There is provided an image forming apparatus in which when printing is performed based on an electrophotographic process, counting is performed by a counter for each print operation, and billing corresponding to the kind of the print operation is performed based on the count value of the counter, and which includes, as counters, a number-of-sheet counter to count the number of sheets for each print operation, an integrating counter to integrate the counter value of the number-of-sheet counter, and a billing counter to determine billing from the counter values of the number-of-sheet counter and the integrating counter, and a multiplication rate previously stored in a data table.