Office of Consumers' Counsel v. Public Utilities Commission

The question presented in this appeal is whether the commission’s order approving the amortization and recovery of the depreciation deficiency is unreasonable or unlawful.

Appellant argues that the commission’s order authorizing United to recover its depreciation reserve deficiency by virtue of a ten-year amortization schedule is unlawful under R.C. 4909.15. Specifically, appellant asserts that a change in depreciation estimates, or a prior depreciation miscalculation, culminates in a “past loss,” which is not a cost of rendering utility service during the test year.

In support of this…