COLLINS, Justice.
Pine Tree Telephone and Telegraph Company appeals from a Public Utilities Commission (the commission) decision requiring Pine Tree to reduce its revenues by $720,910. Pine Tree challenges the commission's decision to the extent that it: (1) allocates the burden of proof to Pine Tree; (2) uses a residual ratemaking methodology; (3) includes revenues and expenses from Pine Tree's interstate billing and collections activities in Pine Tree's total revenues...
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