"If your living quarters are rented, enter the costs for utilities and fuels only if you pay for them in addition to the rent entered in H12. If already included in rent, fill the appropriate circle. The amounts to be reported should be for the past 12 months, that is, for electricity and gas, the monthly averagefor the past 12 months; for water and other fuels, the totalamount for the past 12 months. Estimate as closely as possible when exact costs are not known. Report amounts even if your bills are unpaid or paid by someone else. If the bills include utilities or fuel used also by another apartment or a business establishment, estimate the amounts for your own living quarters. If gas and electricity are billed together, enter the combined amount on the electricity line and bracket ( { ) the two utilities."

d. Oil, coal, kerosene, wood, etc.