Gerald W. Janow


Cost allocation

Utility Regulation:
Depreciation Studies

Gerald W. Janow

Senior Project Manager

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Summary of Experience

Mr. Janow is a depreciation consultant with over 35 years of experience in the utility industry. 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, he provided evidence and testimony for electric and natural gas utilities. Mr. Janow has provided expert testimony on depreciation and cost of service matters on multiple occasions before the Alberta Utilities Commission, Yukon Utilities Board, and the Northwest Territories Public Utilities Board.

Mr. Janow’s extensive depreciation experience began with Alberta Government Telephones where he worked as a depreciation financial advisor, developing depreciation studies on their subscriber, central office, and outside plant accounts. He then was recruited by Alberta Power Limited (now ATCO Electric) as a depreciation analyst, again performing detailed depreciation studies, providing evidence and testimony. He later joined ATCO Gas to work as a depreciation specialist performing depreciation studies, providing evidence and testimony, and was eventually promoted to manager of 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 were 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; Northwest Territories Public Utilities Board; Yukon Public Utilities Board

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