OPINION
MOORE, Justice.
As a result of unforeseen growth in Alaska interstate telephone usage, an interstate revenue settlement agreement between Alascom and AT & T provided substantially more income to Alascom than anticipated. In subsequent intrastate rate making proceedings before the Alaska Public Utilities Commission ("APUC"), Alascom argued that it was entitled to this excess while the APUC staff and the Alaska Consumer Advocacy Program ("ACAP...
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