OPINION OF THE COURT
ROSE, J.P.
Petitioner, a "gas corporation" as defined in Public Service Law § 2 (11), filed a proposal with respondent seeking to increase its rates for the 2008 rate year and to pass on to its ratepayers certain costs of site investigation and remediation (hereinafter SIR). Following evidentiary hearings and a review of the Administrative Law Judge's recommendations, respondent issued a rate order that imposed an incentive plan...
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