Nev. Admin. Code § 706.600 - "Debt expense" defined
"Debt expense" means all expenses in connection with the issuance and initial sale of evidence of debt, such as fees for drafting mortgages and trust deeds, fees and taxes for issuing or recording evidences of debt, cost of engraving and printing bonds and certificates of indebtedness, fees paid trustees, specific costs of obtaining governmental authority, fees for legal service, fees and commissions paid underwriters, brokers, and salesmen for marketing evidences of debt, fees and expenses of listing on exchanges, and other similar costs.
Notes
NRS 706.8818, 706.8829
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