Nev. Admin. Code § 361.234 — 361.234

NAC 361.234    “Book depreciation” defined. ( NRS
360.090 , 361.320 )    “Book depreciation” means
the total accruals recorded on the books of the owner of property summarizing
the systematic and periodic expenses charged toward amortizing the investment
of limited-life property over its expected life.
[Tax Comm’n, Property Tax Reg. part No. 15, eff. 10-30-79]