Section 703.2421 - Schedule M-21. If tax depreciation differs from book depreciation, the applicant must file schedule M-2 showing the computation of the tax depreciation indicating: (a) Differences between book and tax depreciation on a straight-line basis; and(b) The excess of any accelerated depreciation and amortization used for tax purposes over straight-line depreciation.2. The schedule must pertain to the most recent year for which a tax return was filed and for the 3 previous years.Nev. Admin. Code § 703.2421
Pub. Service Comm'n, Gen. Order 3 Rule 16 § 44, eff. 10-14-82