NAC 362.060
Deductions: Electric power.
Cite as Nev. Admin. Code Sec. 362.060
1. The installation of power and light lines is a capital charge, while the upkeep and purchase costs of electric power are operating costs. 2. When electric power is generated and distributed to various departments, the upkeep of the power plant must be written off, and the distribution of the power is an operating cost. New engines, boilers and similar equipment are chargeable to a capital account.