utility services
(2) Definition and special rule For purposes of this subsection— (A) Utility services The term “utility services” includes— (i) the providing of electrical energy, water, or sewage disposal, (ii) the furnishing of gas or steam through a local distribution system, (iii) telephone or other communication services, and (iv) the transporting of gas or steam by pipeline. (B) Year in which services provided The taxable year in which services are treated as provided to customers shall not, in any manner, be determined by reference to— (i) the period in which the customers’ meters are read, or (ii) the period in which the taxpayer bills (or may bill) the customers for such service.