Pro Qualifications Reported Cases

I received my Bachelor of Science in Electrical Engineering from Purdue University in 1962 and my Master of Arts in Economics from the University of Oregon in 1968.  I qualified as a Certified Management Accountant in the United States in 1983 and as a Certified General Accountant in British Columbia in 1986.  I have valued public and private businesses ranging from a BC ship¬yard and Canadian and European manufacturers to a direct-mail marketer for purposes of financing, public security offerings, mergers and acquisitions, and litigation, and I have been accepted as an expert on the subject by the Supreme Court of British Columbia, the British Columbia Securities Commission, and the then Vancouver Stock Exchange. 

Since 1989 I have regularly given expert evidence in the Supreme Court of British Columbia as to past and future business and employment losses, future cost of care, and related contingencies and allowances.  I first gave expert evidence on economic losses (in the Superior Court of the State of Washington) in 1972 and first appeared in the Tax Court of Canada in 2005.  I have worked professionally for 31 years as an economic and financial analyst and for nine years as a full-time university teacher (three years teaching accounting at Simon Fraser, six years teaching economics at Western Washington). 

Education & Qualifications



Expert presentations


Certified General Accountant (British Columbia), 1986
Certified Management Accountant (United States), 1983

Master of Arts (Economics), University of Oregon, 1968
Bachelor of Science (Electrical Engineering), Purdue University, 1962

British Columbia Supreme Court, Securities Commis­sion, and Human Rights Tribunal; Tax Court of Canada; tsx Venture Exchange (the then vse); US Federal Energy Regulatory Commission; Oregon Public Utility Commis­sion; Washing­ton [State] Superior Court and Transportation and Utilities Commission

Professional Positions

2002 –


Sole practitioner, Business valuation, litigation analysis, & accounting, Vancouver, British Columbia

2000 – 2002   Miller • Teasley Associates, Associate, Business valuation & litigation analysis, Vancouver, British Columbia
1991 – 1999   Shikaze Ralston, Chartered Accountants, Associate, Business valuation, litigation analysis, & accounting, Vancouver, British Columbia
1980 – 1990   Sole practitioner, Financial analysis, consulting, & reporting, Vancouver, British Columbia
1988 – 1990   PETA Consultants Ltd., Senior associate, Litigation analysis, Vancouver, British Columbia
1988   Coopers & Lybrand, Manager, Business Valuation, Vancouver, British Columbia
1986 – 1987   Certified General Accountants' Association of Canada, Standards manager, Research manager, Vancouver, British Columbia
1980 – 1988   University of British Columbia, Sessional Lecturer, Accounting  & Infor­mation Systems, Faculty of Commerce  & Business Administration, Vancouver, British Columbia
1980 – 1982   Simon Fraser University, Instructor, Accounting & Information Systems, Faculty of Business Administration, Burnaby, British Columbia
1979   Willamette University, Adjunct Professor, Finance, Atkinson Graduate School of Management, Salem, Oregon
1975 – 1979   Oregon Public Utility Commission, Engineer–Economist, Economic Research & Financial Analysis, Salem, Oregon
1969 – 1975   Western Washington University, Assistant Professor, Economics and Environmental Studies, Colleges of Business and Environmental Studies, (Lecturer, Economics & Business, 1969–1970), Bellingham, Washington

Representative Projects

Litigation analysis




Estimated past and future loss of business and employment income arising from breach of contract and fiduciary duty, defective equipment and sup­plies, human-rights violation, medical mal­pra­ctice, personal injury, pollu­tion, wrong­ful death (survivors’ losses), and wrongful dismissal — and related contingencies and allow­ances.

Estimated the survival-adjusted present value of future care costs, the sur­vival-adjusted present value of foregone household services, the contin­gen­cy-adjusted present value of men’s and women’s loss of marriage benefits, and requisite grossup allowances for investment management and income taxes.

Assessed the fairness to investors, consumers, and competitors of proposed changes in telephone rates and services.

Evaluated the balance of economic, environmental, and land-use factors in routing a $125 million, 700 kilometre interstate electrical transmission line — managing Oregon’s first such investiga­tion and approval — and in raising a hydroelectric dam

Canadian business




Estimated the fair market value of a variety of manufacturing and service businesses, ranging from machine-tool making (in Europe), shipbuild­ing, and indus­trial fabrication and processing to dentistry and direct-mail marketing Europe), shipbuild­ing, and indus­trial fabrication and processing to dentistry and direct-mail marketing

Assessed the adequacy of business plans for new and growing entrepre­neurial companies, as well as the soundness of fore­casts and of invest­ment plans based upon them

Determined market prospects, estimated cash flows, and pre­pared busi­ness plans for ventures ranging from developing housing on indust­rial and commercial sites, through retailing, to telephone calling, direct-mail marketing, and educating overseas students

Reviewed and developed accounting, auditing, and ethical standards for professional accountants


Economics & finance




Analyzed North American and Euro­pean advances in environ­mental auditing (cga Magazine) andthe statistical properties and economic implications of stock–market trading volumes (The University of British Columbia, Faculty of Commerce, Accounting research semi­nar)

Assessed the effects of inflation on public-utility cost allocation (Cana­dian Academic Accounting Association Proceedings), of markets on innovation (Western Regional Science Association), and of regula­tion on eco­­nom­ically efficient pricing (International Telecom­muni­ca­tions Futures & Forecasting)

Modelled the effects and estimated the economic benefits of an addi­tional intercity line on electrical transmission reliability (Annals of Regional Science)

Reviewed corporate strategy, competitive position, telecom­mu­nica­tion market opportunities, and network planning (US Sprint)

Forecast the long-term price of oil and developed the computer model to maintain the forecast (Oregon Department of Energy)

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