OPINION
STOWERS, Justice.
This is a direct appeal from the Public Service Commission's (Commission) decision that the coal costs incurred by Public Service Company of New Mexico (PNM) during the year 1980 were reasonable. PNM initially came before the Commission seeking an increase in rates based upon 1980 operating expenses. The parties stipulated to all issues except the issue of the justness and reasonableness of certain costs resulting from PNM's purchase...
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