Joint Motion to Intervene and Protest of Suncor Energy Marketing Inc. and Phillips 66 Company under OR15-6.

Attachment G Page 37 of 39 Attachment A Page 4 of 6 DANIEL S. ARTHUR 4 Allocation of Unallocated Overhead Expenses to the Regulated Pipeline: Dr. Arthur has analyzed what a reasonable allocation is of unallocated overhead expenses from the parent organization to the regulated pipeline subsidiary using methodologies employed at the Federal Energy Regulatory Commission. Rate Design: Dr. Arthurs work regarding costs associated with pipeline expansions includes analyzing the question of whether to allocate the expansion costs to a subset of the pipeline systems customers, or to roll-in the costs with the rest of the systems costs and allocate the costs across all customers based on volumes and distances. Volume Level for Going-Forward Rates: Dr. Arthurs analysis for determining just and reasonable rates to be established on a going-forward basis includes examining what a representative level of volumes to be used to derive rates is. Proceedings where this issue has been particularly relevant is when there has been a recent capacity expansion or pro-rationing has been occurring due to operational restrictions that are expected to be lifted in the future. Analysis of Changed Circumstances: Dr. Arthur assisted in the development of expert testimony in an oil pipeline ratemaking proceeding before the Federal Energy Regulatory Commission, addressing the establishment of substantially changed circumstances in the economic basis of the rates in order for a shipper to successfully challenge an existing pipeline rate. Other Economic Analysis On behalf of electric utilities owning nuclear generation plants and for testimony filed in Federal court, Dr. Arthur developed an empirical model of a trading market for rights to remove spent nuclear fuel. The model determined when individual utilities could expect their spent nuclear fuel to be removed if a trading market for rights existed. For a proposed gas pipeline expansion, Dr. Arthur analyzed whether there existed sufficient market demand to justify the expansion, and the impact of the proposed expansion on existing pipelines and producers. For an arbitration, Dr. Arthur assisted in the determination of the underlying events that caused a refined products pipeline to enter into bankruptcy protection. Dr. Arthurs analysis included an examination of the pipelines changing financial position through time, sources of financing, requests for regulated rate changes, and the required pipeline integrity management program. www.brattle.com Attachment G Page 38 of 39 Attachment A Page 5 of 6 DANIEL S. ARTHUR 5 PUBLICATIONS Comments (along with Dr. Romkaew P. Broehm and Mr. Gary Taylor) before the Commodities Futures Trading ...