individual systems”). 8 . Bluefield Waterworks & Improvement Co. v. Public Service Comm’n of W. Va., 262 U.S. 679, 690, 43 S.Ct. 675, 67 L.Ed. 1176 (1923) (explaining that where the rates charged by a public utility company "are not sufficient to yield a reasonable return on the value of the property used at the time it is being used to render the service ... their enforcement deprives the public utility company of its property in violation of the Fourteenth Amendment”); Southern Bell Telephone, 270 S.C. at 595-97, 600, 244 S.E.2d at 281, 283 (recognizing a regulated public utility is entitled to "an opportunity to earn a fair and reasonable return” on its investments). 9 . See Kiawah Property Owners Group v. Public Service Comm’n of S.C., 338 S.C. 92, 95, 525 S.E.2d 863, 864 (1999) (<HOLDING>). 10 . A "test year” is used to provide a
holding that while trial courts are encouraged to state all findings in their written orders they are not required to do so as long as the basis for their decisions is clear from the record and thus susceptible to review holding the psc is required to review and analyze  intercompany dealings and determine if they are reasonable but that such dealings are not required to meet a level of review stricter than the other analysis done by the psc holding that here the psc determined that the rate case expense was prudent and we see nothing that requires us to reverse that determination holding that the relationship of partners is of a fiduciary character and imposes upon them the obligation to exercise good faith and integrity in their dealings holding that partners have a fiduciary relationship and are held to high standards of integrity in their dealings with each other