Applicability; notice by gas utility of its intent to use deferred energy accounting.

1. The provisions of NAC 704.023 to 704.195 , inclusive, apply to: (a) Each electric utility that is required to use deferred energy accounting pursuant to NRS 704.187 ; and (b) Each gas utility that elects to use deferred energy accounting pursuant to NRS 704.185 . 2. Before a gas utility institutes procedures for the use of deferred energy accounting, the gas utility must notify the Commission in writing of its intent to do so. The notice must include the base tariff energy rate and all supporting data required to calculate the rate according to the formulas provided in NAC 704.023 to 704.195 , inclusive.