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Final Order PSC-2018-0501-S-GU approving stipulation and granting joint motion requesting Commission approval of settlement agreement and tariffs between PGS, OPC and FIPUG; each utility that was a party to this docket shall abide by the stipulations, findings, and rulings which are applicable; all matters contained in the settlement agreement and the exhibits attached to the agreement, and incorporated by reference, are approved; new and revised tariff sheets and depreciation sheets implementing the settlement agreement and reflecting the approved final rates and charges are approved.