For Corporations who charge back units for utilities (Water/Gas/Hydro), COS requires a listing of the utility readings by Unit Number and the date of the reading. For the initial billing, COS will require the previous utility readings and the date of the previous reading. COS will individually bill the units for the utility at a rate provided equal to the amount paid for by the Corporation. Should the billing rate differ from the rate being charged the Corporation, COS must be provided the different rate