SCOTT, Justice.
Two cases have been consolidated for disposition on this appeal. Both cases arose out of Minnesota Power & Light Company's (MPL) 1981 application for a rate increase. Each case involves an appeal from a judgment entered in Ramsey County District Court, affirming a decision of the Minnesota Public Utilities Commission (PUC).
In C9-83-1047, MPL appeals from that part of the PUC's decision which excluded from the rate base MPL's investment...
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