Section 114. Temporary rates

To facilitate prompt action by the commission
  in  proceedings  involving the reasonableness of the rates of any public
  utility and to avoid delay in any such rate proceeding,  the  commission
  is hereby authorized to require any public utility company to establish,
  provide  and  maintain  continuing property records, including a list or
  inventory of all of the physical property actually used  in  the  public
  service,  and  to  require any public utility company to keep its books,
  accounts and records in such manner as to show  currently  the  original
  cost  of  said physical property and the reserves accumulated to provide
  for the retirement or replacement of said physical property.
    The commission may, in any such proceeding, brought either on its  own
  motion  or  upon  complaint,  upon notice and after hearing, if it be of
  opinion that the public interest so requires, immediately fix, determine
  and prescribe temporary rates to be  charged  by  said  utility  company
  pending  the final determination of said rate proceeding. Said temporary
  rates so fixed, determined and prescribed shall be sufficient to provide
  a return of not less than five per centum upon the original  cost,  less
  accrued  depreciation,  of  the physical property of said public utility
  company used and useful in the public service, and if the duly  verified
  reports  of  said  utility  company  to  the  commission do not show the
  original  cost,  less  accrued  depreciation,  of  said  property,   the
  commission  may  estimate said cost less depreciation and fix, determine
  and prescribe rates as hereinbefore provided.
    Temporary rates so fixed, determined and prescribed under this section
  shall be effective until the rates to be charged, received and collected
  by said utility company shall finally have been  fixed,  determined  and
  prescribed.  The  commission  is  hereby authorized in any proceeding in
  which temporary rates are fixed, determined and  prescribed  under  this
  section, to consider the effect of such rates in fixing, determining and
  prescribing  rates to be thereafter charged and collected by said public
  utility company on final determination of the rate proceeding.