Nev. Admin. Code § 361.376 — 361.376

NAC 361.376    “Reserve life” defined. ( NRS
360.090 , 361.320 )    “Reserve life” means an
estimated number of years that the gas reserves of a natural gas transmission
company will last. For example, the remaining life of a natural gas
transmission company would be the estimated number of years a company can
deliver gas at a given annual volume of gas divided by the total gas reserves.
[Tax Comm’n, Property Tax Reg. part No. 15, eff. 10-30-79]