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FLORIDA CITIES WATER v. FLORIDA PUBLIC SERV.

No. 55722.

384 So.2d 1280 (1980)

FLORIDA CITIES WATER Company, Petitioner, v. FLORIDA PUBLIC Service COMMISSION, Respondent.

Supreme Court of Florida.

June 12, 1980.

Attorney(s) appearing for the Case

John W. Costigan and B. Kenneth Gatlin of Madigan, Parker, Gatlin, Swedmark & Skelding, Tallahassee, for petitioner.

Prentice P. Pruitt, William E. Sundstrom and Richard V. Neill, Tallahassee, for respondent.

Debra E. Cohen of Myers, Kaplan, Levinson, Kenin & Richards, Miami, for Florida Waterworks Association, amicus curiae.

ENGLAND, Chief Justice.

We have been asked to review an order of the Public Service Commission which, in the course of a rate proceeding, denied Florida Cities Water Company depreciation deductions for contributions in aid of construction [CIAC] and for advances in aid of construction [AIAC].

A hearing examiner assigned to consider Florida Cities' request for a rate increase had allowed the company, as has been customary in water and sewer cases, depreciation...

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