UTILITY (APPLICANT)	REGULATORY AGENCY	DOCKET NUMBER	DATE	ORGANIZATION ON WHOSE BEHALF TESTIMONY WAS PRESENTED	SUBJECT(S) OF TESTIMONY
1.	Texas-New Mexico Power Co.	New Mexico Public Service Commission	1859	N.A.	Commission Staff	Financing
2.	Southern Union Co. Inc.	New Mexico Public Service Commission	1796	Nov. 1983	Commission Staff	Cost of Gas Investigation, Strategic Planning
3.	Southern Union Co. .	New Mexico Public Service Commission	1871	May 1984	Commission Staff	Transportation Rate for Natural Gas
4.	Sunlit Hills of Santa Fe, Inc.	New Mexico Public Service Commission	1904	N.A.	Commission Staff	Cost of Capital, Rate Design
5.	Sierra Electric Cooperative, Inc.	New Mexico Public Service Commission	1909	Oct. 1984	Commission Staff	Cost of Service, Cost of Capital, Rate Design
6.	Jamiz Mountains Electric Cooperative, Inc.	New Mexico Public Service Commission	1855	May 1984	Commission Staff	Rate Design, Cost of Capital, Capital Structure
7.	Gas Company of New Mexico	New Mexico Public Service Commission	1901	July 1984	Commission Staff	Staff Proposal of Contract Carriage General Order
8.	Gas Company of New Mexico	New Mexico Public Service Commission	1902	Sept. 1984	Commission Staff	Staff Proposal of Natural Gas Pricing Rule General Order
9.	Sierra Electric Cooperative, Inc.	New Mexico Public Service Commission	1939	April 1985	Commission Staff	Rate Design, Cost of Service
10.	Rio Grande Utility Corp.	New Mexico Public Service Commission	1934	April 1985	Commission Staff	Rate Design, Cost of Service
11.	Public Service Co. of New Mexico	New Mexico Public Service Commission	1965/1969	N.A.	Commission Staff	Sale of assets to the City of Santa Fe (Testimony was not filed)
12.	Gas Company of New Mexico	New Mexico Public Service Commission	1971	May 1986	Commission Staff	Continuation of Purchased Gas Adjustment Clause
13.	El Paso Electric Company	New Mexico Public Service Commission	2009	Aug. 1986	Commission Staff	Rate Moderation Due to Nuclear Plant in Rate Base); Critique of Financial Simulation Model; Rate Comparison; Evaluation of Natural Gas
14.	Raton Natural Gas Co.	New Mexico Public Service Commission	2012	Apr. 1986	Commission Staff	Cost of Service
15.	El Dorado Utilities, Inc.	New Mexico Public Service Commission	2023	May 1986	Commission Staff	Financing
16.	El Paso Electric Company	New Mexico Public Service Commission	2026	N.A.	Commission Staff	Implementation of an oil pipeline rate
17.	Central New Mexico Electric Cooperative	New Mexico Public Service Commission	2080	N.A.	Commission Staff	Cost of Service, Rate Design
18.	Gas Company of New Mexico	New Mexico Public Service Commission	2068 (Interim)	Feb. 1987	Commission Staff	Contract Carriage (Off-System Sales, Release of Gas)
19.	Gas Company of New Mexico	New Mexico Public Service Commission	2068 (Phase I)	Aug. 1987	Commission Staff	Comments on NMPSC, Contract Carriage rulemaking
20.	Gas Company of New Mexico	New Mexico Public Service Commission	2100	Aug. 1987	Commission Staff	Purchased Gas Adjustment Clause (PGAC) Filing
21.	Gas Company of New Mexico	New Mexico Public Service Commission	2147	Mar. 1988	Commission Staff	Rate design, cost allocation, unbundling natural gas services
22.	Tribune/Swab - Fox Co.’s Inc.	New Mexico Public Service Commission	2158	June 1988	Commission Staff	Certificate of Public Convenience and Necessity; determination of status of company as a utility
23.	New Mexico-American Water Co., Inc.	New Mexico Public Service Commission	2202	Oct. 1988	Commission Staff	Cost of service, rate design, cost of capital
24.	Montana Power Co.	Montana Public Service Commission	90.1.1	May 1990-Dec. 1990	Montana Consumer Counsel	Sale of Gas Assets to Affiliate (testimony written for George Donkin)
25.	Montana Power Co.	Montana Public Service Commission	90.6.39	Dec. 1990	Montana Consumer Counsel	Return on equity capital between regulated electric utility and affiliated coal company (testimony and analysis written for Dr. John Wilson)
26.	Consolidated Edison Company of New York, Inc.	New York Public Service Commission	91-E-0462	Oct. 1991	U.S. General Services Administration	Cost allocation; rate design; DSM incentives, cost recovery of DSM programs
27.	Pacific Gas & Electric Co.	FERC	ER91-505-001 EL92-2-000 ER91-8-000 EL92-18-000	July 1992	Transmission Agency of Northern California (TANC)	Cost of equity capital (Testimony not filed)
28.	Delmarva Power and Light Co.	FERC	ER92-236-000	Nov. 1992	Old Dominion Electric Cooperative	Cost of service, prudence of plant investment, gain on sale/leaseback of utility assets. (Cost of capital testimony prepared but not submitted.)
29.	Pacific Gas & Electric Co.	FERC	ER91-505-001	July 1992	TANC	Complaint related to electric transmission service (testimony written for James Beck)
30.	Pacific Gas & Electric Co.	FERC	ER92-595-000	Dec. 1992	TANC	Cost of capital, capital structure
31.	Raton Natural Gas Company	New Mexico Public Service Commission	2541	Feb. 1994	Raton Natural Gas Company	Purchased Gas Adjustment Clause (PGAC) Filing
32.	Georgia PSC NOI	Georgia Public Service Commission	4229-U	April 1994	Consumer’s Utility Counsel	Revenue Decoupling
33.	Southwest Gas Co.	Arizona Corporation Commission	U-1551-93-272	May 1994	Residential Utility Consumer Office	Cost of capital/capital structure
34.	El Paso Electric Company	New Mexico Public Service Commission	2575/2576	Application withdrawn	Dona Ana County New Mexico	Analysis of the merger
35.	San Diego Gas & Electric Co.	California Public Utilities Commission	A.95-10-035	Oct. 1995	UCAN	Cost of Capital Incentive mechanism
36.	Guyana Power & Light Co.	Arbitration Panel	N.A.	March 2002	The Cooperative Republic of Guyana	Regulatory Policy
37.	Golden State Water Company	California Public Utilities Commission	N.A	November 2005	Golden State Water Company	Water industry consolidation, valuation, asset impairment, DSIC, and rate design.

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Hayward Consulting L.L.C.
David L. Hayward, President
1047 Hygeia Ave., Leucadia, CA 92024
Phone: (760) 436-7888
E-mail: DavidLHayward@cs.com