NRS 704.7317: Electric utility required to record certain amounts in regulatory asset.

An electric utility shall, upon the completion of construction or acquisition of any electric generating plant or other facility constructed or acquired pursuant to an emissions reduction and capacity replacement plan accepted by the Commission pursuant to NRS 704.751, begin recording in a regulatory asset, with carrying charges, an amount that reflects a return on the electric utility’s investment in the facility, depreciation of the utility’s investment in the facility and the cost of operating and maintaining the facility.