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| Andrew A. Denzer |
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Mr. Denzer specializes in jurisdictional cost separations and access cost allocations. His responsibilities include the preparation of Part 36 jurisdictional cost separations studies and the related Part 69 access element revenue requirements, the development of projected revenue requirements used for revenue tracking and projections, the reporting of rate of return monitoring to the FCC, and the development of both access tariffs and access rates used to charge state and interstate interexchange carriers. Mr. Denzer's additional responsibilities include supporting firm audit teams, supervising and training firm personnel and clients in cost separations, leading parts of the firm seminars relating to the Revenue Management System (RMS), and providing overall accounting and separation support in litigation services provided by the firm.
In the 23 years as a consultant in the telephone industry, Mr. Denzer has specialized in Part 36 Jurisdictional Cost Separations studies and related Part 69 Access Charge studies. A thorough understanding of a telephone company's services and procedures are necessary to assure that these studies comply with both Federal and State regulations. Mr. Denzer also supervised projects and assisted in the development of exhibits related to regulatory filings before the Federal Communications Commission, Kansas Corporation Commission, Minnesota Public Service Commission, South Dakota Public Utilities Commission, Arkansas Public Service Commission, Alaska Public Service Commission, and the Iowa Public Utilities Board.
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Recent Projects
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Managed and performed tasks in assisting Fairbanks municipal Utilities and Anchorage Telephone Utility in filing company specific interstate traffic sensitive tariffs and computing related access rates. |
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Performed accounting analysis, developed Cable and Wire Facilities basic studies, reviewed the jurisdictional separations procedures and prepared exhibits in support of local rate cases related to ACS Holdings, Inc. |
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Supervised or assisted in the development of exhibits in support of access charge filings before the Federal Communications Commission, Kansas Corporation Commission, Minnesota Public Service Commission, South Dakota Public Utilities Commission, Arkansas Public Service Commission, Alaska Public Service Commission, and the Iowa Public Utilities Board. |
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Managed and performed tasks in assisting Fairbanks Municipal Utilities and Anchorage Telephone Utility in filing company specific interstate traffic sensitive tariff. |
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Recently completed jurisdictional cost separation studies for the following companies: |
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Millry Telephone Company
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Toledo Telephone Company
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Pine Belt Telephone Company
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Madison Telephone Company
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DTC Communications, Inc.
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East Otter Tail Telephone Company
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Rainbow Telephone Cooperative Assn., Inc.
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S&A Telephone Company
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Holway Telephone Company
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Fidelity Telephone Company
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Twin Valley-Ulen Telephone Company
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Fairbanks Municipal Utilities System
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North East Nebraska Telephone Company
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Project Mutual Telephone Company
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Walnut Hill Telephone Company
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Tatum Telephone Company
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Haxtun Telephone Company
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Mo-Kan Dial Telephone Company
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JBN Telephone Company
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Peoples Mutual Telephone Company
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Craw-Kan Telephone Company
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Citizens Telephone Company
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Wheat State Telephone Company
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Southern Kansas Telephone Company
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Rural Telephone Service Company
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Chippewa County Telephone Company
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Matanuska Telephone Company
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Kingdom Telephone Company
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United Telephone Company of Kansas
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St. Joseph Telephone Company
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Florala Telephone Company
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Gulf Telephone Company
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Haviland Telephone Company.
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Developed access elements and filed interstate tariffs with the FCC for the following companies:
• Fidelity Telephone Company
• GTC, Inc.
• Lafourche Telephone Company
• Iowa Network Switch |
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Managed the development of a COE CPR System for Fairbanks Municipal Utilities System.
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Performed internal review related to cost separations and traffic studies on many WGA clients.
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Business Experience
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Warinner, Gesinger & Associates, LLC Certified Public Accountants
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Principal
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Manager, Cost Separations
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Drees Dunn & Company
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Public Utility Consultant
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United Telephone System Midwest Group
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Toll Revenue Administrator
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National Exchange Carrier Association
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Staff Manager - St. Louis Regional Office
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Troupe Kehoe Whiteaker & Kent
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Staff Accountant
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Education
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Rockhurst College
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Bachelor of Science in Business Administration, Major - Accounting, 1980
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Presentations
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"Universal Support Mechanisms" State Independent Telephone Association March 1999
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"Overview of Separations Using the RMS Programs" - Citizens Utilities - May 1994
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"Understanding Telephone Cost Separations" - Century Telephone Enterprises - May 1993
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Membership in Professional Organizations
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Independent Telephone Pioneer Association
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