Per Curiam.
The issue before this court is whether the commission properly limited the refund of overrecovered system loss costs to the audit period under review. Appellant OCC contends that the commission should have ordered a refund of all excess system loss costs collected pursuant to the so-called EFC rule embodied in Ohio Adm. Code Chapter 4901:1-11. Specifically, OCC asserts that since the commission itself has acknowledged that use of the rule...
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