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.

A pipeline’s cost of operating and maintaining its utility plant and equipment is always subject to verification in FERC rate cases. These expenses include salaries and wages, office supplies, outside services, regulatory commission expenses, rents and general plant maintenance. In some cases the parent company or main office may assign overhead expenses to pipeline, necessitating the use of the Massachusetts Formula to determine the proper intercompany overhead allocations. Proof of base period and test period cost incurrence for both Operating and Maintenance (O&M) and Administrative and General (A&G) expenses is a standard element of rates analysis. Brown Williams’ experts lead its clients through this process to lay a solid foundation for the overall rate case presentation.