Justice STEIGMANN delivered the opinion of the court:
United Cities Gas Company (United Cities) appeals an order of the Illinois Commerce Commission (ICC) entered in a rate case (United Cities Gas Co. (Nov. 19, 1990), Ill.Com. Comm'n Nos. 90-0008, 90-0152), contending (1) costs allegedly associated with the acquisition of another gas utility were improperly excluded from its rate base and from its operating expenses for the rate case test year, and (2) its...
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