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CONSUMERS' COUNSEL v. PUB. UTIL. COMM.

No. 82-1796.

6 Ohio St. 3d 377 (1983)

OFFICE OF CONSUMERS' COUNSEL, APPELLANT, v. PUBLIC UTILITIES COMMISSION OF OHIO ET AL., APPELLEES.

Supreme Court of Ohio.

Decided August 31, 1983.

Attorney(s) appearing for the Case

Mr. William A. Spratley, consumers' counsel, Mr. Richard Ganulin and Mr. Michael L. Haase, for appellant.

Mr. Anthony J. Celebrezze, Jr., attorney general, Mr. Robert S. Tongren and Mr. James R. Bacha, for appellee.

Smith & Schnacke Co., L.P.A., Mr. Charles J. Faruki and Mr. D. Jeffrey Ireland, for intervening appellee.

Per Curiam.

The question presented in this appeal is whether the commission's order authorizing DP&L's accounting modification to reflect post-in-service AFUDC is unreasonable or unlawful.

Simply stated, AFUDC is an accounting mechanism which recognizes capital costs associated with financing construction. Generally, the capital costs recognized by AFUDC include interest charges on borrowed funds and...

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