Nev. Admin. Code § 703.2441
Statement N must contain a statement that shows the allocation of both rate base components and components of the results of operations between or among departments, jurisdictions or regulated and nonregulated operations. The statement must show the total balance of each item to be allocated and the portion allocated to each department, jurisdiction or other category. The statement or appropriate supporting schedules must provide sufficient information as to methods, procedures, data and derivation of percentages and ratios to permit the Commission to review the applicant's procedures and to independently allocate any adjustments to the applicant's statements or schedules using the same method employed by the applicant.
Nev. Admin. Code § 703.2441
NRS 703.025, 704.210