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  5. 263 S.E.2d 559 (1980)
 

STATE EX REL. UTIL. COM'N v. CF INDUSTRIES

No. 16.

263 S.E.2d 559 (1980)

STATE of North Carolina ex rel. UTILITIES COMMISSION; North Carolina Natural Gas, Applicant; and The Public Staff, Intervenor, v. CF INDUSTRIES, INC., Intervenor.

Supreme Court of North Carolina.

March 5, 1980.

Attorney(s) appearing for the Case

Jerry B. Fruitt, Chief Counsel by Robert F. Page, Public Staff Atty., Raleigh, for North Carolina Utilities Commission, appellee.

McCoy, Weaver, Wiggins, Cleveland & Raper by Donald W. McCoy, Fayetteville, for North Carolina Natural Gas Corp., appellee.

Sanford, Adams, McCullough & Beard by William H. McCullough, Charles C. Meeker and Peter J. Sarda, Raleigh, for CF Industries, Inc., appellant.

BROCK, Justice.

The question presented by this appeal is whether or not the Commission may allow an undercollection of $518,610 accrued by NCNG during the year prior to October 31, 1976 to be rolled forward to offset an overcollection of $625,586 during the following annual period ending October 31, 1977; and thereby create a net cash refund to NCNG customers in the amount of only $106,976. For the reasons which follow we hold that the decision of the Commission to...

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