Rates, charges and finances for regulated Indiana utilities are established by the IURC following legal proceedings in which the utility, the OUCC (on behalf of ratepayers) and other intervening parties (if they choose to participate) file detailed written testimony and participate in hearings. IURC decisions in formal proceedings are based on the evidence, with the IURC required to review all information in the case record and balance the interests of utilities and their customers. More information on the process is available at www.in.gov/oucc/2369.htm.