Is a garbage bill considered a utility bill?

I would believe so. What is a utility? According to dictionary.com it is - A useful article or device. - So if your telephone is a -useful article or device- I would conclude that it is a utility. Yes, as is gas , water and electricity. Although use of the telephone is considered part of your overall utility expense, in business telephone expenses are generally tracked separately from utilities on a profit and loss statement. Basically, you would set up an account in your general ledger for Telephone and another for Utilities (which would include gas, electricity and water). This enables management to keep a handle on an otherwise hefty expense.