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access charge additional adjustment affiliated interest allocated amount annual applicant proposed applicant's appropriate AT&T Communications ATTCOM-W authorized rates average net investment basis bill budget Caledonia capital rate changes commis commission finds commission staff commission's common equity common stock equity company's construction corporation cost of capital current return customers CWIP docket earnings effective escrow estimated expenses FERC filed Findings of Fact Footville fuel gas utility holding company income statement Income Taxes increase intrastate investment rate base issue LDCs ment natural gas Operating Revenues percent pipeline plant Power Company preferred stock proceeding purchase Racine rate design rate of return ratepayers rates and rules reasonable rebates reduce refund residential result retail electric Return Requirement revenue requirement sales promotion sion Stats surcharge take-or-pay tariff Telephone Company test year ending tion tomers transportation utility capital structure utility operations utility's Wiscon Wisconsin Bell Wisconsin Gas