COWIN, J.
This case arises out of an order by the Department of Telecommunications and Energy (department) regulating the manner in which Boston Gas Company, doing business as Keyspan Energy Delivery New England (company), switches from a "cost of service/rate of return" (COS/ROR) ratemaking model to a "performance based regulation" (PBR) model. The company appeals from an order of the department adjusting the company's proposed rates by imposing an "accumulated inefficiencies...
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