Statement C must consist of a summary of the analysis of the life of each plant and the value to be gained from salvage for each depreciable plant account. The statement must include such schedules, graphs and other information as are necessary to support the specific selection of the parameters utilized for each plant account. These summaries may be organized into functional groups and the analysis of value to be gained from salvage may be contained in a separate section.
Nev. Admin. Code § 703.2775
NRS 703.025, 704.210