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Exhibit No. JJS-2Docket UE-Witness: John J. SpanosBEFORE THE WASHINGTONUTILITIES AND TRANSPORTATION COMMISSIONIn the Matter of the Petition ofDocket UE-PACIFIC POWER & LIGHT COMPANYFor an Order Approving a Change inDepreciation Rates Applicable to ElectricProperty.PACIFIC POWER & LIGHT COMPANYEXHIBITQUALIFICATIONS OF JOHN J. SPANOSSeptember 2018
Exhibit JJS-2Page 1 of 18JOHN SPANOSDEPRECIATION EXPERIENCE1Q.Please state your name.2A.My name is John J. Spanos.3Q.What is your educational background?4A.I have Bachelor of Science degrees in Industrial Management and Mathematics from5Carnegie-Mellon University and a Master of Business Administration from York6College.7Q.Do you belong to any professional societies?8A.Yes. I am a member and past President of the Society of Depreciation Professionals9and a member of the American Gas Association/Edison Electric Institute Industry10Accounting Committee.11Q.Do you hold any special certification as a depreciation expert?12A.Yes. The Society of Depreciation Professionals has established national standards for13depreciation professionals. The Society administers an examination to become14certified in this field. I passed the certification exam in September 1997 and was15recertified in August 2003, February 2008, and January 2013.16Q.Please outline your experience in the field of depreciation.17A.In June 1986, I was employed by Gannett Fleming Valuation and Rate Consultants,18Inc. as a Depreciation Analyst. During the period from June 1986 through December191995, I helped prepare numerous depreciation and original cost studies for utility20companies in various industries. I helped perform depreciation studies for the
Exhibit JJS-2Page 2 of 181following telephone companies: United Telephone of Pennsylvania, United Telephone2of New Jersey, and Anchorage Telephone Utility. I helped perform depreciation3studies for the following companies in the railroad industry: Union Pacific Railroad,4Burlington Northern Railroad, and Wisconsin Central Transportation Corporation.5I helped perform depreciation studies for the following organizations in the6electric utility industry: Chugach Electric Association, The Cincinnati Gas and7Electric Company (CG&E), The Union Light, Heat and Power Company (ULH&P),8Northwest Territories Power Corporation, and the City of Calgary – Electric System.9I helped perform depreciation studies for the following pipeline companies:10TransCanada Pipelines Limited, Trans Mountain Pipe Line Company Ltd.,11Interprovincial Pipe Line Inc., Nova Gas Transmission Limited, and Lakehead12Pipeline Company.13I helped perform depreciation studies for the following gas utility companies:14Columbia Gas of Pennsylvania, Columbia Gas of Maryland, The Peoples Natural Gas15Company, T. W. Phillips Gas & Oil Company, CG&E, ULH&P, Lawrenceburg Gas16Company, and Penn Fuel Gas, Inc.17I helped perform depreciation studies for the following water utility18companies: Indiana-American Water Company, Consumers Pennsylvania Water19Company and The York Water Company; and depreciation and original cost studies20for Philadelphia Suburban Water Company, and Pennsylvania-American Water21Company.22In each of the above studies, I assembled and analyzed historical and23simulated data, performed field reviews, developed preliminary estimates of service
Exhibit JJS-2Page 3 of 181life and net salvage, calculated annual depreciation, and prepared reports for2submission to state public utility commissions or federal regulatory agencies. I3performed these studies under the general direction of William M. Stout, P.E.4In January 1996, I was assigned to the position of Supervisor of Depreciation5Studies. In July 1999, I was promoted to the position of Manager, Depreciation and6Valuation Studies. In December 2000, I was promoted to the position as Vice-7President of Gannett Fleming Valuation and Rate Consultants, Inc. and in April 2012,8I was promoted to my present position as Senior Vice President of the Valuation and9Rate Division of Gannett Fleming Inc. (now doing business as Gannett Fleming10Valuation and Rate Consultants, LLC). In my current position, I am responsible for11conducting all depreciation, valuation, and original cost studies, including the12preparation of final exhibits and responses to data requests for submission to the13appropriate regulatory bodies.14Since January 1996, I have conducted depreciation studies similar to those15previously listed including assignments for Pennsylvania-American Water Company;16Aqua Pennsylvania; Kentucky-American Water Company; Virginia-American Water17Company; Indiana-American Water Company; Iowa-American Water Company; New18Jersey-American Water Company; Hampton Water Works Company; Omaha Public19Power District; Enbridge Pipe Line Company; Inc.; Columbia Gas of Virginia, Inc.;20Virginia Natural Gas Company National Fuel Gas Distribution Corporation – New21York and Pennsylvania Divisions; The City of Bethlehem - Bureau of Water; The City22of Coatesville Authority; The City of Lancaster – Bureau of Water; Peoples Energy23Corporation; The York Water Company; Public Service Company of Colorado;
Exhibit JJS-2Page 4 of 181Enbridge Pipelines; Enbridge Gas Distribution, Inc.; Reliant Energy-HLP;2Massachusetts-American Water Company; St. Louis County Water Company;3Missouri-American Water Company; Chugach Electric Association; Alliant Energy;4Oklahoma Gas & Electric Company; Nevada Power Company; Dominion Virginia5Power; NUI-Virginia Gas Companies; Pacific Gas & Electric Company; PSI Energy;6NUI - Elizabethtown Gas Company; Cinergy Corporation – CG&E; Cinergy7Corporation – ULH&P; Columbia Gas of Kentucky; South Carolina Electric & Gas8Company; Idaho Power Company; El Paso Electric Company; Aqua North Carolina;9Aqua Ohio; Aqua Texas, Inc.; Ameren Missouri; Central Hudson Gas & Electric;10Centennial Pipeline Company; CenterPoint Energy-Arkansas; CenterPoint Energy –11Oklahoma; CenterPoint Energy – Entex; CenterPoint Energy – Louisiana; NSTAR –12Boston Edison Company; Westar Energy, Inc.; United Water Pennsylvania; PPL13Electric Utilities; PPL Gas Utilities; Wisconsin Power & Light Company;14TransAlaska Pipeline; Avista Corporation; Northwest Natural Gas; Allegheny Energy15Supply, Inc.; Public Service Company of North Carolina; South Jersey Gas Company;16Duquesne Light Company; MidAmerican Energy Company; Laclede Gas; Duke17Energy Company; E.ON U.S. Services Inc.; Elkton Gas Services; Anchorage Water18and Wastewater Utility; Kansas City Power and Light; Duke Energy North Carolina;19Duke Energy South Carolina; Monongahela Power Company; Potomac Edison20Company; Duke Energy Ohio Gas; Duke Energy Kentucky; Duke Energy Indiana;21Duke Energy Progress; Northern Indiana Public Service Company; Tennessee-22American Water Company; Columbia Gas of Maryland; Bonneville Power23Administration; NSTAR Electric and Gas Company; EPCOR Distribution, Inc.; B. C.
Exhibit JJS-2Page 5 of 181Gas Utility, Ltd; Entergy Arkansas; Entergy Texas; Entergy Mississippi; Entergy2Louisiana; Entergy Gulf States Louisiana; the Borough of Hanover; Louisville Gas3and Electric Company; Kentucky Utilities Company; Madison Gas and Electric;4Central Maine Power; PEPCO; PacifiCorp; Minnesota Energy Resource Group;5Jersey Central Power & Light Company; Cheyenne Light, Fuel and Power Company;6United Water Arkansas; Central Vermont Public Service Corporation; Green7Mountain Power; Portland General Electric Company; Atlantic City Electric; Nicor8Gas Company; Black Hills Power; Black Hills Colorado Gas; Black Hills Kansas9Gas; Black Hills Service Company; Black Hills Utility Holdings; Public Service10Company of Oklahoma; City of Dubois; Peoples Gas Light and Coke Company;11North Shore Gas Company; Connecticut Light and Power; New York State Electric12and Gas Corporation; Rochester Gas and Electric Corporation; Greater Missouri13Operations; Tennessee Valley Authority; Omaha Public Power District; Indianapolis14Power & Light Company; Vermont Gas Systems, Inc.; Metropolitan Edison;15Pennsylvania Electric; West Penn Power; Pennsylvania Power; PHI Service Company16- Delmarva Power and Light; Atmos Energy Corporation; Citizens Energy Group;17PSE&G Company; Berkshire Gas Company; Alabama Gas Corporation; Mid-Atlantic18Interstate Transmission, LLC; SUEZ Water; WEC Energy Group; Rocky Mountain19Natural Gas, LLC; Illinois-American Water Company; and Northern Illinois Gas20Company.21My additional duties include determining final life and salvage estimates,22conducting field reviews, presenting recommended depreciation rates to management23for its consideration and supporting such rates before regulatory bodies.
Exhibit JJS-2Page 6 of 181Q.23Have you submitted testimony to any state utility commission on the subject ofutility plant depreciation?A.Yes. I have submitted testimony to the Pennsylvania Public Utility Commission; the4Commonwealth of Kentucky Public Service Commission; the Public Utilities5Commission of Ohio; the Nevada Public Utility Commission; the Public Utilities6Board of New Jersey; the Missouri Public Service Commission; the Massachusetts7Department of Telecommunications and Energy; the Alberta Energy & Utility Board;8the Idaho Public Utility Commission; the Louisiana Public Service Commission; the9State Corporation Commission of Kansas; the Oklahoma Corporate Commission; the10Public Service Commission of South Carolina; Railroad Commission of Texas – Gas11Services Division; the New York Public Service Commission; Illinois Commerce12Commission; the Indiana Utility Regulatory Commission; the California Public13Utilities Commission; the Federal Energy Regulatory Commission (“FERC”); the14Arkansas Public Service Commission; the Public Utility Commission of Texas;15Maryland Public Service Commission; Washington Utilities and Transportation16Commission; The Tennessee Regulatory Commission; the Regulatory Commission of17Alaska; Minnesota Public Utility Commission; Utah Public Service Commission;18District of Columbia Public Service Commission; the Mississippi Public Service19Commission; Delaware Public Service Commission; Virginia State Corporation20Commission; Colorado Public Utility Commission; Oregon Public Utility21Commission; South Dakota Public Utilities Commission; Wisconsin Public Service22Commission; Wyoming Public Service Commission; Maine Public Utility23Commission; Iowa Utility Board; Connecticut Public Utilities Regulatory Authority;
Exhibit JJS-2Page 7 of 181New Mexico Public Regulation Commission; Commonwealth of Massachusetts2Department of Public Utilities; Rhode Island Public Utilities Commission; and the3North Carolina Utilities Commission.4Q.Have you had any additional education relating to utility plant depreciation?5A.Yes. I have completed the following courses conducted by Depreciation Programs,6Inc.: “Techniques of Life Analysis,” “Techniques of Salvage and Depreciation7Analysis,” “Forecasting Life and Salvage,” “Modeling and Life Analysis Using8Simulation,” and “Managing a Depreciation Study.” I have also completed the9“Introduction to Public Utility Accounting” program conducted by the American Gas10Association.11Q.Does this conclude your qualification statement?12A.Yes.
003200320032003200320042004200420042004YearPA PUCPA PUCPA PUCD.T.&E.PA PUCPA PUCPA PUCOH PUCKY PSCPA PUCKY PSCNJ BPUID PUCPA PUCIN URCPA PUCMO PSCFERCNJ BPUNV PUCLA PSCPA PUCAB En/Util BdPA PUCPA PUCPA PUCOK Corp DTE 00038304WR‐2003‐0500ER‐03‐1274‐000BPU 00038168R‐00049255R‐00049165PUC 200400187Docket No.City of Bethlehem – Bureau of WaterCity of LancasterThe York Water CompanyMassachusetts‐American Water CompanyCity of LancasterThe York Water CompanyPennsylvania‐American Water CompanyCinergy Corp – Cincinnati Gas & Elect Co.Cinergy Corp – Union Light, Heat & Power Co.Philadelphia Suburban Water CompanyColumbia Gas of KentuckyNUI Corporation/Elizabethtown Gas Co.Idaho Power CompanyThe York Water CompanyCinergy Corp – PSI Energy, Inc.Pennsylvania‐American Water Co.Missouri‐American Water Co.NSTAR‐Boston Edison CompanySouth Jersey Gas CompanyNevada Power CompanyCenterPoint Energy – ArklaPennsylvania Suburban Water CompanyEPCOR Distribution, Inc.National Fuel Gas Distribution Corp (PA)PPL Electric UtilitiesThe York Water CompanyCenterPoint Energy – ArklaClient UtilityLIST OF CASES IN WHICH JOHN J. SPANOS SUBMITTED TESTIMONYOriginal Cost and DepreciationOriginal Cost and DepreciationDepreciationDepreciationOriginal Cost and onDepreciationDepreciationSubjectExhibit JJS-2Page 8 of 18
42.43.44.45.46.47.48.49.50.51.52.53.54.YearRR Com of TXNY PUCAR PSCIL CCIL CCKY PSCIL CCMO PSCKS CCRR Com of TXFERCOK CCMA Dept Tele‐com & ErgyNY PUCAK Reg ComCA PUCPA PUCPA PUCNC Util Cm.PA PUCPA PUCPA PUCPA PUCPUC of TXKY PSCSC PSCOH 178PUD 200500151DTE ‐0004205‐0308GF‐200505‐WSEE‐981‐RTSGUD #04‐680‐El‐AIRDocket nElectric CompanyCenterPoint Energy – Entex Gas Services Div.National Fuel Gas Distribution Gas (NY)CenterPoint Energy – ArklaNorth Shore Gas CompanyPeoples Gas Light and Coke CompanyUnion Light Heat & PowerMidAmerican Energy CompanyLaclede Gas CompanyWestar EnergyCenterPoint Energy – Entex Gas Services Div.Cinergy CorporationOklahoma Gas and Electric Co.NSTARCentral Hudson Gas & Electric Co.Chugach Electric AssociationPacific Gas & ElectricAqua Pennsylvania, Inc.T.W. Phillips Gas and Oil Co.Pub. Service Co. of North CarolinaCity of LancasterDuquesne Light CompanyThe York Water CompanyPPL GAS UtilitiesCenterPoint Energy – Houston ElectricDuke Energy KentuckySCANADepreciationSubjectCinergy Corp. – Cincinnati Gas andClient UtilityLIST OF CASES IN WHICH JOHN J. SPANOS SUBMITTED TESTIMONY, cont.Exhibit JJS-2Page 9 of 18
009YearAK Reg ComDE PSCIN URCAK Reg ComMO PSCFERCPA PUCNC Util Com.OH PSCPA PUCKY PSCPA PUCKY PSCNY PSCAK PSCTN Reg AuthDE PSCPA PUCKS CCIN URCIN URCMD PSCKY PSCKY PSCPA PUCNY PSCWV TCIL CCIL 134WR‐2007‐0216ISO82, ETC. ALR‐00061493E‐7 SUB 09‐166ICC‐09‐167Docket No.Municipal Light and PowerDelmarva Power and LightIndiana American Water CompanyChugach Electric AssociationMissouri American Water CompanyTransAlaska PipelineNational Fuel Gas Distribution Corp. (PA)Duke Energy Carolinas, LLCDuke Energy Ohio GasPPL Electric Utilities CorporationKentucky American Water CompanyPennsylvania American Water CompanyNiSource – Columbia Gas of KentuckyNational Fuel Gas Distribution Corp (NY)Anchorage Water & Wastewater UtilityTennessee‐American Water CompanyArtesian Water CompanyThe York Water CompanyWestar EnergyNorthern Indiana Public Service Co.Duke Energy IndianaNiSource – Columbia Gas of MarylandKentucky UtilitiesLouisville Gas & ElectricPennsylvania American Water Co.‐WastewaterCentral HudsonAvista CorporationPeoples Gas, Light and Coke Co.North Shore Gas CompanyClient UtilityLIST OF CASES IN WHICH JOHN J. SPANOS SUBMITTED TESTIMONY, ionSubjectExhibit JJS-2Page 10 of 18
2010201020102010YearDC PSCKY PSCFERCPA PUCNC Util CmKY PSCVA St. CCPA PUCMS PSCAK PSCTX PUCTX PUCPA PUCKS CCPA PUCOH PUCWI PSCMO PSCAK Reg CmIN URCWI PSCPA PUCKY PSCPA PUCMO PSCSC PSCNJ BD OF PUVA St. CCPA 7, Sub ‐415‐RTSR‐2009‐Docket No.Potomac Electric Power CompanyNiSource – Columbia Gas of KentuckyEntergy ServicesPennsylvania American Water Co.Duke Energy Carolinas, LLCDuke Energy KentuckyAqua Virginia, Inc.Aqua Pennsylvania, Inc.Entergy MississippiEntergy ArkansasEntergy TexasEl Paso Electric CompanyThe Borough of HanoverKansas City Power & LightUnited Water PennsylvaniaAqua Ohio Water CompanyMadison Gas & Electric Co.Missouri American Water Co.Chugach Electric AssociationNorthern Indiana Public Service Co.Wisconsin Public Service Corp.PPL Electric Utilities Corp.Kentucky American Water CompanyColumbia Gas of PennsylvaniaLaclede Gas CompanySouth Carolina Electric & Gas Co.Atlantic City ElectricVirginia American Water CompanyThe York Water CompanyClient UtilityLIST OF CASES IN WHICH JOHN J. SPANOS SUBMITTED TESTIMONY, ionSubjectExhibit JJS-2Page 11 of 18
20122012201220122012201220122012YearMO PSCMO PSCPA PUCPSC SCPA PUCAK PSCIN URCIN URCPA PUCNC Util Cn.OH PUCMS PSCCO PUCPA PUCPA PUCIN URCFERCIl CCOK CCPA PUCFERCWA UTCAK Reg CmMA PUCTX PUCID PUCPA PUCPA PUCKY ��2010‐2215623R‐2010‐217910343114 IGCC PU 1070210‐067‐UDocket No.Greater Missouri Operations Co.Kansas City Power and LightT.W. Phillips Gas and Oil Co.SCANA – ElectricPeoples Natural Gas, LLCOklahoma Gas and Electric Co.Northern Indiana Public Serv. Co. ‐ NIFLNorthern Indiana Public Serv. Co. ‐ KokomoPennsylvania American Water Co ‐ WWAqua North Carolina, Inc.Ohio American Water CompanyEntergy MississippiBlack Hills ColoradoColumbia Gas of PennsylvaniaLancaster, City of – Bureau of WaterDuke Energy IndianaEnbridge Pipelines (Southern Lights)MidAmerican Energy CorporationOklahoma Gas & Electric Co.Pennsylvania American Water CompanyCarolina Gas TransmissionAvista CorporationChugach Electric AssociationColumbia Gas of MassachusettsEl Paso Electric CompanyIdaho Power CompanyPPL Electric UtilitiesHanover, Borough of – Bureau of WaterLouisville Gas and Electric CompanyClient UtilityLIST OF CASES IN WHICH JOHN J. SPANOS SUBMITTED TESTIMONY, ionSubjectExhibit JJS-2Page 12 of 18
164.165.166.167.168.169.YearPA PUCTN Reg AuthME PUCDC PSCWY PSCFERCFERCFERCKY PSCPA PUCDC PSCOH PSCOH PSCPA PUCPA PUCFERCMO PSCMO PSCMO PSCMN PUCTX PUCPA PUCNJ BPUKY PSCVA St CCIA Util BdPA PUCNY 0, 2013‐168Case 11032003‐ER‐13ER13‐ ‐0000ER13‐ ‐0000ER13‐ ‐00002012‐00221R‐2012‐2285985Case 07,001/D‐12‐533Docket No.Peoples TWP LLCTennessee American WaterCentral Maine Power CompanyPHI Service Co. – PEPCOCheyenne Light, Fuel and Power Co.Kentucky UtilitiesMidAmerican Energy CompanyPPL UtilitiesKentucky Utilities CompanyPeoples Natural Gas CompanyPotomac Electric Power CompanyDuke Energy Ohio (Electric)Duke Energy Ohio (Gas)Lancaster, City of – Sewer FundColumbia Gas of PennsylvaniaITC HoldingsKansas City Power and LightKCPL Greater Missouri Operations Co.Laclede Gas CompanyIntegrys – MN Energy Resource GroupAqua TexasYork Water CompanyPHI Service Co.– Atlantic City ElectricColumbia Gas of KentuckyVirginia Electric and Power Co.MidAmerican Energy CorporationPennsylvania American Water Co.Consolidated Edison of New YorkClient UtilityLIST OF CASES IN WHICH JOHN J. SPANOS SUBMITTED TESTIMONY, hibit JJS-2Page 13 of 18
0142014201420142014201420142014YearPA PUCNJ BPUPA PUCOK CCIL CCWY PSCUT PSCOR PUCPA PUCIL CCFERCSD PUCWY PSCPA PUCPA PUCIL CCMO PSCKS CCKS CCKS CCPA PUCWV PSCVA St CCVA St CCOK CCOR PUCIN URCMA DPUCT 13‐2390244UM 167913‐050020000‐427‐EA‐1313‐035‐02UM 9UM1679Cause No. 44576DPU. 14‐15014‐05‐06Docket No.Duquesne Light CompanyJersey Central Power and Light Co.Bethlehem, City of – Bureau of WaterOklahoma, Public Service Company ofNicor Gas CompanyPacifiCorpPacifiCorpPacifiCorpDubois, City ofNorth Shore Gas CompanyDuquesne Light CompanyBlack Hills Power CompanyBlack Hills Power CompanyHanover, Borough of – Municipal Water WorksColumbia Gas of PennsylvaniaPeoples Gas Light and Coke CompanyAmeren MissouriBlack Hills Service CompanyBlack Hills Utility HoldingsBlack Hills Kansas GasLancaster, City of – Bureau of WaterFirst Energy – MonPower/PotomacEdisonAqua VirginiaVirginia AmericanOklahoma Gas and ElectricPortland General ElectricIndianapolis Power & LightNSTAR GasConnecticut Light and PowerClient UtilityLIST OF CASES IN WHICH JOHN J. SPANOS SUBMITTED TESTIMONY, ionSubjectExhibit JJS-2Page 14 of 18
221.222.223.224.225.226.YearNM PRCTX PUCWI PSCOK CCKY PSCNC UCWA UTCNY PSCMO PSCWI PSCKY PSCKY PSCOH PUCMD PSCKY PSCMO PSCKY PSCKY PSCPA PUCPA PUCNY PSCNY PSCMO PSCOK CCWV PSCPA PUCIN URCOH PSCJurisdictionCase No. 2016‐00026Case No. 2016‐00027Case No. 16‐0907‐WW‐AIRCase 94172016‐0016215‐00127‐UTPUC‐44941; SOAH 473‐15‐52573270‐DU‐104PUD 201500273Doc. No. 2015‐00418Doc. No. G‐5, Sub 565Docket UE‐17Case No. �G‐0286WR‐2015‐0301/SR‐2015‐0302PUD 20150020815‐0676‐W‐42T2015‐2469275Cause No. 4468814‐1929‐EL‐RDRDocket No.Kansas City Power & LightKentucky Utilities CompanyLouisville Gas and Electric CompanyUnited Water Pennsylvania Inc.Columbia Gas of PennsylvaniaNew York State Electric and Gas CorporationRochester Gas and Electric CorporationMissouri American Water CompanyOklahoma, Public Service Company ofWest Virginia American Water CompanyPPL Electric UtilitiesNorthern Indiana Public Service CompanyFirst Energy‐Ohio Edison/Cleveland Electric/Toledo EdisonEl Paso ElectricEl Paso ElectricMadison Gas and Electric CompanyOklahoma Gas and ElectricKentucky American Water CompanyPublic Service Company of North CarolinaPuget Sound EnergySuez Water New York, Inc.KCPL – Greater MissouriWisconsin Public Service CommissionKentucky Utilities CompanyLouisville Gas and Electric CompanyAqua OhioColumbia Gas of MarylandColumbia Gas of KentuckyClient UtilityLIST OF CASES IN WHICH JOHN J. SPANOS SUBMITTED TESTIMONY, hibit JJS-2Page 15 of 18
249.250.251.252.253.254.YearTX PUCWA UT&COH PUCVA SCCOK CCMD PSCNC UCVA SCCDE PSCDE PSCNY PSCPA PUCPA PUCPA PUCPA PUCPA PUCKY PSCMO PSCAR PSCPSCWID PUCOR PUCILL CCKY PSCKY PSCIN URCAL RCMA DPUJurisdictionPUC‐26831, SOAH 973‐17‐2686UE‐17033 and UG‐170034Case No. 17‐0032‐EL‐AIRCase No. PUE‐2016‐00413Case No. PUD201700151Case No. 9447Docket No. E‐2, Sub 1142Case No. PUR‐2017‐00090U‐16‐081D.P.U. 17‐0516‐064916‐0650Case 660Case No. ��104IPC‐E‐16‐23UM180116‐Case No. 2016‐00370Case No. 2016‐00371Docket No.Delmarva Power and Light Co. – ElectricDelmarva Power and Light Co. – GasNational Fuel Gas Distribution Corp – NY DivMetropolitan Edison CompanyPennsylvania Electric CompanyPennsylvania Power CompanyWest Penn Power CompanyColumbia Gas of PAKentucky Utilities / Louisville Gas & Electric CoKCPL MissouriOklahoma Gas & Electric CoWisconsin Power and LightIdaho Power CompanyIdaho Power CompanyMidAmerican Energy CompanyKentucky Utilities CompanyLouisville Gas and Electric CompanyIndianapolis Power & LightChugach Electric AssociationNSTAR Electric Company and WesternMassachusetts Electric CompanyEl Paso Electric CompanyPuget Sound EnergyDuke Energy OhioVirginia Natural Gas, Inc.Oklahoma, Public Service Company ofColumbia Gas of MarylandDuke Energy ProgressDominion Virginia Electric and Power CompanyClient UtilityLIST OF CASES IN WHICH JOHN J. SPANOS SUBMITTED TESTIMONY, hibit JJS-2Page 16 of 18
20182018201820182018201820182018YearFERCPA PUCOR PUCFERCFERCMN PUCIL CCOR PUCNY PSCMO PSCMO PSCILL CCFERCIN URCNJ BPURI PUCOK CCNJ BPUNC Util Com.KY PSCMA DPUIN IURCIN IURCNC Util Com.PA PUCOR PUCWA UTCID PUCIN ER17‐217ER17‐211Docket No. G007/D‐17‐442Docket No. 17‐0124UM1808Case No. t No. 17‐0337Docket No. ER17‐Cause No. 44988BPU Docket No. WR17090985Docket No. 4800Cause No. PUD 201700496ER18010029 & GR18010030Docket No. E‐7, SUB 1146Case No. 2017‐00321D.P.U. 18‐40Cause No. 44992Cause No. 45029Docket No. W‐218, Sub 497Docket No. R‐2018‐2647577Docket UM 1933Docket No. UE‐108167AVU‐E‐18‐03, AVU‐G‐18‐02Cause No. 45039Docket No.MidAmerican Energy CompanyPennsylvania American Water CompanyPortland General ElectricJersey Central Power & LightMid‐Atlantic Interstate Transmission, LLCMinnesota Energy Resources CorporationNorthern Illinois Gas CompanyNorthwest Natural Gas CompanySUEZ Water Owego‐Nichol
11 Oklahoma; CenterPoint Energy - Entex; CenterPoint Energy - Louisiana; NSTAR - 12 Boston Edison Company; Westar Energy, Inc.; United Water Pennsylvania; PPL 13 Electric Utilities; PPL Gas Utilities; Wisconsin Power & Light Company; 14 TransAlaska Pipeline; Avista Corporation; Northwest Natural Gas; Allegheny Energy 15 Supply, Inc .
