After carefully weighing the evidence introduced by both parties in this proceeding, we deny the complaint. We conclude the preponderance of the evidence does not establish the alleged violations of statute or defendants' Tariff Rule 12. Accordingly, we deny Greenlining's request that we order approximately $72 million in refunds and ten times more in penalties. We need not review the methodology or figures used in Greenlining's reparation and penalty calculations or defendants' challenge of them. However, we are sufficiently troubled by some of the evidence in the record that we direct defendants' to revise their tariffs and bill format to create clearer references and cross-references to call forwarding and the business line usage charges associated with the use of voicemail.