New Hampshire Code § 366:7

Disallowance of Charges Under Existing Contracts
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In any proceeding whether upon the department's initiation or commission's own motion or upon complaint involving the rates or practices of any public utility, the commission may disallow the inclusion in the accounts of a public utility of any payments or compensation to an affiliate for any services rendered, or property furnished, under existing contracts or arrangements with an affiliate unless such public utility shall establish the reasonableness of such payment or compensation.

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