b) Content:

1. 1) Description of the services provided; and

2. 2) Customer rights and responsibilities under this Part, including, at a minimum:

   1. A) A brief description of billing information such as frequency of billing, due dates, and electronic billing and other billing options;
   2. B) A description of the estimated bill process;
   3. C) Payment options, including budget payment plan and deferred payment arrangements;
   4. D) Payment methods and locations;
   5. E) Late fees;
   6. F) Deposit requirements;
   7. G) Disconnection and reconnection procedures;
   8. H) Utility dispute procedures and escalation procedures if a dispute is not resolved;
   9. I) Contact information for the utility;
   10. J) Commission's Consumer Services Division's informal complaint procedures;
   11. K) Contact information for the Commission's Consumer Services Division;
   12. L) A statement that the Commission's rules apply to service standards and reliability;
   13. M) Notice of the availability of the Commission's rules; and
   14. N) That special rights are available to low income customers, and how to qualify for low income customer status.

c) Distribution:

1. 1) Written copy sent or delivered to all new customers;
2. 2) Written copy sent or delivered to customers upon request;
3. 3) Material available on any utility web site; and
4. 4) Notice that the material is available free of charge and instructions on obtaining material sent to all customers annually.