Nev. Admin. Code § 361.202 — 361.202

NAC 361.202    “Accelerated amortization” defined. ( NRS 360.090 , 361.320 )    “Accelerated
amortization” means the accruing of greater depreciation expense for income tax
purposes in the early years of the property’s life and less in the later years.
[Tax Comm’n, Property Tax Reg. part No. 15, eff. 10-30-79]