U S West Communications, Inc. v. Arizona Corp. Commission

OPINION

FIDEL, Judge.

U S West Communications, Inc. (“US West”) appeals from Decision No. 58927 of the Arizona Corporation Commission (“the Commission”) establishing the telephone rates that US West may charge its Arizona customers. US West argues that the Commission unreasonably and unlawfully (1) imputed to US West an excessive amount of operating income for directory revenues that a related company earned, (2) disallowed a portion of US West’s lease expenses, and (3) disallowed a transition cost adjustment to cover US West’s change from cash to accrual accounting for non-pension retirement…