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  5. 449 N.W.2d 383 (1989)
 

OFFICE OF CONS. ADVOCATE v. UTIL. BD.

No. 88-1575.

449 N.W.2d 383 (1989)

OFFICE OF CONSUMER ADVOCATE, CONSUMER ADVOCATE DIVISION, DEPARTMENT OF JUSTICE, STATE OF IOWA, Appellant, v. UTILITIES BOARD, UTILITIES DIVISION, DEPARTMENT OF COMMERCE, STATE OF IOWA, Appellee, v. IOWA ELECTRIC LIGHT AND POWER COMPANY, Appellee.

Supreme Court of Iowa.

December 20, 1989.

Attorney(s) appearing for the Case

James R. Maret, Consumer Advocate, Ben Stead, and William A. Haas, Dept. of Justice, for appellant.

Susan Allender, Gen. Counsel, and Alan Kniep, Util.Div., Dept. of Commerce, for appellee Utilities Bd.

Thomas J. Pitner and Jonathan M. Rogoff, Cedar Rapids, for appellee Iowa Elec. Light and Power Co.

Considered en banc.

HARRIS, Justice.

Iowa Electric Light and Power Company (the utility) undertook three new electrical generating projects. They were deemed prudent investments at the time but events later proved otherwise so they were abandoned without going into service. The utility board permitted the utility to amortize, over a ten-year period, the actual amounts spent toward developing the projects before they were abandoned, but it did not allow for any recovery of the costs of...

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