Opinion for the Court filed by Circuit Judge BORK.
BORK, Circuit Judge:
Delmarva Power & Light Company petitions for review of a decision of the Federal Energy Regulatory Commission refusing to include the annualized costs of a new generating plant in Delmarva's test period rate base. Our jurisdiction is based on 16 U.S.C. § 825l (b) (1982).
Delmarva had the burden of establishing that the annualization method it chose resulted in a...
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