Not sure exactly what you mean but:
When you get a new phone/contract your first bill will include - cost of phone, "set up"/"activation" fee, shipping fee (if you don't get the phone at the store), service from the time you got your phone until their billing cycle closed, any text/pict/data charges in the time you had the phone, taxes fees and 911 charge.
The monthly bill will include - service (monthly plan), text/pict/data charges, 911 charge, taxes.
Keep in mind that the plan that they sell as "$39.99" is way more when you get the actual bill!