Utah State Board of Regents v. Utah Public Service Commission

HALL, Justice.

This is a proceeding to review the February 28, 1977, order of the Public Service Commission (hereinafter “Commission”) authorizing an $11,833,000 increase in rates for electrical energy sold by Utah Power and Light Company (hereinafter “Utah Power”).

Utah Power filed the application in question on December 30, 1976, requesting implementation of the Commission’s prior order of March 4, 1976, wherein it authorized the inclusion of construction work in progress (CWIP) in the rate base and normalization of the tax effect of accelerated depreciation methods for income tax purposes…