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  • Industries | BWMQ, Inc.

    Industries Natural Gas BWMQ has provided regulatory and financial assistance to its clients during every phase of the evolution of the natural gas marketplace from Order No. 436 to Order Nos. 636 and 637 to today’s Order No. 678, in which the FERC allows market-based rates for qualifying storage facilities. Today, the industry confronts new challenges: filings for market-based rates, unsubscribed capacity on existing pipelines, new Section 4 and 5 rate case proceedings, recovery of new pipeline safety costs, pipeline industry ownership structure, evolving picture of natural gas’ traditional supply areas, gas/electric coordination, new LNG export facilities with attendant impacts and existing infrastructure. ​ The new circumstances within the gas industry present both challenges and opportunities for nimble industry participants. BWMQ can help secure those opportunities and meet the challenges of its clients through its traditional regulatory and rate case services and also with transactional services such as assistance in structuring gas and financial transactions or in developing new infrastructure projects. BWMQ has the personnel, tools and expertise to assist by testifying in legal or regulatory forums, developing a cost recovery plan, evaluating cost of capital, advising on how to structure aspects of a client’s accounting or the financing, preparing a regulatory application or identifying the impacts of the regulatory principles that should be employed in the regulatory context under evaluation. Electric Transmission BWMQ has extensive experience in the electric transmission industry, including open-access transmission tariffs, rate design, ancillary services, traditional cost of service, nontraditional pricing methods (e.g., opportunity cost, incremental cost, incentive/disincentive rates, and market-based rates), terms and conditions of service, and transmission pricing strategies. ​ BWMQ has advised utilities on the application of the FERC's 7-factor test and on retail wheeling tariff revisions incorporated into a utility's Open Access Transmission Tariff; presented testimony in state restructuring proceedings on retail delivery services tariffs and associated cost-of-service analyses; testified at FERC on appropriate rates for reliability must-run generation; preparing load pocket tariffs, and assistance including testimony on pricing impacts of a proposed electric utility mergers. ​ BWMQ provides assistance to a large number of clients in understanding transmission issues associated with FERC's Open-Access Transmission, notices of proposed rulemaking, development of transmission pricing strategies, drafting transmission and power sales tariffs, preparation of cost of service analyses and testimony in support of transmission and ancillary services rate filings, and assisting in developing strategy for litigation and settlement negotiations. Petroleum BWMQ provides a wide range of services to the oil pipeline sector of the energy industry, which faces unique laws, regulations and industry conditions. While some cost of service issues are similar to those in the natural gas pipeline industry, many crude and refined products lines have aspects unknown to the gas world. BWMQ’s clients include pipeline operators as well as shippers, refiners, and marketers. ​ BWMQ staff consultants have extensive experience in oil work from offshore Texas to the North Slope of Alaska. BWMQ’s familiarity with the opinion 154B methodology, grandfathered rates, and “changed circumstance” thresholds is second to none. BWMQ is noted for its work on the Trans Alaska Pipeline System (TAPS) rate methodology and its DR&R studies regarding the ultimate dismantlement, removal, and restoration of the facilities.

  • Patrick R. Crowley | BWMQ, Inc.

    Patrick R. Crowley Economist Patrick Crowley is a regulatory energy consultant with over 40 years experience as an economist and expert witness in energy litigation as an independent consultant and an analyst with the Federal Energy Regulatory Commission in Washington, D.C. Mr. Crowley established Crowley Energy Consulting in 2007, offering technical analysis and expert testimony in energy litigation involving natural gas pipeline, oil pipeline, and electric transmission matters before federal and state regulatory commissions. ​ As a private consultant, Mr. Crowley provided cost of service studies, depreciation studies, rate design models, and comparative cost studies for numerous clients. Mr. Crowley prepared and filed written testimony, affidavits, and comments before FERC, and provided oral testimony supporting his filed positions in numerous rate case proceedings. ​ While an employee at FERC, Mr. Crowley filed written testimony and was cross-examined in numerous rate case proceedings, participated in hundreds of settlement negotiations, prepared and reviewed discovery for litigation, prepared and filed supporting exhibits and documentation in litigated rate cases, and led multi-disciplinary teams in rate case analysis and the investigation of energy market abuses. ​ Mr. Crowley graduated from DePaul University in Chicago with a Bachelor of Arts in economics in 1976 and a Master of Arts in mathematical economics in 1978. He joined the Federal Energy Regulatory Commission in 1979. He held various positions within the FERC, gaining proficiency at long-term natural resource discovery & production forecasting, actuarial analysis of physical plant life span expectancies, depreciation accounting, regulatory cost-of-service rate making, rate base composition, cost allocation methodologies, partnership income tax allowance, energy market bidding platforms and strategies, pipeline rate design, master limited partnership income allocation structures, market power analysis, and market anomalies investigation. CV and Summary of Managed Cases

  • James (Jim) Guest | BWMQ, Inc.

    James (Jim) Guest CPA Accountant Mr. James Guest has over 32 years of experience in the electric, natural gas, and oil industries. Mr. Guest began his career in the energy industry in 1974 when he joined the Federal Energy Regulatory Commission. During Mr. Guest’s tenure at the Commission, he served in various positions of increasing responsibilities, including as the Chief Accountant of the Commission. ​ While at the Commission, Mr. Guest directed the development and implementation of almost every major regulatory accounting policy initiative in the gas pipeline, electric utility and oil pipeline industries for the past 15 years. He guided the Commission's regulatory accounting programs through the restructuring of both the natural gas and electric utility industries and provided counsel and advice to senior Commission staff on a wide range of financial accounting, reporting, cost allocation and cost-of-service matters. He also played a major role in implementing the agency's compliance audit program for the industries and presented expert testimony on a number of accounting matters before the Commission. ​ Mr. Guest was a frequent speaker at meetings of industry accounting executives, state public utility accounting staff, and the major U. S. public accounting firms. ​ Mr. Guest received a B.S in Accounting from Indiana University of Pennsylvania in 1974. He is a Certified Public Accountant and a member of the American Institute of Certified Public Accountants. CV and Summary of Managed Cases

  • About | BWMQ, Inc.

    About BWMQ Brown, Williams, Moorhead & Quinn, Inc. (BWMQ) is a nationally recognized energy consulting firm. We offer technical, economic, and policy assistance to the various segments of the natural gas pipeline industry, oil pipeline industry and electric utility industry on business and regulatory matters. ​ BWMQ provides clients with technical litigation support covering a wide range of economic and rate-making issues facing market participants in all energy transmission industries. Our consultants’ years of experience in rate design, economic analysis, depreciation, terminal decommissioning, tax allowance, and market analysis, bring clients the expert guidance they need to succeed in certificate proceedings, litigated rate cases, market explorations, and compliance filings. Brown Williams has been a trusted name in energy litigation for over thirty years.

  • Filing Services | BWMQ, Inc.

    Public Utility Filing Services BWMQ provides its clients assistance with making regulatory filings, compliance with FERC regulations, and offers training.

  • Bruce Warner, CPA | BWMQ, Inc.

    Bruce Warner, CPA MBA, CDP, CFF, Taxes 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. CV and Summary of Managed Cases

  • Gary A. Grasso | BWMQ, Inc.

    Gary A. Grasso Economist Gary has over 40 years of experience in providing technical and policy assistance to various segments of the energy industry on project evaluation and rate and regulatory matters. The focus of his expertise is in the oil, natural gas, and electric power industries, and he has extensive experience in the oil pipeline ratemaking arena. Mr. Grasso has a strong quantitative and analytical background and has focused on cost-of-service ratemaking and policy issues, market-power analysis, depreciation studies, and due diligence projects, among other areas. ​ Mr. Grasso also has provided extensive litigation support and expert testimony for clients before state and federal regulatory commissions and courts. He has provided expert testimony and has been cross-examined on oil pipeline rate and policy matters before the Federal Regulatory Energy Commission and State regulatory commissions. He has also provided expert reports and oral testimony on ad valorem tax matters, specifically addressing cost of service matters as they relate to the income approach to pipeline valuation. ​ Through his participation in regulatory cases, Mr. Grasso has provided strong support in developing, writing and reviewing discovery matters, and has extensive rate modeling experience in developing support for cost of service cases. He also has participated in many settlement and mediation negotiations in oil and natural gas cases, utilizing his analytical skills to support clients in addressing complex problems to achieve desirable outcomes. His work on various oil pipeline cases in Alaska since the 1990s to date has been instrumental in developing today's regulatory cost of service paradigm in the State, and his work at the Alaska State and Federal level was instrumental in implementing a new cost of service methodology for developing rates on the Trans Alaska Pipeline System. ​ Mr. Grasso has a Bachelor of Science degree in Economics from George Mason University. CV and Summary of Managed Cases

  • Alan R. Lovinger | BWMQ, Inc.

    Alan R. Lovinger MBA Accounting Mr. Lovinger has more than forty five years experience in the energy field. He was employed by the Federal Energy Regulatory Commission from July 1976 through February 1998, when he left to join BWMQ. As a Staff Accountant, he specialized in cost of service matters with an emphasis on income tax matters. Mr. Lovinger gained knowledge in the income tax field through employment with the Internal Revenue Service as an Internal Revenue Agent for more than six years. ​ Mr. Lovinger provided expert testimony on accounting and accounting-related policy matters before the Commission. He also provided expert testimony on tax matters before the Commission and has provided accounting and tax advice and assistance on projects involving construction of facilities to serve new or expanded markets. Mr. Lovinger was involved in the Commission’s activities on such matters as competition, restructuring, stranded costs and market based rates. ​ Mr. Lovinger has represented the Commission in dealings with the Internal Revenue Service on income tax issues that arose in various rate proceedings. He also assisted the Commission on rulemakings for such cost of service matters as tax normalization, cash working capital and Post Retirement Benefits other than Retirement. ​ Mr. Lovinger received a B.S. in Business Administration with a major in management from Bryant College, Rhode Island, in 1965 and did graduate work at Texas Tech University majoring in Accounting. CV and Summary of Managed Cases

  • Steven R. Fall | BWMQ, Inc.

    Steven R. Fall Vice President Brown, Williams, Moorhead & Quinn, Inc. is pleased to announce that Mr. Steven R. Fall has joined BWMQ as a Vice President as of October 2, 2017. Mr. Fall will concentrate on terminal negative salvage analysis and pipeline operations. ​ Mr. Fall comes to BWMQ with a background in large scale construction and project management. Mr. Fall was Project Engineer for Anchor Construction Corporation of Washington, DC., which specializes in major underground utility construction projects. Mr. Fall coordinated the underground utilities operated by DC's Department of Transportation, Washington Gas, PEPCO, Washington Suburban Sanitary Commission, and the National Park Service. ​ Mr. Fall's hands-on project management included phasing and crew assignments, calculating timing sequences for equipment requirements, establishing performance standards, monitoring project progress, negotiating change order pricing and inspecting project designs, activities, and completion of performance. ​ Mr. Fall's green infrastructure expertise includes the Washington, DC Klingle Valley Trail restoration project, which included bio-swales, bio-retention structures, and permeable pavements. Mr. Fall coordinated compliance activities regarding up-to-date construction site restoration requirements. ​ Mr. Fall was most recently a Project Manager at the DC Department of Consumer and Regulatory Affairs, where he handled high impact projects regarding regulatory compliance. Mr. Fall coordinated council members, property owners, private contractors, and city construction inspectors in bringing on-going construction projects into compliance with building regulations and codes. ​ Mr. Fall graduated from Pennsylvania State University in 1999 with a Bachelor of Science in Biology and a minor in chemistry. Mr. Fall is a member of the National Utility Contractors Association. CV and Summary of Managed Cases

  • Expertise | BWMQ, Inc.

    Expertise BWMQ is an energy consulting firm that provides thorough analytical expertise and high-powered advocacy across a wide range of energy issues at the Federal Energy Regulatory Commission and state regulatory agencies. Public Utility Rate Regulation FERC and State Proceedings Cost-Based Rates Market-Based Rates Oil Pipeline Rates Intrastate Filings Electric Transmission Rates Learn More Public Utility Advisory Services Certificate Applications FERC Compliance Litigation Support Market Power Analysis Mergers & Acquisitions Assessments Regulatory & Tax Accounting FERC Uniform System of Accounts Learn More Public Utility Filing Services FERC Electronic Filings Regulatory Compliance Training E-Tariffs Electric Quarterly Reporting (EQR Filings) FERC Electric § 205 & 206 Proceedings FERC Natural Gas Pipeline § 4 & 5 Proceedings FERC XBRL Financial Filings Learn More Highlighted S ervices Business Risk & Rate of Return Depreciation FERC Income Tax Allowance Market-Based Rates for Natural Gas Storage and Hub Services Terminal Decommissioning Learn More

  • Teresa C. Douglas | BWMQ, Inc.

    Teresa C. Douglas Research Analyst / eTariff Manager Ms. Douglas has over 35 years experience in the energy industry. She has been with Brown Williams Moorhead & Quinn Inc. since its inception in 1986, and was employed by the Federal Energy Regulatory Commission from 1982 to 1986 in the Office of Pipeline Producer Regulation. Ms. Douglas has extensive knowledge of energy databases and reference materials from which to extract pertinent information in a timely manner. She has provided technical assistance to BWMQ’s consultants in the development of spreadsheets used for cost and ratemaking analysis. In addition, Ms. Douglas possesses a thorough knowledge of FERC’s filing requirements and has assisted clients with electronic filings in various tariff, certificate and rate applications submitted to the FERC. Pursuant to FERC Order 714, many filings and submittals to FERC are required to use the electronic XML schema format. In order to make electronic filings, each regulated entity is required to obtain a company ID and password. Ms. Douglas has assisted clients with their company registrations with FERC to obtain their unique Company ID and passwords and she has also assisted with revisions to company registrations due to company name changes and/or change of address. Ms. Douglas operates BWMQ’s proprietary eTariff software program that supports natural gas, electric, and oil pipeline industry electronic filings, to create XML packages as required by FERC Order 714. She has created hundreds of XML packages and tested them on FERC’s “sandbox” test site for accuracy and troubleshoots any and all errors until corrected. After the testing process, the client is given the option to either make the filing themselves or Ms. Douglas can make the filing on their behalf, once she is designated as a filing agent in the company's registration with FERC. ​ Also, FERC has implemented a new filing process for filing Electric Quarterly Reporting (EQR) Filings beginning with the reporting of the 3rd Quarter for 2013 (October 2013). The change was implemented due to technology changes that rendered the filing process in use obsolete. Instead the Commission has adopted a web-based approach to filing EQRs that will allow a filer to submit EQRs directly through the Commission’s website as per Order No. 770, Revisions to Electronic Quarterly Report Filing Process, FERC Stats. & Regs. ¶ 31,338 (2012). Ms. Douglas is available to assist clients with their EQR filings in a cost effective manner, using the new EQR filing requirements, as set forth by FERC.

  • David J. Haag | BWMQ, Inc.

    David J. Haag President and Chief Executive Officer David J. Haag is highly regarded in the natural gas pipeline industry as a pipeline cost of service, rate design, tariff, and regulatory expert. Mr. Haag brings to the role of CEO his extensive experience dealing with the Federal Energy Regulatory Commission, including the management of numerous complex rate case filings, market-based rate studies, certificate filings, compliance filings, as well as gas pipeline and storage tariff filings. ​ Mr. Haag is well versed in Government, Public, and Stakeholder Relations, and maintains established relationships with various industry trade associations, including the Interstate Natural Gas Association of America and the Association of Oil Pipelines, that will be enhanced as the CEO of BWMQ. ​ Mr. Haag is also seasoned in the analysis of complex commercial, financial, and regulatory matters related to pipelines and storage, and will be able to assist with regulatory oversight for ongoing operations, new projects, acquisitions, mergers, and divestitures. ​ Finally, Mr. Haag is experienced in the management of oil pipeline tariffs under the Interstate Commerce Act, including the requisite depreciation and underlying cost of service issues pertaining to oil and products pipelines. CV and Summary of Managed Cases