1. Each electric utility that is required to file a plan pursuant to NRS 704.741 shall include as part of that plan a list of all assets of the electric utility.
2. Each electric utility not specified in subsection 1 which holds a permit issued pursuant to NRS 704.870 shall, on or before January 31 of each year, file with the Commission a list of all assets.
3. Each electric utility not specified in subsection 1 or 2 which owns a utility facility, as defined in NRS 704.860, that was permitted by a local authority based on an application filed before July 1, 1971, shall file with the Commission a list of all assets of the electric utility.
4. The list of assets required by subsections 1, 2 and 3 must:
(a) Include a brief description of each asset;
(b) Include the output capacity of each asset;
(c) Classify each asset as operational, pre-operational reserve, post-operational reserve, surplus or decommissioned; and
(d) For each asset classified as pre-operational reserve or post-operational reserve, include a statement in a form approved by the Commission regarding the viability of the future use of the asset for energy generation.
5. Any asset with more than one owner must be included on the list of assets of each owner who is required to file a list pursuant to this section.