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  • Rate Regulation | BWMQ, Inc.

    Public Utility Rate Regulation BWMQ advises clients regarding the complex arena of regulatory policies and procedures in the development of cost-based rates, market-based rates, tariff provisions, asset acquisitions, depreciation & negative salvage rates, terminal decommissioning rates, and tax allowances. Cost-Based Rates Brown Williams can assist in the development of fully allocated rate models which bring together the myriad of costs into a single interrelated cost and revenue study suitable for section 4 filings and section 5 responses. Some areas include: Establishing Rate Base Allocation and Rate Design Setting Return on Equity Calculating Cost of Debt Estimating Terminal Decommissioning Setting Depreciation Rates Deriving Corporate Taxes Functionalizing Costs Market-Based Rates To gain FERC approval to charge market-based rates, an applicant must file a detailed market power study demonstrating that it lacks market power and that its customers have sufficient alternatives or that it can mitigate its market power. BWMQ has been at the forefront of market-based rate design and participated in litigated FERC proceedings involving market-based rate applications for both pipelines and storage facilities. BWMQ can provide an initial market power study to help the client determine whether it is likely that market-based rates can be justified, and follow through with the documentation and persuasive reports to support its client’s needs. Natural Gas Storage & Hub Services Natural Gas Pipeline Transportation Services Natural Gas Liquids Pipeline Transportation Services Oil Pipeline Transportation Services Oil Pipeline Rates BWMQ has wide experience in all facets of crude oil and refined product pipelines rate matters, including cost of service, rate design, federal and state taxes, and prudency issues. Annual Indexing Cost of Service Oil Ratemaking Methodologies Trans-Alaska Pipeline System Trended Original Cost Intrastate Filings BWMQ supports intrastate entities seeking to provide interstate transportation and/or storage services using either state-approved rates or cost of service rates. Hinsaw Pipeliens Statement of Operating Conditions Intrastate Applications Electric Transmission Rates BWMQ assists clients working under RTO, ISO, or TRANSCO structures to craft tariff provisions, develop transmission pricing parameters, and power sales. Congestion Management Zonal/Grid Rates Ancillary Services Revenue Allocations Grid Expansion Costs Treatment of Pre-Exiting Agreements

  • 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

  • Edward C. Gallick, Ph.D. | BWMQ, Inc.

    Edward C. Gallick, Ph.D. PhD Economist Dr. Gallick has over thirty years of experience in developing and managing complex analyses of market power, antitrust, and competition issues in regulated and unregulated industries at Federal Regulatory Agencies. Dr. Gallick’s areas of expertise include development of competition analyses for market-based rate proposals in the natural gas pipeline, oil pipeline, and electric industries; merger analyses in regulated and unregulated industries; exclusive dealing arrangements, nonprice payments; and development of litigation strategy and expert economic testimony. ​ Before joining BWMQ, Dr. Gallick was the Manager in the Competitive Analysis Group, Office of Administrative Litigation at the Federal Energy Regulatory Commission in Washington, D.C. Dr. Gallick established precedents in litigated and nonformal proceedings on how to analyze market power issues and developed the economic framework to determine whether market power concerns exist in natural gas pipeline, crude oil pipeline, and electricity markets. Dr. Gallick planned litigation strategy in competitive analysis and market power proceedings at the Commission. Dr. Gallick reviewed, edited, and approved all testimony on all substantive issues concerning competition, market power, and efficiency for the Office of Administrative Litigation. Dr. Gallick conducted seminars on market power issues, and advised the Commission on criteria for assessing market power in geographic markets in both origin and destination markets. ​ Dr. Gallick's research on market power issues has resulted in the publication of two books. While at the FTC, Dr. Gallick published a book that concluded that the market for U.S. harvested tuna was competitive despite a market structure that appeared to be dominated by only three buyers of tuna (i.e., possible "monopsony" market power). While at the FERC, Dr. Gallick published a second book that estimated the potential effect of entry on the level of competition in the relevant geographic markets for delivered natural gas under the assumption that price and entry regulation is removed. ​ Prior to his employment at BWMQ and the FERC, Dr. Gallick worked at the Federal Communications Commission and the Federal Trade Commission. He holds a BA in Economics from the California State University at San Francisco, an M.A. in Economics from UCLA and a Ph.D. in Economics from UCLA. CV and Summary of Managed Cases

  • Advisory Services | BWMQ, Inc.

    Public Utility Advisory Services BWMQ advises clients across a wide range of economic and regulatory subjects helping to guide decision-making prior to Commission filings and acquisitions. Cost-Based Rates Brown Williams can assist in the development of fully allocated rate models which bring together the myriad of costs into a single interrelated cost and revenue study suitable for section 4 filings and section 5 responses. Some areas include: Establishing Rate Base Allocation and Rate Design Setting Return on Equity Calculating Cost of Debt Estimating Terminal Decommissioning Setting Depreciation Rates Deriving Corporate Taxes Functionalizing Costs Market-Based Rates To gain FERC approval to charge market-based rates, an applicant must file a detailed market power study demonstrating that it lacks market power and that its customers have sufficient alternatives or that it can mitigate its market power. BWMQ has been at the forefront of market-based rate design and participated in litigated FERC proceedings involving market-based rate applications for both pipelines and storage facilities. BWMQ can provide an initial market power study to help the client determine whether it is likely that market-based rates can be justified, and follow through with the documentation and persuasive reports to support its client’s needs. Natural Gas Storage & Hub Services Natural Gas Pipeline Transportation Services Natural Gas Liquids Pipeline Transportation Services Oil Pipeline Transportation Services Oil Pipeline Rates BWMQ has wide experience in all facets of crude oil and refined product pipelines rate matters, including cost of service, rate design, federal and state taxes, and prudency issues. Annual Indexing Cost of Service Oil Ratemaking Methodologies Trans-Alaska Pipeline System Trended Original Cost Intrastate Filings BWMQ supports intrastate entities seeking to provide interstate transportation and/or storage services using either state-approved rates or cost of service rates. Hinsaw Pipeliens Statement of Operating Conditions Intrastate Applications Electric Transmission Rates BWMQ assists clients working under RTO, ISO, or TRANSCO structures to craft tariff provisions, develop transmission pricing parameters, and power sales. Congestion Management Zonal/Grid Rates Ancillary Services Revenue Allocations Grid Expansion Costs Treatment of Pre-Exiting Agreements

  • 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

  • Miriam Swydan Erickson | BWMQ, Inc.

    Miriam Swydan Erickson Director, Government Relations Miriam Swydan Erickson is a legislative and regulatory attorney with over thirty years experience in energy and environmental policy and law. As a former Majority Counsel for the U.S. House of Representatives Committee on Energy and Commerce, she began her career at the Federal Energy Regulatory Commission, and continued as Senior Counsel and Director at the American Gas Association. Most recently she is President of the Swydan-Erickson Group, LLC. ​ She brings her extensive expertise in Congressional and Government Relations to BWM&Q and their clients. Her areas of practice include Capitol Hill, federal agencies, including the Federal Energy Regulatory Commission, the Department of Energy, the Department of Transportation (Pipeline Safety and Clean Transit) OSHA, and the Department of Defense. Ms. Erickson has worked extensively with industry trade associations. She works with State and local governments, including Governor’s offices, National Association of Regulatory Commissioners (NARUC), state legislatures, and local county governments. ​ Ms. Erickson applies her substantive knowledge of energy policy and law with her expertise in public outreach to serve her clients. She has served as advisor and speechwriter on energy issues on several national and local political campaigns. She is also a former candidate for public office. She is a frequent public speaker on energy issues, including a guest lecturer at the Johns Hopkins University. ​ As President of the Swydan Erickson Group, she worked with DOE’s Clean Cities program and natural gas vehicles. She represented clients before Congress and federal agencies, including the Department of Defense. ​ As Majority Counsel for the U.S. House of Representatives Committee on Energy and Commerce, Ms. Erickson served under Committee Chairmen Hon. Thomas J. Bliley Jr., Hon. W.J. “Billy” Tauzin, and Hon. Joe Barton. Ms. Erickson was Counsel for hearings on national energy policy, including electricity, natural gas and petroleum, including the Energy Policy Act of 20005, the DOE Budget, the Strategic Petroleum Reserve, and Ensuring Adequate Natural Gas Supply. She spoke frequently in public as a representative of the Chairman, and was Counsel for the Chairman’s meetings with members of the Cabinet, Federal Agency commissioners, and stakeholders. ​ As Senior Counsel and Director for the American Gas Association, Ms. Erickson represented A.G.A. in federal and state appellate and administrative litigation for several federal agencies, including the FERC, DOT and OSHA. Miriam filed briefs in the U.S. Supreme Court, federal appellate courts (D.C. Circuit and Third, Fourth, Fifth, Sixth and Eleventh Circuits) and state courts. She recommended industry-wide positions for adoption by the Board of Directors. Miriam also represented A.G.A. before NARUC. ​ At the Federal Energy Regulatory Commission she was an Attorney Advisor in Pipeline and Electric Rates and a law clerk to the Administrative Law Judges. ​ Ms. Erickson has a Juris Doctor from Georgetown University Law Center, studied Urban Planning at the University of Pennsylvania in Philadelphia, and has a B.A. in Psychology from the University of California at Berkeley. ​ Ms. Erickson is a member and admitted to practice before the District of Columbia Bar Association. She is also a member of the American Bar Association, the Natural Gas Roundtable, the National Energy Resources Organization, the Energy Bar Association and the Women’s Council on Energy and the Environment. CV

  • 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.

  • 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

  • Highlighted Services | BWMQ, Inc.

    Highlighted Services Although BWMQ offers clients a variety of services and guidance, some of our most popular services include: Cost-Based Rates Brown Williams can assist in the development of fully allocated rate models which bring together the myriad of costs into a single interrelated cost and revenue study suitable for section 4 filings and section 5 responses. Some areas include: Establishing Rate Base Allocation and Rate Design Setting Return on Equity Calculating Cost of Debt Estimating Terminal Decommissioning Setting Depreciation Rates Deriving Corporate Taxes Functionalizing Costs Market-Based Rates To gain FERC approval to charge market-based rates, an applicant must file a detailed market power study demonstrating that it lacks market power and that its customers have sufficient alternatives or that it can mitigate its market power. BWMQ has been at the forefront of market-based rate design and participated in litigated FERC proceedings involving market-based rate applications for both pipelines and storage facilities. BWMQ can provide an initial market power study to help the client determine whether it is likely that market-based rates can be justified, and follow through with the documentation and persuasive reports to support its client’s needs. Natural Gas Storage & Hub Services Natural Gas Pipeline Transportation Services Natural Gas Liquids Pipeline Transportation Services Oil Pipeline Transportation Services Oil Pipeline Rates BWMQ has wide experience in all facets of crude oil and refined product pipelines rate matters, including cost of service, rate design, federal and state taxes, and prudency issues. Annual Indexing Cost of Service Oil Ratemaking Methodologies Trans-Alaska Pipeline System Trended Original Cost Intrastate Filings BWMQ supports intrastate entities seeking to provide interstate transportation and/or storage services using either state-approved rates or cost of service rates. Hinsaw Pipeliens Statement of Operating Conditions Intrastate Applications Electric Transmission Rates BWMQ assists clients working under RTO, ISO, or TRANSCO structures to craft tariff provisions, develop transmission pricing parameters, and power sales. Congestion Management Zonal/Grid Rates Ancillary Services Revenue Allocations Grid Expansion Costs Treatment of Pre-Exiting Agreements

  • 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

  • Kevin H. Lange | BWMQ, Inc.

    Kevin H. Lange Vice President Brown, Williams, Moorhead & Quinn, Inc. is pleased to announce that Mr. Kevin H. Lange has joined BWMQ as a Vice President as of November, 2022. Mr. Lange will lead the terminal decommissioning and negative salvage practice at BWMQ, including the analysis of terminal decommissioning costs, negative salvage and general pipeline operations. ​ Mr. Lange is a seasoned Professional Engineer, with over twenty-eight years of utility design and construction, storm water management, project management, highway design and construction management, utility and roadway estimating experience both in the U.S. and overseas. Immediately prior to joining BWMQ, Mr. Lange served as Vice President / Project Director for Grade Line Engineering & Construction, LLC. His responsibilities included all day-to-day operations of construction activities, including both project management and engineering services for utility line installations of new water, sanitary and bio retentions, as well as roadway improvements. CV and Summary of Managed Cases

  • Teresa C. Douglas | BWMQ, Inc.

    Teresa C. Douglas Research Analyst / eTariff Manager Ms. Douglas has over 36 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. ​ On August 19, 2001, FERC issued an Adopted Revision of Information Collection to Order No. 860 (RM16-17-000) and Order No. 860-A, which changed the process in how the FERC collects information for the market-based rate relational database (MBR Database). Ms. Douglas has assisted her clients by working closely with them to provide the necessary data in the new filing format, as well as testing and troubleshooting each submission before submitting the filing into the MBR Database.

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