Beginning March 1, 2000, each EDC with less than 60,000 accounts shall report to the Commission every 3 years the following information in lieu of § § 54.74—54.76 (relating to universal service and energy conservation plans; annual residential collection and universal service and energy conservation program reporting requirements; and evaluation reporting requirements):

1. (1) The universal service and energy conservation plan.
2. (2) Expenses associated with low-income customers.
3. (3) A description of the universal service and energy conservation services provided to low-income residential customers.
4. (4) The number of services or benefits provided to low-income residential customers.
5. (5) The dollar amount of services or benefits provided to low-income residential customers.