Developed a Business Plan template to guide the formation and management of subsidiaries formed to compete outside of the regulated utility environment in preparation for deregulation. Evaluated existing subsidiaries and Board of Director relationships with particular emphasis on the appropriate governance of subsidiary operations. Developed financial models and accounting templates for use in evaluating feasibility of the development of subsidiary units. Developed and provided software templates for generation of subsidiary financial projections. Developed recommendations for the implementation of improved subsidiary accounting practices to better track and control subsidiary operations.