For accounting to serve any reasons, the measured energy must be billed to the consumer of which energy. Correct billing and timely serving of the bill will go a long way in improving the collections. Computerized spot billing could solve these problems and increase collection. In the case of abnormal meters, utilities commonly take into account the last three months' average for billing reasons. Therefore, the last three months' average would not give a correct picture of the consumption as a meter initially becomes sluggish and then slowly drifts to a stuck up position.
There is no substitute to proper metering and billing. Utilities required to be alert and vigilant in this matter. For instance, if a comparison with same connected loads reveals extremely high consumption, it is an indication of unauthorized additional loads. Utilities must also target not only the services whereas the variation from the norm is abnormally high but also the ones whereas the standard deviation in consumption is less than 2 percent. Constant realization of less than minimum revenue in better-off areas should attract the utility's attention and remedial measures should be taken.
Collection: Utilities should take stringent action against defaulters and give increased facilities for bill payments to improve collections.