OPINION BY PRESIDENT JUDGE CRUMLISH, JR., April 15, 1987:
Bell Telephone Company of Pennsylvania (Bell) and the Office of Consumer Advocate (OCA) cross appeal a Pennsylvania Public Utility Commission (PUC) order granting Bell a rate increase of $198,471,000. Bell and the OCA have intervened on behalf of the PUC in each other's respective actions. We affirm in part and vacate and remand in part.
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