Section 31.21.01.201 - ISSUANCE OF BILLS - CONTENTS OF BILLS01.Billing Statements. Billing statements will be issued regularly and will contain the following information: a. The date the billing statement was issued.b. The time period covered by the billing statement.c. The beginning and ending meter readings and the quantity of service provided, if service is metered. The billing statement must be clearly marked as estimated if meter data is unavailable.d. The due date of the bill and, if automatic payment is authorized by the customer, the date funds will be withdrawn or the credit card charged.e. An itemization of all charges, both recurring and nonrecurring.f. Any amount transferred from another account.h. Any payments or credits applied to the customer's account since the last billing statement.j. Contact information for the utility, including the toll-free telephone number(s) available to customers for answering billing inquiries.02.Comparison of Consumption Data. Billing statements for customers of gas, electric, and certain water utilities will also include the following information: a. Each gas and electric utility will compare on each customer's regular billing the customer's actual consumption of gas or electricity with the customer's actual consumption of gas or electricity for the corresponding billing period in the previous year. If the billing periods being compared contain a different number of days, the utility will adjust the data to take into account the different length of the billing periods and show the comparison as an absolute change in therm use or kilowatt hour use per day. Upon request, the utility must make degree day adjusted data available to be provided to customers for comparison.b. Each water utility with more than five thousand (5,000) customers will compare on each customer's regular billing the customer's actual consumption of water with the customer's actual consumption of water for the corresponding billing period in the previous year. The usage comparison will be expressed in gallons or cubic feet based upon total consumption for each billing period or average consumption per day during each billing period.Idaho Admin. Code r. 31.21.01.201