Nev. Admin. Code § 361.204 — 361.204

NAC 361.204    “Accelerated depreciation” defined. ( NRS 360.090 , 361.320 )    “Accelerated
depreciation” means the accruing of greater depreciation expense in the early
years of a property’s life and less in the later years. Two methods of
accelerated depreciation are the:
1.  Sum of the year’s digits method; and
2.  Declining balance method.
[Tax Comm’n, Property Tax Reg. part No. 15, eff. 10-30-79]