OPINION
FEDERICI, Chief Justice.
El Paso Electric Company and other utility companies (appellants) challenge the validity of the New Mexico Public Service Commission's (PSC's) General Order No. 31 (G.O. 31), which deals with the treatment, for rate-setting purposes, of utility companies' charitable contributions and expenditures for lobbying and advertising. On an earlier appeal this Court ruled on certain procedural aspects of the case and remanded the...
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