Nevada Revised Statutes 704.102 – Procedure for changing schedule: No presumption that recorded expenses, investments or other costs included in application were prudently incurred; exception; burden of proof
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Except as otherwise provided in this chapter, when the Commission reviews an application to make changes in any schedule, there is no presumption that any recorded expenses, investments or other costs included in the application were prudently incurred, unless the Commission has previously determined that such expenses, investments or other costs were prudently incurred. The public utility has the burden of proving that an expense, investment or cost was reasonably and prudently incurred.