Section: General Page No.: General
|
|
|
- Maximillian Sparks
- 5 years ago
- Views:
Transcription
1 MH/MIPUG/COALITION (LEE)-1 Section: General Page No.: General Topic: Expert Qualifications Subtopic: Issue: PREAMBLE TO IR (IF ANY) QUESTION: a) Please identify the any other members of Ms. Lee's firm who participated in the preparation of the pre-filed testimony. Please also provide the names of third parties (if any) retained to assist in the preparation of the pre-filed testimony. b) Please file the curriculum vitae for Ms. Lee and for each member of Ms. Lee's firm or third party identified in MH/MIPUG/COALITION 1(a). RATIONALE FOR QUESTION: Information on Intervener expert qualifications is required in assessing the evidence provided. RESPONSE: (a) For clarity, Ms. Lee is employed by BCRI, Inc., a Consulting and Research Company, as a BCRI associate. Ms. Lee is BCRI s principle expert on the instant case. Ms. Lee is the only person who participated in preparing the pre-filed testimony. No third party was retained in the preparation of said testimony. May12, 2015 Page 1
2 MH/MIPUG/COALITION (LEE)-1 (b) Please see pages 1-2 of the Pre-Filed Testimony of P. Lee and Exhibit PSL-1 to this Testimony for a description and outline of her past experience and utility proceedings. RATIONALE FOR REFUSAL TO FULLY ANSWER THE QUESTION: May12, 2015 Page 2
3 MH/MIPUG/COALITION (LEE)-2 Section: General Page No.: General Topic: Expert Qualifications Subtopic: Issue: PREAMBLE TO IR (IF ANY): QUESTION: Please provide any Terms of Reference from the COALITION and MIPUG that was provided to Ms. Lee in connection with her participation in this proceeding. RATIONALE FOR QUESTION: To understand the terms of the engagement. RESPONSE: Terms of Reference are described generally on pages 2 and 3 of Ms. Lee s pre-filed testimony. Ms. Lee was asked verbally to review certain materials filed in the 2015/16 GRA before the Manitoba Public Utilities Board and provide an opinion regarding Manitoba Hydro s depreciation methodology and resulting proposals. The opinion would include highlighting major topics for concern. Ms. Lee was requested to not only direct where attentions should be focused but also suggest the approach to take to ensure understanding by all parties. Please see the attached the Expert Declaration signed by Ms. Lee for more information on the Terms of her engagement in this GRA. RATIONALE FOR REFUSAL TO FULLY ANSWER THE QUESTION: May 12, 2015 Page 1
4
5 MH/MIPUG/COALITION (LEE)-2 Attachment 1 EXPERT S DECLARATION EXPERT S DECLARATION I DECLARE THAT: 1 I understand that my duty in providing written reports and giving evidence is to help the Public Utilities Board, and that this duty overrides any obligation to the parties by whom I am engaged or the persons who have paid or are liable to pay me. I confirm that I have complied and will continue to comply with my duty. 2 I confirm that I have not entered into any arrangement where the amount or payment of my fees is in any way dependent on the outcome of the case. 3 I acknowledge that it is my duty to provide evidence in relation to this proceeding as follows: to provide opinion evidence that is fair, objective and non-partisan; to provide opinion evidence that is related only to matters that are within my area of expertise; and to provide such additional assistance as the Public Utilities Board may reasonably require to determine an issue. 4 I know of no conflict of interest of any kind. 5 I will advise the party by whom I am instructed if, between the date of my report and the hearing, there is any change in circumstances which affect my answers to point 4. 6 I have indentified the sources of all information I have used. 7 I have exercised reasonable care and skill in order to be accurate and complete in preparing this report. 8 I have endeavoured to include in my report those matters, of which I have knowledge or of which I have been made aware, that might adversely affect the validity of my opinion. I have clearly stated any qualifications to my opinion. 9 I have not, without forming an independent view, included or excluded anything which has been suggested to me by others, including my instructing lawyers. 10 I will notify those instructing me immediately and confirm in writing if, for any reason, my existing report requires any correction or qualification. May 12, 2015 Page 1
6 MH/MIPUG/COALITION (LEE)-2 Attachment 1 11 I understand that: 11.1 my report may form the evidence to be given under oath or affirmation; 11.2 questions may be put to me in writing for the purposes of clarifying my report and that my answers shall be treated as part of my report and covered by my statement of truth; 11.3 I may be required to attend at a hearing to be cross-examined on my report by a crossexaminer assisted by an expert. STATEMENT OF TRUTH I confirm that I have made clear which facts and matters referred to in this report are within my own knowledge and which are not. Those that are within my own knowledge I confirm to be true. The opinions I have expressed represent my true and complete professional opinions on the matters to which they refer. Patricia Lee Signature.. Date. May 12, 2015 Page 2
7 MH/MIPUG/COALITION (LEE)-3 Section: General Page No.: General Topic: Expert Qualifications Subtopic: Issue: PREAMBLE TO IR (IF ANY): QUESTION: Please provide a summary of the professional education of Ms. Lee and identify whether Ms. Lee possesses the designation of Certified Depreciation Professional from the Society of Depreciation Professionals; is a member of the Society of Depreciation Professionals; and/or has been qualified as a depreciation expert in any jurisdiction. If so, please advise in which jurisdictions Ms. Lee has been qualified. RATIONALE FOR QUESTION: Information on Intervener expert qualifications is required in assessing the evidence provided. RESPONSE: Ms. Lee possesses the designation of Certified Depreciation Professional from the Society of Depreciation Professionals and is a member of said Society. Ms. Lee is unsure what is being asked concerning whether she has been qualified as a depreciation expert in any jurisdiction. That said, through her testimonies and other work at the Florida Public Service Commission (FPSC), Ms. Lee was considered a depreciation expert witness. She was the FPSC s depreciation representative at three-way meetings between state regulators, federal regulators, and company depreciation experts to determine interstate (federal jurisdiction) telecommunications depreciation rates. In her duties at the FPSC, Ms. Lee analyzed depreciation methods, procedures, and concepts such as whole life, remaining life, and equal life group. She was also the FPSC s May 12, 2015 Page 1
8 MH/MIPUG/COALITION (LEE)-3 depreciation expert representative on the NARUC Staff Subcommittee on Depreciation (and past president), and the National Conference of Regulatory Commission Engineers (and past president). Further, Ms. Lee taught depreciation training courses at the NARUC Annual Regulatory Studies Program, at the Society of Depreciation Professionals annual training, and within the FPSC. Ms. Lee, as a member of the NARUC Staff Subcommittee on Depreciation, published three papers in the Journal of the Society of Depreciation Professionals (1998 Economic Depreciation; The Impact of Depreciation Expense on Infrastructure Development; and 1993 Provision for Dismantlement of Fossil- Fueled Generating Stations PUC Acceptance). Please see Attachments 1 3 to this IR for copies of the three published papers in the Journal of the Society of Depreciation Professionals. Please see Attachment 4 to this IR for the excerpt pages of the NARUS Public Utility Depreciation Practices Manual, August 1996 showing Patricia S. Lee as co-author of various chapters of the manual and its appendices. RATIONALE FOR REFUSAL TO FULLY ANSWER THE QUESTION: May 12, 2015 Page 2
9 MH/MIPUG/COALITION (LEE)-3 Attachment 1 May 12, 2015 Page 1
10 MH/MIPUG/COALITION (LEE)-3 Attachment 1 May 12, 2015 Page 2
11 MH/MIPUG/COALITION (LEE)-3 Attachment 1 May 12, 2015 Page 3
12 MH/MIPUG/COALITION (LEE)-3 Attachment 1 May 12, 2015 Page 4
13 MH/MIPUG/COALITION (LEE)-3 Attachment 1 May 12, 2015 Page 5
14 MH/MIPUG/COALITION (LEE)-3 Attachment 2 May 12, 2015 Page 1
15 MH/MIPUG/COALITION (LEE)-3 Attachment 2 May 12, 2015 Page 2
16 MH/MIPUG/COALITION (LEE)-3 Attachment 2 May 12, 2015 Page 3
17 MH/MIPUG/COALITION (LEE)-3 Attachment 2 May 12, 2015 Page 4
18 MH/MIPUG/COALITION (LEE)-3 Attachment 2 May 12, 2015 Page 5
19 MH/MIPUG/COALITION (LEE)-3 Attachment 2 May 12, 2015 Page 6
20 MH/MIPUG/COALITION (LEE)-3 Attachment 2 May 12, 2015 Page 7
21 MH/MIPUG/COALITION (LEE)-3 Attachment 2 May 12, 2015 Page 8
22 MH/MIPUG/COALITION (LEE)-3 Attachment 2 May 12, 2015 Page 9
23 MH/MIPUG/COALITION (LEE)-3 Attachment 3 May 12, 2015 Page 1
24 MH/MIPUG/COALITION (LEE)-3 Attachment 3 May 12, 2015 Page 2
25 MH/MIPUG/COALITION (LEE)-3 Attachment 3 May 12, 2015 Page 3
26 MH/MIPUG/COALITION (LEE)-3 Attachment 3 May 12, 2015 Page 4
27 MH/MIPUG/COALITION (LEE)-3 Attachment 3 May 12, 2015 Page 5
28 MH/MIPUG/COALITION (LEE)-3 Attachment 3 May 12, 2015 Page 6
29 MH/MIPUG/COALITION (LEE)-3 Attachment 3 May 12, 2015 Page 7
30 MH/MIPUG/COALITION (LEE)-3 Attachment 3 May 12, 2015 Page 8
31 MH/MIPUG/COALITION (LEE)-3 Attachment 4 May 12, 2015 Page 1
32 MH/MIPUG/COALITION (LEE)-3 Attachment 4 May 12, 2015 Page 2
33 MH/MIPUG/COALITION (LEE)-3 Attachment 4 May 12, 2015 Page 3
34 MH/MIPUG/COALITION (LEE)-3 Attachment 4 May 12, 2015 Page 4
35 MH/MIPUG/COALITION (LEE)-4 Section: General Page No.: General Topic: Expert Qualifications Subtopic: Issue: PREAMBLE TO IR (IF ANY): QUESTION: Please provide a summary of the extent to which Ms. Lee has been directly involved in the implementation of IFRS by a public utility. Please indicate if Ms. Lee holds a professional accounting designation. RATIONALE FOR QUESTION: Information on Intervener expert qualifications is required in assessing the evidence provided. RESPONSE: Ms. Lee has not been directly involved in the implementation of IFRS by a public utility. She is not an accountant and does not proclaim to be one. Ms. Lee s IFRS involvement has been in conversations with FPSC accounting staff and Florida electric company representatives (Florida Power and Light Company and Florida Progress now Duke Florida). The conversations were generalized concerning how Florida companies are dealing with IFRS, are there any potential problems, will regulated utilities be required to comply, etc. RATIONALE FOR REFUSAL TO FULLY ANSWER THE QUESTION: May 12, 2015 Page 1
36
37 MH/MIPUG/COALITION (LEE)-5 Section: General Page No.: General Topic: Expert Qualifications Subtopic: Issue: PREAMBLE TO IR (IF ANY): QUESTION: Please provide a list of utilities for which Ms. Lee has performed a comprehensive depreciation study. RATIONALE FOR QUESTION: Information on Intervener expert qualifications is required in assessing the evidence provided. RESPONSE: Ms. Lee has not performed a comprehensive depreciation study for any utility. That said, Ms. Lee has over 30 years of experience in reviewing, analyzing, and presenting testimony and recommendations on comprehensive depreciation studies filed by Florida telecommunications, electric, and gas companies. In this capacity, Ms. Lee also analyzed and evaluated depreciation methods, procedures, and concepts. The review process included prudency of company planning (including additions and retirements), retirement practices, and basic accounting data used in the development of life characteristics. RATIONALE FOR REFUSAL TO FULLY ANSWER THE QUESTION: May 12, 2015 Page 1
38
39 MH/MIPUG/COALITION (LEE)-6 Section: III Page No.: 13 Topic: Accounting Changes Subtopic: Issue: PREAMBLE TO IR (IF ANY): Ms. Lee states at page 13, line 26 of her testimony "I do not understand the adversity to keeping two sets of books as this can also be handled by the computer." QUESTION: Please explain how the above noted statement, which appears to be discussing the fact that a computer is used to calculate depreciation rates as part of a periodic depreciation study, relates to maintaining two full sets of asset subledgers, one for ASL and one for ELG, on an ongoing basis (i.e. two set of books). RATIONALE FOR QUESTION: To clarify Ms. Lee s understanding with respect to the requirements for developing and maintaining two sets of accounting records. RESPONSE: The two sets of books Ms. Lee is referencing are regulatory books and financial books. Depreciation rates can be and sometimes are different between regulatory and financial accounting. The regulatory books maintain the depreciation rates approved for regulatory purposes including the corresponding depreciation related accounts/categories, depreciation expenses, and accumulated reserve. The basic accounting data (additions, retirements, adjustments/transfers, and plant balances) used in the life analyses for determining the underlying lives whether ASL or ELG should be expected to be the same whether for regulatory or financial purposes. It is Ms. Lee s experience in dealing with Florida utilities that accounting data is computerized and to the extent regulatory books and financial books differ, regulatory assets/liabilities are often created. RATIONALE FOR REFUSAL TO FULLY ANSWER THE QUESTION: May 12, 2015 Page 1
A Note on Ratemaking in Accordance with Accepted Actuarial Practice in Canada and Impact of Investment (Discount) Rates
A Note on Ratemaking in Accordance with Accepted Actuarial Practice in Canada and Impact of Investment (Discount) Rates Manitoba Public Insurance 2017/18 GRA CAC Manitoba Submitted by the Public Interest
A Note on an Interest Rate Forecast Risk Factor (IRFRF) and the RSR Target Established by the Dynamic Capital Asset Test (DCAT)
A Note on an Interest Rate Forecast Risk Factor (IRFRF) and the RSR Target Established by the Dynamic Capital Asset Test (DCAT) Manitoba Public Insurance 2017/18 GRA CAC Manitoba Submitted by the Public
MH/HELIOS I-1. Reference: Section 6, Summary and Discussion. Preamble to IR (If Any):
MH/HELIOS I-1 Reference: Section 6, Summary and Discussion Preamble to IR (If Any): At page 36, Mr. Raphals recommends the PUB require Manitoba Hydro to deepen its research on affordability mechanisms,
Manitoba Hydro 2017/18 & 2018/19 Electric General Rate Application Reply. February 14, 2018
Manitoba Hydro 2017/18 & 2018/19 Electric General Rate Application Reply February 14, 2018 Introduction Manitoba Hydro adopted the evidence of its witnesses at the outset of the process Manitoba Hydro
MANITOBA HYDRO 2017/18 AND 2018/19 GENERAL RATE APPLICATION PRELIMINARY BUDGET SUBMISSION FOR THE MANITOBA INDUSTRIAL POWER USERS GROUP
MANITOBA HYDRO 2017/18 AND 2018/19 GENERAL RATE APPLICATION PRELIMINARY BUDGET SUBMISSION FOR THE MANITOBA INDUSTRIAL POWER USERS GROUP As requested by the Public Utilities Board in Procedural Order 70/17
MIPUG INTERROGATORIES TO CAC/MSOS 2010/11 & 2011/12 MANITOBA HYDRO GENERAL RATE APPLICATION DECEMBER 17TH, 2010
MIPUG INTERROGATORIES TO CAC/MSOS 2010/11 & 2011/12 MANITOBA HYDRO GENERAL RATE APPLICATION DECEMBER 17TH, 2010 MIPUG/CAC/MSOS (Matwichuk) I - 1 and the Manitoba Society of Seniors, Question 7, pages 5-6
...CANBE.. SCARY!.
GETTING STARTED AT YOUR PUBLIC UTILITY COMMISSION Theo MacGregor Jerrold Oppenheim Democracy And Regulation Presented at the National Community Action Foundation Conference November 14, 2007 St. Petersburg,
Case 1:16-cr RJL Document 111 Filed 09/21/18 Page 1 of 7 UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA
Case 1:16-cr-00166-RJL Document 111 Filed 09/21/18 Page 1 of 7 UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA UNITED STATES OF AMERICA : : Case No. 16-166 (RJL) v. : : PATRICIA DRISCOLL, : :
THE STATE OF NEW HAMPSHIRE BEFORE THE PUBLIC UTILITIES COMMISSION NORTHERN UTILITIES, INC DIRECT TESTIMONY OF PAUL M. NORMAND
THE STATE OF NEW HAMPSHIRE BEFORE THE PUBLIC UTILITIES COMMISSION DG -0 NORTHERN UTILITIES, INC DIRECT TESTIMONY OF PAUL M. NORMAND DEPRECIATION ACCRUAL RATE STUDY EXHIBIT PMND-1 0003 TABLE OF CONTENTS
CONCERNING CONCERNING BETWEEN. DECISION The names and identifying details of the parties in this decision have been changed.
LCRO 279/2014 CONCERNING an application for review pursuant to section 193 of the Lawyers and Conveyancers Act 2006 AND CONCERNING a determination of the [City] Standards Committee [X] BETWEEN VJ Applicant
September 9, 2015 Information Requests Round 2 BW (MPI) 2-1
BW (MPI) BW (MPI) 2-1 BW (MPI) 2-1 Volume: Topic: Sub Topic: Issue: III, Loss Prevention and Implementation plan Priority Setting Page No.: Claims costs related fatalities and injuries A1.13 Appx 6 p 43
Participation of a Person Described in Section 6103(n) in a Summons Interview Under Section 7602(a)(2) of the Internal Revenue Code
This document is scheduled to be published in the Federal Register on 06/18/2014 and available online at http://federalregister.gov/a/2014-14265, and on FDsys.gov [4830-01-p] DEPARTMENT OF THE TREASURY
For each bullet referenced in the Key Findings and as more fully developed in the body of the report, please identify:
2 Manitoba Hydro ( MH ) 2.1 MH/LEI I -1 LEI Evidence Section 1 Page 5 of 61 For each bullet referenced in the Key Findings and as more fully developed in the body of the report, please identify: a) The
IBA RULES ON THE TAKING OF EVIDENCE IN INTERNATIONAL ARBITRATION
APPENDIX 4.1 IBA RULES ON THE TAKING OF EVIDENCE IN INTERNATIONAL ARBITRATION (as from 29 May 2010) Preamble 1. These IBA Rules on the Taking of Evidence in International Arbitration are intended to provide
EXETER ASSOCIATES, INC Little Patuxent Parkway Suite 300 Columbia, Maryland 21044
OCA STATEMENT BEFORE THE PENNSYLVANIA PUBLIC UTILITY COMMISSION Pennsylvania Public Utility Commission v. United Water Pennsylvania, Inc. ) ) ) Docket No. R-01-67 DIRECT TESTIMONY OF JENNIFER L. ROGERS
Overview of Accounting Systems
Overview of Accounting Systems Generally Accepted Accounting Principles (GAAP) A series of rules for the treatment of financial matters Developed by the Financial Accounting Standards Board (FASB) FASB
IBA Rule on the Taking of Evidence in International Commercial Arbitration (Adopted 1999)
IBA Rule on the Taking of Evidence in International Commercial Arbitration (Adopted 1999) Introduction 1 These IBA Rules on the Taking of Evidence in International Commercial Arbitration (the IBA Rules
Appendix: Consultant Qualifications
Appendix: Consultant Qualifications 1 INTRODUCTION TO NorthAmerica Inc. is a Toronto-based management consulting firm specializing in advising the electricity industry and related affiliates. Our clients
CONFLICTING ASSUMPTIONS AND EXPECTATIONS ON THE ROLE OF EXPERT EVIDENCE IN ARBITRATION. A Common Law Perspective 2 February 2018 Christopher Harris
CONFLICTING ASSUMPTIONS AND EXPECTATIONS ON THE ROLE OF EXPERT EVIDENCE IN ARBITRATION A Common Law Perspective 2 February 2018 Christopher Harris Structure of Presentation Preliminary remarks The role
IBA Rules on the Taking of Evidence in International Commercial Arbitration. International Bar Association
IBA Rules on the Taking of Evidence in International Commercial Arbitration Adopted by a resolution of the IBA Council 1 June 1999 International Bar Association International Bar Association 271 Regent
GSS/GSM rebuttal on all issues of Manitoba Hydro s 2015 cost of service methodology review proceeding
GSS/GSM rebuttal on all issues of Manitoba Hydro s 2015 cost of service methodology review proceeding prepared for Hill Sokalski Walsh Olson LLP August 8, 2016 Upon review of the intervenor evidence of
RESUME OF BRIAN R. BARBER, MANAGER OF CONSULTING
EDUCATION Georgia Institute of Technology Bachelor of Industrial Engineering Goizueta Business School of Emory University Master of Business Administration Sixteen years experience in utility rate analysis
Order No. 126/18. September 18, 2018 (Amended)
AN APPLICATION BY MANITOBA HYDRO TO REVIEW AND VARY ORDER 59/18 TIME-OF-USE RATE DIRECTIVE 29 AND REVIEW AND VARY ORDER 59/18 TECHNICAL CONFERENCE ON RETAINED EARNINGS DIRECTIVE 9 PURSUANT TO THE PUBLIC
1.0 Topic: Qualifications to provide expert evidence Reference: Exhibit C3-7, AMCS-RDOS Evidence, pages 1 and 51 of pdf
C2-7 REQUESTOR NAME: BC Sustainable Energy Association and Sierra Club BC INFORMATION REQUEST ROUND NO: 1 TO: ANARCHIST MOUNTAIN COMMUNITY SOCIETY AND REGIONAL DISTRICT OF OKANAGAN-SIMILKMEEN (AMCS RDOS)
SUBJECT: Policy and Procedure Development EFFECTIVE DATE: 8/6/2004
Department Name Quality Management CHAPTER: Quality Assurance APPROVAL: August 6, 2004 SUBJECT: Policy and Procedure Development EFFECTIVE DATE: 8/6/2004 POLICY NUMBER: QM-001 REPLACES (policy # and date):
DIRECT TESTIMONY OF. Denise Kay Parrish
IN THE MATTER OF THE APPLICATION OF ) BEFORE THE PUBLIC SERVICE COMMISSION OF WYOMING Hearing Begins: June 18, 2012 Testimony Filed: May 25, 2012 IN SUPPORT OF THE STIPULATIONS AND AGREEMENTS On Behalf
ARBITRATION RULES LJUBLJANA ARBITRATION RULES. Dispute Resolution Since 1928
ARBITRATION RULES Ljubljana Arbitration Centre AT the Chamber of Commerce and Industry of Slovenia LJUBLJANA ARBITRATION RULES Dispute Resolution Since 1928 Ljubljana Arbitration Centre at the Chamber
STATE OF NORTH CAROLINA UTILITIES COMMISSION RALEIGH DOCKET NO. E-100, SUB 84
STATE OF NORTH CAROLINA UTILITIES COMMISSION RALEIGH DOCKET NO. E-100, SUB 84 BEFORE THE NORTH CAROLINA UTILITIES COMMISSION In the Matter of Investigation of Integrated Resource Planning in North Carolina
OPENING STATEMENT OF THE PUBLIC INTEREST LAW CENTRE ON BEHALF OF THE CONSUMERS ASSOCIATION OF CANADA (MANITOBA BRANCH) 2017/2018 MPI GRA
OPENING STATEMENT OF THE PUBLIC INTEREST LAW CENTRE ON BEHALF OF THE CONSUMERS ASSOCIATION OF CANADA (MANITOBA BRANCH) 2017/2018 MPI GRA October 14, 2016 CAC Manitoba 2 Over two decades of rate hearings
APPLICATION TO REGISTER AS A FOREIGN LICENSED FAMILY TRUST COMPANY Form OFR
FLORIDA OFFICE OF FINANCIAL REGULATION Division of Financial Institutions 200 East Gaines Street Tallahassee, Florida 32399-0371 www.flofr.com APPLICATION TO REGISTER AS A FOREIGN LICENSED FAMILY TRUST
Victims Guide to the Defense Base Act: Your Next Steps
Introduction In many labor intensive industries, injuries on the job can be common and most often are handled with worker s compensation. However, working outside of the United States on a United States
PRE-FILED TESTIMONY OF P. BOWMAN. IN REGARD TO MANITOBA HYDRO 2012/13 and 2013/14 GENERAL RATE APPLICATION. Submitted to: on behalf of.
PRE-FILED TESTIMONY OF P. BOWMAN IN REGARD TO MANITOBA HYDRO 0/ and 0/ GENERAL RATE APPLICATION Submitted to: The Manitoba Public Utilities Board on behalf of Manitoba Industrial Power Users Group Prepared
BEFORE THE MINNESOTA OFFICE OF ADMINISTRATIVE HEARINGS 100 Washington Square, Suite 1700 Minneapolis MN
BEFORE THE MINNESOTA OFFICE OF ADMINISTRATIVE HEARINGS 100 Washington Square, Suite 1700 Minneapolis MN 55401-2138 FOR THE MINNESOTA PUBLIC UTILITIES COMMISSION 121 7 th Place East, Suite 350 St Paul MN
United States of America Before the Federal Energy Regulatory Commission
United States of America Before the Federal Energy Regulatory Commission Prepared Direct Testimony Of Dr. Merle Erickson On Behalf of The Interstate Natural Gas Association of America March 8, 2017 I.
Retaining a Chartered Business Valuator:
THE MNP VALUATION GUIDANCE SERIES Retaining a Chartered Business Valuator: A Guide for Lawyers, Accountants and their Clients The MNP Valuation Guidance Series MNP LLP s Chartered Business Valuators provide
Table of Contents. Page Witness Background and Experience General Matters Major Wastewater Rate Changes Wastewater Revenue...
MSD Exhibit No. MSD H 0 Rate Change Proceeding WILLIAM STANNARD Direct Testimony Metropolitan St. Louis Sewer District February, 0 Table of Contents Page Witness Background and Experience... General Matters...
Are You A Self- Proclaimed or a Recognized Expert? By David J. Witz
An official publication of ASPPA legal Part 2 Are You A Self- Proclaimed or a Recognized Expert? By David J. Witz Not all advisors can be experts at a level that can survive the scrutiny expert witnesses
Filing Guidelines for Ontario Power Generation Inc.
Ontario Energy Board Commission de l énergie de l Ontario EB-2009-0331 Filing Guidelines for Ontario Power Generation Inc. Setting Payment Amounts for Prescribed Generation Facilities Issued: July 27,
STATE OF CONNECTICUT PUBLIC UTILITIES REGULATORY AUTHORITY DOCKET NO
STATE OF CONNECTICUT PUBLIC UTILITIES REGULATORY AUTHORITY DOCKET NO. 1-- APPLICATION OF THE CONNECTICUT LIGHT AND POWER COMPANY DBA EVERSOURCE ENERGY TO AMEND ITS RATE SCHEDULES TESTIMONY OF NED W. ALLIS
Knox & Associates, LLC
Knox & Associates, LLC Forensic Consulting We Bring Truth to Light P. O. Box 8081 Jacksonville, FL 32239 (904) 619-3063 (904) 619-3073 (Fax) consulting@knoxandassociates.com www.knoxandassociates.com POLICIES,
APPEAL PROCEDURES, RULES and REGULATIONS
APPEAL PROCEDURES, RULES and REGULATIONS Rule # BOARD OF ASSESSMENT APPEALS OF CLEARFIELD COUNTY A. GENERAL RULES 1) TIME for FILING: All annual appeals from the assessment of real estate must be properly
AUDIT COMMITTEE CHARTER
AUDIT COMMITTEE CHARTER Purpose: The Audit Committee (the Committee ) is a standing committee of the Board. The Committee s purpose is to assist the Board in carrying out its oversight responsibilities
MANITOBA PUBLIC INSURANCE
MANITOBA PUBLIC INSURANCE Round 2 Information Requests 2016 GRA September 9, 2015 Public Utilities Board Bike Winnipeg Consumers Association of Canada (Manitoba) Coalition of Manitoba Motorcycles Groups
BEFORE THE FLORIDA PUBLIC SERVICE COMMISSION DOCKET NO EI
BEFORE THE FLORIDA PUBLIC SERVICE COMMISSION DOCKET NO. 000-EI IN RE: TAMPA ELECTRIC COMPANY S PETITION FOR AN INCREASE IN BASE RATES AND MISCELLANEOUS SERVICE CHARGES DIRECT TESTIMONY AND EXHIBIT OF EDSEL
Revenue Information Powers. Part 38, chapter 4. Incorporating material previously set out in Statement of Practice SP- GEN/1/99
Revenue Information Powers Part 38, chapter 4 Incorporating material previously set out in Statement of Practice SP- GEN/1/99 This document should be read in conjunction with the following sections of
E.ON Climate & Renewables Canada Ltd. Grizzly Bear Creek Wind Power Project
Decision 21513-D01-2016 Grizzly Bear Creek Wind Power Project July 21, 2016 Alberta Utilities Commission Decision 21513-D01-2016 Grizzly Bear Creek Wind Power Project Proceeding 21513 July 21, 2016 Published
STATE OF NORTH CAROLINA UTILITIES COMMISSION RALEIGH DOCKET NO. E-7, SUB 1146 ) ) ) ) )
STATE OF NORTH CAROLINA UTILITIES COMMISSION RALEIGH DOCKET NO. E-7, SUB 1146 BEFORE THE NORTH CAROLINA UTILITIES COMMISSION In the Matter of Application of Duke Energy Carolinas, LLC, for Adjustment of
UNCITRAL ARBITRATION RULES
UNCITRAL ARBITRATION RULES (as revised in 2010) Section I. Introductory rules Scope of application* Article 1 1. Where parties have agreed that disputes between them in respect of a defined legal relationship,
Filing Guidelines for Ontario Power Generation Inc.
Ontario Energy Board Commission de l énergie de l Ontario EB-2011-0286 Filing Guidelines for Ontario Power Generation Inc. Setting Payment Amounts for Prescribed Generation Facilities Issued: July 27,
2015 General Rate Case
Application No.: Exhibit No.: SCE-0, Vol. 01, Pt. 1 Witnesses: A. Herrera G. Huckaby (U -E) 01 General Rate Case Financial, Legal, and Operational Services (FL&OS) Volume 1, Part 1 Financial Services Department
Challenges and Considerations
Challenges and Considerations in Evaluating International Arbitration Venues Claudia T. Salomon Partner and Co-Chair, International Arbitration Practice Group DLA Piper LLP 1 [An Excerpt] Understanding
Filing Guidelines for Ontario Power Generation Inc.
Ontario Energy Board Commission de l énergie de l Ontario EB-2009-0331 Filing Guidelines for Ontario Power Generation Inc. Setting Payment Amounts for Prescribed Generation Facilities Issued: July 27,
1. Provide a copy of any document which Appellant has submitted since his removal from the Agency in search of employment.
CHAPTER FOUR DOCUMENT REQUESTS GENERAL 1. Provide a copy of any document which Appellant has submitted since his removal from the Agency in search of employment. 2. Provide a copy of any document which
In complex matters, particularly those involving construction, by Patricia D. Galloway
by Patricia D. Galloway A look at the rules pertaining to tribunal experts, and methods of using of experts in arbitration to streamline and narrow the issues and present expert testimony more effectively.
The 5 Ws and the H of Domestic Violence Expert Testimony
The 5 Ws and the H of Domestic Violence Expert Testimony l CAIA l June 6, 2018 l Vicki Introduction 1) How often have you been hired to testify as a DV expert (whether you testified or not)? 2) What is
BEFORE THE PUBLIC SERVICE COMMISSION OF WYOMING ) ) ) ) PREFILED REBUTTAL TESTIMONY AND EXHIBITS OF JONI JOHNSON-POWE INDEX QUALIFICATIONS...
BEFORE THE PUBLIC SERVICE COMMISSION OF WYOMING IN THE MATTER OF THE APPLICATION OF SOURCEGAS DISTRIBUTION LLC FOR AUTHORITY TO INCREASE ITS NATURAL GAS RATES BY $7.47 MILLION PER ANNUM, TO CONSOLIDATE
The Role of the DCAT and Interest Rate Forecasting in the 2019 GRA. Manitoba Public Insurance 2019/20 GRA
The Role of the DCAT and Interest Rate Forecasting in the 2019 GRA Manitoba Public Insurance 2019/20 GRA Consumers' Association of Canada (Manitoba) Submitted by the Public Interest Law Centre Co-Authored
The Code of Ethics for Arbitrators in Commercial Disputes Effective March 1, 2004
The Code of Ethics for Arbitrators in Commercial Disputes Effective March 1, 2004 The Code of Ethics for Arbitrators in Commercial Disputes was originally prepared in 1977 by a joint committee consisting
Energy Poverty in Manitoba and the Impact of the Proposed Hydro Rate Increase: An Assessment of the Bill Affordability Study in the Manitoba Hydro GRA
Energy Poverty in Manitoba and the Impact of the Proposed Hydro Rate Increase: An Assessment of the Bill Affordability Study in the Manitoba Hydro GRA Manitoba Hydro 2017/18 & 2018/19 GRA Consumers Coalition
COURT OF APPEALS EIGHTH DISTRICT OF TEXAS EL PASO, TEXAS O P I N I O N
COURT OF APPEALS EIGHTH DISTRICT OF TEXAS EL PASO, TEXAS MOSES ALVAREZ, Appellant, v. THE STATE OF TEXAS, Appellee. O P I N I O N No. 08-11-00160-CR Appeal from 432nd District Court of Tarrant County,
HEATHER I. BATES Managing Director, BRG Health Analytics. BERKELEY RESEARCH GROUP, LLC 1800 M Street NW, 2 nd Floor Washington, DC 20036
Curriculum Vitae HEATHER I. BATES Managing Director, BRG Health Analytics BERKELEY RESEARCH GROUP, LLC 1800 M Street NW, 2 nd Floor Washington, DC 20036 Direct: 202.480.2660 Cell: 202.641.1035 hbates@thinkbrg.com
Managing Investigations Guidance Notes for Managers
Managing Investigations Guidance Notes for Managers Managing Investigations Contents Page 1.0 Introduction. 3 2.0 Scope. 3 3.0 Benefits. 3 4.0 The Use of Internal Investigations within the University.
ANZVGN 5 VALUATIONS FOR COMPULSORY ACQUISITIONS
8.5 ANZ VALUATION GUIDANCE NOTE 5 ANZVGN 5 VALUATIONS FOR COMPULSORY ACQUISITIONS This Guidance Note should be read in conjunction with and is subject to the provisions of ANZ Practice Standard 1 1.0 INTRODUCTION
Total Capitalization: $2.1 billion Total Capital Expenditures: $322 million Total Employees: 1,430
Who We Are Part II Total Assets: $3.2 billion Total Capitalization: $2.1 billion Total Capital Expenditures: $322 million Total Employees: 1,430 Located in states with relatively stable economies with
BCPIAC s Low Income Electricity Affordability Proposals for BC Hydro s Rate Design Application
BCPIAC s Low Income Electricity Affordability Proposals for BC Hydro s Rate Design Application August 15, 2016 GROUPS SEEK ASSISTANCE FOR LOW INCOME CUSTOMERS AT BC UTILITIES COMMISSION HEARING STARTING
Texas Law and Ethics Considerations Regarding Accountants Withholding Work Product and Documents to Enforce Fee Collection
International Journal of Accounting and Taxation March 2014, Vol. 2, No. 1, pp. 01 09 ISSN: 2372-4978 (Print), 2372-4986 (Online) Copyright The Author(s). 2014. All Rights Reserved. American Research Institute
Monongalia County Clerk
Probate Information Booklet For Dates of Death July 13, 2001 or After Revised June 12, 2015 Website: www.monongaliacountyclerk.com Phone: 304/291-7236 Monongalia County Clerk Page Updated pursuant to law
THE FINANCIAL REPORTING ACT 2004
THE FINANCIAL REPORTING ACT 2004 Act No. 43 of 2004 I assent 10th December, 2004 SIR ANEROOD JUGNAUTH President of the Republic Date in Force: Not Proclaimed ARRANGEMENT OF SECTIONS Section PART I-PRELIMINARY
Decision D ATCO Electric Ltd. Hughes 2030S Substation. Costs Award
Decision 22406-D01-2017 Hughes 2030S Substation June 9, 2017 Alberta Utilities Commission Decision 22406-D01-2017 Hughes 2030S Substation Proceeding 22406 June 9, 2017 Published by Alberta Utilities Commission
NEW/RENEWAL APPLICATION FORM FOR REGISTRATION AS A MONEYLENDER / MICROFINANCE INSTITUTION IN TERMS OF THE MICROFINANCE ACT [CHAPTER 24:29]
![NEW/RENEWAL APPLICATION FORM FOR REGISTRATION AS A MONEYLENDER / MICROFINANCE INSTITUTION IN TERMS OF THE MICROFINANCE ACT [CHAPTER 24:29]](/thumbs/74/70786928.jpg "NEW/RENEWAL APPLICATION FORM FOR REGISTRATION AS A MONEYLENDER / MICROFINANCE INSTITUTION IN TERMS OF THE MICROFINANCE ACT [CHAPTER 24:29]")
NEW/RENEWAL APPLICATION FORM FOR REGISTRATION AS A MONEYLENDER / MICROFINANCE INSTITUTION IN TERMS OF THE MICROFINANCE ACT [CHAPTER 24:29] Instructions on how to complete this form Please read the entire
a) Please outline the limitations of the methodology and modelling used by Dr. Simpson and Dr. Compton to arrive at their conclusions in the report.
2017/18 & 2018/19 GENERAL RATE APPLICATION MH/SimpsonCompton I 1 Page 3 and 4 Question: a) Please outline the limitations of the methodology and modelling used by Dr. Simpson and Dr. Compton to arrive
M A N I T O B A Order No. 44/11 THE PUBLIC UTILITIES BOARD ACT THE MANITOBA PUBLIC INSURANCE ACT
M A N I T O B A Order No. 44/11 THE PUBLIC UTILITIES BOARD ACT THE MANITOBA PUBLIC INSURANCE ACT THE CROWN CORPORATIONS PUBLIC REVIEW AND ACCOUNTABILITY ACT March 31, 2011 Before: Graham Lane, CA, Chairman
BEFORE THE PENNSYLVANIA PUBLIC UTILITY COMMISSION PENNSYLVANIA PUBLIC UTILITY COMMISSION PECO ENERGY COMPANY ELECTRIC DIVISION
PECO ENERGY COMPANY STATEMENT NO. BEFORE THE PENNSYLVANIA PUBLIC UTILITY COMMISSION PENNSYLVANIA PUBLIC UTILITY COMMISSION v. PECO ENERGY COMPANY ELECTRIC DIVISION DOCKET NO. R-01-1 DIRECT TESTIMONY WITNESS:
STATE OF NORTH CAROLINA UTILITIES COMMISSION RALEIGH DOCKET NO. E-100, SUB 113
STATE OF NORTH CAROLINA UTILITIES COMMISSION RALEIGH DOCKET NO. E-100, SUB 113 BEFORE THE NORTH CAROLINA UTILITIES COMMISSION In the Matter of Rulemaking Proceeding to Implement ) ORDER AMENDING Session
BEFORE THE INSURANCE COMMISSIONER OF THE STATE OF CALIFORNIA
Amy R. Bach (SBN 142029) Daniel R. Wade (SBN 296958) United Policyholders 381 Bush Street 8th Floor San Francisco, CA 94104 415-393-9990 BEFORE THE INSURANCE COMMISSIONER OF THE STATE OF CALIFORNIA In
Proposal Form. Architects Professional Indemnity
Proposal Form Architects Professional Indemnity Important Notices Please read these notices before completing the Proposal Form. Your Duty of Disclosure Before you enter into an insurance contract, you
THE RULES OF ARBITRATION OF THE PERMANENT ARBITRATION COURT AT THE CROATIAN CHAMBER OF ECONOMY
Please note that the translation provided below is only provisional translation and therefore does NOT represent an official document of the Republic of Croatia. It confers no rights and imposes no obligations
Gas and electric cost of service, revenue allocation and rate design. Ratemaking treatment of the Tax Reform Act of 1986.
EDUCATION Georgia Institute of Technology Bachelor of Industrial Engineering Goizueta Business School of Emory University Master of Business Administration Twenty-six years experience in utility rate analysis
2 PUBLIC UTILITIES COMMISSION
1 1 STATE OF NEW HAMPSHIRE 2 PUBLIC UTILITIES COMMISSION 3 4 June 24, 2010-10:39 a.m. Concord, New Hampshire 5 6 NHPUC J~JLO~ 10 ~ri1 1:21. RE: DE 10-096 7 GRANITE STATE ELECTRIC COMPANY d/b/a NATIONAL
~~~11!,~1-j. A Gulf Power. October 12, 2016 VIA ELECTRONIC FILING
A Gulf Power Robert L McGee, Jr. Regul1 One Ene1gy Pla(e Pen~cola FL 32520 0780 850 J4.:l 6530 tel 8:>0 444 6026 fax llmcgee@southe1nco com October 12, 2016 VIA ELECTRONIC FILING
Manitoba Hydro's general comments with respect to all Intervener Budgets
II\ Manitoba Hydro 360 Portage Ave (22) Winnipeg, Manitoba Canada R3C OG8 Telephone/ N de telephone: (204) 360-3633 Fax I N de telecopieur: (204) 360-6147 ofernandes@hydro.mb.ca Mr. D. Christle Secretary
ARBITRATION ACT NO. 4 OF 1995 LAWS OF KENYA
LAWS OF KENYA ARBITRATION ACT NO. 4 OF 1995 Revised Edition 2012 [2010] Published by the National Council for Law Reporting with the Authority of the Attorney-General www.kenyalaw.org [Rev. 2012] No.
ACTION: Notice of proposed rulemaking and notice of public hearing. SUMMARY: This document proposes modifications of the regulations governing
[4830-01-p] DEPARTMENT OF THE TREASURY Office of the Secretary 31 CFR Part 10 [REG-113289-08] RIN 1545-BH81 Contingent Fees Under Circular 230 AGENCY: Office of the Secretary, Treasury. ACTION: Notice
VEHICLE OWNERSHIP INFORMATION SHEET
VEHICLE OWNERSHIP INFORMATION SHEET It is sometimes possible to be issued a title for a vehicle you own but for which you did not receive the title at the time you purchased the vehicle. The Court may
STATE OF INDIANA INDIANA UTILITY REGULATORY COMMISSION
STATE OF INDIANA INDIANA UTILITY REGULATORY COMMISSION VERIFIED PETITION OF SOUTHERN INDIANA GAS AND ELECTRIC COMPANY d/b/a VECTREN ENERGY DELIVERY OF IN DIANA, INC., FOR: ( AUTHORITY TO CONSTRUCT, OWN
Application for waiver (or refund) of fees for an individual. Step 1 Give us your court case details. When to use this form
Application for waiver (or refund) of fees for an individual When to use this form Use this form if: you do not have legal aid or a legal aid application awaiting a decision you do not depend financially
NEW LCIA RULES [Revised Draft ]
![NEW LCIA RULES [Revised Draft ]](/thumbs/76/73657573.jpg "NEW LCIA RULES [Revised Draft ]")
NEW LCIA RULES 2014 [Revised Draft 18 02 2014] LCIA COURT RULES SUB-COMMITTEE: Boris Karabelnikov; James Castello; and V.V.Veeder. Table of Contents Preamble... 1 Article 1 Request for Arbitration... 1
This policy shall apply to all directly-operated and contract network providers of the MCCMH Board.
(was MCCMH Policy 1-04-020) Chapter: Title: ADMINISTRATION Prior Approval Date: N/A Current Approval Approved by: Executive Director Date I. Abstract This policy establishes the process for identification
ARBITRATION RULES OF THE MAURITIUS INTERNATIONAL ARBITRATION CENTRE
ARBITRATION RULES OF THE MAURITIUS INTERNATIONAL ARBITRATION CENTRE Effective 27 July 2018 TABLE OF CONTENTS Section I. Introductory rules... 4 Scope of application Article 1... 4 Article 2... 4 Notice
1983 M.S., Engineering-Economic Systems, Stanford University B.S., Mathematics/Computer Science, Duke University
DAVID A. FENICHEL Executive Vice President Compass Lexecon 1999 Avenue of the Stars, Suite 1150 Los Angeles, CA 90067 phone 310.728.2049 fax 310.728.2070 EDUCATION 1986 M.A., Economics, Stanford University
POLICY NUMBER: POL 48
Chapter: GENERAL Subject: INTERNAL RECONSIDERATION Effective Date: February 18, 1999 Last Update: January 1, 2014 REFERENCE: Workers Compensation Act R.S.P.E.I. 1988, Cap. W 7.1, Sections 26, 29, 32, 56,
Expert Report of Robert Glenn, Ph.D. Professor of Economics University of Nita
Expert Report of Robert Glenn, Ph.D. Professor of Economics University of Nita State of Nita Circuit Court Circuit Court of Darrow County Civil Division Jeffrey T. Potter, the Administrator of the Estate
BEFORE THE PENNSYLVANIA PUBLIC UTILITY COMMISSION PENNSYLVANIA PUBLIC UTILITY COMMISSION PECO ENERGY COMPANY ELECTRIC DIVISION
PECO ENERGY COMPANY STATEMENT NO. BEFORE THE PENNSYLVANIA PUBLIC UTILITY COMMISSION PENNSYLVANIA PUBLIC UTILITY COMMISSION v. PECO ENERGY COMPANY ELECTRIC DIVISION DOCKET NO. R-01-0001 DIRECT TESTIMONY
ARBITRATION RULES OF THE PDRCI (Effective as of 1 January 2015)
ARBITRATION RULES OF THE PDRCI TABLE OF CONTENTS Section I: Introductory Provisions Model Arbitration Clause: Article 1 - Scope of Application Article 2 - Notice and Calculation of Period of Time Article
AGM has the meaning as described above; 3. Company or PTT means PTT Public Company Limited; and
- 1 - Criteria for Minority Shareholders to Propose the Agenda and To nominate the Candidate for Being a Director (the Candidate ) at the AGM in Advance 1. Objective PTT Public Company Limited has a strong
Public Service Commission
FILED 9/28/2018 State of Florida DOCUMENT NO. 06291-2018 FPSC- COMMISSION CLERK Public Service Commission CAI'ITAL CIRCLE OFFICE CEi\TER 2540 Sllli,IARD OAK BOULEVARD T ALLAIIASSEE, FLORIDA 32399-0850
STATE OF NEW HAMPSHIRE PUBLIC UTILITIES COMMISSION DE EVERSOURCE ENERGY AUCTION OF GENERATION FACILITIES
STATE OF NEW HAMPSHIRE PUBLIC UTILITIES COMMISSION DE 16-817 EVERSOURCE ENERGY AUCTION OF GENERATION FACILITIES Order Approving Removal of Mercury Boilers from Schiller Generation Station O R D E R N O.
The Effect of the Proposed Hydro Rate Increase on the Manitoba Economy
The Effect of the Proposed Hydro Rate Increase on the Manitoba Economy Manitoba Hydro 2017/18 & 2018/19 GRA Consumers Coalition Submitted by the Public Interest Law Centre Co-authored by Dr. Wayne Simpson
County of Adams Rules of the Board of Assessment Appeals Adopted August 22, 2012
County of Adams Rules of the Board of Assessment Appeals Adopted August 22, 2012 A. GENERAL RULES Rule A-1. Time for Filing All annual appeals from the assessment of real estate must be properly filed
Public Utilities Board (PUB) 2019 GRA Information Requests on Intervener Evidence October 10, 2018
Public Utilities Board (PUB) 2019 GRA Information Requests on Intervener Evidence October 10, 2018 Page 1 of 29 PUB (CAC) 1-1 Document: PUB Approved Issue No.: The Role of the DCAT and Interest Rate Forecasting