RJ has specialized in telecommunications since 1999. He focuses on separations and regulatory work, managing consulting and cost study engagements. His clients are primarily rural ILEC cost companies, rural cost-pooling cooperatives and corporations, rate-of-return rural ILECs, and mid-size price-cap companies. RJ provides cost study preparation and review, USF settlement studies, CABS/revenue assurance reviews, and property record development (CPRs).

RJ is a lead instructor and presents annually at the Moss Adams telecom accounting seminars. He teaches Preparing & Using Cost Studies, a five-day interactive course which takes attendees through the cost study process.

Professional Affiliations

  • Accounting committee, Washington Independent Telecommunications Association
  • Member, Washington Society of Certified Public Accountants


  • BA, accounting, Western Washington University
  • BA, finance, Western Washington University

Insights from RJ Del Mese