Nancy Hughes specializes in utility rates and regulation, depreciation, and valuation. She has testified as an expert witness on these issues before federal and state regulatory commissions, city councils and courts of law and has worked in the public utility industry since 1977. Nancy is an Accredited Senior Appraiser (ASA) of utility property and has performed appraisal studies to determine the value of a wide range of utility assets including electric, natural gas, water, wastewater, telecommunications, and solid waste property. Additionally, Nancy is a recognized expert on depreciation issues and has performed and critically evaluated depreciation studies for utilities across the U.S.