OPINION
ANDERSON, Chief Judge.
Relator Interstate Power Company (Interstate) petitioned the Minnesota Public Utilities Commission (MPUC) to increase electric service rates for its Minnesota customers. The MPUC issued findings of fact, conclusions of law, and an order disallowing as a claimed expense Interstate's demand charge cost of 100 megawatts of power the MPUC determined was excess capacity. Interstate petitioned for reconsideration, and after reconsideration...
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