INSTITUTE OF ECONOMICS
HOUSING AND UTILITIES

METHODOLOGY FOR CALCULATION OF PAYMENTS
FOR PUBLIC SERVICES
IN COMBINED SYSTEM
ACCOUNTING FOR THEIR CONSUMPTION
ON INSTRUMENTS AND REGULATIONS

Moscow
2003

This Methodology provides recommendations on the calculation of payments for water supply, sanitation, heat supply (heating and hot water supply) services with a combined metering system for their consumption by devices (depending on the specific configuration of the installation of metering devices: at the central heating station, at house inputs, at inputs to apartments , on heating devices in rooms) and standards. The issues of organization of accrual and collection of payments for housing and communal services were also considered.

The methodology was developed by the Institute of Housing and Public Utilities Economics

(Ph.D. Bychkovsky I.V., Ph.D. Mints I.G.)

Basic concepts and terms

An economically justified tariff (EOT) for housing maintenance and communal services - the unit cost of servicing 1 m 2 of dwelling area or providing a unit of a material carrier of a utility service (1 m 3 of water, 1 Gcal of heat, etc.), providing reimbursement for current operating costs and costs for the development (expanded reproduction) of the infrastructure with the established reliability and quality of services. EOT for utilities can be two-component.

Tariffs for consumers - the amount of payment for a unit of natural meter (m 2 of housing area, m 3 of water, Gcal of heat, etc.), based on which consumers pay for housing and communal services.

The social norm of housing area is the minimum social standard, which is established by the state authorities of the constituent entities of the Russian Federation.

Standards for the consumption of communal services (minimum social standards) - standards that characterize the minimum volume of consumption of a material carrier of services necessary to ensure the life of the population, which should be actually provided to all citizens at the expense of personal funds and subsidies to the poor.

Based on the social norm of housing area and standards for the consumption of utilities, subsidies are provided for paying for housing and utilities.

The average consumption standard is the average volume of the specific consumption of the material carrier of the utility service per consumer that has developed in the settlement and is controlled by instrumental measurements: it is used mainly to calculate consumer payments.

The minimum social standard should not exceed the average standard for the consumption of services.

The standards are measured by the amount of the material carrier of the service (m 3 of water or waste liquid, Gcal of heat, kWh of electricity, m 3 of gas, etc.)

The material carrier of public services is water, heat and electricity, gas produced, delivered and consumed in the course of life of households, enterprises and organizations, as well as wastewater discharged, collected and disposed of household waste. A material carrier is a material component of a utility service, for the implementation of which a contract of sale is concluded. A contract for the provision of services for a fee is concluded for the delivery of a material carrier to the consumer. In the aggregate, the contract for the provision of housing and communal services is of a mixed nature.

The only dwelling is a dwelling occupied by a citizen under a social tenancy or lease agreement in connection with membership in a housing, housing and construction cooperative or owned by a citizen, if this person does not have other dwellings for any of the above reasons. Several (two or more) residential premises in which a citizen or members of his family have the right to use are also recognized as the only housing, if the total area of ​​\u200b\u200bthese premises does not exceed the social norm for the area of ​​housing for a given family.

Settlement and cash center (RCC) - an independent economic entity or a subdivision of a service that performs the functions of a customer (municipal customer), which ensures the calculation of payments for housing and utilities, taking into account benefits and subsidies, their collection and accounting, as well as the distribution of funds between supplier organizations services.

Metering device at the house input - a measuring device that provides measurement of the supplied volume of the material carrier of the service (heat, cold and hot water, etc.); is installed on the inputs of hot and cold water supply systems, pipelines of heat supply systems in apartment buildings.

A metering and control unit is a set of devices, measuring and control devices that provides metering of cold water consumption in a building, metering and regulation of heat and hot water consumption.

An apartment water meter is a measuring device that provides accounting for the consumption of cold and hot water in an apartment.

A heat distributor is a special device that is installed on heating devices (radiators, convectors) and is used to measure heat consumption (Gcal) for heating each room (room) of an apartment in multi-apartment residential buildings.

General provisions

The task of financial recovery of housing and communal services requires new approaches to pricing, improving the organization of payment for utilities, stimulating resource saving by enterprises and consumers of services. In particular, the transition to instrument accounting is important.

Currently, in most cities of Russia (even if there are metering devices in individual apartments and for 25–40% of house inputs), settlements with consumers are carried out according to standards that often do not reflect real consumption volumes. As a rule, the standards are overestimated, which leads to payment for services not really consumed.

In this regard, a clear mechanism for determining payments for utilities is needed with a combined accounting system for their consumption - both by instruments and by standards. In this case, it will be possible to proceed from the readings of the devices, taking into account the interests of the consumers who installed them. It is quite difficult to choose a unified approach to calculating payments and distributing them among consumers without instrumental accounting. The current attempts to distribute the actual volume of water and heat consumption according to the readings of the house meter among residents, based on the number of people living in each apartment or the total heated area of ​​​​housing, usually cause opposition from consumers. The results obtained in this way sometimes exceed the volumes of consumption calculated even on the basis of overestimated specific standards. This is explained by the fact that, in addition to the actual volumes of consumption of services by residents, the devices at the house inputs reflect the consumption of water and heat for general house needs (cleaning stairwells, entrances, washing garbage collection chambers, cleaning the adjacent territory, watering green spaces, etc.), as well as losses and leaks in house networks.

In addition, serious problems in calculating payments according to standards and instrument readings are associated with various configurations of instrument accounting systems. In practice, the following main combinations of installation of metering devices are encountered:

Only at house inlets of pipelines of hot and cold water supply systems, heat supply in multi-apartment residential buildings. The distribution of payment for apartments is carried out according to the standards (there may be a discrepancy with the readings of the instruments);

At the inputs to individual apartments and non-residential premises of intra-house pipelines of hot and cold water supply systems - apartment water meters (the calculation technology becomes more complicated and conflict situations appear between neighbors, a discrepancy between the amount of payments for instruments and standards in apartments and supply to the building);

At the inputs to apartments and non-residential premises of two-pipe apartment heating systems - apartment heat meters. Collisions are possible as a result of excess heat consumption, losses and leaks in intra-house networks;

On heating devices (radiators, convectors) - heat distributors. The main problem is the large errors of such accounting.

The development of a metering system for water and heat energy consumption based on meter readings, as well as an increase in price sensitivity to irrational consumption of services, requires a serious change in methodological approaches to the formation and use of water and heat consumption standards.

"Accounting in healthcare", 2012, N 5

The article describes the methodology for determining the limit of funds received by a budgetary institution within the framework of the state task under the item "Utilities and expenses for the maintenance of property", taking into account the Order of the Ministry of Economic Development of Russia "On the procedure for determining the volume of reducing the resources consumed by a state (municipal) institution in comparable conditions" .

Calculation of volumes of consumption of energy resources and sources of financing their consumption

One of the types of expenses in the activities of any organization is the cost of utility bills. Every healthcare facility has fixed utility costs that are classified as property maintenance costs. These include costs for electricity and heat and variable costs directly related to the provision of services, such as costs for cold and hot water supply, heat and electricity.

In order to receive communal services, a healthcare institution enters into contracts with providers of relevant services. To conclude a contract for the provision of services, both budgetary and autonomous institutions must hold an open auction in electronic form. However, the Federal Law of July 21, 2005 N 94-FZ "On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs" provides for a number of situations in which it is possible to place an order for the provision of services from a single supplier or by requesting adjustments. Such cases include the provision of water supply, water disposal, sewerage, heat supply, gas supply services (with the exception of services for the sale of liquefied gas), connection (connection) to engineering networks at prices (tariffs) regulated in accordance with the legislation of the Russian Federation, as well as conclusion of a contract for the supply of electricity or purchase and sale of electricity with a guaranteeing supplier of electricity.

The next question after the conclusion of the contract is the question of what funds will be used to pay for utilities. With the adoption of Federal Law N 83-FZ "On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Improvement of the Legal Status of State (Municipal) Institutions", the main financial mechanisms for the functioning of healthcare institutions have changed. According to Federal Law N 83-FZ, state and municipal health care institutions may have the following legal status: state-owned, new budgetary or autonomous. The method of financing public health care institutions has remained unchanged. A public healthcare institution (for example, a psychiatric hospital) is financed from the appropriate budget on the basis of the budget estimate. The amount of money provided for in the estimate is calculated based on the amount of expenses of the previous period and does not take into account the number of services provided by the institution. Budgetary and autonomous institutions are funded differently. They are given subsidies for the performance of state or municipal tasks. The receipt of a subsidy for the execution of a state or municipal order is reflected in the following entries:

Dr. 4,205 81,560 "Increase in receivables from other income".

Set 4,401 10,180 "Other income"

accrued income in the amount of the subsidy provided for the implementation of the state (municipal) task.

Kt 4,205 81,660 "Reduction of receivables from other income".

At the same time, the amount of the subsidy for ensuring the fulfillment of the state task is determined on the basis of standard costs. The standard costs for the provision of state (municipal) services by budgetary and autonomous institutions include costs directly or indirectly related to the provision of services, including:

• wages and accruals on wage payments;
• the cost of purchasing consumables;
• Maintenance;
• Payment of utility services;
• building maintenance;
• alarm, security, etc.

The standard costs for paying for utilities are calculated by the founder of a budgetary or autonomous institution on the basis of the Guidelines for calculating standard costs approved by the Order of the Ministry of Finance of Russia, the Ministry of Economic Development of Russia dated October 29, 2010 N 137n / 527, as well as the Order of the Federal Service for Supervision of Consumer Rights Protection and well-being of a person dated 13.12.2010 N 458 "On approval of the procedure for determining the standard costs for the provision of public services (performance of work) and standard costs for the maintenance of their property by federal state institutions under the jurisdiction of Rospotrebnadzor".

The following methods can be used to determine target costs:

• normative;
• structural;
• expert.

Regulatory costs for public services are determined separately by type of energy resources based on the standards for the consumption of public services, taking into account the requirements for energy efficiency and energy saving, or based on the actual volumes of consumption of public services over the past years, taking into account changes in the composition of the most valuable movable and immovable used in the provision of public services property:

• standard costs for cold water supply and sanitation;
• standard costs for hot water supply;
• standard costs for heat supply;
• standard costs for electricity supply.

At the same time, the founders determine the standard costs for public services independently; as a rule, they set the standards for the consumption of public services per unit of public service for a group of institutions located in buildings of the same type and providing the same set of services. In turn, the limits on the maintenance of the property of the institution are calculated taking into account the costs: for electricity consumption in the amount of 10% of the total costs of the educational institution for paying this type of utility bills; for the consumption of thermal energy - in the amount of 50% of the total cost of the institution for paying this type of utility bills.

However, the financial resources provided by the subsidy may not be enough to pay for utilities. And above all, this is due to the position of the Ministry of Economic Development, according to which, starting from 2009, state and municipal institutions should reduce the amount of resources consumed.

The Ministry of Economic Development in the Order of October 24, 2011 N 591 "On the procedure for determining the volume of reduction in the resources consumed by the state (municipal) institution in comparable conditions" determined the methodology for calculating the volume of reduction in the resources consumed by the institution. Budgetary organizations were given the task of actually reducing the consumption of each energy resource within 5 years by at least 15%. At the same time, the annual reduction in resource consumption should be at least 3%.

Thus, in order to plan budget allocations, a state (municipal) institution must independently prepare information on a decrease in the volume of consumption of an energy resource during the reporting period and send it to the main manager of budget funds within 45 calendar days from the end of the reporting period.

Determining the volume of resource consumption reduction includes the following steps:

• determination of the baseline;
• calculation of volumes of resource consumption reduction;
• bringing the obtained data to comparable conditions.

Definition of baseline

The base indicator for calculating the reduction in volumes is the indicators of 2009, namely, the data of energy resource meters for at least 330 calendar days in 2009. The Order also provides for two methods for determining the base indicator, in cases where the energy resource was consumed without meters days. The first method is used in cases where the consumption of resources was carried out without the use of metering devices for more than 35 days, not only in 2009, but also in the reporting period. In such a situation, the volume of consumption is determined based on the volume of consumption of the resource in 2009, in which, in accordance with the supply agreement, payment was made. The second method is used if in the reporting period the consumption of resources was carried out using metering devices for more than 330 calendar days, and takes into account the indicators of the first subsequent year after 2009, in which the volume of energy resource consumption was determined based on the actual data of energy resource metering devices for at least 330 calendar days of such a year. In this case, the base indicator is calculated by the formula:

Vbase = Vreport. year. perv. device x (1 + 0.03 x N), (1)

where Vbase - basic volume of consumption;

Vreport. year. perv. device - the volume of energy resource consumption in the first year following 2009, in which the volume of energy resource consumption was determined on the basis of actual data from energy resource metering devices for at least 330 calendar days of such a year;

N is the difference between the year for which Vreport is determined. year. perv. instrument, and 2009 (defined in years) .

Calculation of volumes of resource consumption reduction

After determining the base volume of resource consumption, the institution needs to calculate the volume of reduction in resource consumption.

Thus, the amount of consumption reduction energy used to heat buildings, is determined in three steps using the following formulas.

Determination of the specific indicator of consumption of the corresponding energy resource per cubic meter of the total volume of buildings:

Ures. Volume = (VRef. Demand. x Kpot.Heat.) / VRef. volume, (2)

Ures. volume - the total volume of buildings in cubic meters, determined according to the data at the end of the reporting period;

Kpot. temp. - correction factor. (See below for the calculation of the correction factor.)

Determination of the basic volume of resource consumption:

Ubase volume = Vbase. consumable / Vbase volume, (3)

Vbase volume - the total volume of buildings, which was used to determine the basic volume of consumption in cubic meters;

Ubase volume - a specific indicator of consumption of the corresponding energy resource per cubic meter of the total volume of buildings.

Determining the amount of reduction in the consumed energy resource:

V = ((Ures. volume / Ubass. volume) - 1) x Vbas. volume, (4)

Ubase volume - a specific indicator of the consumption of the corresponding energy resource per cubic meter of the total volume of buildings in the year by which the base volume of consumption was determined.

Volume reduction other consumed resources is also calculated in three steps. The first stage is the determination of the specific indicator of consumption of the corresponding energy resource per square meter of the total building area:

Ures. = Vres. consumable / Sres., (5)

where Vres. consumable - the volume of consumption of the corresponding energy resource in the reporting period;

Soch. - the total area of ​​buildings at the end of the reporting period.

The second stage is the determination of the specific indicator of consumption of the corresponding energy resource per square meter of the total area of ​​buildings in the year, according to which the basic volume of consumption was determined:

Ubase = Vbase. consumable / Sbase, (6)

where Vbase. consumable - the basic volume of consumption of the corresponding energy resource;

Sbase - the total area of ​​buildings in the year by which the basic volume of consumption was determined (square meter).

The third stage is the determination of the volume of resource consumption reduction:

V = ((Ures / Ubase) - 1) x Vbase, (7)

where V is the amount of reduction in the consumed energy resource in the reporting period relative to the base volume of consumption;

Ures. - specific indicator of consumption of the corresponding energy resource per square meter of the total area of ​​buildings;

Ubase - specific indicator of consumption of the corresponding energy resource per square meter of the total area of ​​buildings in the year, according to which the basic volume of consumption was determined.

Regardless of the type of resource consumed, the formulas use the volume of the total area of ​​buildings. According to Order No. 591, an institution can use one of two formulas to determine the total area.

cubic meters

Vres. volume = Vini. volume + (Vmeas. x (dexp. / 365)), (8)

where Vini. volume - the total volume of buildings at the beginning of the reporting period (cubic meter);

Vmeas. - changed volume of buildings in the reporting period (cubic meter);

dexp. - period of operation Vmeas. buildings in the reporting period (determined in days).

To determine the total area in square meters you need to use the following formula:

Soch. = Sini. + (Smeas. x (dexp. x dexp. / 365)), (9)

where Sini. - total area of ​​buildings at the beginning of the reporting period (square meter);

Smeas. - changed area of ​​buildings in the reporting period (square meter);

dexp. - period of operation Smeas. buildings in the reporting period (determined in days).

Bringing the data obtained to comparable conditions

Since various factors influence the volume of resource consumption, Order N 591 provides for taking into account their influence when calculating the reduction in consumption volumes.

To bring the volume of heat energy consumption in the reporting period into comparable conditions to the base volume of heat energy consumption, a correction factor is applied. It reflects the impact of changing weather conditions on the volume of heat energy consumption.

Thus, the change in the volume of energy consumption, taking into account all the influencing factors, can be calculated using the formula:

D = Di x Kpoh. temp., (10)

where Di is the share of energy consumption for heating in the volume of consumption in the reporting period;

Kpog. temp. - coefficient reflecting the impact of changes in weather conditions on the volume of energy consumption.

The correction factor takes into account the actual data on the duration of heating periods, the average air temperature in heated rooms, the average outdoor air temperature for the heated period.

Correction factor Kpog. temp. is determined by the formula:

Kpog. temp. = Cats. period x K. ext. temp., (11)

where is Kotopit. period - coefficient reflecting the effect of changes in the duration of heating periods, determined by the formula:

Kotopit. period = nbases. /ni, (12)

where nbases. - the actual duration of heating periods in the year, the consumption of the energy resource in which is the base volume of consumption (days);

ni - actual duration of heating periods for the reporting period (days);

K. ext. pace. - coefficient reflecting the change in the average outdoor temperature during the heating periods of the reporting period.

After the planned volumes of resource consumption have been calculated and the institution has received a limit of funds for paying utility bills, the head of the institution faces the question of what sources can be used to reduce energy consumption. In our opinion, the following activities should help control the efficient consumption of all types of resources:

• development of regulations on energy saving for the organization;
• development of a regulation on the procedure for stimulating employees for saving energy and energy resources;
• appointment of persons responsible for energy saving;
• development and observance of the operating mode of electrical equipment;
• determination of the procedure for reporting on the achieved savings;
• financial accounting of the economic effect from the implementation of energy saving measures and the organization of refinancing of part of the savings in the implementation of new energy saving measures.

Budgetary accounting of settlements on payments for utilities

Account 10900 "Costs for the manufacture of finished products, performance of works, services" is used to account for settlements on utilities in budgetary healthcare institutions. This account collects both direct and overhead costs associated with the performance of works and services. Direct costs are directly related to the cost of manufacturing a unit of finished products, performing work, rendering services. Overhead costs are distributed in proportion to direct material costs according to the distribution base determined by the healthcare institution and agreed with the founder. General business expenses of the institution are allocated to the cost of services sold, and in terms of non-distributable expenses - to the increase in expenses of the current financial year.

Costs for the provision of services are recorded on the account containing the corresponding analytical code of the synthetic account group. Costs are grouped by types of costs in the context of the following cost groups:

• direct costs directly attributable to the cost of finished products, works, services;
• overhead costs of production of finished products, works, services;
• general running costs;
• circulation costs.

So, to account for utility costs, the following accounts will be used:

0 109 60 223 "Costs of utilities in the cost of finished products, works, services";

0 109 70 223 "Overhead costs for the production of finished products, works, services in terms of utilities";

0 109 80 223 "General business expenses for the production of finished products, works, services in terms of utilities";

0 109 90 223 "Distribution costs in terms of utilities".

Budgetary health care institutions can pay for utility services either from funds received from extrabudgetary activities, or from the limits of the subsidy provided from the budget of the corresponding level for the implementation of the state (municipal) task.

Account 30200 "Calculations on accepted obligations" is used for settlements on assumed obligations. The grouping of settlements for the obligations assumed by the organization is carried out according to the analytical groups of the synthetic account of the accounting object.

So, to account for obligations for utility bills, account 302 20 000 "Settlements for work, services" will be used.

Consider examples of reflecting accounting records for accounting for utility bills.

Example. The budgetary health care institution "Children's Polyclinic N 1" entered into an agreement for the provision of heat energy worth 236,000 rubles. (including VAT - 36,000 rubles). According to the agreement, the institution transferred to the supplier an advance payment in the amount of 20% of the contract value - 47,200 rubles. (236,000 rubles x 20%). According to the accounting policy of the institution, all heating costs are considered general expenses. The accountant must make the following entries. Accrued income in the amount of the subsidy provided for the implementation of the state (municipal) task:

Dr. 4,205 81,560 "Increase in receivables from other income"

Kt 4,401 10,180 "Other income" for 236,000 rubles.

subsidies have been credited to the account.

Dt 4 201 11 510 "Receipts of funds of the institution to personal accounts in the treasury"

Kt 4,205 81,660 "Reduction of receivables from other income"

subsidies were received on the personal account for 236,000 rubles.

The advance payment for the cost of the services provided is listed:

Dr. 4,206 23,560 "Increase in accounts receivable for advances on utilities"

Kt 4,201 11,610 "Disposal of funds of an institution from personal accounts in the treasury body" for 47,000 rubles.

The amount of services rendered on the basis of the invoice is reflected:

Dt 4 109 80 223 "General business expenses for the production of finished products, works, services in terms of utilities"

Kt 4,302 23,730 "Increase in accounts payable for utilities" by 236,000 rubles.

The previously transferred advance payment was credited against the prepayment:

Kt 4,206 23,660 "Reduction of receivables for advance payments for utilities" by 47,000 rubles.

The final amount for the services rendered is listed:

Dr. 4 302 23 830 "Reduction of accounts payable for utilities"

Kt 4,201 11,610 "Disposals of funds of an institution from personal accounts in the treasury" for 189,000 rubles.

Thus, when planning utility costs, the requirement to reduce their consumption volumes should be taken into account.

Literature

1. Federal Law No. 83-FZ of 08.05.2010 "On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Improvement of the Legal Status of State (Municipal) Institutions".
2. Order of the Ministry of Finance of Russia and the Ministry of Economic Development of Russia dated October 29, 2010 N 138n / 528 "On approval of an approximate form of an agreement on the procedure and conditions for providing a subsidy for financial support for the implementation of a state task."
3. Order of the Ministry of Economic Development of the Russian Federation of October 24, 2011 N 591 "On the procedure for determining the volume of reduction in resources consumed by a state (municipal) institution in comparable conditions."
4. Order of the Ministry of Finance of Russia dated 01.12.2010 N 157n "On approval of the Unified Chart of Accounts for Accounting for State Authorities (Government Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, State Academies of Sciences, State (Municipal) Institutions and Instructions for its Application ".

A.G. Korotkikh

cafe BuiA

Kostroma State

technological university

Containing clarifications on the procedure for determining the number of permanently and temporarily residing citizens for the purposes of calculating the amount of payment for utilities (hereinafter - CU) in the absence of metering devices. In connection with the receipt by AKATO of a large number of questions on the procedure for calculating the amount of payment for CG for owners of non-residential premises that are not equipped with metering devices, we are publishing additional clarifications.

Differences in calculations for residential and non-residential premises

The rules for the provision of utility services to owners and users of premises in apartment buildings and residential buildings, approved by the Government of the Russian Federation of 05/06/2011 N354 (hereinafter - Rules 354), establish a different procedure for calculating utility bills for residential and non-residential premises of an apartment building (hereinafter - MKD) in the absence of metering devices. A different procedure has been established for calculating the cost of consumed cold water, hot water, domestic waste water, gas and electricity. The calculation procedure for residential premises is regulated by paragraph 42 of Rules 354, for non-residential premises - by paragraph 43. The cost of heating for both residential and non-residential premises of MKD is calculated in the same way in accordance with paragraph 42 (1) of Rules 354.

If for residential premises not equipped with metering devices, the amount of payment for utilities is determined on the basis of, then for non-residential premises, paragraphs 2-4 of clause 43 establish:
« In the absence of an individual metering device, the amount of payment for a utility service provided to a consumer in a non-residential premises is calculated based on estimated volume of communal resource.
The estimated volume of the communal resource for the billing period is determined on the basis of the data specified in paragraph 59 of these Rules, and in the absence of such data, the following is determined:
for cold water supply, hot water supply, gas supply and electricity supply - by a calculation method similar to that defined in the contract for cold water supply, hot water supply, electricity supply, gas supply between the contractor and the resource supply organization in order to calculate the volume of consumption of a communal resource in non-residential premises not equipped with individual appliances accounting, and in the absence of such a condition - by the calculation method established in accordance with the requirements of the legislation of the Russian Federation on water supply, electricity supply and gas supply».

Calculation methods for determining the volume of consumption of CG

Volumes water supply (hot and cold) calculated in accordance with the Rules for the organization of commercial accounting of water, wastewater, approved RF GD dated 04.09.2013 N776 that set:
« 14. Commercial accounting of water is carried out by calculation in the following cases:
a) in the absence of a metering device ...
…
15. When calculating the method of commercial accounting of water, the following are applied:
a) the method of accounting for the capacity of devices and structures used for connection to centralized water supply systems;
b) the method of calculated average monthly (average daily, average hourly) amount of supplied (transported) water;
c) method of guaranteed volume of water supply;
d) the method of summing up the volumes of water.
16. The application of the method of accounting for the capacity of devices and structures used to connect to centralized water supply systems, with their round-the-clock operation with a full section at the point of connection to a centralized water supply system and at a water movement speed of 1.2 meters per second, is used in the following cases:
…
in) if the subscriber or transit organization does not have water meters approved for operation in the prescribed manner, if within 60 days from the date of receipt from the organization providing hot water supply, cold water supply, notification of the need to install metering devices or after the date specified in the water supply contracts, the unified water supply and sanitation agreement, contract for the transportation of cold water and the contract for the transportation of hot water, water meters are not installed;
…
18. The application of the method of guaranteed volume of water supply, determined by water supply contracts, a single contract for cold water supply and sanitation, is used in the following cases:
a) if the subscriber does not have a water meter, except for the cases provided for in paragraphs 16 and 17 of these Rules;
… ».

Volume sewerage for non-residential premises, in accordance with paragraph 5 of clause 43 of Rule 354, “ based on the total volume of consumed cold water and hot water».

Volume electricity supply in the absence of metering devices, it is determined according to the formulas of Appendix N3 to the "Basic Provisions for the Functioning of Retail Electricity Markets", approved RF GD dated May 4, 2012 N442"On the functioning of retail markets for electrical energy, the complete and (or) partial restriction of the mode of consumption of electrical energy."

Application of calculation methods

It should be noted that the choice of a specific calculation method for determining the volume of consumption of a communal resource for each specific case must be agreed with the relevant resource supply organization and the agreements reached should be recorded in the relevant contracts.

The calculation of the amount of payment for a utility service consumed in non-residential premises that are not equipped with metering devices is calculated as the product of the consumed volume of a communal resource, determined by calculation, by the tariff for the specified communal resource, for the corresponding category of consumers.

Methods to be followed by a housing and communal services economist

Example of costing water treatment

Justification of the amount of depreciation in the case when the same fixed assets are used to produce different services

Control of the volume of generated services in physical terms and in quantitative terms when calculating the cost

Regulators and consumers of services impose increasingly stringent requirements on housing and communal services (hereinafter referred to as housing and communal services), management companies. This concerns the quality of services provided, energy efficiency, transparency and reasonableness of tariffs. The latter is the direct responsibility of the economist. The task of a professional economist is to calculate the cost of all types of work (services) performed by the enterprise: maintenance of buildings and elevators, external improvement of buildings, cleaning of adjacent areas, landscaping, water supply, sanitation, heat supply, etc.

Consider the specifics of calculating the cost of water treatment.

Techniques

The purpose of cost accounting and costing is to timely, fully and reliably reflect the actual costs of performing and selling services in documents on financial and economic activities, as well as to monitor the efficiency of the use of material, energy, labor and financial resources. The purpose of calculating a unit of service is to justify the tariff for housing and communal services, calculate taxes, and evaluate the effectiveness of the technological and economic measures taken.

Separately, managing organizations are obligated to disclose financial and economic information (Decree of the Government of the Russian Federation dated September 23, 2010 No. 731 (as amended on September 27, 2014) “On approval of the information disclosure standard by organizations operating in the field of managing apartment buildings”), in which includes:

• estimates of income and expenses, report on the implementation of estimates of income and expenses;
• information on the work performed (services rendered) for the maintenance and repair of common property in an apartment building and other services related to the achievement of the goals of managing an apartment building, including information on the cost of work (services);
• information on the provided utility services, established prices (tariffs) for utility resources, standards for the consumption of utility services.

Important!

Each enterprise in the housing and communal services sector and management companies must have estimates for their services.

Accounting and calculation of housing and communal services is carried out on the basis of the Methodology for planning, accounting and calculating the cost of housing and communal services, approved by the Decree of the Gosstroy of the Russian Federation of February 23, 1999 No. 9 (as amended on October 13, 2000; hereinafter - the Methodology).

The Methodology presents forms of reporting cost estimates for housing and communal services:

6-in and 6-k - water supply and sanitation;

6-t - heat supply;

6-gvs - hot water supply

6-e - power supply;

6-c - sanitary cleaning of cities;

6-g - hotels;

6-p - laundries.

6-b - baths;

6-general - other activities

At the stage of accounting and calculating the cost of certain types of work, when calculating tariffs, we recommend taking into account the provisions of the Methodology for conducting an audit of tariffs in organizations providing housing and communal services, approved by the Order of the State Construction Committee of the Russian Federation dated December 29, 1997 No. 17-142 (as amended on February 23, 1999) .

Since most of the housing and communal services enterprises, management companies are regulated organizations, the enterprise must have the following administrative documents:

• approved standards for the consumption of housing and communal services;
• the procedure for regulating tariffs for housing and communal services;
• methodological instructions on the procedure for calculating tariffs and the amount of fees for services;
• system of indicators and information data submitted for tariff approval;
• a list of norms and standards that an enterprise should be guided by when planning material, labor and other costs;
• order of relations with the budget;
• other documents related to the regulated activity.

Note

As a rule, these are administrative documents of regulatory bodies, but the publication of internal local regulations is not excluded.

If an economist comes to an enterprise where an economic service already exists, then problems rarely arise with the introduction to the position - there is a mentor or a more experienced colleague who will tell you (give instructions) what and how to do. And if there was no position of an economist before, then a new employee may have a question about what calculations to make and what reports to submit.

1) monitor the current legislation. Housing and communal services is a fairly overregulated area, “regulation” is not limited to the specified methods, new laws, orders, etc. are constantly being issued;

2) agree with the chief accountant how, in his opinion, the duties of an economist at the enterprise look like, since it is the chief accountant who is responsible for the financial and economic activities of the company and it is in his interests to set the right direction in the work of an economist. In addition, the chief accountant is also the best internal controller;

3) advice for economists of non-state enterprises - find out from the owners, the director of the company, what reports, calculations, calculations will be of interest to them in terms of control and management decisions, except for mandatory and approved at the legislative level;

4) if the company's budget allows, attend a seminar on accounting and legal issues in the housing and communal services sector, subscribe to specialized publications for accountants and economists of housing and communal services. This will allow you to determine the primary tasks, save you from unnecessary work, and allow you to maintain a high level of qualification.

Calculation

Cost elements and costing items depend on the company's activities, its specifics and organizational structure.

To study the organizational structure of the company, it is advisable to go through the production divisions, conduct conversations with personnel not related to accounting. This will provide the necessary information, an idea of ​​the production conditions and determine:

• information and terms necessary for control;
• content of internal reporting;
• the correct choice of accounting objects;
• forms of documents and registers, the procedure for their preparation, processing and approval.

In addition, knowledge of production technology will help to choose the most rational forms and methods for accounting for the costs of producing services and calculating the cost of services, the purpose of which is to monitor compliance with production standards and consumption standards for housing and communal services.

Cost elements according to the standard cost estimate for water treatment according to the Methodology:

• electricity;
• materials;
• depreciation (wear and tear);
• repair and maintenance (including overhaul);
• labor costs;
• deductions for social needs;
• shop expenses.

Consider the calculation of the cost of water treatment based on the specifics of a single enterprise.

The composition of material costs (p. 2) reflects the cost of reagents, as well as filter materials. It is determined by their actual consumption, current prices, taking into account transport and procurement costs.

There are no direct costs in the form of labor costs in the conditions of this enterprise, since the process is automated, the reagents are supplied using dosing pumps. The full-time chemical water treatment operator is assigned to the support staff of the shop, therefore his salary is reflected in the item “Shop expenses” (p. 7).

Line 3 “Depreciation” indicates depreciation deductions for the full restoration of fixed assets that are on the balance sheet of the housing and communal services organization and are used for water treatment. Determining the amount of depreciation deductions may be difficult due to the lack of answers to the questions:

1. Depreciation according to the list of which fixed assets should be included in the cost of water treatment?

2. Is the fixed asset used only for water treatment or for other processes (services) as well? For example, for water purification and industrial water supply services, a piece of equipment can be the same - pumps, conduits, a building, etc. Accordingly, an economist needs to determine which part of the depreciation deductions is attributed to the treatment process, and which part to the supply process technical waters. For the distribution base, you can take the volume of water (as, for example, in the form "Calculation-distribution of depreciation charges"), the operating time of the equipment or the amount of direct costs.

To answer these questions, it is worth holding a meeting with the foreman of the site, the chief engineer and determining what equipment to take, and fixing the results of the meeting with a calculation act, which will be the basis for the economist. The act-calculation is approved by the chief accountant and the director of the enterprise.

A similar situation for electricity (line 1): firstly, a designated list of equipment is required; secondly, the values ​​of consumed electricity. The best option is meter readings. If there are no counters, then there are two ways out:

1) include in the cost of the cost of power electricity used for motor and technological needs, based on the norms of electricity consumption, the volume of services performed, the installed capacity of electric motors and current tariffs;

2) in the absence of electricity consumption norms, electricity costs (E p) are calculated based on the data:

On the total installed power of electric motors ( m);

The number of hours they work per shift ( T cm);

The number of working days for the reporting period ( D R);

The number of shifts in the workshop ( a);

Efficiency ( h):

E p = m × T cm × D p × a × h.

Column 4 shows the cost of repair and maintenance of fixed assets used for water treatment. It is rational to decipher the repair costs by cost items. Let's take a closer look at two of them:

1) materials (4.1) - spare parts used for maintenance and overhaul of equipment, mechanisms and other fixed assets of housing and communal services, for maintenance of fixed assets;

2) labor costs - salaries and due allowances, bonuses for workers involved in the repair and maintenance of equipment specifically for the water purification process.

At large enterprises, as a rule, workers or teams are allocated separately, which are engaged in the repair of cleaning equipment. Then they indicate simply to take the entire salary of such a worker or the entire team.

At small enterprises, the same workers can service the equipment of several sites, for several services, for example, in addition to maintaining the water treatment site, carry out repairs, install heating systems, and perform plumbing work in houses.

Important!

Accounting for the production of repair workers should be kept in the context of those facilities where the work was performed.

What if there was no accounting? It is necessary to contact the foreman and find out how much time (% of the total time) and on what jobs the workers were. You can use the data of the access system - how long at what objects the workers stayed. But this is a one-time measure. It is necessary to organize the receipt of work orders from the foremen of the sections of work performed in the context of objects, the processing, systematization and storage of such information.

Workshop expenses (p. 7) include the salaries of the administrative and managerial and engineering personnel of the cleaning workshop, depreciation deductions, the costs of maintaining buildings and general workshop equipment, including their current repairs, for labor protection in the workshop (installation and maintenance of fences for machines and their moving parts, hatches, openings, signaling, etc.), other workshop costs.

The costing item “Third Party Services (Laboratory Services)” (p. 10) includes the following costs:

• to conduct tests to determine the quality of consumed raw materials and materials;
• control over compliance with established technological processes, standards for the sale of services (measuring the consumption of water, heat, fuel, etc.);
• repair of fixed assets, etc.

Works and services of an industrial nature include transport services of third-party organizations for the carriage of goods (for example, the delivery of materials, spare parts, etc.). In our case, this article includes laboratory services for analyzing purified water, since the company does not have its own laboratory.

Note

If the workshop has its own laboratory for determining water quality, then the article “Laboratory services will not be available”, and the workshop costs should include the costs of maintaining the workshop laboratory: labor costs for laboratory assistants, social security contributions, depreciation of equipment, payment for materials for analysis and samples and other costs.

Similarly with the costs of maintenance, verification, repair and replacement of metering devices (p. 6):

• if these works are performed by a structural unit of the company and the costs are clearly known, they can be conditionally equated to direct ones, which means that it can be reflected as it is done in the calculation;
• if the management is not interested in this type of cost (although this is fundamental for housing and communal services) and the work is performed by the enterprise's service, these costs may be included in general operating expenses;
• if such work is performed by a third party, usually a specially certified organization, then the costs are added to the “Third Party Services” (p. 10).

The article "Conducting emergency recovery work" (p. 5) is comprehensive and includes the costs of:

• for the remuneration of workers assigned directly to this service;
• deductions for social needs from the cost of wages for this category of workers;
• materials and spare parts used to eliminate the accident;
• depreciation of equipment assigned to the emergency dispatch service;
• for fuel and lubricants used by emergency vehicles in the process of eliminating accidents;
• payment for the services of third-party organizations, a single dispatch service related to the elimination of accidents.

There are also possible options in the accounting policy: the cost of emergency repair work can be attributed to the cost of repairing equipment.

• repair costs are planned and accounted for in the context of the cost of capital and current repairs, there are corresponding estimates. It is impossible to plan emergency situations - what exactly will break and when. Costs for emergency recovery work are planned based on the analysis of the actual reliability of the operation of housing and communal services. When an economist works with a fact, it is important to separate the costs: which spare parts and materials were used for current repairs, and which ones were used for emergency repairs. To do this, the relevant analytics must be indicated in the primary documents;
• the cost of water treatment is part of the Reporting cost estimate of the released water (form 6-c of the Methodology), where emergency recovery work is highlighted as a separate indicator.

The costs of managing the organization (p. 9.1) include the costs of remuneration and social contributions to employees of the company's management apparatus, the costs of all types of business trips for management employees, payment for consulting, information and audit services, hospitality expenses (translator services, costs for holding a board of directors and audit commission), other expenses (printing, postage, telephone, stationery), maintenance costs of technical controls, maintenance of buildings and control rooms (heating, lighting), inventory repair costs.

General business expenses (p. 9.2) include labor costs, social contributions of general operating, non-administrative and managerial personnel. These are the subscriber department, the sales department, dispatchers, the laboratory (if the laboratory serves all departments of the enterprise as a whole), storekeepers of the central warehouse.

General business expenses include the costs of maintaining all fixed assets of a general operational nature; their depreciation; the cost of repairing fixed assets of general economic purpose; labor protection costs incurred for general production purposes; costs associated with training and retraining of personnel, other general business expenses.

Note!

General operating expenses (section 9 of the calculation) are distributed by type of services and work performed by the production units of the organization, in proportion to the amount of direct costs for these services and work, or in another way approved in the accounting policy of the company.

Water balance

The cost of cleaning 1 m 3 of water (p. 12) is influenced by two indicators:

1) total costs for the period;

2) the volume of generated services in physical terms (p. 11).

Important!

Collecting all the costs for the period is not enough - you need to be clearly confident in natural quantitative indicators.

In this case, the object of calculation is cubic meters of purified water.

The production program of organizations may provide for both the consumption of water for drinking (purify) and for technical needs (not purify). Raised water is partially lost in pipelines (leaks) or is not fully taken into account by water meters, which affects the final cost.

The volume of treated water must be confirmed by metering devices, therefore, it is necessary to maintain (organize the maintenance of) accounting logs for each meter.

In practice, everything is much more complicated: rarely, the readings of only one meter can be used to determine the number of calculated services - it is necessary to draw up “balances”. For example, a fairly simple circuit is shown in the figure, but in practice there may be many more branches in the system, metering devices.

The amount of purified water in this case is equal to:

Water meter #3 = Water meter #1 - Water meter #2.

An economist must clearly know the "arithmetic" of metering devices, i.e. which water meters are involved in the calculation, which data are added up, which ones are subtracted, etc.

As we have already said, the best option is to keep records of treated water in the form of a balance. In this case, the economist sees the amount needed to calculate the cost, losses, can evaluate the dynamics of other indicators (production volume (lifted), how much is passed through the treatment facilities), compare quantitative indicators with costs.

Theoretically, the amount of water supplied to the treatment plant should coincide with the total volume of treated water and wastewater. But in practice, such equality can not always be obtained due to leaks and other unidentified losses.

If such discrepancies are constantly present at the enterprise, the percentage of allowable losses is established.

In our balance sheet, the allowable percentage of losses is 2 of the sum of the columns “Effluent” and “Purified water”:

(8 + 0.6) × 2 / 100 \u003d 0.2 m 3.

Note!

If the losses exceed the allowable values, it is necessary to find out their causes.

In the column "Losses" of the considered balance, the difference between the supply to the installation and metering devices after the cleaning installation is indicated.

For the correct calculation of the cost, special attention must be paid to the data in the “Stocks” column. In fact, drains are technological losses.

For example, during mechanical water purification (from impurities, suspensions, color, odor), flushing losses (the water that goes through the water meter to the drains) range from 7 to 15%. In treatment that changes the chemical composition of the water (osmotic installations), losses can range from 30 to 50%, depending on the selectivity and manufacturer of the membrane, the quality of the incoming water.

Important!

The company must approve technically justified norms of technological losses and the procedure for calculating the cost price if losses exceed the established limits.

findings

From a properly built process of costing and calculating the cost at all stages of its formation depends on:

• making the right management decisions to optimize costs, reduce unprofitability for certain types of activities;
• economic justification of tariffs for rendered services;
• increasing objectivity in decision-making by regulatory authorities on setting tariffs for housing and communal services.

It is important for an economist to organize his work with actual data in the context of the necessary analysts so that he can provide both calculations and reporting defined by law (Methodology and other documents), and reporting on request and in the interests of the owner.

E. S. Panchenko,
business consultant

Methodology for calculating the amount of reimbursement of expenses (amount of compensation) for paying for residential premises and utilities (heating and lighting)

1. 1. The total area of ​​the living quarters per teacher is determined by the formula: S = S - S, o l where: S is the size of the total area of ​​the living quarters per teacher (sq. M) (hereinafter - the size of the total area) ; S - the size of the total area of ​​\u200b\u200bthe dwelling (sq. M); o S - the size of the area of ​​\u200b\u200bthe living quarters for which measures of social support are provided for paying for housing and communal services on other grounds to citizens living together with a teacher (sq. M). 2. The amount of compensation for paying for housing is determined by the formula: K = S x T , w where: K - the amount of compensation for expenses for paying for housing (rubles); f S - the size of the total area (sq. m); T - the amount of payment for housing (rubles / sq. m). g If the amount of payment for residential premises (T) does not include payment for the use of residential premises (rental fee), services for the removal of household waste and maintenance of the elevator, then additionally: 1) the amount of compensation for expenses for renting residential premises is determined by formula: K = S x T, n n where: K - the amount of compensation for expenses for renting a dwelling (rubles); n S - the size of the total area (sq. M); T - the amount of payment for renting a dwelling (rubles); n 2) the amount of compensation for the costs of paying for services for the removal of household waste is determined by the formula: K = T x u, bo where: K - the amount of compensation for the costs of paying for services for the removal of household waste (rubles); T - the cost of the service for the removal of household waste (rubles); bo u - the number of persons living in residential premises, minus persons who are provided with social support measures for paying for housing and communal services on other grounds; 3) the amount of compensation for the cost of paying for the maintenance of the elevator is determined by the formula: K = T x u, l l where: K - the amount of compensation for the cost of paying for the maintenance of the elevator l (rub.); T is the cost of elevator maintenance services (rubles); l u - the number of persons living in residential premises, minus persons who are provided with social support measures for paying for housing and communal services on other grounds. 3. The amount of compensation for lighting costs is determined by the formula: 1) in the absence of metering devices: K \u003d S x (P / 1000) x N x K x T, o ud h j e where: K - the amount of compensation for lighting costs (rub.); o S - the size of the total area (sq. m); P - specific power of lighting devices per 1 sq. m ud (15 W / sq. m); N - the number of hours of use of lighting devices per month (8 hours h x 30. 4 days); K - coefficient of simultaneous switching on of lighting devices (0.35); j T - electricity tariff for the population (rubles/kWh); e 2) in the presence of metering devices: K = P x T, o1 p e where: K - the amount of compensation for the cost of lighting (rubles); o1 P - readings of the electricity meter (kWh), minus the volume p of electricity, for which social support measures are provided for paying for housing and communal services on other grounds to citizens living together with a teacher; T - electricity tariff for the population (rubles/kWh). e 4. The amount of compensation for heating costs is determined by the formula: 1) in the presence of central heating: a) in the absence of a meter: K \u003d S x T, from where: K - the amount of compensation for heating costs (rubles); from S - the size of the total area (sq. m); T - payment for heating residential premises (rubles / sq. m); from b) in the presence of a metering device: K = V / S x S x T, from1 about te where: K - the amount of compensation for heating costs (rubles); ot1 V - readings of a common house (collective) meter (Gcal); S - the size of the total area of ​​\u200b\u200bresidential premises in the house (sq. M); o S - the size of the total area (sq. m); T - tariff for thermal energy (rubles/Gcal); te 2) in the absence of central heating and the use of electric heating equipment: a) in the absence of electricity metering devices for heating residential premises: K = P x T x u, eo eo oo where: K - the amount of compensation for the cost of paying for electric heating (rub.); eo P - standard of electricity consumption for heating residential premises eo (kWh per person); T - electricity tariff for the population (rubles/kWh); oo u - the number of persons living in residential premises, minus persons who are provided with social support measures for paying for housing and communal services on other grounds; b) if there are electricity metering devices for heating a residential building: K = P x T, eo1 eo1 eo1 where: K - the amount of compensation for the cost of paying for electric heating (rubles); eo1 P - readings of an electricity meter for heating a residential building eo1 (kWh), minus the amount of electricity for which social support measures are provided for paying for housing and communal services on other grounds to citizens living together with a teacher; T - electricity tariff for the population (rubles/kWh); eo1 3) in the absence of central heating and the use of local gas appliances: a) in the absence of metering devices: K \u003d S x P x Ts, got got g where: K - the amount of compensation for the cost of paying for gas supply for heating the living quarters (rub. ); S - size of the total area (sq. m); P - gas consumption standard for residential heating (cubic meters per sq. m); C - the retail price of gas sold to the population, as well as to housing maintenance organizations, organizations managing apartment buildings, housing construction cooperatives and homeowners' associations for the household needs of the population (rubles / cubic meters); b) in the presence of metering devices: K \u003d P x C, got1 got1 g where: K - the amount of compensation for the cost of paying for gas supply for got1 heating of a residential building (rubles); P - readings of the gas supply meter (cubic meters), minus the gas volume, for which social support measures are provided for paying for housing and communal services on other grounds to citizens living together with a teacher; C - the retail price of gas sold to the population, as well as to housing maintenance organizations, organizations managing apartment buildings, housing construction cooperatives and homeowners' associations for the household needs of the population (rubles / cubic meters); 4) in the presence of stove heating, the teacher is paid compensation for the purchase of solid fuel and its delivery in the amount of 2200 rubles. In the event that the actual expenses of the teacher exceed the established amount of compensation and provide them with documents confirming the payment for the purchased solid fuel and its delivery, additionally: a) the amount of compensation for the purchase of coal as a fuel is calculated: K = N x S x (C / 1000) + K , y y dost where: K is the amount of compensation for the costs of purchasing coal and paying the costs of y for its delivery (rubles); N is the standard for coal consumption during the heating season (50.4 kg per sq. m); S - size of the total area (sq. m); C - the cost of coal, confirmed by the document on the purchased fuel y (ruble/ton); K - the cost of transportation costs for the delivery of coal, according to the submitted confirming document; b) the amount of compensation for the purchase of firewood as fuel is calculated: K = N x S x C + K , dr dr reach where: K - the amount of compensation for the purchase of firewood and payment of other expenses for its delivery (rubles); N is the standard for the consumption of firewood during the heating season (0.051 cubic meters per sq. m); S - size of the total area (sq. m); C - the cost of firewood, confirmed by a document on the purchased fuel dr (rubles / cubic meters); K - the cost of transport costs for the delivery of firewood, according to the submitted supporting document. The amount of compensation for the purchased fuel and transport services for its delivery cannot exceed the actual costs incurred.