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Section 543(m)(2) (1996).K   The Commission's rules currently define one percent of all cable subscribers in the United States as  S8-  jequivalent to 617,000 subscribers. 8 {O -  ԍ47 C.F.R. Section 76.1403(b). See Implementation of Cable Act Reform Provisions of the Telecommunications  yOr-Act of 1996, 11 FCC Rcd 5937 (1996). The Commission's rules also define an affiliated entity as one which   "holds a 20 percent or greater equity interest, passive or active, in the operator or exercises de jure or de  S-  facto control over the operator."L *  yO-ԍ47 C.F.R. Section 76.1403(c) (1996).L In the 1996 Act, Congress determined that, effective February 8, 1996,   the Commission shall not apply its CPST rate regulation rules, promulgated under Sections 623(a), (b)  S-  and (c) of the Communications Act,O   yO-ԍ47 U.S.C. Sections 543(a) (c) (1996).O to a small cable operator in any franchise area in which that operator  Sp-services 50,000 or fewer subscribers. pJ  {OZ-  ԍSection 623(m)(1) of the Communications Act of 1934, as amended, 47 U.S.C. Section 543(m)(1) (1996). See  {O$-also 47 C.F.R. Section 76.1403(a).  S -  24.` ` Our review reveals that Operator is a small cable company pursuant to Section 623(m)(2)  S -  of the Communications Act.K  yO>-ԍ47 U.S.C. Section 543(m)(2) (1996).K Because Operator serves fewer than 50,000 subscribers in the franchise area   in which the community listed above is located, the Operator's CPST rates in this community have   effectively been deregulated by the 1996 Act. The complaint against the Operator in this community was   0filed prior to the passage of the 1996 Act. We conclude, given all of the circumstances presented   including, in particular, the Congressional finding that post1996 CPST rate regulation is unjustified for   systems of this size, that there is no likelihood that adjudication of the complaint through to the end of   =the process would result in a net rate benefit to subscribers. To the contrary, this process would engage   the resources of both the private parties involved and the Commission, while the system operator, in light   of Section 623(m), could not effectively be restricted from offsetting any possible prior years' liability  S-  against a contemporaneous actual or putative rate increase.Z6 yOf%-  ԍSubscribers who may have been overcharged by Operator in the past and have since discontinued cable service   are not generally paid refund amounts in any event. The Commission's rules permits cable operators to credit refund  {O&-  <amounts to the class of subscribers that currently subscribe to the cable programming service tier. See 47 C.F.R."& ,_(_('" Section 76.961(b)(2) (1996). Accordingly, the complaint will be"X,_(_(II"   dismissed. We find this course of action not only consistent with Section 623 but necessary to implement   the Congressional intent embodied in the small company provisions of the 1996 Act and to avoid futile  S-adjudications.X yO-  ԍIn this regard we note that the Communications Act provides the Commission with wide discretion to resolve  {Op-  rate complaints pending before it. See, e.g., Section 4(j) of the Communications Act ("Commission may conduct  {O:-  <its proceedings in such manner as will best conduce to the proper dispatch and to the ends of justice."). See also  {O-  -Sections 4(i), 303(r), 623(b)(2)(A);  New York State Department of Law v. FCC, 984 F. 2d 1209, 1213 (DC Cir.  {O-1993).  ă   S`-  5.` ` Accordingly, IT IS ORDERED, pursuant to Sections 4(i), 4(j), 303(r) and 623(m) of the   LCommunications Act of 1934, as amended, 47 U.S.C. Sections 154(i), 154(j) 303(r) and 543(m), that the   "complaint against the CPST rates charged by Operator in the community referenced above IS DISMISSED.  S-  6.` ` This action is taken pursuant to delegated authority under Section 0.321 of the   Commission's rules, 47 C.F.R. Section 0.321. If any section, subsection, paragraph, sentence, clause or   phrase of this Order is declared invalid for any reason, the remaining portions of this Order shall be severable from the invalid part and shall remain in full force and effect. ` `  FEDERAL COMMUNICATIONS COMMISSION ` `  Margaret M. Egler ` `  Acting Chief, Financial Analysis and Compliance Division ` `  Cable Services Bureau