Justice STEIGMANN delivered the opinion of the court:
United Cities Gas Company (United Cities) appeals from the orders of the Illinois Commerce Commission (Commission) entered following a proceeding to reconcile revenues collected by United Cities in 1988 with the actual cost of gas purchased for that year. (Illinois Commerce Comm'n v. Kaskaskia Gas Co. (Oct. 4, 1991), Ill. Commerce Comm'n Rep. (ICC Nos. 89-0357, 89-0365 cons.) (United Cities Gas Co., respondent...
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