we use $1000 of electricity in October and $ 1000 in November, but pay the full bill 31stDecember of $2000.

On 31stOctober:

Dr. Utilities Expense............1000(SE-)

Cr. Accrued Expenses...........1000(L+)

Why are we debiting the utilities expense but not debiting something like electricity in the asset (e.g Dr. electricity ........1000(A+))