Task: Pos Tagging
Input (English): Sentence: {{ 1 }} . The short forms do not contain the optionality relating to our performing billing services -- all of our midmarket forms anticipate that we will act as customer 's billing agent and that we will collect all amounts due related to T&D and the like from the customer ( and reflect same on our invoice ) and pass those amounts on to the customer 's utility . 
Word: 1
Output (English): LS