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S- 2.` ` According to information provided by Operator in its cost of service showing, the  d(#franchise area comprised approximately 5,955 BST subscribers at the time of the filings. Operator  d(#provided 11 BST channels. In this review process, pursuant to the Cable Television Consumer Protection  S8- d(#jand Competition Act of 1992 ("1992 Cable Act"),"81> {O - d(#YЍ See Communications Act of 1934, as amended by the Cable Television Consumer Protection and Competition  d(#yAct of 1992, Pub. L. No. 102385, 106 Stat. 1460 (1992) ("1992 Cable Act") at  623(c)(1)(C), 47 U.S.C.   d(#,543(c)(1)(C). The Communications Act authorizes the Commission to order that an operator refund to subscribers that portion of rates that subscribers have paid that upon review are found to be unreasonable.  we analyzed Operator's BST cost of service showing  S-to ensure that the rate charged was not unreasonable and to determine any associated refund liability.|1> {OL-Ѝ  See Communications Act,  623(b)(1) and 623(c)(1)(C).|   S- 3.` ` We analyzed the BST rate charged for the period from February 14, 1994 through  d(#September 30, 1995. Operator's FCC Form 1220 and FCC Forms 1210 seek to establish that its BST rate  d(#of $8.72 per month is justified based on its cost of providing service on its BST. Our analysis indicates  d(#that the BST rate that Operator was charging from February 14, 1994 to September 30, 1995 was justified under the Commission's rules.     S - II. ADJUSTMENTS  S - 4.` ` Rate base and expense items have been evaluated to determine whether Operator should  d(#be permitted to recover those items. Where a certain rate base or expense element was not supported, was  d(#excessive, or was unrelated to providing regulated cable service, such cost was disallowed in whole or in  S- d(#part.;$. 1> yO- d(#YЍ The Commission has made clear that the fact that an operator has incurred costs does not necessarily establish  {O- d(#Yits right to recover those costs from subscribers. See Implementation of Sections of the Cable Television Consumer  d(#YProtection and Competition Act of 1992: Rate Regulation, MM Docket No. 92266, Report and Order and Further  {O0-Notice of Proposed Rulemaking ("Rate Order"), 8 FCC Rcd 5631, 5794 n.619 (1993). ; Where reported costs were disallowed, we have made appropriate adjustments. Even with our  d(#adjustments and disallowances, however, we find that Operator's monthly BST rate for the periods under  S-review has been justified._ 1> yOr!- d(#yЍ Information regarding the specific adjustments made to Operator's filing for Plant Under Construction,  d(#xChannel Count Allocation, and Cost Allocations and the basis for such adjustments can be found in the public file  d(#for CUID Number GA0017 which is available in the Cable Services Bureau's public reference room, or through the  d(#Commission's copy contractor, International Transcription Services (ITS), 1919 M Street N.W., Washington, DC, 20554, or by calling ITS at (202) 8573800. _ " 0*%%II"Ԍ S-ԙ `III. CONCLUSION  S-  #5.` ` Based on our review of Operator's FCC Form 1220 filing and FCC Forms 1210 and upon  d(#`applying the Commission's most current rules, we find that, as discussed above, Operator has justified the monthly BST rate of $8.72 (plus franchise fee) for the period after February 14, 1994.  S- 6.` ` Accordingly, IT IS ORDERED, pursuant to Section 0.321 of the Commission's rules, 47  d(#C.F.R. Section 0.321, that the monthly BST rate of $8.72 charged by Operator with respect to the above S-referenced community, effective February 14, 1994, IS JUSTIFIED., 1> yO( - d(#Ѝ Our findings are based solely on the representations of Operator in its BST rate filings. Should information  yO - d(#come to our attention that these representations were materially inaccurate, we reserve the right to take appropriate  d(#action. This Order is not to be construed as a finding that we have accepted as correct any specific entry, explanation or argument made by any party to this proceeding not specifically addressed herein. ,   Sp- 7.` ` IT IS FURTHER ORDERED, pursuant to Section 76.933(d) of the Commission's rules,  d(#47 C.F.R. Section 76.933(d), that this ruling on the rate Operator was charging for its BST is binding on the local franchising authority, the City of Gainesville, and the cable operator, InterMedia Partners. ` `  hhCFEDERAL COMMUNICATIONS COMMISSION ` `  hhCMargaret M. Egler ` `  hhCActing Chief, Financial Analysis and Compliance Division ` `  hhCCable Services Bureau