Sec.16-1-54. Test year

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Regardless of the size of the utility company, in each rate application the test year shall consist of the most recent twelve month period available ending at a calendar quarter. The data presented in any statement concerning any test year shall be limited to the actual income and expenses as determined on the accrual basis during the subject period without adjustment or alteration.

(Effective January 28, 1988; Amended September 30, 1997)

                    
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