OPINION BY JUDGE CRAIG, June 21, 1984:
In these consolidated utility ratemaking cases Bell Telephone Company of Pennsylvania (Bell) and the Office of the Consumer Advocate of Pennsylvania (OCA) each have appealed respective aspects of orders of the Pennsylvania Public Utility Commission (PUC) dated September 3, 1982 and March 8, 1983.
On December 15, 1981, Bell filed tariff revisions seeking an increase of $426,000,000 in intrastate operating
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