Cincinnati Gas & Electric Co. v. Public Utilities Commission

We find that the commission did not abuse its discretion in excluding a portion of the development costs of CG&E’s customer service system from its rate base. We find, however, that the commission did act unlawfully in imputing revenue levels for ratemaking purposes that differ significantly from the actual revenue collected from customers during the test period pursuant to contracts previously approved by the commission.

*58Rate Base

CG&E argues that the commission abused its discretion by ignoring evidence and the cross-examination of witnesses, thereby producing an order that was contrary to…