Nev. Admin. Code § 361.208 — 361.208

NAC 361.208    “Accrued depreciation” defined. ( NRS
360.090 , 361.320 )    “Accrued depreciation”
means the amount of depreciation to date; when recorded as a dollar amount it
may be deductible from the total plant value or investment to arrive at the
rate base.
[Tax Comm’n, Property Tax Reg. part No. 15, eff. 10-30-79]