The N-C-O gauge conversions were not of its own making.
It was about 1918 when the N-C-O sold off the southern part of its line to the Western Pacific and the WP converted the gauge to provide for its own entrance into Reno. The N-C-O relocated its shops and offices to Alturas at this time.
Then about 10 years later, the SP arranged to purchase control of the N-C-O. The SP then converted it to standard gauge (still under the N-C-O name) and utilized it as part of its Modoc line providing a short-cut for moving timber products from Oregon to Ogden and its eastern connections.
Brian Norden