Per Curiam.
The issues raised and propositions presented by the OCC in these cases are essentially identical. The OCC submits that the Cincinnati Bell order and the Ohio Bell order are unlawful and unreasonable in the following respects:
(1) the PUCO erred by failing to authorize negative working capital allowances as an offset to the companies' rate bases;
(2) as an alternative to the first proposition, the PUCO erred by failing to deduct the...
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