Gerald W. Janow


Cost allocation

Utility Regulation:
Depreciation Studies

Gerald W. Janow

Senior Project Manager

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Summary of Experience

Gerald (Jerry) W. Janow, Senior Project Manager, is a depreciation consultant with more than 35 years of experience in the utility industry with a focus on depreciation.  He has developed depreciation studies as an employee for a telephone utility, electric utilities (production, transmission and distribution), and natural gas utilities (production, storage, transmission and distribution).  As a utility employee, Mr. Janow provided evidence and testimony for electric and natural gas utilities.  Mr. Janow has provided expert testimony on depreciation and cost of service matters on 7 occasions before the Alberta Utilities Commission, Yukon Utilities Board, and the Northwest Territories Public Utilities Board. Mr. Janow joined Alberta Government Telephones working as a Financial Advisor – Depreciation developing Depreciation Studies on their Subscriber, Central Office and Outside Plant accounts until 1990.  He then was recruited by Alberta Power Limited (now ATCO Electric) as a Depreciation Analyst, again performing detailed depreciation studies, providing evidence and testimony.  In 1998 Mr. Janow joined Cost of Service as a Senior Analyst.  From 2002-2014, Mr. Janow went to ATCO Gas to work as a Depreciation Specialist performing depreciation studies, providing evidence and testimony and was eventually promoted to Manager, Special Projects and a Manager of Fixed Assets with ATCO Electric where he was responsible for coordinating and managing depreciation studies and making sure that they are accurate and proper. In 2014 Mr. Janow joined Gannet Fleming Inc. as a Senior Depreciation Analyst responsible for developing Depreciation studies for Electric (Transmission, and Distribution), Natural Gas (storage, transmission, and distribution plant), and LNG utility companies across Canada.


B, Commerce, University of Alberta

Testified Before

Alberta Energy and Utilities Board – testified in Hearing sessions before the Board on the following matters:

  • ATCO Electric 2008 DTA (Cost of Service) ATCO Gas 2005-2007 GRA (Depreciation) ATCO Gas 2003-2004 GRA (Depreciation) ATCO Electric 1996-1997 GRA (Depreciation) ATCO Electric 1991-1992 GRA (Depreciation)

Northwest Territories Public Utilities Board – testified in a Hearing before the Board on the following matter:

  • Northland Utilities Limited 2011-13 GRA– Phase II (Cost of Service)

Yukon Public Utilities Board – testified in a Hearing before the Board on the following matter:

  • Yukon Electric Company Limited 2012-13 GRA – Phase I (Depreciation)

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