When folks write in and say, "they" should absorb it, what they're really saying is "we" who pay our bills should absorb it. Yes, its unfortunate that the billing was overlooked and delayed and yes, that does place an undo hardship on those affected; however, should those of us who pay into CFPU have to pay these shortages and effectively pay a larger share so those who don't or didn't pay are not liable? Think about CFPU's income and where its from... it's from us who pay their bills. If there is a shortage of money rates go up and everyone pays a little more. Were those affected thinking they were receiving utility service for free just because the utility company messed up and forgot to bill them? I believe they should pay what they owe, just as I do. I would agree that it would be fair to spread these payemnts out, but to not pay because a billing mistake was made?,,, that's not right adn fair to everyone else.