Mr. Burkholder formed BETA Consulting Company in 1995. He entered the energy consulting industry via another consulting company in 1993, after having worked in the Fuel and Regulatory Analysis department at San Diego Gas & Electric for twelve years. These twenty plus years of experience in California energy provides a unique consistency to his analyses. While at SDG&E and with his current clients, Mr. Burkholder has gained considerable experience in the California and Western energy markets, particularly in natural gas issues. Mr. Burkholder has directly participated in nearly every California gas regulatory proceeding throughout the eighties and nineties, providing policy and expert testimony. His expertise in natural gas regulatory analysis, cost allocation and rate design are well recognized throughout California. Mr. Burkholder's focus has always been from the perspective of a customer of the utility, rather than as the utility itself. Mr. Burkholder has extensive spreadsheet programming and analysis skills. He conducts detailed analyses utilizing his own designed computer spreadsheet models. These models are used to develop and implement strategy in state and federal regulatory proceedings regarding cost allocation, rate design and other related procurement and transportation issues. Mr. Burkholder has also developed methodology and provides forecasts for fuel mix planning and energy dispatch decisions. He analyzes issues regarding the viability of gas supplies for both consumption and electric generation purposes. Mr. Burkholder has also developed spreadsheet and nomination data base systems for gas purchase and transportation programs. These systems provide for the flow of data and information between the operations, accounting and pricing functions for all transactions. A Navy carrier pilot before joining SDG&E, Mr. Burkholder has a B.S. in Systems Engineering (U.S. Naval Academy), and an M.S. in Systems Management (USC).