Illinois Appellate Court
Civil Court
Public Utilities Act
Judicial estoppel applies to statements of fact and not to legal opinions or conclusions. ICC took only one position as to proceedings on 2008 plant additions, and ICC should decide whether they should be included in rate base. There is substantial evidence to support ICC's conclusion that capital adjustments were not known and measurable for 2006 test year, and substantial evidence supports ICC's decision to exclude those additions from rate base. (HUTCHINSON and SPENCE, concurring.)