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Final Order PSC-2018-0457-FOF-EI approving stipulations stated on Attachment A resolving all issues in this case; rates and charges as set forth in Exh No. 5 effective concurrent with first billing cycle of January 2019; docket to remain open to consider the private letter ruling from the IRS regarding whether the treatment of excess ADIT relating to the cost of removal/negative net salvage as unprotected is appropriate and until all true-ups and offsets are fully implemented pursuant to the 2017 Amended and Restated Stipulation and Settlement Agreement and the Amended Implementation Stipulation.