Since 2011, we have conducted EM&V of the Black Hills Energy Arkansas programs. Our work has included net-to-gross studies for audit-based C&I programs, in which we conducted in-depth interviews with large industrial audit recipients in all stages of implementation: audit without completed projects, projects in-progress, and post-installation. With this data, we provide Black Hills Energy with annual estimates of participant- and partial-participant spillover. Other studies we have completed in this scope included a metering study of residential furnaces, and a benchmarking study of prescriptive incentive levels for commercial HVAC equipment, water heaters, and food service equipment.