ALBERT V. BRYAN, Circuit Judge:
Under the Federal Power Act, section 301, 16 U.S.C. § 825, every public utility is required to "keep * * * such accounts, records of cost-accounting procedures * * * as the Commission may by rules and regulations prescribe * * *." Carolina Power & Light Company is admittedly a generator, distributor and seller of electric energy in North and South Carolina subject to the Commission's jurisdiction. § 201, 16 U.S.C. §...
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