Each bill shall contain the following information:

1. (1) Name and account number;

2. (2) For bills based on meter readings, the:

   1. (A) Beginning and ending meter readings;
   2. (B) Dates of the meter readings if read by the utility;
   3. (C) Number of days in the billing period if the meter is read by the utility;
   4. (D) Quantity of units consumed and billed using the same units of measurement as the approved tariff; and
   5. (E) Rate schedule designation;

3. (3) For nonmetered service, the:

   1. (A) Beginning and ending dates of the billing period; and
   2. (B) Basic rate schedule designation;
4. (4) The net amount of all payments and other credits made to the account during the billing period;
5. (5) Any previous balance due;
6. (6) The amount of any late payment charge and an explanation of when it will apply;
7. (7) The date the bill was mailed;
8. (8) The date the bill is due;

9. (9) A list of all charges or credits, including:

   1. (A) Deposit installments;
   2. (B) Deposit refunds;
   3. (C) Automatic adjustments;
   4. (D) Customer or minimum charges;
   5. (E) Taxes, listed by kind;
   6. (F) Charges for other utility service; and
   7. (G) Charges for nonutility merchandise, service, or equipment;
10. (10) If a utility estimates usage, this fact shall be clearly shown on the bill;
11. (11) If a utility uses industry-specific abbreviations for terms that explain the billing, it shall identify them on the bill; and

12. (12)

    1. (A) A statement that the customer may contact the utility about any problem with billing or service or for a delayed payment agreement.
    2. (B) The statement shall include an address and a telephone number where customers can call the utility without charge.

Codification Notes: This section was promulgated as Rule 5.01 of the General Service Rules prior to codification in the Code of Arkansas Rules.