OPINION
KIRSCH, Judge.
Citizens Action Coalition of Indiana, Inc., Save the Valley, Inc., Sierra Club, and Valley Watch, Inc. (collectively, "Intervenors") appeal the order of the Indiana Utility Regulatory Commission ("the Commission") approving Duke Energy Indiana, Inc.'s ("Duke") request to include power plant construction costs incurred from October 1, 2011 through March 31, 2012 in a rate adjustment rider.
On appeal, Intervenors raise the following...
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