The SAP Utilities (IS-U) component we have worked on is an Industry Specific one and basically it is a sales and information system that supports all business processes and utility services of a utility company. IS-U is used for managing and billing residential, commercial and industrial, and prospective customers. This component also allows managing and bill customers who receive services, purchase goods, or pay fees and taxes. IS-U is integrated with Service Management PM-SMA), Customer Service (CS) and Sales and Distribution (SD) application components, enabling you to bill service orders, service contracts, and the sale of goods.