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According to information provided by Operator in its cost  d(#of service showing, the franchise area comprises approximately 2,456 CPST subscribers. In this review  d(#process, we analyzed Operator's CPST cost of service showing to ensure that its CPST rate is not unreasonable and to determine any associated refund liability.  S8- `7.` ` In reviewing Operator's cost of service showing, rate base and expense items have been  d(#evaluated to determine whether Operator should be permitted to recover those items. Where a certain rate  d(#[base or expense element was not supported, was excessive, or was unrelated to providing regulated cable  S- d(#service, such cost was disallowed in whole or in part.VE X( - d(#Ѝ #X\  P6G;IP#The Commission 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(#,Protection and Competition Act of 1992: Rate Regulation, MM Docket No. 92266, Report and Order and Further  {O -Notice of Proposed Rulemaking ("Rate Order"), 8 FCC Rcd 5631, 5794 n.619 (1993).V Based on our review of Operator's cost of service  d(#filing and applying the Commission's most current rules, we find that Operator has justified an MPR of $14.86.  S -  C8.` ` Our review of Operator's 1210 for the period April 1, 1994 to December 31, 1994,  d(#indicates that Operator has correctly calculated its MPR of $15.80. Our review of Operator's 1210 for  d(#the period January 1, 1995 to March 31, 1995 indicates that Operator has correctly calculated its MPR  d(#=of $16.28. Our review of Operator's 1210 for the period April 1, 1995 to June 30, 1995, indicates that  d(#yOperator has correctly calculated its MPR of $16.62. Our review of Operator's FCC Form 1240 for the  d(#projected period April 1, 1996 through March 31, 1997 indicated that Operator has correctly calculated  d(#its MPR. Our review of Operator's FCC Form 1240 for the projected period April 1, 1997 to March 31,  d(#1998 indicates that Operator has correctly calculated its MPR. Consequently, we find that Operator's CPST rate of $16.65, effective April 1, 1997, is justified and not unreasonable.  S- 9.` ` Accordingly, IT IS ORDERED, pursuant to Section 0.32l of the Commission's rules, 47  d(#[C.F.R. Section 0.321 that Operator's CPST rate of $16.65, effective April 1, 1997, in the community set forth above, IS NOT UNREASONABLE.  S- `10.` ` IT IS FURTHER ORDERED, pursuant to Section 0.32l of the Commission's rules, 47  d(#C.F.R. Section 0.321, that the complaint referenced herein against the rate increase charged by Operator in the community set forth above, IS DENIED. ` `  hhCFEDERAL COMMUNICATIONS COMMISSION ` `  hhCMargaret E. Egler ` `  hhCActing Chief, Financial Analysis & Compliance Division  4` `  hhCCable Services Bureau