20180911Spanos Exhibit 1.pdf

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Case No. PAC-E-I8-08
ExhibitNo. I
Witness: John J. SPanos
BEFORETTIEIDAHOPUBLICUTILITIESCOMMISSION
ROCKY MOUNTAIN POWER
Exhibit Accompanying Direct Testimony of John J' Spanos
September 2018
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Rocky Mountain Power
Exhibit No. 1 Page 1 of 16
Case No. PAC-E-18-08
\Afilness: John J. Spanos
I JOHN SPANOS
DEPRECIATION EXPERIENCE
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Please state your name.
My name is John J. Spanos.
What is your educational background?
I have Bachelor of Science degrees in Industrial Management and Mathematics from
Carnegie-Mellon University and a Master of Business Administration from York
College.
Do you belong to any professional societies?
Yes. I am a member and past President of the Society of Depreciation Professionals
and a member of the American Gas Association/Edison Electric Institute Industry
Accounting Committee.
Do you hold any special certification as a depreciation expert?
Yes. The Society of Depreciation Professionals has established national standards for
depreciation professionals. The Society administers an examination to become certified
in this field. I passed the certification exam in September 1997 and was recertified in
August 2003, February 2008 and January 2013.
Please outline your experience in the field of depreciation.
In June 1986, I was employed by Gannett Fleming Valuation and Rate Consultants,
Inc. as a Depreciation Analyst. During the period from June 1986 through December
1995, I helped prepare numerous depreciation and original cost studies for utility
companies in various industries. I helped perform depreciation studies for the following
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Rocky Mountain Power
Exhibil No. 1 Page 2 of 16
Case No. PAC-E-'|8-08
\nfrtness: John J. Spanos
telephone companies: United Telephone of Pennsylvania, United Telephone of New
Jersey, and Anchorage Telephone Utility. I helped peform depreciation studies for the
following companies in the railroad industry: Union Pacific Railroad, Burlington
Northern Railroad, and Wi sconsin Central Transportati on Corporation.
I helped perform depreciation studies for the following organizations in the
electric utility industry. Chugach Electric Association, The Cincinnati Gas and Electric
Company (CG&E), The Union Light, Heat and Power Company (ULH&P), Northwest
Territories Power Corporation, and the City of Calgary - Electric System.
I helped perform depreciation studies for the following pipeline companies:
TransCanada Pipelines Limited, Trans Mountain Pipe Line Company Ltd.,
Interprovincial Pipe Line Inc., Nova Gas Transmission Limited, and Lakehead Pipeline
Company.
I helped perform depreciation studies for the following gas utility companies:
Columbia Gas of Pennsylvania, Columbia Gas of Maryland, The Peoples Natural Gas
Company, T. W. Phillips Gas & Oil Company, CG&E, [ILH&P, Lawrenceburg Gas
Company, and Penn Fuel Gas, Inc.
I helped perform depreciation studies for the following water utility companies.
Indiana-American Water Company, Consumers Pennsylvania Water Company and
The York Water Company; and depreciation and original cost studies for Philadelphia
Suburban Water Company and Pennsylvania-American Water Company.
In each of the above studies, I assembled and analyzed historical and simulated
data, performed field reviews, developed preliminary estimates of service life and net
salvage, calculated annual depreciation, and prepared reports for submission to state
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Rocky Mountain Power
Exhibit No. 1 Page 3 of 16
Case No. PAC-E-18-08
Wrtness: John J. Spanos
public utility commissions or federal regulatory agencies. I performed these studies
under the general direction of William M. Stout, P.E.
In January 1996,I was assigned to the position of Supervisor of Depreciation
Studies. In July 1999,I was promoted to the position of Manager, Depreciation and
Valuation Studies. In December 2000, I was promoted to the position as Vice President
of Gannett Fleming Valuation and Rate Consultants, Inc. and in Aprll 2012, I was
promoted to my present position as Senior Vice President of the Valuation and Rate
Division of Gannett Fleming Inc. (now doing business as Gannett Fleming Valuation
and Rate Consultants, LLC). In my current position I am responsible for conducting all
depreciation, valuation and original cost studies, including the preparation of final
exhibits and responses to data requests for submission to the appropriate regulatory
bodies.
Since January 1996, I have conducted depreciation studies similar to those
previously listed including assignments for Pennsylvania-American Water Company;
Aqua Pennsylvania; Kentucky-American Water Company; Virginia-American Water
Company ; Indi ana-Am eri can Water Company ; Iowa-Ameri can Water C ompany ; New
Jersey-American Water Company; Hampton Water Works Company; Omaha Public
Power District; Enbridge Pipe Line Company; Inc.; Columbia Gas of Virginia, Inc.;
Virginia Natural Gas Company National Fuel Gas Distribution Corporation - New
York and Pennsylvania Divisions; The City of Bethlehem - Bureau of Water, The City
of Coatesville Authority; The City of Lancaster - Bureau of Water; Peoples Energy
Corporation; The York Water Company; Public Service Company of Colorado;
Enbridge Pipelines, Enbridge Gas Distribution, Inc.; Reliant Energy-HLP;
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Rocky Mountain Power
Exhibil No. 1 Page 4 of 16
Case No. PAC-E-18-08
Witness: John J. Spanos
Massachusetts-American Water Company; St. Louis County Water Company;
Missouri-American Water Company; Chugach Electric Association; Alliant Energy;
Oklahoma Gas & Electric Company; Nevada Power Company, Dominion Virginia
Power, NUl-Virginia Gas Companies; Pacific Gas & Electric Company; PSI Energy;
NUI - Ehzabethtown Gas Company; Cinergy Corporation - CG&E; Cinergy
Corporation - ULH&P; Columbia Gas of Kentucky, South Carolina Electric & Gas
Company; Idaho Power Company; El Paso Electric Company; Aqua North Carolina;
Aqua Ohio; Aqua Texas, Inc.; Ameren Missouri; Central Hudson Gas & Electric;
Centennial Pipeline Company; CenterPoint Energy-Arkansas; CenterPoint Energy -
Oklahoma; CenterPoint Energy - Entex; CenterPoint Energy - Louisiana; NSTAR -
Boston Edison Company; Westar Energy, Inc.; United Water Pennsylvania; PPL
Electric Utilities; PPL Gas Utilities; Wisconsin Power & Light Company, TransAlaska
Pipeline; Avista Corporation; Northwest Natural Gas; Allegheny Energy Supply, Inc.;
Public Service Company of North Carolina, South Jersey Gas Company; Duquesne
Light Company; MidAmerican Energy Company, Laclede Gas; Duke Energy
Company; E.ON U.S. Services Inc.; Elkton Gas Services; Anchorage Water and
Wastewater Utility; Kansas City Power and Light; Duke Energy North Carolina; Duke
Energy South Carolina; Monongahela Power Company; Potomac Edison Company;
Duke Energy Ohio Gas; Duke Energy Kentucky; Duke Energy Indiana; Duke Energy
Progress; Northern Indiana Public Service Company; Tennessee-American Water
Company; Columbia Gas of Maryland; Bonneville Power Administration; NSTAR
Electric and Gas Company; EPCOR Distribution, Inc.; B. C. Gas Utility, Ltd; Entergy
Arkansas; Entergy Texas; Entergy Mississippi; Entergy Louisiana; Entergy Gulf States
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Rocky Mountain Power
Exhibit No. 1 Page 5 of 16
Case No. PAC-E-18-08
\ fitness: John J. Spanos
Louisiana; the Borough of Hanover; Louisville Gas and Electric Company; Kentucky
Utilities Company; Madison Gas and Electric; Central Maine Power; PEPCO;
PacifiCorp; Minnesota Energy Resource Group; Jersey Central Power & Light
Company; Cheyenne Light, Fuel and Power Company; United Water Arkansas;
Central Vermont Public Service Corporation; Green Mountain Power; Portland
General Electric Company; Atlantic City Electric; Nicor Gas Company; Black Hills
Power; Black Hills Colorado Gas; Black Hills Kansas Gas; Black Hills Service
Company; Black Hills Utility Holdings; Public Service Company of Oklahoma; City
of Dubois; Peoples Gas Light and Coke Company; North Shore Gas Company;
Connecticut Light and Power; New York State Electric and Gas Corporation; Rochester
Gas and Electric Corporation; Greater Missouri Operations; Tennessee Valley
Authority; Omaha Public Power District; Indianapolis Power & Light Company;
Vermont Gas Systems, Inc.; Metropolitan Edison; Pennsylvania Electric; West Penn
Power; Pennsylvania Power; PHI Service Company - Delmarva Power and Light;
Atmos Energy Corporation; Citizens Energy Group; PSE&G Company; Berkshire Gas
Company, Alabama Gas Corporation; Mid-Atlantic Interstate Transmission, LLC;
SUEZ Water; WEC Energy Group; Rocky Mountain Natural Gas, LLC; Ilinois-
American Water Company; and Northern Illinois Gas Company.
My additional duties include determining final life and salvage estimates,
conducting field reviews, presenting recommended depreciation rates to management
for its consideration and supporting such rates before regulatory bodies.
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Rocky Mountain Power
Exhibit No. 1 Page 6 of 16
Case No. PAC-E-18-08
Wrtness: John J. Spanos
Have you submitted testimony to any state utility commission on the subject of
utility plant depreciation?
Yes. I have submitted testimony to the Pennsylvania Public Utility Commission; the
Commonwealth of Kentucky Public Service Commission, the Public Utilities
Commission of Ohio, the Nevada Public Utility Commission; the Public Utilities Board
of New Jersey; the Missouri Public Service Commission; the Massachusetts
Department of Telecommunications and Energy; the Alberta Energy & Utility Board;
the Idaho Public Utility Commission, the LouisianaPublic Service Commission; the
State Corporation Commission of Kansas; the Oklahoma Corporate Commission; the
Public Service Commission of South Carolina; Railroad Commission of Texas - Gas
Services Division, the New York Public Service Commission; Illinois Commerce
Commission; the Indiana Utility Regulatory Commission; the California Public
Utilities Commission; the Federal Energy Regulatory Commission ("FERC"); the
Arkansas Public Service Commission; the Public Utility Commission of Texas,
Maryland Public Service Commission; Washington Utilities and Transportation
Commission; the Tennessee Regulatory Commission, the Regulatory Commission of
Alaska; Minnesota Public Utility Commission; Utah Public Service Commission;
District of Columbia Public Service Commission; the Mississippi Public Service
Commission, Delaware Public Service Commission; Virginia State Corporation
Commission; Colorado Public Utility Commission, Oregon Public Utility
Commission; South Dakota Public Utilities Commission; Wisconsin Public Service
Commission; Wyoming Public Service Commission; Maine Public Utility
Commission; Iowa Utility Board; Connecticut Public Utilities Regulatory Authority;
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Rocky Mountain Power
Exhibit No. 1 Page 7 of 16
Case No. PAC-E-18-08
Wrtness: John J. Spanos
New Mexico Public Regulation Commission; Commonwealth of Massachusetts
Department of Public Utilities; Rhode Island Public Utilities Commission; and the
North Carolina Utilities Commission.
a. Have you had any additional education relating to utility plant depreciation?
A. Yes. I have completed the following courses conducted by Depreciation Programs, Inc.:
"Techniques of Life Analysis," "Techniques of Salvage and Depreciation Analysis,"
"Forecasting Life and Salvage," "Modeling and Life Analysis Using Simulation," and
"Managing a Depreciation Study." I have also completed the "Introduction to Public
Utility Accounting" program conducted by the American Gas Association.
0. Does this conclude your qualification statement?
A. Yes.
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Rocky Mountain Power
Exhibit No. 1 Page 8 of 16
Case No. PAC-E-18-08
Wtness: John J. Spanos
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Exhibit No. 1 Page 9 of 16
Case No. PAC-E-18-08
Vlfilness: John J. Spanos
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Exhibil No. 't Page 10 of 16
Case No. PAC-E-18-08
\Afrtness: John J. Spanos
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Exhibit No. 1 Page 11 of 16
Case No. PAC-E-18-08
\ fitness: John J. Spanos
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Exhibit No. 1 Page 12 of 16
Case No. PAC-E-18-08
\ fitness: John J. Spanos
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Exhibit No. 1 Page 13 of 16
Case No. PAC-E-18-08
Wrtness: John J. Spanos
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Exhibit No. 1 Page 14 of 16
Case No. PAC-E-18-08
\Mrtness: John J. Spanos
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Exhibit No. 1 Page 15 of 16
Case No. PAC-E-18-08
\ filness: John J. Spanos
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Exhibit No. 1 Page 16 of 16
Case No. PAC-E-18-08
Mfitness: John J. Spanos
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