Nev. Admin. Code § 363B.170 — 363B.170

NAC 363B.170    Health care deduction: Depreciation of property by self-insured
employer. ( NRS
360.090 , 363B.060 , 363B.115 )    If a
self-insured employer claims the depreciation of property as a direct
administrative services cost for purposes of the health care deduction, the
employer must compute that depreciation for each calendar quarter, beginning
with the calendar quarter in which the property is first placed into service,
according to a straight-line method which is based upon:
1.  For tangible personal property other than
a mobile home:
(a) Ninety-five percent of the cost of acquisition
of the property; and
(b) A useful life determined in accordance with the
Personal Property Manual adopted by the Commission for the period in
which the property is first placed into service;
2.  For a mobile home which has not been
converted to real property:
(a) Eighty percent of the cost of acquisition of
the mobile home; and
(b) A useful life of 15 years; and
3.  For an improvement to real property:
(a) Seventy-five percent of the cost of acquisition
of the improvement; and
(b) A useful life of 50 years.
(Added to NAC by Tax Comm’n by R204-03, eff. 12-4-2003)