OPINION BY President Judge LEADBETTER.
The Pennsylvania Power Company (Penn Power) petitions for review from the orders of the Pennsylvania Public Utility Commission (PUC) entered on April 28, 2006 and May 4, 2006, which denied Penn Power use of a proposed interim rate reconciliation mechanism, as well as, in the alternative, a proposed risk-shifting mechanism, through which Penn Power sought to fully recover its costs as a provider of last resort,
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