# David E. Hunt David E. Hunt is Senior Manager, Regulatory Policy at [[Entergy Arkansas]]. In the [[Altitude Capital, LLC|Altitude Capital]] / Google [[Special rate contract|Special Rate Contract]] docket he sponsors the deferred-revenue regulatory-liability treatment and the characterization of Google's generation-related payments — the issue at the center of the [[T001 - CIAC Classification of Google Generation Payments|CIAC-classification tension]]. ## Role and affiliations Senior Manager, Regulatory Policy (EAL). He testifies on the deferred-revenue / regulatory-liability accounting treatment of the SRC and on whether Google's generation-related payments are Contributions in Aid of Construction (CIAC) or "other form of payment" under § 23-4-1304(x)(2)(B). ## Appearances in the corpus - [[docket-25-055-p-special-contract-2026-05-22/_overview|Docket 25-055-P overview]] — identified as "Senior Manager, Regulatory Policy (deferred revenue regulatory-liability treatment, CIAC characterization)." The Google payment amounts in his direct testimony are sealed. - [[Google SRC Order No. 6 CIAC Questions]] — the Commission's order posing the CIAC-classification questions that Hunt's regulatory-policy testimony addresses. ## Notes The CIAC-vs-"other form of payment" question Hunt's testimony engages is the subject of tension [[T001 - CIAC Classification of Google Generation Payments|T001]]; it is a case of first impression under § 23-4-1304(x). The dollar figures in his testimony are HSPI-sealed.