Dustin Madsen, CPA, CA, CPA (IL, USA), CDP, CRRA is the President of Emrydia Consulting Corporation. Emrydia provides services to clients participating in regulated electric, gas and water utility rate cases in the U.S. and Canada. Dustin has been qualified as an expert in a wide range of rate regulated issues including depreciation, cost of capital, income taxes, revenue requirement matters, prudence of capital costs, rate design, cost-of-service, cost allocation, and various other issues relevant to utility rate setting. Mr. Madsen has appeared as an expert witness before U.S. regulators in Arizona, Maryland, Mississippi, New York, North Carolina, Ohio, and South Carolina. Mr. Madsen has also appeared as expert before Canadian regulators, including those in Alberta, Manitoba, New Brunswick, Nova Scotia, the Northwest Territories, and Ontario, and has provided services to clients in many other jurisdictions.