Nevada Code § 82.516

Payment of creditors and distribution of surplus
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After payment of all allowances, expenses and
costs, and the satisfaction of all special and general liens upon the money of
the corporation to the extent of their lawful priority, the creditors must be
paid proportionately to the amount of their respective debts, except mortgagees
and judgment creditors when the judgment has not been by confession for the
purpose of preferring creditors. The creditors are entitled to distribution on
debts not due, making in such case a rebate of interest, when interest is not
accruing on the debts. The surplus, if any, after payment of the creditors and
the costs, expenses and allowances, must be distributed as provided in
subsection 4 of NRS 82.461 .

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