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LIST OF PREVIOUS PARTICIPANTS

If your organization is listed here, call us at 201-568-0249 or email info@financialaccounting.com for the names of the people who have attended from your company. That way you can get a first hand account of our seminars. Please check under any older name of your company since this list shows the name of the company when the person attended our seminar.

A  B  C  D  E  F  G  H  I  J  K  L  M  N  O  P  Q  R  S  T  U  V  W  XYZ 

A - back to top

- ABB
- ABB Impell Corp.
- ABB Transmission Technology
- Abbott Labs
- Acquisition Sciences, Ltd.
- Adams, Duque & Hazeltine
- Adelphia Cable Communications
- Aegis Insurance Services
- AEP Energy Services
- AES
- AFLESA/ULT Air Force
- AGL Resources
- AGT Limited
- Air Force Communications
- Air Products & Chemicals
- Air Products/Stockton Cogen
- Airco Industrial Gases
- Akin, Gump, Hauer & Feld
- Alabama Electric Coop, Inc.
- Alabama Gas Corp.
- Alabama Power
- Alabama PSC
- Alaska Attorneys General
- Alaska Communications Systems
- Alaska Electric & Light Power
- Alaska Power Authority
- Alaska Power & Telephone
- Alaska PUC
- Alberta Power
- Alberta Public Utilities Board
- Alder Pollock & Sheehan
- Algonquin Gas Transmission
- Allegheny Energy
- Allegheny Power
- Alliant Energy Corp.
- Allied-Signal Metglas Products
- Alltel
- Alma Telephone
- Alpena Power
- Alston & Bird
- AltaLink
- American Electric Power
- American Energy
- American Gas Association
- American General Corp.
- American Line Builders Inc.
- American Transmission
- American Water Works
- Ameren Corporation
- Ameritech
- Amfac Property Corporation
- Amoco Production Company
- Anchorage Municipal Light & Power
- Anderson Johnson & Gianunzio
- Andrew M. Scherffius PC
- Andrews & Kurth
- ANR Pipeline Company
- Applied Energy Services
- Aqua Source Inc.
- Aquarion Company
- Aquila
- ARCO
- Arent Fox Kintner
- Arizona Corporation Commission
- Arizona Electric Power Coop.
- Arizona Public Service
- Arkansas Electric
- Arkansas Oklahoma Gas Corp.
- Arkansas Power & Light
- Arkansas PSC
- Arkla Energy
- Arkla Gas, Noram Energy
- Arnold & Porter
- Artesian Water Co.
- Arthur Anderson
- Arthur Young & Co.
- Arvig Telecom, Inc.
- Ashburn & Mason PC
- Ashby McKelvie & Geddes
- Atlanta Gas Light Co.
- Atlantic Electric
- Atomic Energy of Canada Ltd.
- Atmos Energy Corporation
- AT&T Communications
- Aurora Energy
- Austin Lewis & Rogers
- Avatar Utilities Inc.
- Avista
- Awad & SInger
- AZ Res. Utility Consumer Off.

B - back to top

- Babcock & Wilcox
- Baker Worthington Crossley Stansberry
- Baker & Botts
- Baker & Daniels
- Baker & Hostetler
- Balch & Bingham
- Baltimore Gas & Electric
- Bangor Gas
- Bangor Hydro Electric
- Banks Nason & Hickson
- Barclays Bank PLC
- Barclays deZoete Wedd
- Barlow and Hardtner
- Barnes & Thornberg
- Barrington Energy Partners
- Basin Electric Power Coop.
- Baton Rouge Water Company
- Bay Area Teleport
- Bay State Gas Company
- BC Gas Utility
- BC Hydro
- BC Hydro & Power Authority
- Bear Steams
- Bear Valley Electric Service
- Bechtel Power Corporation
- Beggs & Lane
- Bell Atlantic
- Bell Canada
- Bell Communications Research
- Bell of Pennsylvania
- Bell Tri-Co. Services
- BellSouth
- Bennett Jones Verchere
- Berkeley Chaifetz & Nelson
- Berkshire Telephone
- Bermuda Electric Light Co.
- BGE
- Bickerstaff, Heath & Smiley LLP
- Birmingham Water & Sewer Board
- BKD
- Blachly-Lane Electric
- Blackburn & Stoll L.C.
- Bledsoe Telephone Coop.
- Bluebonnet Electric Corp.
- Bogle & Gates
- Bollam Sheedy Torani & Co.
- Bonneville Power Administration
- Booth & Newsom, PC
- Bose McKinney & Evans
- Boston Edison
- Boston Gas Company
- Bowles Rice McDavid et. al.
- BPA
- Bradshaw Law Firm
- Brandenburg Telephone
- Brandes
- Brandes Investment Partners
- Brantley Telephone
- Brattle Group
- Bridgeport Hydraulic
- Brigham Young Univ. Telecom.
- Brindlee Mountain Telephone
- British Columbia Gas
- British Columbia Hydro
- British Columbia Telephone
- British Columbia Utilities
- Brooklyn Union Gas
- Brown Maroney Rose Barber & Dye
- Brown Todd & Heyburn
- Brown & Bain
- Brown Rudnick Berlack Israels
- Brownsville Public Utilities
- Broyles & Pratt, P.C.
- Brunini, Grantham, Grower & Hewes
- Brydon Swearengen & England PC
- Burbank Water and Power
- Burlington Northern Railroad
- Burlington Resources, Inc.
- Butler, Snow, O'Mara et. al.
- Business Valuation Services, Inc.

C - back to top

- C, C & S Telco, Inc.
- C & P Telephone
- CA Dept. of Water Resources
- Cabe & Lester
- Cable & Wireless
- Cable, Huston, Benedict et. al.
- Cabot Corporation
- Cajun Electric Power Coop.
- California-American Water Co.
- California Cable TV Assn.
- California Energy Commission
- California PUC
- California Water Service Co.
- Camden Telephone
- Calpine Corporation
- Campbell Pica Olson
- Canada Post Corporation
- Canadian Niagara Power
- Canadian Radio, TV & Telecom Comm.
- Canadian Western Natural Gas
- Canton Telephone
- Capital Markets Assurance Corp.
- Capital Research Company
- Carlsmith Wichman Case et.al.
- Cardinal Cogen
- Carmody & Torrance
- Carolina Power & Light
- Carolina Telephone & Telegraph
- Carpenter Crout & Olmstead
- Catalyst Energy Corporation
- Centel
- Centerior Energy Corporation
- CenterPoint Energy
- Centra Gas British Columbia
- Centra Gas Alberta, Inc.
- Centra Gas Ontario
- Centra Gas Manitoba, Inc.
- Central County Utilities
- Central Electric Power Coop.
- Central Hudson Gas & Electric
- Central Illinois Light
- Central Iowa Power Coop.
- Central Louisiana Electric
- Central Maine Power
- Central Power & Light
- Central Telephone
- Central Vermont Public Service
- Central & South West Services
- Century Telephone Enterprises
- CGCU
- Champaign Telephone
- Chaparral City Water Co.
- Chase Manhattan Bank
- Chase Securities, Inc.
- Chemical Bank
- Chernesky, Heyman & Kress
- Cherry Bekaert & Holland
- Chesapeake Utilities Corp.
- Chesapeake & Potomac Telephone
- Chillicothe Telephone
- Chisenhall, Nestrud & Julian, PA
- Choate, Hall & Steward
- Christian Barton Epps et al
- Chubu Electric Power Company
- Chugach Electric
- CIGNA Investment, Inc.
- Cilcorp Inc.
- Cincinnati Bell
- Cincinnati Gas & Electric
- CINergy
- Cities Service Oil & Gas
- Citizens' Electric Company
- Citizens Utilities
- Citizens Utilities/Kauai Elec. Div.
- Citizens Utilities Water of PA
- Citizens Water Resources
- City of Arlington, TX
- City of Auburn Water Works
- City of Cedar Park
- City of Chicago-Law Dept.
- City of Cleveland
- City of Colorado Springs
- City of Columbus, Ohio SWRF
- City of Corvallis
- City of Edmonton
- City of Fairbanks
- City of Gallup
- City of Holyoke Gas & Electric
- City of New York
- City of North Little Rock
- City of Portland
- City of Richmond DPU
- City of Roseville
- City of Toledo
- City of Waco
- City Gas
- City Public Service (San Antonio)
- Clark Thomas Winters PC
- Clarksville Gas & Water
- Clemens Cosho & Humphrey
- CNG Transmission Corp.
- Cogeneration Partners of America
- CoGen Technologies
- Cohen & Cohen
- College Utilities Corporation
- CO Office of Energy Conservation
- Colorado Interstate Gas
- Colorado Natural Gas
- Colorado Springs Utilities
- Columbia Energy
- Columbia Gas of KY, Inc.
- Columbia Gas of Ohio
- Columbia Gas of PA, Inc.
- Columbia Gas Distribution Companies
- Columbia Gas of Ohio
- Columbia Gas Transmission
- Columbia University Exec. Prog.
- Commonwealth Edison
- Commonwealth Electric
- Com/Energy
- Concord Municipal Light Plant
- Conectiv
- ConEd
- Conecuh-Monroe Ctys. Gas District
- Conf. Tribes of Warm Springs
- Connecticut Consumer Counsel
- Connecticut DPUC
- Connecticut Energy Corp.
- Connecticut Natural Gas Corp.
- CONOCO
- Consolidated Edison
- Consolidated Gas Trasmission
- Consolidated Hydro, Inc.
- Consolidated Natural Gas
- Constellation Energy
- Constellation NewEnergy
- Consumers Energy
- Consumers Gas
- Consumers Power
- Consumers Water Co.
- CONTEL
- Contel of California
- Contel Service
- Convergent Communications
- Conway Reiseman Mattia & Sharp
- Cooper, White & Cooper
- Corn Belt Electric Coop.
- Couch, White, Bremmer, Howard
- Countrywide Investments, Inc
- County of Maui Dept of Water
- CP National Corporation
- C&P Telephone Co. of WV
- CRSS Capital
- Cullin & Dykman
- CRTC
- CSW Energy Inc.
- C-TEC Corp.
- C. L. Marvin & Co.

D - back to top

- Dairyland Power Coop.
- Davis Graham & Stubbs
- Davis, Reberkenny & Abramovitz
- Davis, Wright & Tremaine
- Day, Berry & Howard
- Dayton Power & Light
- Dechert Price Rhoads
- Decision Analysis Corp. of VA
- Delaney Wiles Hayes et.al.
- Delaware PSC
- Delaware Trust Company
- Delmarva Capital Investments
- Delmarva Power
- Delmarva Power & Light
- Deloitte Touche Tohmatsu
- Deltona Corporation
- Denman & Corbetta
- Dept. of Energy- U.S.
- Derry Township Municipal Authority
- Deseret G&T Coop.
- Destec Energy
- Detroit Edison
- Dewey Ballantine LLP
- Diamond State Telephone
- Dicara Selig Holt
- Dickstein, Shapiro, Morin & Oshinsky
- Directories America
- District of Columbia PSC
- Distrigas of Massachusetts
- Division of Energy Resources
- Dominion Resources
- Donaldson Lufkin & Jenrette
- Donelan Cleary Wood
- Doney Crowley Bloomquist & Uda
- Dorsey & Whitney
- Dow, Lohnes & Albertson
- Downs Rachlin & Martin
- DQE, Inc
- Drexel Burnham Lambert
- Drinker Biddle & Reath
- Drummond Woodsum Plimpton & MacMahon
- DTE Energy Resources
- Duke Energy
- Duke Energy- Northeast Pipelines
- Duke Power
- Duquesne Light
- Duncan & Allen
- Dutton Overman & Sills
- Dykema & Gossett
- Dynergy

E - back to top

- E G & G
- Earnest Casstevens Law Office
- East Ascenion Telephone Co., Inc.
- East Bay Munic.
- East Ohio Gas
- East Otter Tail Telephone
- Eaton Cottrell
- Economics & Technology, Inc.
- ECO Resources
- Edison Electric Institute
- Edison International
- Edison Mission energy
- Edison Sault Electric
- Edmonton Power
- Edmonton Tel
- Edward D. Jones & Co.
- E.F. Hutton
- Eiberger Stacy & Smith
- El Paso Electric Company
- El Paso Natural Gas
- El Paso Telephone
- Elam Burke & Boyd
- ElectriCities of North Carolina
- Electric Council of New England
- Elizabethtown Gas
- Ellensburg Telephone
- Ellis & Prioleau
- El Paso Energy
- Empire District Electric
- Enbridge
- Energen Corporation
- Energy East
- Energy, Mines & Resources
- Energy Information Admin.
- Energynorth Nat'l Gas Inc.
- Energy Management Associates
- Energy Northwest
- Energy Systems Research Group
- Enmax
- ENMR Telephone Cooperative Inc.
- Enrico Fermi Energy Center
- ENRON Corporation
- Enstar Gas
- Entergy Operations, Inc.
- Entergy Corporation
- Entergy Services, Inc.
- Enterra
- ENTEX
- Envoy Inc.
- EPRI
- Equitable Investment Service
- Equitable Life
- Equitable of Iowa
- Equitable Resources
- Equitrans, Inc.
- Electricity Oversight Board of CA
- Ernst & Young
- Erwin & Company
- ESBI Energy
- ESI Energy
- Essex County Gas
- Etobicoke Hydro
- EUA Service Corporation
- Eugene Water & Electric Board
- Exxon Nuclear Company
- E. F. Hutton
- E. F. Johnson/ENSCAN

F - back to top

- Fail Telecommunications
- Fairbanks Municipal Utilities
- Farris Vaughn Wills & Murphy
- FCC
- FERC
- Fidelity Investments
- Finnegan Conrad & Peterson
- Fireman's Fund
- First Communications
- First Data Corporation
- First Energy
- First Energy Nuclear
- First Image Management Co.
- First Reserve Gas Co.
- Fitch Investors Service
- Florida Cities Water Co.
- Florida Keys Electric Coop.
- Florida Power Corp.
- Florida Power & Light
- Florida Public Service Comm.
- Florida Water Services
- Flour Daniel Inc.
- Focal Communications
- Foley Hoag & Eliot
- Foley & Lardner
- Foothills PipeLines Ltd.
- Fort Collins Utilities
- Foster Swift Collins & Smith
- Foster Wheeler Martinez
- Four County EMC
- FPL Group, Inc.
- Framatome Technologies, Inc.
- Franklin Research & Development
- Freeman & Hawkins
- Fried Frank
- Fristoe Taylor & Schultz, Ltd.
- Frontier Energy
- Frost & Jacobs

G - back to top

- Gable Gotwals
- Gable Gotwals Mock el. al.
- GA Consumer's Utility Counsel
- Gallagher Callahan & Gartrell
- Gallagher Callahan
- Gallagher & Kennedy
- Gary-Hobart Water Corp.
- Gas Company of New Mexico
- Gas Research Institute
- Gaston & Snow
- Gaz Metropolitan
- General Electric-Ocean State Power
- General Electric Power Systems
- GA Consumers' Utility Counsel
- GA Governor's Office of Consumer Affairs
- GDS Associates
- General Services Administration
- General Waterworks
- GE Capital
- Georgia Governor's Office of Cons. Aff.
- Georgia Municipal Electric Auth.
- Georgia Power
- Georgia PSC
- Georgia System Op. Co.
- Georgia Transmission Corp.
- Green Mountain Power Corp.
- Gibson Ochsner & Adkins
- Gill Law Firm
- Godfrey & Kahn
- Gordon Feinblatt Rothman et. al.
- Gordon Thomas Honeywell
- Gordonsville Energy LP
- Gorham Waldrep Steward & Kendrick
- Gorsuch Kirgis Campbell Walker
- Gould & Wilkie
- GPU Nuclear
- GPU Service
- Granite State Gas Transmission
- Graham & James
- Graves Dougherty Hearon Moody
- Great Falls Gas
- Great Lakes Gas Transmission
- Green Mountain Power
- Greenbaum Rowe Smith
- Greenberg Traurig
- Gressette & Prickett
- Grove Jaskiewicz Gilliam
- Groton Utilities
- GSF Energy
- GTCGuess & Rudd
- GTE
- GTE Directories
- GTE Florida Inc.
- GTE North, Inc.
- GTE of California
- GTE of the South
- Guess & Rudd
- Gulfside Industries Ltd.
- Guild Yule & Co.
- Gulf States Utilities

H - back to top

- Hackensack Water Company
- Hage and Hobaica
- Hahn Loeser & Parks
- Haight, Gardner, Poor & Havens
- Hampden Telephone
- Hand, Arendall, Bedsole, Greaves, Johnston
- Happy Valley Telephone Co.
- Harbor Cogeneration Company
- Hargrove Guyton Ramey & Barlow
- Harper Rains Knight & Co.
- Hart County Telephone
- Hartford Steam Boiler Insurance
- Harza Engineering
- Hatch & Parent
- Hawaii American
- Hawaii Div. of Consumer Advocacy
- Hawaii Reserves, Inc.
- Hawaii State PUC
- Hawaiian Electric
- Hawaiian Telephone
- Haynes and Boone
- Hazelrigg & Cox
- Heller Ehrman White McAuliffe
- Henry W. Varga, CPA
- Hicks Maloof & Campbell
- Highland Telephone
- Hillsboro Telephone
- Hirn Reed Harper & Eisinger
- Hitek Manufacturing Company
- Hoffman Sutterfield et. al.
- Holland & Knight Law Firm
- Holly Springs Utility Dept
- Holmes & Graven
- Homer Electric Assoc., Inc.
- Hope Gas, Inc.
- Houston Industries Inc.
- Houston Lighting & Power
- Huber Lawrence & Abell
- HueHue Ranch Associates
- Hughes Propane & Natural Gas
- Hughes Thorsness
- Hunter, Smith & Davis
- Hunton & Williams
- Hydraulic Company
- Hydro-Quebec

I - back to top

- IBM/Real Estate
- ICG Utilities, Ltd.
- Idaho Power
- IES Utilities, Inc.
- Illinois-American Water Co.
- Illinois Bell
- Illinois Commerce Commission
- Illinois Consolidated Telephone
- Illinois Power Company
- Imperial Irrigation District
- Independence Light & Power
- Indiana Bell
- Indiana Cities Water Corp.
- Indiana Gas Company
- Indiana Natural Gas Corp.
- Indiana Utility Consumer Counsel
- Indiana Utility Regulatory Comm.
- Indianapolis Power & Light
- Indianola Municipal Utilities
- Industrial Bank of Japan
- Integrated Resource Planning
- Intercoast Energy Co.
- Intercompany Pool
- Intermountain Gas
- Internal Revenue Service
- International Access Corp.
- Interstate Telecom. Coop.
- IN Office of Utility Consumer
- Iowa Dept. of Justice
- Iowa Electric Light & Power
- Iowa Power & Light
- Iowa Public Service Company
- Iowa State Utility Board
- Iowa-Illinois Gas & Electric
- IPALCO Enterprises
- Iroquois Gas Transmission System
- Iroquois Pipeline
- Iroquois Pipeline Operating Co.
- IRS
- Itron, Inc.
- ITT Palm Coast Utility Corp.
- IURC
- Ivester Skinner & Camp, PA

J - back to top

- J. Makowski Associates, Inc.
- Jackson Kelly
- Jackson Kelly Holt & O'Farrell
- Jackson & Kelly Law Firm
- Jacksonville Electric Authority
- Jamaica Telephone
- Jamaica Water Supply Co.
- James M. Caplinger Chartered
- Japan Electric Power Info. Ctr.
- Jasper-Newton Electric, Inc
- JCNNM
- Jefferson Urian Doane et. al.
- Jeffrey R. Dow, CPA
- Jersey Central Power & Light
- Joe Wheeler Electric Members.
- Johnson & Gibbs, PC
- Johnson & Higgins
- Johnson & Swanson, PC
- Johnson Controls NNM
- Johnston Hume & Johnston
- Jones, Day, Reavis & Pogue
- Jones Intercable
- Jones Walker et. al.
- J.P. Morgan Chase
- JWP

K - back to top

- Kansas Board of Public Utilities
- Kansas City Power & Light
- Kansas Gas Service
- Kansas Pipeline Operating Co.
- Katten Muchin & Zavis
- Kay Casto & Chaney
- Kean, Miller, Hawthorne, D'Armond et. al.
- Keleher & McLeod, PA
- Kelley Stansfield 0'Donnell
- Kemp Smith Duncan & Hammond
- Kennedy Covington Lobdell & Hickman
- Kentucky West Virginia Gas Co.
- Kentucky-American Water Co.
- Kentucky Utilities Co.
- Kern River Gas Transmission
- Keyspan Energy Corp.
- Keystone-Conemaugh Projects
- Key West Utility Board
- Kidder Peabody
- King & Spalding
- Kirkland & Ellis
- Kirkpatrick & Lockhart
- Kleban & Samor, PC
- Kleberg Dyer Redford & Weil
- KN Energy
- Knoxville Utilities Board
- Kobayashi, Sugita & Goda
- Koch Industries, Inc.
- Korea Electric Power Corp.
- KPMG Peat Marwick
- Kummer Kaempfer Bonner Renshaw
- Kutak Rock

L - back to top

- Laclede Gas
- LADWP
- LaFourche Telephone
- Lake Durango Water Co. Inc.
- Lansing Bd Water & Light
- Las Vegas Valley Water District
- Lawson Lundell
- Lea County Electric Coop.
- LeBoeuf Lamb Greene & MacRae
- Lehman Brothers
- Lewis & Kappes
- L.F. Rothschild
- LG&E
- LG&E Energy Corp.
- Liberty Consulting Group
- LILCO
- Lincoln Electric System
- Lindsay Hart Neil & Weigler
- Lionel Sawyer & Collins
- Litten Sipe & Miller
- Little Rock Wastewater Utility
- Lloyd Gosselink PC et. al.
- Locke, Purnell, Rain & Harrell
- Lone Star Gas
- Long Aldridge & Norman
- Long Island Water Corp.
- Los Angeles DWP
- Louisiana Gas & Electric
- Louisiana Power & Light
- Louisiana Public Service Comm.
- Louisville Gas & Electric
- Louisville Water Co.
- Lower Colorado River Authority

M - back to top

- MA Div. of Energy Resources
- Madison Dearborn Partners, LLC
- Madison Gas & Electric
- Maine Public Service Co.
- Maine Yankee Atomic Power
- Management, Analytical & Tech. Svcs.
- Mansfield Municipal Electric
- Manufacturers Hanover Trust
- Manufacturers Hanover Utility Grp.
- Marcus Cable
- Maritime Tel & Tel
- Marsh USA
- Maryland PSC
- Maryland's People's Counsel
- Maslon Edelman Borman & Brand
- Massachusetts Electric Co.
- Massachusetts Financial Services
- MATS, Inc.
- Matsuno Fukuya & Co. CPAs
- Maui Electric Co.
- Maxima Corporation
- May, Adam, Gerdes & Thompson
- MB Operating Company, Inc.
- MBIA Corporation
- McCaw Communication Companies, Inc.
- McKinney, Stringer & Webster, P.C.
- McCoy Weaver Wiggins et al
- McGinnis Lochridge & Kilgore
- McGrath Light & Power
- McGuire Woods Battle & Boothe
- McHale Cook & Welch
- MCI
- Mckean Paul Chrycy et al
- McLane, Graf, Raulerson et. al.
- McNair Law Firm
- McNees Wallace & Nurick
- McNeil Murray & Sorrell
- MCN Energy
- McNeil Duncan, CPA
- MDU Resources
- MEAG Power
- MEGA
- Metropolitan Edison
- Metropolitan Utilities District
- Metropolitan Water Dist. So. CA
- Megargee Youngblood Franklin
- Mellon Bank
- Memphis Light Gas & Water
- Mercer Management Consulting
- Merrill Lynch Capital Markets
- Merrill & Merrill
- Merrimack County Tel.
- MESA, Inc.
- Metropolitan Edison
- Metropolitan Utilities District Omaha
- Metropolitan Water District SC
- Meyer, Hendricks
- Michael Best & Friedrich
- Michigan Attorney Generals Office
- Michigan Bell
- Michigan Consolidated Gas
- Michigan Gas Utilities
- Michigan Energy Resources
- Michigan PSC
- MidAmerican Energy
- MidCon
- Middle South Utilities
- Midland Cogeneration Venture
- Midwest Energy, Inc.
- Midwest Gas
- Midwest ISO
- Mid-Continent Area Power Pool
- MIGC, Inc.
- Mikunda Cottrell & Co.
- Miller, Eggleston & Rosenberg
- Miller, Eggleston & Cramer
- Minnegasco
- Minnesota Power
- Minnesota PSC
- Mirant
- Mission Energy Co.
- Mission Valley Power
- Mississippi Power
- Mississippi Power & Light
- Mississippi PSC
- Missouri Pipeline Company
- Missouri PSC
- Missouri-American Water Co.
- Mitchell Law Firm
- Mitchell Mitchell & Reed
- Mitsubishi International
- MN Attorneys General Office
- MN Dept. of Labor & Industry
- MN Dept. of Public Service
- MN Office Administrative Hearings
- Mobile Gas Service Corp.
- Modesto Irrigation District
- Mojave Pipeline Operating Co.
- Molatore, et. al. CPAs
- Monongahela Power
- Monroe & Lemann
- Monroeville Telephone
- Montana Power
- Montana PSC
- Montana-Dakota Utilities
- Moody's Investors Service
- Moore & Van Allen
- Morgan Lewis & Bockius
- Morgantown Utility Board
- Morris James Hitchens Williams
- Morrison & Hecker
- Morrisville Water & Light Dept.
- Motorola
- Moultrie Independent Telephone
- Moundridge Telephone Co.
- Mountain Bell
- Mountain Fuel Supply
- Mountain Water
- Mountaineer Gas
- Moylan Engineering Assoc.
- MSU
- Municipal Bond Insurance Assoc.
- Municipal Power & Light
- Murtha Cullina Richter & Pinney

N - back to top

- Nalco Chemical Co.
- Nantucket Electric
- Naperville Electric
- Narragansett Electric
- Nashville Gas
- National Energy Board
- National Energy & Gas Transmission, Inc.
- National Fuel Gas
- National Gas & Oil Corp.
- National Grid USA
- Nations Bank
- Nat'l Conference of State Legis.
- Navajo Tribal Utility Authority
- Naval Facilities Engineering
- NC Electric Membership Corp.
- NCEL
- NEI
- Nebraska Dept. of Revenue
- Nebraska Public Power District
- NetStream, inc
- NEES
- Nevada Power
- Nevada PSC
- New Brunswick Telephone
- New Energy Associates
- New England Cable TV Assoc.
- New England Electric System
- New England Gas Market
- New England Power Planning
- New England Telephone
- New Hampshire Electric
- NH Office Consumer Advoc.
- New Hampshire PUC
- New Hampshire Yankee
- New Jersey Bell
- New Jersey BPU
- NJ Environmental Protection
- New Jersey Dept. of Energy
- New Jersey Office of the Governor
- New Mexico PRC
- NM State Corporation Comm.
- New Mexico Public Regulation Comm.
- New Mexico State Univ.
- New Mexico Utilities
- NO Council Utilities Office
- New Smyrna Beach Utilities Comm.
- New York Power Authority
- New York Power Pool
- New York PSC
- New York State Electric & Gas
- New York Telephone
- Newfoundland Power
- Newfoundland Telephone
- Newman Comley & Ruth
- Newman & Holtzinger PC
- Niagara Mohawk
- NICOR
- Nippon Credit Bank Ltd.
- NIPSCO
- NIPSCO Industries
- Nisource
- Nixon Peabody
- NJ American Water
- NJ Board of Public Utilties
- NJ Div. of Ratepayer Advocate
- NJ Resources Corp
- NJ Water Supply Authority
- Norgasco, Inc.
- North American Pipeline
- North American Telephone
- North Atlantic Energy
- NC Electric Membership Corp.
- North Carolina Power
- North Carolina Utilities Comm.
- North Central Electric League
- North Dakota PSC
- North Pittsburgh Telephone
- North Slope Dept. Munic. Svcs.
- North State Telephone
- North West Telephone
- Northeast Oklahoma Electric
- Northeast Utilities
- Northern Border Pipeline
- Northern Illinois Water Corp.
- Northern Minnesota Utilities
- Northern Mountain Utilities
- Northern Natural Gas
- Northern Plains Natural Gas
- Northern States Power
- Northwest Central Pipeline
- Northwest Natural Gas
- Northwest Terr. Power Corp.
- Northwestern Bell
- North Western Energy
- Northwestern Public Service
- Nova Gas Trans Ltd.
- Nova Scotia Power
- Nova Scotia Utility & Review Bd.
- No. Indiana Public Service Co.
- NRG Energy, Inc.
- NSB Municipal Svcs. Light & Power
- NSTAR
- Nuclear Energy Institute
- Nuclear Management Co.
- NUI Corp.
- Nutech Engineers Inc.
- NW Natural
- NYC Office for Economic Dev
- NYSEG.
- NYNEX
- NY State Attorney Generals Office
- NY State Dept. Economic Dev.
- NY State Energy Office

O - back to top

- Oasis Pipe Line Co.
- Occidental Chemical
- Ocean State Power
- O'Connor, Cavanagh et. al.
- O'Melveny & Myers
- O'Neill, Grills & O'Neill
- Off. Consumer Counsel (Atlanta)
- Office of Consumer's Council-CT
- Office of Ohio Consumers' Counsel
- Offshore Telephone Co.
- Odgen Newell & Welch
- OFI Institutional Asset Mgt
- Ogden Telephone
- Ogelthorpe Power Corp.
- OG&E Electric Services
- OG&E Energy Corp.
- Ohio Bell
- Ohio District Counsel IRS
- Ohio Edison
- Ohio Office of Consumers' Counsel
- Ohio Power
- Ohio PUC
- Ohio SWRF
- Oklahoma Communications System
- OK Corporation Commission
- Oklahoma Gas & Electric
- Oklahoma Natural Gas
- Oklahoma PSC
- Old Dominion Electric Coop.
- Omaha Public Power District
- Oncor
- Ontario Energy Board
- Ontario Hydro
- Ontario Power Gen.
- Ontario Telephone Service Comm.
- OPPD
- Orange & Rockland Utilities
- Orlando Utilities Commission
- Orr & Reno, PA
- Orrick
- Osaka Gas Co. Ltd.
- Oswayo River Telephone
- Otter Tail Power

P - back to top


- PA PUC
- Pac Power
- Pacific Bell
- Pacific Enterprises
- Pacific Gas Transmission
- Pacific Gas & Electric
- Pacific Interstate
- Pacific Lighting
- Pacific Northwest Bell
- Pacific Northwest Generating
- Pacific Power-Utah Power
- Pacific Telecom
- Pacific Telesis
- PacifiCorp
- Paducah Power System
- Paine Hamblen Coffin el. al.
- Palmer Bellview
- Palmer & Dodge
- Palmerton Telephone
- PanEnergy
- Panhandle Eastern Corp.
- Panhandle Eastern Pipeline
- Pappanastos Samford
- Paraco Gas Corp.
- Parkowski Noble & Guerke, PA
- Patriot Investment
- PAWC
- Paul Frank & Collins
- Paul Hastings Janofsky & Walker
- Paul, Weiss, Rifkin
- Peabody & Brown
- PECO Energy Co.
- Pedernales Electric Coop.
- Pelavin Norberg Harlick & Beck
- Penelec
- Penn Fuel Gas, Inc.
- Pennsylvania-American Water Co.
- Pennsylvania Electric
- Pennsylvania Power
- Pennsylvania Power & Light
- Pennsylvania & Southern Gas Co.
- Peoples Gas Light & Coke
- Peoples Natural Gas
- PEPCO
- Perkins Coie Stone Olsen & Williams
- Petersen & Fonda
- PG&E
- Phelps Dodge
- Philadelphia Electric Company
- Philadelphia Gas Works
- Philadelphia Suburban
- Philadelphia Suburban Water Co.
- Philips & Associates
- Phillips Petroleum
- Phoenix Diversified Ventures
- Piedmont Natural Gas
- Pierce Atwood
- Pinnacle West
- Pino Tree Networks
- Pioneer Electric
- Piper & Marbury
- Piper Rudnick
- Pitney, Hardin, Kipp & Szuch
- PJM Interconnection
- Plains Electric G & T
- Platte River Power Authority
- Pluess-Staufer Industries, Inc.
- PNM Gas Services
- Poinciana Utilities Inc.
- Pope Ballard Shepard & Fowle Ltd.
- Portland General Electric
- Potomac Edison
- Potomac Electric Power Co.
- PNM Electric & Gas Svs.
- PPL
- PPM America
- PR Telecom Regulatory Commiss.
- PREA
- Preston Gates Ellis et. al.
- PricewaterhouseCoopers
- Primmer & Wilson PC
- Prince Edward Island PUC
- Professional Computer Systems
- Professional Services Group, Inc.
- Progress Energy
- Providence Gas
- Prudential-Bache Securities
- Prudential Capital Utility Group
- Prudential Power Funding
- Pry CPA Services, Inc
- PSE&G
- PSI Energy
- Public Service Co. of Colorado
- Public Service Co. of Indiana
- Public Service Co. of NH
- Public Service Co. of New Mexico
- Public Service of Oklahoma
- Public Service of Vermont
- Public Utility Law Project (NY)
- Puget Sound Energy
- Puget Sound Power & Light
- Pure Air
- Putnam Investments
- Pyro Pacific Operating Co.

Q - back to top

- Quarles & Brady
- Quebec Electricity & Gas Board
- Questar
- Quincy Telephone
- Qwest

R - back to top

- Rainey Ross Rice & Binns
- Ransmeier & Spellman
- Rath Young Pignatelli & Oyer
- Redford Wray & Woolsey
- Redwood Electric Coop.
- Reed Consulting Group
- Regie de l' Energie
- Regie Du Gaz Naturel
- Regional Capital Management
- Reid & Priest
- Reiseman Mattia & Sharp
- Reliant Energy
- Residential Utility Consumer Off. (AZ)
- Resource Management International
- Rhoades & Sinon
- Rhode Island PUC
- Riccardelli & Rosa
- Rich May Bilodeau & Flaherty
- Richmond DPU
- Riker Danzig Scherer Hyland & Perretti
- RI Public Utilities Commission
- Riverside Public Utilities
- Robert Garretson
- Robert Witter & Associates
- Robinson & McElwee
- Rochester Gas & Electric
- Rochester Telephone
- Ropes & Gray
- Rose Law Firm
- Rose, Sundstrom & Bentley
- Royal Bank of Canada
- Rubin & Reedman
- Rural Electrification Admin.
- Rural Utilities Service
- RUS
- Rutgers Executive Mgmt. Program
- Ryan, Smith & Carbine
- R. W. Beck & Associates

S - back to top

- Sacramento Dept. of Water Resources
- Sacramento Municipal Utility Dist.
- Salt River Project
- Saluda River Electric Coop.
- San Antonio City Public Service
- San Diego City Attorneys Office
- San Diego Gas & ELectric
- Sanders & McDermott
- Santee Cooper
- SAP Canada, Inc.
- Sarasota County Government
- Sargent & Lundy
- Sarnoff Corporation
- Savannah Electric
- Sawtelle Goode Davidson & Troilo, PC
- SBC
- SCANA
- Scerbo Kobin Litwin & Wolff
- Schiff, Hardin & Waite
- Schmidt & Co.
- Schwab & Walter
- Schwabe Williamson & Wyatt
- Schwartz Manes Ruby
- Science Applications Intl.
- Scopelitis & Garvin, PC
- SDG&E
- SeaWest
- Seattle City Light
- SEC
- Sedgwick Power & Nuclear
- Selectronics Corp.
- Seminole Electric Coop.
- Sempra Energy
- Shaw Pittman Potts
- Shea & Gardner
- Sheerin Walsh & Keele
- Sherman & Howard
- Shimmel Hill
- Shirley & Ezell
- Shorewood Water
- Sidley & Austin
- Siemans Power Ventures
- Sierra Pacific Power
- Sigieco
- Simpson Thacher & Bartlett
- Skadden Arps Slate Meagher & Flom
- Smith & Schnacke
- SMUD
- Snell & Wilmer
- SNET
- Snow, Christensen & Martineau
- Snyder Capital Mgmt. Inc.
- Snyder Newrath & Co., PC
- South Carolina Electric & Gas
- South Carolina PSC
- South Central Bell
- South Dakota PUC
- South MS Electric Power Assn.
- South Texas Project
- Southern Bell
- Southern California Edison
- Southern California Gas
- Southern California Water
- Southern Company Services
- Southern Connecticut Gas
- Southern Maryland Elec. Coop.
- Southern Natural Gas
- Southern Public Service Co.
- Southern Union Gas
- Southwest Arkansas Tel.
- Southwest Gas
- Southwest Texas Electric Coop.
- Southwestern Bell
- Southwestern Electric Power
- Southwestern Public Service Co.
- Sovran
- So. Indiana Gas & Electric
- Spears, Lubersky et al
- Spears Moore Rebman & Williams
- Spiegel & McDiarmid
- Spradley & Wirken, PC
- Spring Valley Water Co.
- Springfield Municipal Water Dept.
- Sprint
- Sprint-Mid-Atlantic Telecom
- Sprint Publishing & Advertising
- Sprint/United Telephone
- Squire Sanders & Dempsey
- Standard & Poors
- Stanton Energy Central
- State Street Bank & Trust
- Steel Hector & Davis
- Stephenson Carpenter Crout
- Stephenson Carpenter Crout & Olmstead
- Steptoe & Johnson
- Sterling Municipal Light
- Stites & Harbison
- Stoel Rives Boley Jones & Grey
- Stoll, Keenon & Park
- Stone & Pigman
- Stone & Webster
- Storer Communications, Inc.
- STP Nuclear Operating Co.
- St. Joseph Light & Power
- St. Joseph Tel & Tel
- St. Lawrence Gas
- St. Louis County Water Co.
- St. Lucie County Water & Power
- Suburban Natural Gas
- Sullivan Bille
- Sulloway Hollis & Soden
- Sunflower Electric Power
- Super. de Hidrocarburos
- Sutin Thayer & Browne
- Swidler & Berlin, Chartered
- Synertec
- Syracuse Suburban Gas
- Systematics

T - back to top

- Tabbert Hahn Eaaarnest & Starkey
- Tacoma Public Utilities
- Tampa Electric
- Tampella Services, Inc.
- Taylor, Porter, Brooks & Phillips
- TD Securities
- TECA
- TECSUR SAA
- Technical Analysis Corp.
- Telecable Corporation
- Tele-Communications Inc.
- Telephone & Data Systems
- Teleport Communications
- Telesector Resources Group
- TELIC Corporation
- Telops
- Telus Corporation
- Templeton Investment Counsel
- TENERA
- Tenneco Gas
- Tennessee Gas Transmission
- Tennessee Valley Authourity
- Texaco National Gas
- Texas A & M Univeristy
- Texas Attorneys General Office
- Texas Eastern
- Texas Municipal Power Agency
- Texas New Mexico Power
- Texas PUC
- Texas Utilities Services
- Tharrington, Smith & Hargrove
- The Gas Co.
- The Resource Group
- The Signature Group
- The Southern Company
- The Williams Companies
- The United Illuminating Company
- The Utility Reform Network
- The Utility Reform Network (CA)
- Thelen, Marrin, Johnson & Bridges
- Thelen, Reid & Priest
- Thompson Hine & Flory
- Thorburn Law Office
- Three Cities Research
- TIAA-CREF
- Tokyo Gas
- Toledo Edison
- Touche Ross
- Town of Paoli
- Tracy Biomass Plant
- TransAlta Utilities Corp.
- Trans Canada Pipelines
- Trans Mountain Pipeline Co.
- Trans Quebec & Maritimes
- Transco Energy
- Transcontinental Gas Pipeline
- Transmission Admin. of Alberta
- Transredes
- Transwestern Pipeline Co.
- Traverse City Light & Power
- Triplett Woolf & Garretson
- Tri-State Gen. & Transm. Assoc.
- Troutman Sanders et al
- TU Electric
- TU Services
- Turlock Irrigation District
- TURN
- Tucson Electric Power
- Tuscarora Gas Trans
- TVA
- Tx State Purchasing Commission
- T. W. Phillips Gas & Oil

U - back to top

- UBS Securities, Inc.
- UBS Warburg
- Uddo & Porter
- UGI Corporation
- UIL Holdings
- Union Electric
- Union Gas Ltd.
- Union Telephone Co.
- United Data Services, Inc.
- United Gas Pipeline
- United Illuminating
- United Inter Mountain Tel
- United Power Association
- United Telecom
- United Telephone System
- United Water Arkansas
- United Water Management Services
- United Water New York
- United Water Resources of NJ
- UNITIL Service Corp.
- Universal Telephone
- University of Georgia- PULP
- University of Idaho- PUEC
- UNOCAL
- UNUM Life Insurance Co.
- Upper Peninsula Power
- USAA Investment Managem. Co.
- Utah Attorneys General Office
- Utah Div. of Public Utilities
- Utah Gas Service Co.
- Utah Power & Light
- UtilCorp Networks Canada
- UtiliCorp United Inc.
- Utilities & Transportation Comm.
- Utility Company
- Utility Regulatory Consultants, Inc.
- Utility Services of Alaska
- Utility & Municipal Services, Inc.
- USDA Rural Utilities Service
- U. S. Dept. of Agriculture
- U. S. Dept. of Energy
- U. S. Dept. of Justice
- U. S. Dept. of Water & Power
- U. S. Energy Inform. Admin.
- U. S. Generating Company
- U. S. Navy Public Works Center
- U. S. NRC
- U. S. Sprint
- U. S. State Dept.- Omsk, Russia
- US West
- U.S. Air Force
- Utilicorp

V - back to top

- VA Attorneys General Office
- VA Power/WV Energy Center
- Valencia Water Company
- Van Ness, Feldman & Curtis
- Vantage Consulting
- Vargas & Bartlett
- VEPCO
- VT Dept. of Public Service
- Verizon
- Vermont Electric Power
- Vermont Gas Systems, Inc.
- Vermont Marble Power Div of OMYA
- Vermont Public Service Board
- Vermont Yankee Nuclear
- Verner Liipfert Bernhard et al
- Verrill & Dana
- Vinson & Elkins
- Virginia Natural Gas
- Virginia Power
- Virginia State Corp. Comm.
- Vista Telephone Co.
- Vorys Sater Seymour & Pease

W - back to top

- WA Public Power Supply System
- Wabash Valley Power Assn.
- Wagstaff Law Firm
- Walsch Kelliher & Sharp
- Warm Springs Power Enterprises
- Warsham Forsythe Samples Wooldridge
- Washington Area Trans. Comm.
- Washington Gas Light
- Washington Natural Gas
- Washington State Senate
- Washington-St. Tammany Elec. Coop.
- Washington Water Power
- Watkiss & Campbell
- We Energies
- Wellsboro Electric Company
- Wellsley Municipal Light
- West Iowa Telephone
- West Ohio Gas
- West Penn Power
- Westfield Gas & Electric Light Dept.
- West Kootenay Power
- WestPlains Energy
- West Texas Utilities
- West Virginia PSC
- Western Area Power Admin.
- Western Farmers Electric Coop.
- Western Gas Interstate
- Western Gas Supply Co.
- Western Mass. Electric Co.
- Western Resources, Inc.
- Westinghouse
- West Virginia PSC
- White, Koch, Kelly & McCarthey
- Whitman, Requardt & Assocs.
- WH Reeves & Company
- Wicor, Inc.
- Wiederspahn, Lummis & Liepas
- Wiggin & Dana
- Wilentz Goldman & Spitzer
- Wiley Rein & Fielding
- Williams Co.
- Williams Gas Pipeline
- Williams Micale & Wells
- Williams Natural Gas
- Williams & Associates
- Williston Basin Interstate Pipeline
- Wisconsin Bell
- Wisconsin Electric Power
- Wisconsin Energy Corp.
- Wisconsin Gas Co.
- Wisconsin Natural Gas
- Wisconsin Power & Light
- Wisconsin Public Service Corp.
- Wisconsin Southern Gas
- Wisvest Corporation
- WJ Bauman Assoc.
- Wolf Block Schorr
- Woods, Rogers & Hazlegrove
- Worsham, Forsythe, Sampels et. al.
- WUTC
- Wyoming Public Services Comission

XYZ - back to top

- Xcel Energies
- Yankee Atomic Electric
- Yankee Energy
- Yankee Gas Services
- Yelcot Telephone
- Yelm Telephone
- YMCA Retirement Fund
- York Research Corporation
- York Services
- York Water Company

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