KIMBALL, Justice.
Both the Louisiana Public Service Commission ("Commission") and Entergy Gulf States, Inc. ("Company") have appealed portions of the district court's ruling regarding the Commission's Order No. 22092-B which, based upon the 1995 test year, provides for a refund of $44.8 million and a prospective rate reduction of more than $54 million. Three issues relating to this Order have been appealed to this court pursuant to La...
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