Wisconsin Power & Light Co. v. Public Service Commission

The Wisconsin Public Service Commission appeals from an order reversing its decision ordering the Wisconsin Power and Light Company (WPL) to pay a $9 million penalty and permanently excluding certain costs from its rate base.1 The commission assessed the penalty upon a determination that WPL had " imprudently] manage[d]n a coal-purchase contract. In a separate finding, the commission determined that WPL had failed to collect $494,777 in customer contributions in aid of construction of various distribution facilities and ordered an equivalent amount to be permanently excluded from the…