OPINION
POPOVICH, Chief Judge.
Relator appeals a final order by the Minnesota Public Utilities Commission in relator's interim rate case. Relator claims the accelerated amortization of its deferred tax reserve surplus ordered by the Commission was based upon an error of law. Relator also claims the Commission's determination of relator's capital structure was arbitrary, capricious, and affected by an error of law. We affirm in part, and reverse and remand...
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