OPINION
SCHUMACHER, Judge.
Following rate proceedings, respondent Minnesota Public Utilities Commission (MPUC) issued an order that imputed to relator Minnegasco, a Division of Arkla, Inc., a certain percentage of revenues from an affiliated, unregulated business. Minnegasco's appeal to this court was stayed, pending the supreme court's decision in Minnegasco v. Minnesota Pub. Utils. Comm'n,
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