Opinion ID: 2280428
Heading Depth: 1
Heading Rank: 2

Heading: Directory Assistance Charging Plan

Text: Briefed at length by the parties was a contention by the Company that the Board erred in its recoupment computations for the period during which it allowed recoupment. The claimed error was in reducing the recoupment entitlement for that period by increased revenues and costs savings realized through implementation of the directory assistance charging plan in 1977, well after the recoupment period found appropriate by the Board. We need not consider this claim of error, because the Company concedes it to be moot in light of our holding as to the recoupment period. The approved earnings methodology employed by the Board automatically takes into account the actual effects of the directory assistance charging plan from its implementation on January 1, 1977, to the end of the recoupment period, because it is based upon actual reported earnings for that period.