Opinion ID: 1140706
Heading Depth: 1
Heading Rank: 7

Heading: viieffective time of adjustments and remand

Text: We assume that pending review the Commission has approved new rates which are now being charged by Mountain Bell in order to produce the revenue permitted by the Commission's order. We have concluded that under the circumstances of the case the adjustment of rates to reflect the changes necessitated by this opinion should be made effective as of the time such new rates went into effect. In other words, at all times under the Commission's order Mountain Bell's customers should have the benefits of the imputation of a method of accelerated depreciation and of the elimination of the allowance for abnormal inflation. The judgment of the district court is reversed as to the issues involving the imputation of accelerated depreciation and the additional revenue approximating $1.2 million for abnormal inflation. The judgment of the district court is affirmed in all other particulars. The cause is remanded with directions that the district court order the Commission to take action consonant with the views expressed in this opinion.