"Deferred energy accounting adjustment" means the rate determined by dividing the deferred energy balance for the test period by the total Nevada jurisdictional kilowatt-hours, exclusive of interruptible irrigation sales, or therms which have been sold during the test period as described in NAC 704.101 and 704.111.
Nev. Admin. Code § 704.037
NRS 703.025, 704.185, 704.187, 704.210