N.Y. Comp. Codes R. & Regs. Tit. 16 § 61.4 - Expected changes
If the utility involved believes that there will be changes in revenues, expenses or income which should be considered in determining reasonable rates for the future, it shall present competent testimony to support such estimates. Speculative or conjectural data are not acceptable and all estimates must be explained in detail and the bases definitely established.
Notes
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