I have 40 years of experience, and specialize in the field of utility management, finance, engineering and rates with specific knowledge in the areas of utility rate design, cost of service, capital improvement plans, asset appraisals and feasibility and due diligence studies. I have published on such topics as utility rate design, cost of service studies, management and performance audits of utilities and both privatization and municipalization of utility systems. I have testified 99 times on topics such as utility rates and cost of service analysis, component and total revenue requirements and both the planning for and implementation of capital improvement programs for utility systems.I have successfully worked for numerous clients (about 100) throughout this country and internationally and have been recognized as a utility rate expert by more than 20 state public utility commissions, legislative bodies and superior courts.