Nev. Admin. Code § 361.324 — 361.324

NAC 361.324    “Interperiod allocation” defined. ( NRS 360.090 , 361.320 )    “Interperiod
allocation” means an assignment of expenses to a certain period rather than to
the period in which the expenses occurred. Income tax expense is so handled in
normalization accounting.
[Tax Comm’n, Property Tax Reg. part No. 15, eff. 10-30-79]