Prepared Rebuttal Testimony of Delta Air Lines, Inc., JetBlue Airways Corporation, United Airlines, Inc., and US Airways, Inc. (Airlines) under OR12-28.

PUBLIC VERSION - CONFIDENTIAL PROTECTED MATERIALS REMOVED

Exhibit No. AIR-93

UNITED STATES OF AMERICA

BEFORE THE

FEDERAL ENERGY REGULATORY COMMISSION

Delta Air Lines, Inc., )

Continental Airlines, Inc., )

JetBlue Airways Corporation, )

United Air Lines, Inc., and )

US Airways, Inc. ) Docket No. OR12-28-001

)

v. )

Buckeye Pipe Line Company, L.P. )

PREPARED REBUTTAL TESTIMONY OF DANIEL S. ARTHUR

January 27, 2015

Exhibit No. AIR-93

SUMMARY OF PREPARED REBUTTAL TESTIMONY OF

DANIEL S. ARTHUR

Dr. Arthur is a Principal of The Brattle Group, an economic and management consulting

firm. The purpose of Dr. Arthurs rebuttal testimony is to assess and respond to Buckeye and

FERC Staff witnesses conclusions regarding (1) whether it is reasonable to calculate a cost

of service for a system that includes the rates to the New York City destinations at issue in

the proceeding based on a Long Island System as defined by Buckeye, or on the basis of an

Eastern Products System (including the Long Island System) as Buckeye recommended in

its prior rate proceeding before the Commission, (2) a reasonable allocation of common

origin costs between the Long Island System and the Eastern Products System (excluding the

Long Island System) if the Long Island System is to be broken out from the remaining

Eastern Products System, (3) a reasonable allocation of parent entity common costs to

Buckeye, and a reasonable allocation of Buckeyes common costs to Buckeyes individual

systems, (4) whether a test period adjustment for fuel and power expenses related to the

expiration of a natural gas credit program is reasonable, (5) which legal expenses are

reasonable to include in a surcharge created pursuant to this proceeding, (6) a reasonable

incorporation of oil losses and shortages expenses and revenues into Buckeyes cost of

service, (7) the calculation of costs of service for Buckeyes individual systems for a 2011

Complaint Period and a 2011 Test Period, and (8) the method for evaluating, and the degree

of change in, Buckeyes realized return on equity for purposes of evaluating whether there

has been a substantial change in the economic circumstances regarding any grandfathered

rates.

As a result of Dr. Arthurs analysis, he concludes that Buckeyes proposal to use calendar-

year 2012 data to set going forward rates is not consistent with Commission precedent.

Rather, Dr. Arthur concludes that calendar-year 2011 data is reasonable to use for a 2011

Complaint period. Calendar year 2011 data, with relevant test period adjustments for known

and measurable changes, should also be the test period for establishing going-forward rates

...

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