Should the invoice of the property to the owner indicate the quantity of water and electricity?

Where commodities are sold or taxable services are provided, the taxable amount is the balance of the current output tax after deducting the current input tax, the sales amount is taxable sales income, and the consumption of water and electricity meters is the specific amount of water and electricity used in taxable sales, which belongs to the direct charging method to provide taxable commodities or services for compensation. The utility bill issued by the property to the owner needs to specify the specific amount of utility bill.