Nev. Admin. Code § 361.378 — 361.378

NAC 361.378    “Retirement depreciation” defined. ( NRS 360.090 , 361.320 )    “Retirement
depreciation” means a method of accounting for the total depreciation expense
at the date of retirement rather than by systematic additions to a depreciation
reserve during the life of the property.
[Tax Comm’n, Property Tax Reg. part No. 15, eff. 10-30-79]