Prepared direct and answering testimony of Commission Staff Witness Kevin J Pewterbaugh re Maritimes & Northeast Pipeline, LLC under RP04-360.

Jnofficial FERC-Generated P D F o f 20050216-0125 Received by FERC OSEC 02/15/2005 in D o c k e t # : RP04-360-000 ~j~F,.'" ..~%o, EXHIBIT NO. S-7 ,s~,-. K ~ - - ' : , , . 5 J '" ~}'~:i~: ~EDERAL ENERGY REGULATORY COMMISSION ~'~"' OFFICE OF ADMINISTRATIVE LITIGATION MARITIMES & NORTHEAST PIPELINE, L.L.C. DOCKET NO. RP04-360.000 PREPARED DIRECT AND ANSWERING TESTIMONY OF COMMISSION STAFF WITNESS KEVIN J. PEWTERBAUGH February 15, 2005 WASHINGTON, D.C. 20426 Jnofflclal FERC-Generated P D F o f 20050216-0125 Received by FERC OSEC 02/15/2005 in D o c k e t # : RP04-360-000 Exhibit No. S-7 UNITED STATES OF AMERICA BEFORE THE FEDERAL ENERGY REGULATORY COMMISSION Maritimes & Northeast Pipeline, L.L,C. ) Docket No. RP04-360-000 Prepared Direct and Answering Testimony of Kevin J. Pewterbaugh Witness for the Staff of the Federal Energy Regulatory Commissien INTRODUCTION 2 Q* Please state your name and buMine~ a d ~ 3 A. My name is Kevin J. Pewtgrbaugh. My business address is 888 First Street, N.E., 4 Washington, D.C. 20426. 5 Q* By whom are you employed and in what capacity? 6 A. I am employed by the Federal Energy Regulatory Commission (FERC) as a Pelyoleum 7 Engineer in the Office of Administrative Litigation. 8 Q* state your lucstlonal background and trMnlng. 9 A. I received my Bachelor of Science degree in Petroleum and Natural Gas Engineering at 10 The Pennsylvania State University in May 1979 and have been mployed continuously by 11 FERC since September 1979. In addition to my engineering education, I have completed 12 three depreciation seminars given by Depreciation Programs, Inc., a commercial 13 organization widely recognized for its expertise in depreciation-related matters. I have 14 also taken a course in Calgary, Alberta, Canada on natural gas re~rvoir engineering Jnofflclal FERC-Generated P D F o f 20050216-0125 Received by FERC OSEC 02/15/2005 in D o c k e t # : RP04-360-000 Maritimes & Northeast Pipeline, L.L.C. Exhibit No. S-7 Docket No. R P 0 4 - ~ Page 4 of 33 pages. 1 Qo Is Muritimes recommending any change to its depreciation and amortization rates? 2 A. Yes, Maritimes is proposing to raise the book depreciation rates for its mainline system 3 and for its Newington lateral, and for each of its general plant accounts. It proposes to 4 establish a rate for the Phase [ ] facilities (using the same depreciation rate as it proposes 5 for its mainline system), and to leave its other laterals and its amortization rate 6 unchanged. 7 Q. How do your depreciation and amortization recommendation~ ...