This document summarizes water and sewer billing and management for buildings in New York City. It discusses the different billing plans including meter, flat rate, and attributed consumption charges. It also covers topics like determining the best billing rate, water and sewer charges, cooling tower allowances, dealing with rate increases, identifying broken meters, automatic meter reading, billing commercial tenants, identifying leaks, and regulatory changes. The goal is to help building owners and managers properly handle their NYC water and sewer bills.