Ark. Code Ann. § 23-18-520: Findings of fact required

(a) In rendering a decision on the application for a certificate, the Arkansas Public Service Commission shall issue and serve an order upon all parties. This order shall include or be accompanied by findings of fact stating its reasons for the action taken.

(b) If the commission has found that any regional or local law or regulation which would be otherwise applicable is unreasonably restrictive pursuant to § 23-18-519(b)(10) , it shall state in its order the reasons therefor.