PSC 134.13(1)(b)(b) A bill under par. (a), including the customer’s receipt, shall show the following information: PSC 134.13(1)(b)1.1. The customer name, billing address and service address, if different from the billing address. PSC 134.13(1)(b)2.2. For residential customers in multi-unit buildings, current meter identification information or number and account number. PSC 134.13(1)(b)8.8. The class of service with clear explanation of codes and abbreviations. PSC 134.13(1)(b)9.9. The rate schedule under which the bill is calculated including the itemized calculations of the rate schedule component including, but not limited to, such items as customer charge, energy blocks, demand charges, minimum bills and all other billing factors necessary for the customer to check the calculation of the bill. PSC 134.13(1)(b)12.12. Clear itemization of the amount of the bill for the present billing period, any unpaid balance from previous billing periods and any late payment charges. PSC 134.13(1)(b)15.15. A statement that the utility will, upon customer request, provide the information and assistance necessary for the customer to evaluate fuel consumption and conservation. PSC 134.13(1)(c)(c) Upon receiving such request in par. (b) 15., the utility shall provide consumption and degree day information by billing periods for at least the last year and information and instructions needed by the customer to make consumption comparisons and evaluate his or her conservation efforts. PSC 134.13(1)(d)(d) Bills rendered without an actual meter reading shall be specifically marked as estimated. PSC 134.13(1)(e)(e) Each bill, including the customer’s receipt rendered by gas utilities not included in par. (a), shall show the present and last preceding meter readings, the date of the present reading, the number of units consumed, the class of service if other than residential, and the rate schedule under which the bill is calculated. In lieu of including the rate schedule on the bill the utility may, whenever a rate change becomes effective or at least once a year, supply each customer with the schedule of rates at which the bills are calculated and any other rates that might be applicable. Bills rendered at rates requiring the measurement of a number of different factors shall show all data necessary for the customer to check the calculation of a bill. All monthly adjustment clause factors necessary for a customer to check the calculation of the bill shall be included on the monthly bill. Minimum and estimated bills shall be distinctly marked as such. Estimated bills are bills rendered without actual meter readings. PSC 134.13(1)(f)(f) The utility may include on the utility service bill charges to the customer resulting from other services, materials, or work provided by the utility as a result of commission-approved conservation and alternative energy programs, and, with the consent of both the customer and the utility, merchandise and service repair work charges. The charges shall be listed individually on the bill, and the customer shall be permitted to include such payment in his or her payment for gas utility service. Any partial payments shall be applied first to the amount due for utility service and the remainder to the other charges. PSC 134.13(1)(g)(g) Costs or fees incurred by and awarded to the utility by a court of law, for pursuing bill collection through other agencies, such as small claims courts, or extraordinary collection charges as allowed and specified in the utility’s tariffs filed with the public service commission, may be included on the utility service bill. Such tariffs shall be established on the basis of rate case proceedings or generic proceedings to establish the reasonableness of such charges. PSC 134.13(1)(h)(h) The commission may authorize the utility to make late payment charges to a customer’s utility service bill that is not paid in full within 20 days following issuance of the bill and for utility service that has been obtained by diversion around or tampering with the proper metering of the account. The late payment charge may be either a one-time charge as provided in par. (i) or a monthly charge as provided in par. (j). The utility shall receive approval from the commission of the method it desires to use and shall not change methods without commission approval.