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230 KV circuit 345 KV circuit accounting additional adjustment Administrative Law Judge adopted advertising AFDC policy allocation allowance alternative amortization amount Appendix applicant argues Assemblyman Hinchey basis bond ratings Brief on Exceptions capital costs capital structure cash flow Central Hudson Gas common equity company's proposal Consolidated Edison corridor coverage target customers CWIP in rate debt deferred deferred tax depreciation earnings Edison effect Electric Corporation Empire State Plaza equity ratio equity return expenditures expense FERC filing financial costs financial integrity forecast fuel impact imputation included inflation interest coverage issue Judge Harrison Judge Robinson maintains maintenance Marcy Substation million NHPC Niagara Mohawk NYPP NYSEG October 31 parties PASNY PASNY's Power Authority pre-tax proceeding rate base rate increase rate of return ratemaking ratepayers reasonable Recommended Decision reduce reflect revenue requirement right-of-way Schedule Staff witness Sterling Sturgeon Pool transmission line utilities York