Select from the following:

	Electric and transmission entities
	Gas pipeline and storage companies
	Oil pipeline carriers and Hydroelectric Licensed Projects

Support to Oil Pipeline Carriers and Hydroelectric Companies

I have provided consulting services to natural gas transmission and storage companies in the following areas:

Accounting and Financial Reporting

• Providing guidance on the classification of transactions in accordance with the specific requirements of the Uniform System of Accounts
• Evaluating the pipeline’s property unit catalog and retirement unit listings
• Reviewing recordkeeping policies to ensure consistency with record retention requirements
• Evaluating accounting policies to ensure compliance with the overall accounting and financial reporting requirements
• Assisting oil pipelines in FERC filing for waivers and/ or interpretations of the Uniform System of Accounts
• Providing rate guidance related to depreciated original cost and valuation methods of determining rate base for tariff purposes
• Assisting in response to FERC Enforcement actions
• Assisting in response to FERC audit activities
• Assisting new pipeline carriers to establish accounting and recordkeeping policies consistent with FERC regulations
• Serving as an expert in arbitration and legal proceeding on accounting and rate related matters
• Providing guidance on FERC’s policies with respect to automatic adjustment tariffs
• Providing guidance to hydroelectric companies for relicensing on FERC’s policies with respect to amortization reserves and net investment

• Providing assistance in developing compliance programs consistent with the FERC policy