Neb. Rev. Stat. § 59-1513

Where a cost survey, pursuant to recognized statistical and cost-accounting practices, has been made for the trading area in which the offense is committed, to establish the lowest cost to the retailer and the lowest cost to the wholesaler, such cost survey shall be deemed competent evidence to be used in proving the cost to the person complained against within the provisions of sections 59-1501 to 59-1518 .