Expert Witness & Utility Consulting
Independent expert witness testimony and consulting for electric utilities, cooperatives, and public power organizations — before FERC, state commissions, and in arbitration and litigation proceedings.
The intersection of deep accounting expertise and regulatory credibility
Russ Hissom, CPA brings over 35 years of specialized utility accounting and rate expertise to regulatory proceedings, arbitration, and litigation. His testimony has addressed some of the most complex financial and accounting issues in the utility industry — from landmark FERC cooperative rate filings to nuclear plant cost recovery and impairment accounting for major generating assets.
What distinguishes Russ's expert witness work is the combination of deep technical accounting knowledge — FERC USoA, RUS standards, ASC 980, GASB 62, ASC 360, GASB 42 — with practical rate case experience on both the utility side and as an independent expert. He understands how accounting decisions flow through to rates, and how to explain that relationship clearly and credibly in a regulatory or litigation context.
He is also the principal of UtilityEducation.com, where he teaches the same accounting and regulatory standards to finance professionals nationwide — a credential that reflects both the depth of his expertise and his ability to explain complex matters to diverse audiences.
- Federal Energy Regulatory Commission (FERC)
- State public utility commissions
- Arbitration proceedings
- Litigation support
- Co-op and utility board presentations
- City council and oversight body hearings
- Federal Energy Regulatory Commission
- California Public Utilities Commission
- South Carolina Public Service Commission
- Public Utility Commission of Texas
- Wisconsin Public Service Commission
- Projects in AZ, CA, FL, GU, ME, NM, NY, OH, SC, TX, WI
What we provide
Independent testimony at FERC, state regulatory commissions, and in arbitration and litigation proceedings on rate, economic, and accounting matters.
- Revenue requirements & cost of service
- Regulatory accounting (ASC 980 / GASB 62)
- Asset impairments & decommissioning
- Rate design & cost allocation
- Used & useful asset analysis
- Affiliate transaction review
Rigorous analytical support for regulatory filings, rate cases, and dispute resolution proceedings.
- Cost of capital analysis
- Rate base component evaluation
- Just & reasonable rate analysis
- Stranded cost analysis
- Intervenor support
- Arbitration economic analysis
Technical support for utilities preparing rate filings and oversight bodies reviewing them.
- Cost-of-service study preparation
- Rate filing documentation
- Commission filing review
- Board & council presentations
- Compliance with commission orders
- Technical translation for non-technical audiences
Technical subject matter
Also available
Comprehensive rate studies for electric utilities and cooperatives — revenue requirements, cost-of-service analysis, and rate design that balances cost recovery with customer impact.
Practical guidance on FERC and RUS accounting, regulatory accounting implementation, work order system development, fixed asset records, and GASB and FASB standards for utilities.
On-site or virtual training sessions for boards, management teams, and finance staff — customized to your organization's accounting standards, rate structure, and strategic priorities.
Discuss your matter with Us
Whether you need expert witness support for an upcoming proceeding, a rate study, or a complex accounting question — describe your situation and we'll respond promptly.
Use the contact form below ↓ or reach out directly by phone or email.