Huntsville Utilities, owned by the city of Huntsville, Ala., is organized into three separate and distinct systems: gas, water and electricity. The three systems operate under three different boards of directors, but share top management, customer service, meter reading, billing, accounting, and purchasing operations and personnel. The company purchases its electricity from the Tennessee Valley Authority and its natural gas from producers in the Gulf of Mexico. Its water comes from underground aquifers and the Tennessee River. In addition to supplying the residents of Huntsville and the surrounding area with natural gas, electricity and water, the company also provides a number of commercial services, including power quality evaluations, special electrical system metering, commercial heating, ventilation and air-conditioning recommendations, lighting design and recommendations, wiring recommendations, energy management surveys and infrared scanning programs. Huntsville Utilities operates its three systems from its headquarters in Huntsville.