1. (a) Each utility shall keep a ledger or other record of billings to and all money paid by each customer.

2. (b) The record shall contain all information necessary to figure bills, including:

   1. (1) Customer name;
   2. (2) Mailing address;
   3. (3) Service location;
   4. (4) Account number;
   5. (5) Dates service was provided;
   6. (6) Meter readings;
   7. (7) Billed amounts;
   8. (8) Rate schedules and payment plans;
   9. (9) Any payment arrangements; and
   10. (10) Each transaction concerning each deposit.

3. (c)

   1. (1) A utility shall mark the accounts of identified elderly and customers who are individuals with disabilities.
   2. (2) Utilities shall keep a record of how they handled overdue accounts of elderly customers and customers who are individuals with disabilities.
4. (d) Utilities shall keep records so that costs and payments for separate services can be easily identified.

Codification Notes: This section was promulgated as Rule 7.02 of the General Service Rules prior to codification in the Code of Arkansas Rules.