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THIRD SESSION End Result Doctrine
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accounting additional adequate adjustment allowed analysis annual application average basis believe calculations capital cent charges Commission common concern conservation considered construction consumer continue cost customers decisions demand depreciation determining discussion earnings economic effect efficiency electric electric utility energy engineering equity estimates expected facilities fact factors fair future growth higher important improve included income increase industry interest investment investors Iowa issues less load look major marginal means ment method Michigan million necessary operating original past percent performance period planning plant possible Power present problems procedure question rate base rate of return ratio reasonable recovery reduce regulation regulatory requirements reserve result retirements staff studies survivor curves tion unit utility