Mr. Seale has participated in various analyses in the area of stand-alone costing, including the development of detailed operating plans as well as the design and construction costs of the stand-alone railroad. Mr. Seale has conducted studies concerning the delivered fuel cost for various utilities throughout the United States, relying specifically on data reported to the Federal Energy Regulatory Commission. Mr. Seale has participated in field studies which analyzed the operations of unit coal trains.

Mr. Seale has participated in the statistical modifications to URCS presented to the ICC in Ex Parte No. 431 (Sub No.2), Review Of The General Purpose Costing System. The analyses performed by Mr. Seale included the use of linear and non-linear regression analyses to improve the effectiveness and accuracy of URCS unit costs.

Mr. Seale conducted various traffic studies using ICC waybill data and railroad supplied traffic data to study and quantify the impact of the merger between the Burlington Northern Railroad Company and the Atchison, Topeka and Santa Fe Railway Company, and between Union Pacific Railroad Company and Southern Pacific Transportation Company, at locations throughout the United States. The results of these studies were used in testimony presented to the ICC and STB on behalf of various shippers and shipper organizations.

Mr. Seale has evaluated, quantified and developed testimony for presentation to a federal court on a "most favored nations" clause that was included in a rail transportation contract governing the movement of plastics from the Texas/Louisiana Gulf Coast to destinations throughout the United States. In developing the component parts of the most favored nation's damages calculations, Mr. Seale was exposed to and evaluated the revenue record keeping procedures of all the Class I Railroads beginning with the issuance of a freight waybill through the filing and settling of an allowance claim.

Mr. Seale has examined, analyzed and prepared testimony for presentation to a federal court on behalf of a shipper seeking relief under a service guarantee that was included in a rail transportation contract. Through the proceeding, Mr. Seale investigated and analyzed all aspects of a Class I railroad which impacts service for its customers.

Mr. Seale has been involved in the continuing development of the Speed Factored Gross Ton ("SFGT") formula used to determine line specific and user-specific railroad maintenance-of-way costs. He has conducted numerous statistical studies pertaining to the cost of maintaining and replacing track and roadbed components.

Mr. Seale participated in a study at the actual maintenance-at-way at a Class I railroad providing service to an electric utility in the Midwest. The results of Mr. Seale's analysis was used in an arbitration proceeding.