Sohail Rana, Lead Structure Analyst

Going away with a clear understanding of overall rate case accounting.

Melanie S. Adams-Miller, Principal Buyer

Joel made the subject extremely interesting and highly entertaining. His knowledge of our company made it very real. I can't believe how much I learned about the company and I work here!

Sharon Arroyo, Mgr Project

Performance Instructor was excellent. Very knowledgeable on company issues. Easy to understand.

Lorraine Barber, Nuclear Cost Analyst

Presented in a concise manner. Well organized. Enjoyed the added humor. Excellent instructor.

Melissa Barrow, Manager CE Business Planning

This was a great opportunity to "dig into" some specifics on financial statements in different annual reports.

G. Edward Bassford, Corp. Planning Analyst

Excellent instructor.

Timely examples. Course focused on helping FPC make decisions in a competitive environment.

Bonnie M. Bischoff, Manager Customer Operations

I have a much better understanding of important financial issues that the utility faces.

Bob Blake, Sr Rate & Research Accountant

Tough boring subject made interesting

Bob Blume, Supv Nuclear Special & Security  Trng

Excellent course for those personnel who desire a better understanding of utility financing.

Patricia Brown, Consultant

Three days of difficult material explained in language I understand. I learned and enjoyed at the same time.

David Bruzek, Manager, Mariculture Center

The strong points of the workshop are; valuable information, good delivery, valuable work sessions.

Gary L. Butler, Supv Field Maintenance

Excellent instructions. Friendly and supportive.

Jerry W. Campbell, Manager Nuclear Plant Tech Support

I enjoyed all aspects of the class. Joel made what could have been a very boring area a very exciting program. Really enjoyed the examples shared to reinforce subject matter.

Jeannie Carraway, Substation Construction Manager

Designed for utilities with a lot of specifics about our company. Joel has a great sense of humor.

Bentina Chisolm, Associate General Counsel

The material could be boring but Joel makes it much more interesting. Great sense of humor.

Timothy Cleary, Manager Operations

Workshop concisely brought forth the financial terms, issues & concepts that I need as we head into a deregulated environment.

Carol Cornell, Consumer Affairs Supervisor

Dr Berk's knowledge of utility industry overall was very impressive. His real-life examples made the whole program come together.

Deborah Crawford, Accountant

Joel made the material interesting and pertinent to our company.

Lori J. Cross, Corporate Planning Analyst

Good overview of utility accounting concepts. High level, not too detailed, very well presented.

Richard R. David, Area Manager

Dr. Berk made the subject/material interesting with his style and humor.

Joseph Eilola, Sr Nuclear Quality Control Insp

Joel was so thoroughly knowledgeable and personal that it was totally enjoyable. Having Presidents, Vice Pres., Directors and Mgrs. present gave a lot more to classroom discussions.

Prather Ellsberry, Supervisor Nuclear Tech Training

Instructor knowledgeable about the unique aspects of utilities in general and FPC in particular.

Melissa Fenrich, Risk Analyst

Joel has a great knowledge of finance/accounting & its application within the utility industry. Also has a great knowledge of all major players within the utility industry.

David Fields, Supv Nuc Oper Admin Sup Shift

Dr. Berk's presentation made the course well worth taking. With humor, anything can be made interesting. I'm actually looking forward to the 1995 Annual Report.

Lynn M. Gutherie, Corp Services Dept Controller

Made complex concepts easier to understand by applying them to personal situations. These concepts are relevant to what I need to consider in making decisions.

John Harris, Strategic Planning

Very, very knowledgeable instructor. Excellent summary of current accounting topics. Real world examples provided in materials.

Sean P. Hillary, Auditor

Focus on emerging issues. Good level for CPA's who've been doing specific jobs that don't allow them to see the "big picture" everyday. Good knowledge of FPC & our industry.

Richard Holmes, Wholesale Account Manager

Joel made what I thought would be a boring topic interesting with his knowledge & humor.

Sarah Johnson, Mgr Nuclear Chem & Radiation Pro

Joel, your jokes, anecdotes, etc. are very effective to keep the topic interesting.

Frank T. Jones, Manager Corporate Transportation Excellent presentation; good coverage of topics; participation at a level that was fun yet informative.

Dan Kurtz, Sr Nuclear Staff Specialist Excellent material. Presented in a very professional manner.

Nancy E. Loehr, Area Manager

Applicable, real life examples. Instructor was phenomenal.

Joe R. Maseda, Manager Nuclear Engineer Design

Joel was an excellent instructor. Kept interest level high with examples and stories.

Barbara Mathews, Plant and Depreciation Accountant

Being new to the utility industry, this course gave me an overall perspective into operations in a regulatory environment and insight to the near future in a competitive market

Bonnie McCallops

Very dynamic speaker that brings technical information into laymen terms. Great stories!!

Paul McCormick, Principal Engineer

How decisions are impacted by the different accounting methods.

Kathryn McDaniel, Eng. I

This course followed the Engineering Economy Course at University. of Florida I just completed. FAI gave me a more specific, detailed understanding of FPC's financial statement, easy enough for an engineer to understand!

Robert W. McEwen, Principal Materials Agent

Complex subject matter delivered in easily understandable terms.

Bill Naylor, Manager Energy Department

Very Informative. Identified the needs of utility financing. he instructor was very Knowledgeable and easy to understand.

Karl Neuschaefer, Manager E&RC

Directly applicable to our business. Additionally, we'll be starting the budgeting cycle for 2000 in next several weeks.

Wendy M. Newvine, Business Analyst

Great class. Very informative.

Rudolph Oliver, Power Fuel Project Engineer

Excellent use of examples, real events to illustrate principles. Instructor obviously had command of subject. Material was well organized and presented in a logical sentence. Case studies imprinted material very well.

Elaine Parker, Project Business Analyst

Gave me a clearer understanding of why and how my company made past and current decisions.

John Pizzutelli, Business Project Analyst

Great classroom style! Interesting stories & comic relief which supported what could have been a very dry subject matter.

Linda A. Poole, Senior Analyst

This the most interesting workshop I've attended. Great job on making accounting interesting.

Susan Postans, Mgr Customer Svc & Marketing

Joel used our corporation as an example which made it very easy to relate and understand.

Kevin Price, Asst to VP - Energy Dist

 Learned a lot about the financial world, company wise and personally.

Marvin C. Puckett, Substation Superintendent

I feel that Joel did an excellent job in presenting the material. He is very candid with his comments and adds humor to the class.

Stan Reddish, C & O Manager

Dr. Berk was very knowledgeable about FPC activities.

Allwyne L. Richards, Manager Corp Svcs Sys/Data

Good consideration of current economic situation.

James F. Schreiber, Manager Meter Department

Very Insightful! Dr. Berk made a typically "dry" topic very interesting and funny.

Jerry L. Shelley, Fleet Services Superintendent

Very knowledgeable instructor. Good look as to how competition may effect us.

Jonathan B. Skowvron, Manager Materials & Dist Planning

Right on target!

Charles R. Snipes, Maintenance Superintendent

The first time anyone has ever explained the balance sheet and income statements in our annual report. Instructor made material understandable and entertaining.

Lewis Spragins, Project Analyst

Subject matter was very relevant and real life examples brought subject matter to life. Joel is a very knowledgeable & great instructor. This was time well spent.

Paul Storm, Nuclear Cost Supervisor

Excellent topic selection. Clarified some of the reasoning upper management uses to make decisions.

Annette R. Taylor, Manager Info & Data Services

Strong on the basics. Kept examples simple, so could focus on the point of the discussion.

Bruce A. Taylor, Supervisor Config Mgmt Info

Concise explanations of a complex subject. Easy to see examples.

Patricia Townsend, Operations Analyst

Instructor was very well read on current & past issues of the Company.

Cedric J. Wallace, Nuclear Cost Analyst

Joel's presentation was refreshing to upper management and to the others in attendance. Your services will be in demand for a long time.

Art Washburn, Supv Nuclear Plant Tech Support

Super instructor; good sense of humor; provided many practical experiences.

Dennis E. Watrous, Accountant

Covered current topics & concepts which will become more relevant as competition becomes a reality. Informative, educational and interesting. (A rare combination)

David Watson, Supervisor Nuclear Oper Training

The instructor did a good job of making a dry topic interesting. The comical relief was delivered at the right time and most of the war stories made the material relevant.

Patricia West, Manager of Environmental Programs.

The strong points of this workshop are Dr. Berks ability to hold interest in the topic, and the real application- use of FPC/Florida Progress actuals.

Charlene White, Sr. Business Analyst Joel is obviously a subject-matter expert and I was impressed with his wide ranging knowledge of the industry.

John Whiteside, Mgr Distribution Constr & Oper

Presenter was able to keep the group focused on a tough subject. Good sense of humor and well organized.

Belinda Wilson, Analyst Strategies & QA

The professor's teaching style is a definite plus: He made difficult subjects easier to understand.

Doug Winters, Superintendent NAS

Course was real time to the current business decisions being made. Instructor's knowledge was excellent.

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