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Such   \accounting shall allow a comparison of the actual external costs for the permitted ninemonth trueup   lperiod with the recovery of external costs afforded by the external cost segment for that period as   calculated on Worksheet 7. We will order Operator to incorporate this accounting report into its refund   plan and refund any overrecovery, plus interest, to subscribers. We will also order Operator to submit   an FCC Form 1240 for the projected period January 1, 1997 to December 31, 1997 which incorporates our revisions and the adjustments described above."6,-(-(ZZ%"Ԍ S-  }ԙ11.` ` As indicated above, Operator requests that any adverse determination regarding Operator's   CPST rate be suspended, pending resolution of Operator's Petition for Special Relief for Uniform Rates   .("Petition") in its Rochester, New York cable system. We find that it would serve the public interest to   hold the refund liability of Operator in abeyance pending a decision on Operator's Petition. There is an   administrative burden on Operator to implement a refund plan, which we seek to avoid, if we subsequently   grant Operator's Petition in the Rochester, New York cable system, which includes the community set   forth above, and essentially seeks retroactive approval of its rate. The interests of subscribers will be   safeguarded if Operator's Petition is denied because this Order imposes refund liability on Operator for   its overcharge on the CPST. Therefore, we will hold in abeyance Operator's obligation to issue refunds   until 30 days of the release of an order denying Operator's Petition for Special Relief for Uniform Rates in the Rochester cable system.  S -  12.` ` Accordingly, IT IS ORDERED, pursuant to Section 0.321 of the Commission's rules, 47   C.F.R.  0.321, that Operator's CPST rate of $22.47 effective January 1, 1997 in the community set forth above, IS UNREASONABLE.   X` hp x (#%'0*,.8135@8: