The costs included in the energy bill cover four items of expenditure: energy, consisting of a fixed fee and an energy fee, with prices differentiated by hour for users with electronic meters; transport and meter management, consisting of a fixed fee, a power fee and an energy fee, which refer to activities for the delivery of electricity to end customers; system charges, which cover costs for general interest activities of the electricity sys tem and are borne by all end customers; and taxes (consumption tax and VAT).