, 1-28-2010; R076-11, 5-30-2012

NRS 703.025, 704.110, 704.185, 704.187, 704.210, 704.215

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.

No prior version found.