FPL Group, Inc. and Subsidiaries - Page 14

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          or regulation will be applied without retroactive effect.  That             
          section is not involved here.                                               
               Petitioner has not provided the names of its competitors who           
          have allegedly obtained the Commissioner’s consent to a change in           
          method of accounting or described the method of accounting to               
          which the Commissioner has supposedly consented.  Petitioner’s              
          conclusory allegation of disparate treatment without any showing            
          of specific facts that could possibly bring it with the ambit of            
          the IBM case is insufficient grounds for granting partial summary           
          judgment on the issue before us.                                            
               To reflect the foregoing,                                              

                                                  An appropriate order will           
                                             be issued denying petitioner’s           
                                             motion for partial summary               
                                             judgment.                                




















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