Register Today for Courses in Cost of Service and Rate Design for Natural Gas Interstate Pipeline Companies (January 26th-27th)
Brown, Williams, Moorhead & Quinn, Inc.
Contact image

Mr. Warner has over 35 years of experience as a consultant, CPA, Certified Depreciation Professional (CDP), forensic accountant, strategic planner and regulatory executive. For 25 years, he served in regulatory, strategic planning and accounting management capacities for Williams Gas Pipelines-West and Kern River Gas Transmission Company. His management experience includes: rates and governmental affairs, property and inventory accounting, financial reporting, regulatory research, tariffs, nominations and strategic planning. While the Director of Regulatory and Governmental Affairs and Manager of Rates and Strategic Planning in those organizations, he directed the litigation or settlement of six complete natural gas pipeline rate cases, two postage stamp vs. zone rate hearings and one storage service unbundling proceeding.

Mr. Warner testified and/or presented testimony on regulatory policy, rate design, levelized and traditional rates, cost of service, capital structure and depreciation issues before the Federal Regulatory Energy Regulatory Commission. He sponsored evidence on transmission depreciation, unit-of production depreciation, negative salvage, depreciation of levelized assets and depreciation rates for general plant.

He directed the litigation and testified for Williams' Alaskan refinery before the Regulatory Commission of Alaska in a state rate case pertaining to the oil pipeline rates charged on the Trans Alaska Pipeline System.  He testified before the British Columbia Utilities Commission in a comparative pipeline hearing.  He testified on the impact of regulation on valuations in ad valorem tax proceedings before the Utah and idaho state tax commissions.  He testified before the Nebraska state commission on issues pertaining to new gas pipelines.

Mr. Warner managed Williams Gas Pipeline-West’s strategic planning function and facilitated effective strategies for the business unit. During that period, he directed financing, cost of service and rate studies and strategies for investments in expansion projects ($2 billion), including for Northwest Pipeline Corporation, Kern River Gas Transmission Company, and the Georgia Straight Pipeline Project, a project to deliver gas from Washington State to Vancouver Island in British Columbia.

Since joining BWMQ in 2006, Mr. Warner has provided services to natural gas pipelines, electric generators, oil pipelines, natural gas producers, refineries, gas and electric distributors, and state agencies. Projects have included: cost of service, depreciation and rate design work for rate cases and infrastructure expansion projects; providing studies of emerging industry issues (LNG, fuel and lost and unaccounted-for gas); evaluating potential acquisitions for midstream, gas pipeline and gas and electric distribution clients; performing competition and marketing studies; forensic accounting for litigation in the oil pipeline industry; bankruptcy claim valuation; studies to value electric generation assets; and providing income tax consulting associated with master limited partnerships. He has provided training courses on regulatory and financial topics for clients and the industry.

Mr. Warner graduated with a Bachelor of Science degree in accounting from Brigham Young University in 1975.  He received an MBA degree from the University of Utah in 1981.  He is a licensed certified public accountant in Utah and was formerly licensed in Illinois.  Mr. Warner is certified in financial forensics by the American Institute of CPAs.  Mr. Warner has held Series 7 and Series 63 securities licenses.  While working for Arthur Andersen & Co. in Chicago and San Francisco during the 1970s, his audit clients included a variety of banks, and gas and electric utilities.  He has prepared income tax returns for corporations, LLCs and partnerships and has advised clients on a variety of income tax issues.  Mr. Warner has served his community in Rotary International.  He taught accounting, income tax and finance courses at the University of Phoenix.  Mr. Warner has taught finance, auditing and business english at Xi'an International Studies University in Xi'an, China as part of the BYI China Teachers Program.

Additional Information


Garden City, UT