A94University© is the training division of Analytica94, Inc. It provides the fundamental training required to analyze and evaluate complex financial and economic data. A94University© will also offer a specialized series of high-intensity courses. It will include expert witness training, as well as upper level economic, accounting, finance, and relevant engineering courses.

A94 Software Library©

A94SoftwareLibrary© is a suite of analytical software, modules and data bases designed to conduct the research and analysis necessary to evaluate the effectiveness of the free market and regulatory cost containment points, along supply chains ending in regulated monopoly charges to U.S. customers. It will also accommodate and determine the effect of changes caused by current regulatory filings or national policy initiatives. A94Library© may facilitate the identification of potential alternative and niche markets and entry points along this chain.

Existing Models -

  1. A94Rationale© is a historical financial analysis system using both GAAP and Regulatory financial statements to identify trends, anomalies, internal accounting relationships, impacts of accounting and policy changes and for benchmarking against other entities… more
  2. A94SCIAS© A94’s Comprehensive Investment Analysis System provides the ability to analyze and evaluate property, plant and equipment asset mortality (addition and retirement) patterns to estimate projection lives and mortality characteristics… more
  3. A94COS© The results of A94SCIAS© or other models flow easily into the A94COS© model, which identifies the total cost [revenue requirement] implications of alternative policies, e.g. timing of installation of environmental… more
  4. A94CAM© The A94COS© outputs are the A94CAM© inputs. This model functionalizes the A94COS© into its primary elements, e.g., jurisdiction, generation, transmission, distribution, and general costs… more
  1. A94ComparableSales© is a multiple linear regression model relating the characteristics of packages of recently sold power plants to estimate the Competitive Market Value for Existing Generation Assets.
  2. A94Effective© when completed will be a user-friendly tool sufficiently granular to analyze down to the company level the effectiveness of free market forces and the current regulatory cost containment points along the energy chain, along with any changes caused by current regulatory filings… more

Analytica94© Example

The Maryland Public Service Commission recently retained Analytica94, Inc. (“A94”) to provide commission staff with depreciation training. This training took the form of a series three training courses designed to provide a firm understanding both of depreciation analysis and the regulatory context in which depreciation expense exists. The three sessions were:

  1. “Depreciation Basics”, which linked depreciation to an actual revenue requirement calculation using a recently-filed case as a demonstration.
  2. “Life and Salvage Analysis,” got into the details of the Actuarial, Simulated Plant Records (“SPR”) and Life Span methodologies for estimating plant.
  3. “Preparing and Defending a Depreciation Study” which described the form and content of a depreciation study.

In addition to the courses described above, the Maryland PUC purchased the rights to the usage of A94’s SCIAS depreciation analysis. A94 provides ongoing support to Commission staff regarding the use of the SCIAS software to the present.