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.

Regulatory jurisdictions require a utility’s financial transactions to be recorded in compliance with a standard chart of accounts, according to the requirements in statutes and instructions in regulations. The requirements of the ratemaking process may dictate differences between the financial treatment of transactions in a utility’s books as compared to the methods used to determine rate base and cost of service. Brown Williams advises clients on applicable precedents as well as the import and impact of these differences and regulatory requirements on clients’ interests. Brown Williams assists clients to develop successful financial strategies in the context of these regulatory accounting requirements, such as by providing advice on regulatory assets and liabilities, how to establish a reasonable capital structure under prevailing regulatory and financial standards or how to defend or evaluate employee benefit costs.