SHEPARD, Justice.
This is an appeal by Utah Power & Light Company from orders of the Public Utilities Commission (Nos. 14348 and 14430) which denied in part Utah Power's request for a rate increase. Utah Power had requested a 52.49% rate hike, which was granted by the commission only to the extent of a rate increase of 13.3%. The issues raised here were previously treated in Utah Power & Light Company v. Idaho Public Utilities Commission,
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