# Matthew S. Klucher Matthew S. Klucher is Director, Utility Rates & Pricing, Regulatory Compliance at Entergy Services, LLC, the service subsidiary that supports [[Entergy Arkansas]]. In the [[psc/docket-26-001-u-2026-05-22/_overview|Docket 26-001-U]] base rate case he is the witness who sponsors the **Class Cost of Service Study** — the analysis that allocates Entergy Arkansas's revenue requirement, and its proposed $44.6 million increase, across customer classes. ## Role and affiliations Klucher testifies on behalf of Entergy Arkansas. Notably, he spent 2010–2018 on the [[Arkansas Public Service Commission]]'s own General Staff — beginning as a Rate Analyst in the Cost Allocation and Rate Design Section and rising to Director of that section — before joining Entergy Services, LLC in April 2018 ([[Class Cost of Service Study]], p. 6). ## Appearances in the corpus - [[Class Cost of Service Study]] — Direct Testimony and Exhibits (Doc. 51, 2026-02-27); presents the Class Cost of Service Study, customer-class allocation factors, proposed rate design, and Rider FRP-2 components. ## Notes Klucher's study is the document in which the wiki anchors the [[Cost-of-service study]] concept. It is also the filing that records Entergy Arkansas excludes [[Special rate contract|special-contract]] customers from cost allocation.