Using an Expert Witness to Support Your Rate Case | UtilityEducation.com
Rates & Finance

Using an Expert Witness to Support Your Rate Case

Russ Hissom, CPA Russ Hissom, CPA
March 21, 2026
2 min read

How have we helped utilities as an expert witness?

There are times you will need an independent analysis and voice for electric rate or other approvals before your Board or other regulatory bodies. Here are examples of how we assisted clients with expert witness testimony to support rate and accounting issues:

  • Joint owners of a power plant disputed the allocation of administrative and general expenses by the power plant operator in an arbitration matter.
  • Wholesale power customers questioned the impact of impairment accounting for retired units on their rates and required testimony before the Federal Energy Regulatory Commission (FERC).
  • A utility sought recovery of the construction costs of an abandoned power plant project in its rate base and required testimony before a state utility commission.
  • A cooperative defended its industry method of developing revenue requirements before FERC.
  • An insurance company required insights and testimony on cost recovery for utility pole accidents in a lawsuit.
  • We testified for a utility defending its method for recording power plant decommissioning costs before FERC.
  • We assisted a transmission utility with testimony before the Texas Public Utilities Commission, providing an analysis of allocated costs between regulated and unregulated businesses.

Why Use an Expert Witness?

Could these clients have handled these issues adequately without outside help? For the most part, yes. But an expert witness can provide added support to your rate filing, litigation, or arbitration. Their background and experience offer an outside, independent view of industry best practices, plus an unbiased presentation of the supporting facts and standards for your accounting, rates, and other positions.

Related Course
Co-op & Utility Rate Study Fundamentals
1.0 NASBA CPE hours  ·  On-demand access
View Course →
Stay Current
New articles and course updates — straight to your inbox
You’re subscribed — thank you!

Go Deeper
Co-op & Utility Rate Study Fundamentals
On-demand training designed for utility and cooperative finance professionals.
1.0 NASBA CPE hours  ·  On-demand access
View Course →
Free Newsletter
Utility accounting insights in your inbox

Practical guidance for utility and cooperative finance professionals — new articles, course updates, and industry insights. No spam, unsubscribe anytime.

You’re subscribed — thank you!
No spam. Unsubscribe anytime.
Russ Hissom, CPA
Written by
Russ Hissom, CPA
Principal, UtilityEducation.com  ·  35+ Years of Utility Accounting Experience

Russ Hissom is a nationally recognized utility accounting and rate expert with deep hands-on experience in FERC and RUS accounting, regulatory accounting, cost-of-service studies, and rate design for electric utilities and cooperatives across the United States. He also serves as an expert witness before FERC, state commissions, and in arbitration proceedings. Learn about consulting services →

Disclaimer: The material in this article is for informational purposes only and should not be taken as legal or accounting advice provided by Utility Accounting & Rates Specialists, LLC. You should seek formal advice on this topic from your accounting or legal advisor.