As used in NRS 704.701 to 704.731 , inclusive, unless the context otherwise requires: 1. Coal includes anthracite, bituminous or subbituminous coal, and lignite. 2. Cost of the conversion means the cost determined by the Commission to be reasonable and necessary for a conversion, including the cost of: (a) Engineering, administration and any legal expenses; (b) Environmental studies and control equipment; (c) Equipment and facilities for the handling, storage and combustion of coal; (d) Equipment and facilities for the handling, storage and disposal of the resulting waste, regardless of their location; (e) Adapting or refurbishing boilers to permit the combustion of coal; and (f) Interest and other expenses relating to the financing of the conversion, whether or not those costs are incurred before the date of initial conversion. The term does not include any costs incurred to expand the facilitys generating capacity during the conversion. 3. Cost saved means the difference in cost between an amount of coal and an equal amount of gas or oil calculated on the basis of British thermal units. 4. Date of initial conversion means the first day on which an existing facility for the generation of electricity which was fired by gas or oil generates electricity for continuous distribution to customers by the combustion of coal, whether or not additional work must be performed to complete construction on or the conversion of the facility.
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