In this article, we will touch upon the issues of managing an apartment building, calculating fees for the maintenance and repair of residential premises, prices and tariffs for utilities in the case of managing a house by a management company.

Most of the population in large cities are owners of apartments in an apartment building.

An apartment building can be managed by:

• directly by the owners of premises in an apartment building;
• association of homeowners or a housing cooperative or other specialized consumer cooperative;
• managing organization.

The management of an apartment building should provide favorable and safe living conditions for citizens, proper maintenance common property in an apartment building, resolving issues of using the said property, as well as providing public services to citizens living in such a house.

Managing an apartment building requires specialized knowledge and experience. Therefore, owners are increasingly resorting to the services of specialized organizations, such as management companies. The relationship of the parties management company and homeowners - are built on a contractual basis.

Managing organization- This entity regardless of the legal form, as well as individual entrepreneur managing an apartment building on the basis of an apartment building management agreement.

The activity of managing organizations is regulated housing code Russian Federation, Rules for the implementation of management activities apartment buildings, approved by Decree of the Government of the Russian Federation of May 15, 2013 No. 416 (as amended on March 26, 2014).

Apartment building in accordance with paragraph 9 of Art. 161 of the LC RF can be managed by only one managing organization.

If the owners decide to entrust the management of the house managing organization, then a contract for the management of an apartment building is concluded with her in writing. The terms of the contract for the management of an apartment building are regulated by the Housing Code of the Russian Federation.

Information mandatory for disclosure, at the choice of the managing organization, is placed:

• on the site of the managing organization;
• on the website of the executive authority of the subject of the Russian Federation, determined by the highest executive body state power of the subject of the Russian Federation;
• on the website of the local self-government body of the municipality on whose territory the managing organization operates.

Management company expenses

The expenses of the management company can be divided into the following types:

• expenses for the maintenance of the entrance of a residential building;
• expenses for the repair of residential premises;
• expenses for the current repair of common property in an apartment building;
• overhaul costs;
• expenses for the maintenance of the adjacent territory.

Expenses for maintaining the entrance of a residential building

The cost of maintaining the entrance of a residential building includes:

• expenses for maintaining entrance doors, intercoms, mailboxes, windows, elevators, garbage chutes, electrical equipment, heating systems in good condition;
• expenses for maintaining the cleanliness of walls, floors, windows, elevators and garbage chutes.

• monitor the air temperature in the entrance (the air temperature must be at least +16 C˚), immediately replace broken glass in the doors and windows of the entrance;
• monitor the serviceability of the structural elements of the entrance and repair them in a timely manner;
• carry out daily wet sweeping of the staircases of the first two floors, areas in front of the garbage chutes;
• daily take out waste from the waste bin and clean it;
• daily wash the floor of the elevator;
• 2 times a month to carry out wet cleaning of all landings and spans in houses without an elevator;
• Once a month, carry out wet cleaning of all landings and spans in houses equipped with an elevator;
• Once a month, wash, clean and disinfect all elements of the garbage chute.

Residential renovation expenses

Expenses for the repair of residential premises and intra-apartment engineering equipment, which belongs to the owner of the housing, are not included in the monthly fee. Nevertheless, the managing organization must keep in order and, if necessary, repair the common property located in the apartment.

The managing organization is obliged:

• maintain and repair risers of cold and hot water supply and sewerage;
• monitor the performance of ventilation systems;
• in apartments with gas stoves, regularly check the safety of the gas equipment installed in the apartment;
• ensure the smooth operation of the heating system, repair equipment if necessary;
• monitor the condition of the walls of the house, carry out repairs, including major repairs, if the damage occurred due to the fault of the managing organization.

Expenses for current repairs of common property in an apartment building

The managing organization is obliged:

• maintain and repair water supply and sewerage systems;
• monitor the performance of fire-fighting automation and smoke removal systems;
• in houses with gas stoves, regularly check the safety of the gas supply system;
• ensure the smooth operation of the heating system and internal engineering systems and equipment, timely eliminate emergencies;
• repair the roof.

Work to stop leaks due to a roof malfunction is carried out by the managing organization during the shift, minor repairs of the roof are carried out under favorable weather conditions during the day, the change of roofing up to 50% is carried out at the expense of current repairs.

Overhaul costs

The decision to carry out a major overhaul of the common property is made at the general meeting owners. Organizational and informational support in holding a general meeting can be provided by the district council.

Note

The state program of the city of Moscow "Housing" for 2012-2016. subsidies are provided from the budget of the city of Moscow for the overhaul of the common property of owners of premises in apartment buildings in Moscow with shared financing of expenses at the expense of the owners of premises in apartment buildings. Subsidies are received by HOAs, housing cooperatives, and managing organizations. Participation and control by residents is the key to a quality repair.

The general meeting of owners decides:

• on the overhaul of the common property of the house;
• on equity financing of repairs at the expense of the owners of premises in the house.
• approves the types, volumes and terms of work;
• approves the preliminary calculation of the cost by type of work;

Managing organizations apply for a subsidy to the Capital Repair Department (DKR) of the city of Moscow. The procedure for granting subsidies and the composition of the application is determined by the Decree of the Government of Moscow dated December 6, 2011 No. No. 575-PP.

Home management services must be provided in a timely manner and in accordance with the requirements of the Utilities Rules.

Management company income

The income of the management company includes:

• the amount of payments received from the owners of premises in apartment buildings to the managing organization under the agreement on the management of apartment buildings (house management fee);
• funds received from the population in excess of the rent (additional renovation of apartments, installation of sanitary ware or replacement of those who have become unusable due to the fault of residents, etc.);
• funds received from tenants for utilities, maintenance and repairs apartment building;
• funds from intermediary activities (receipt of agency fees from resource-supplying organizations for the collection of utility bills).

In accordance with sub. 14 p. 1 art. 251 of the Tax Code of the Russian Federation, funds of targeted financing do not belong to income, namely:

• budgetary funds allocated for the management of multi-apartment buildings to managing organizations, aimed at equity financing of capital repairs apartment buildings(in particular, budget resources provided by the Housing and Public Utilities Reform Assistance Fund for equity financing of the overhaul of apartment buildings);
• funds of the owners of premises in apartment buildings, received on the accounts of the management company, aimed at financing work on the repair, overhaul of the common property of apartment buildings.

Let us give an example of calculating the cost of services, accounting for income and expenses by the managing organization.

Example

At the general meeting, the owners of the apartment building decided to entrust the management of the building to the Management Company Vostok LLC and concluded a management agreement with it for a period of 3 years.

Under the terms of the contract, the management company, within the agreed period, undertakes for a fee:

• provide services and perform work on the proper maintenance of common property in this apartment building;
• provide utility services to owners of premises and persons using premises in this house;
• carry out current and major repairs of the common property of this house;
• carry out other activities aimed at achieving the goals of managing an apartment building.

The total area of ​​this apartment building is 12,546 m 2 .

The apartment building consists of:

• 204 residential premises - apartments owned by the right of ownership individuals;
• non-residential premises(utility rooms used for storing inventory, located on the ground floor).

The management company concludes contracts with specialized organizations for comprehensive maintenance of an apartment building, which includes:

• maintenance of premises;
• emergency dispatch service;
• garbage collection and disposal;
• sanitary maintenance of common areas and adjacent territory;
• maintenance of engineering networks to the limit of operational responsibility.

Housing and communal services are carried out strictly in accordance with the current regulations on maintenance and repair housing stock based on cost estimates.

The cost estimate for managing an apartment building includes:

1. Expenses under contracts with resource supply organizations for cold and hot water supply, water disposal, electricity supply, gas supply (if any), heating (heat supply).

The procedure for determining the volume of services provided by resource-supplying organizations for cold and hot water supply, sanitation, electricity, heating (heat supply) depends on the presence or absence of metering devices. In our apartment building, communal metering devices are installed. Therefore, the cost of communal services provided is determined as the product of the tariff established for a certain category of consumers by the volume of communal services consumed by them in natural units, in particular:

• water supply - per 1 m 3 of released water;
• water disposal - per 1 m 3 of the discharged waste liquid;
• heat supply — per 1 Gcal of supplied thermal energy;
• hot water supply - per Gcal of thermal energy for heating water, or m 3 supplied hot water;
• power supply - per 1 kWh. released electricity.

2. Expenses for the maintenance of common property in an apartment building.

The total amount of expenses for paying for the services of specialized contractors that perform work on the maintenance of common property in an apartment building under an agreement with the managing organization is reflected. These expenses include:

• removal of household waste;
• territory cleaning;
• cleaning of non-apartment common areas, including garbage chutes;
• maintenance of the local area, including landscaping;
• maintenance and repair of elevators;
• maintenance of engineering equipment and structural elements of buildings;
• maintenance and cleaning of ventilation ducts;
• preparation for winter (insulation of window and balcony openings, replacement of broken glass windows and balcony doors, insulation of entrance doors in apartments and non-residential premises that are common areas).

Let us explain that the engineering equipment in an apartment building includes equipment for water supply, heating, sewerage, power supply, and the main structural elements of the building are foundations, walls, ceilings, partitions, roofs, stairs, windows, doors, balconies.

3. Repair costs.

The total amount of expenses for paying for the services of contractors performing repair and construction and installation work under an agreement with the managing organization is reflected.

Repair expenses include expenses for current (preventive) and unforeseen repairs (work related to the elimination of emergency situations).

Preventive maintenance costs include:

• for the restoration of damaged sections of buildings, foundations;
• Troubleshooting and preventive maintenance of internal engineering systems and equipment (roof troubleshooting, replacement of drainpipes, repair of ventilation, etc.);
• repair and restoration of destroyed sections of sidewalks, paths, blind area of ​​fences, sheds for containers, garbage bins.

4. The cost of major repairs.

The amount of expenses for paying for the services of contractors performing major repairs is reflected.

Major overhaul involves the replacement of:

• engineering equipment systems;
• individual elements of load-bearing building structures of an apartment building.

5. Costs of the managing organization.

Management expenses include:

• material costs;
• labor costs;
• depreciation expenses;
• other expenses associated with the provision of services for the management of an apartment building.

As part of material costs the managing organization takes into account the costs of:

• the acquisition of raw materials, materials, fuel, inventory and household supplies used in the process of providing services for the maintenance of an apartment building;
• payment for the rent of non-residential premises occupied by the managing organization;
• utilities consumed by the managing organization;
• transport services;
• other expenses.

In the expenses of the managing organization for the remuneration of employees the costs of remuneration of employees of the managing organization involved in concluding contracts with contractors, specialized and resource-supplying organizations, accruing and collecting payments, conducting claims work, and performing other functions for managing an apartment building, in accordance with the approved staffing table, are taken into account.

As part of the cost of depreciation equipment of the managing organization used in the process of providing services for the management of an apartment building, depreciation deductions are taken into account for fixed assets on the balance sheet of the managing organization.

AT other expenses the managing organization reflects expenses that are not included in the following:

• deductions for insurance premiums employees of the managing organization to off-budget funds;
• payment for bank services;
• payment for consulting, information, consulting and audit services;
• costs associated with the training and retraining of personnel;
• payments for compulsory insurance property, civil liability, certain categories employees in accordance with the procedure established by the legislation of the Russian Federation;
• taxes, fees, payments and other deductions established by the legislation of the Russian Federation;
• other expenses.

Expenses in accounting are reflected in accordance with the provisions accounting policy management company, developed in accordance with the requirements of accounting regulations:

• Federal Law No. 402-FZ of 06.12.2011 (as amended on 04.11.214) “On Accounting”;
• Chart of accounts accounting financial and economic activities of organizations and Instructions for its application, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n (as amended on November 8, 2010);
• Regulation on accounting "Expenses of the organization" PBU 10/99, approved by Order of the Ministry of Finance of Russia dated 05/06/1999 No. 94n (as amended on 04/27/2012).

Costs are divided into direct and indirect. To direct expenses include:

• material costs;
• expenses for payment of utility services to enterprises of the housing and economic complex;
• expenses for payment of services to contractors providing repair and maintenance services for the maintenance and repair of the house;
• expenses for payment for services to contractors performing construction and installation works for the overhaul of buildings and structures;
• expenses for paying for the services of a single settlement center;
• other expenses related to the management of an apartment building.

Other expenses, including those related to the maintenance of the company's management apparatus, are indirect.

Direct costs are accounted for on account 20 "Main production" as follows:

January 20 - utility bills;

20.02 - expenses for the maintenance of common property in an apartment building;

20.03 — expenses for Maintenance;

20.04 - the cost of major repairs.

In addition, detailing is provided for sub-accounts opened for each type of utility payments (20.01 / “Heating”, 20.01 / “HWS”, 20.01 / “DHW”, 20.01 / “Water disposal”, 20.01 / “Electricity”).

indirect costs, including the costs of maintaining the management apparatus of Vostok LLC, are reflected on account 26 “General business expenses”. Indirect costs are written off on a monthly basis financial results(to the debit of account 90.02).

The accountant prepares monthly cost estimates (below is an example of actual cost estimates for December 2013).

Example forcosting of services

Calculation of the cost of services for December 2013

Services list	Cost Account	The amount of costs for the provision of services, rub.	Scope of Services Provided		Cost of a service unit, rub.
			unit of measurement	Quantity
Heating	20.01/"Heating"
Cold water supply	01/20/"HVS"
Hot water supply	20.01/“DHW”
Drainage systems	20.01/ "Drainage"
Power supply	20.01/"Power supply"
Total utility bills		830 787,14
Home Maintenance Expenses			Rub. per 1 m 2 area
			Rub. per 1 m 2 area
Home control			Rub. per 1 m 2 area
Total expenses incurred		1 179 440,48

Chief Accountant Ivanova Ivanova A. G.

The management company also issues a receipt subsidies from the budget. The amount of accruals of operating costs for owners is reduced by the amount of subsidies provided.

In our apartment building, a family of 4 people receives a subsidy: husband, wife and two children aged 3 and 7. How to get a subsidy:

1. First of all, we will calculate the amount of payment for housing and communal services according to the standard given in Decree of the Government of the Russian Federation of February 21, 2013 No. 146 “On federal standards payment for housing and utilities for 2013-2015" (hereinafter referred to as Resolution No. 146):

147 rub. × 18 m 2 × 4 pers. = 10,584 rubles,

where 147 rubles. - this is a regulated standard for the cost of paying for utilities for 1 m 2 in Moscow, approved by Decree No. 146;

18 m 2 is the social norm of housing area for 3 or more people registered in a residential building.

All income is taken into account, including scholarships, allowances, pensions and additional payments.

In our case, the monthly income of parents is 18,000 rubles. + allowances for children (500 rubles).

The total family income will be 18,500 rubles. (18,000 rubles + allowances for children 500 rubles).

Income per person, respectively, will be:

18 500 rub. / 4 people = 4625 rubles.

3. Calculate the average living wage for a family.

For the calculation, it is necessary to take the living wage indicators approved by the government. In our example for a Moscow family:

• able-bodied population - 11,249 rubles;
• children — 8559 rubles.

Based on these data, we determine the average subsistence level per family:

(11,249 rubles × 2 people + 8559 rubles × 2 people) / 4 people = 9924 rubles.

4. Find the correction factor

To calculate, it is necessary to divide the total family income per person by the average subsistence level per family:

4625 rub. / 9924 rub. = 0.47.

5. Determine the percentage of payments for housing and communal services from the total income.

For the calculation, it is necessary to multiply the correction factor by the standard of the maximum allowable share of citizens' own expenses for paying for housing and utilities in the total family income, which is approved by the Moscow government.

The size of the compensation standard of the city of Moscow is set:

• for families living alone citizens with, respectively, an average per capita income and an income of more than 600, but not more than 1,500 rubles. per month - 3%;
• for families living alone citizens with, respectively, an average per capita income and an income of more than 1,500, but not more than 2,000 rubles. per month - 6%;
• for families living alone citizens with, respectively, an average per capita income and an income of more than 2000 rubles. per month - 10%.

Therefore, for our example, the percentage of payments is equal to:

0.47 × 10% = 4.7%.

6. Set the amount of the maximum possible payment for utilities.

To do this, we multiply the total family income by the percentage of payments for services from total income:

18 500 rub. × 4.7% = 869.50 rubles.

7. We calculate the amount of the subsidy for the payment of housing and communal services.

The amount of payment for housing and communal services according to the standard (clause 1) minus the amount of the maximum possible payment for services:

RUB 10,584 - 869.50 rubles. = 9714.50 rubles.

_____________________

Formation of prices for the services of the management company

The amount of payment for the maintenance and repair of an apartment building is formed according to the following list of works and services:

1. Management of an apartment building:

• implementation of planned supervision and control over the technical condition of objects transferred to management, ensuring their maintenance and repair in accordance with the current regulatory and technical requirements;
• organization of work on the inspection of objects in order to determine their technical readiness for operation (including seasonal), the need for current and major repairs;
• planning work on the maintenance and repair of objects transferred to management;
• financial and technical resource planning;
• implementation of systematic control over the quality of services, work of contractors and the fulfillment of other contractual obligations, adjusting the amount of payment for services in the direction of its reduction if they are of inadequate quality;
• financing of works and services of contractors (participants in the process of production of works, services) in accordance with the concluded contracts and taking into account penalties for inadequate quality of works and services;
• conducting technical documentation on objects transferred to management;
• work with the population, including consideration of appeals and complaints about the quality of service;
• performance of dispatching functions for receiving applications from the population;
• implementation of contractual and legal activities;
• organization of work on the receipt, calculation and accounting of payments from tenants and owners of premises, collection of payment arrears, including for utilities in accordance with concluded contracts for the supply of utilities.

• sanitary maintenance of the household (cleaning of non-apartment common areas, adjoining territories, deratization and pest control; fire prevention measures);
• care for elements of external improvement;
• removal and utilization of municipal solid waste;
• maintenance of residential buildings (carrying out partial inspections of elements of a residential building, elimination of minor malfunctions during partial inspections, as well as at the request of the population);
• maintenance, technical certification and diagnostic examination of elevators;
• preparation of a residential building for operation in the spring and summer;
• preparation of a residential building for operation in the autumn-winter period;
• maintenance, inspection, adjustment and adjustment of engineering equipment systems serving more than one residential premises: ventilation, cold water supply, sewerage, hot water supply, central heating, power supply;
• maintenance and cleaning of chimneys, gas ducts and ventilation ducts;
• maintenance, technical diagnostics and inspection of gas supply systems that are part of the common property of an apartment building and ensure the operability of equipment for more than one dwelling (except for in-house gas equipment - stoves, gas water heaters);
• maintenance of green spaces.

3. Maintenance— a set of construction, organizational and technical measures to eliminate malfunctions (restoring performance) of building elements and maintain a normal level of performance.

Utility costs are determined by citywide rates. The price of the management company's service, agreed with the owners of the apartment building, is approximately 5-8% of the costs of maintaining and repairing the apartment building (an example is presented in Table 2).

Table 2.Prices for the services of a management company
Services provided to consumers	Service price, rub. per 1 m 2 area
Maintenance of engineering equipment and structural elements of buildings
Cleaning of ventilation ducts and chimneys
Fire fighting measures
Collection, removal and disposal (burial) of MSW and KGM
Services of the ERC
Total home maintenance costs
Profit
Repair
Unforeseen repairs
Preventive maintenance
Total repair costs
Profit
Selling price for repairs

Utility payments are calculated on the basis of a single receipt of the established form. The owners transfer the rent to the account of the management company. The management company concludes an agreement on the accrual and collection of payments from the owners of the premises with the center for utility payments. The management company owns the rights to the program for calculating housing and communal services. According to the barcode of the receipt, the accountant receives complete information about the cash flow and all data about the owner. Contracts with resource supply organizations provide for remuneration to the managing organization for collecting funds from the public.

Example

Let's continue with our example.

In the contract for the supply of public services, concluded between the managing organization and the resource supplying organizations, there is a clause according to which the amount of remuneration of the managing organization for services to the population, the collection of payments from the population under the contract is 4% of the transferred amount.

In December 2013, the management company submitted payments to the owners in the amount of RUB 1,159,991.18:

• for utilities - 830,787.14 rubles;
• for home maintenance services - 258,447.60 rubles. (12,546 m 2 × 20.60 rubles);
• to cover the costs of current repairs - 75,276 rubles. (12,546 m 2 × 6.00 rubles).

At the same time, in December 2013, the settlement account of the management company received:

• utility bills - 650,000 rubles;
• payment for reimbursement of expenses for maintaining the house - 240,000 rubles;
• payment for reimbursement of expenses for current repairs - 70,000 rubles;
• cash from the budget - subsidies - 50,000 rubles.

From the money received:

• paid to suppliers - resource-supplying organizations - 630,000 rubles;
• paid to contractors for the maintenance and current repairs of the house - 300,000 rubles;
• transferred to the SRC for service - 20,000 rubles;
• commission fee - 25,200 rubles. (630,000 rubles × 4%).

___________________

VAT and income tax on the income of the management company

VAT

The letter of the Federal Tax Service of Russia dated March 15, 2013 No. AS-3-3/904 states that the sale of utility services provided by managing organizations responsible for servicing in-house engineering systems is not subject to VAT in the following cases:

• utilities purchased from utilities, electricity suppliers and gas supply companies;
• management companies provide services at the cost of acquiring them from organizations of the housing and communal complex.

Important!

norms tax code The Russian Federation does not provide for exemption from taxation of works (services) for the maintenance and repair of common property in an apartment building, performed by management companies on their own. Consequently, operations for the performance by the managing organization of work on the maintenance and repair of the common property of an apartment building on the basis of paragraph 1 of Art. 146 of the Tax Code of the Russian Federation are recognized as objects of taxation for VAT.

Example

In our case, the objects of VAT taxation will be the following income of the management company:

• commission fee in the amount of 25,200 rubles, including VAT 3,844.06 rubles;
• payment for house maintenance services in terms of the difference between the prices for the purchase of services from organizations of the housing and communal complex and the price for the sale of these services to the owners of an apartment building;
• payment for current repair services, since these works were performed by a non-specialized organization, in the amount of 75,276 rubles, including VAT of 11,482.77 rubles.

The register for calculating the amount of VAT payable to the budget for services for the maintenance of an apartment building is presented in Table. 3.

Table 3. Register for calculating the amount of VAT payable to the budget for services for the maintenance of an apartment building
Type of income	unit of measurement	Quantity	The price of services of special enterprises of housing and communal services	Selling price of the management company	VAT taxable base (column 5 - colum 4) × gr. 3	VAT amount (18% × group 6)
	rub. per 1 m 2 of total area
Total					19 697,22

Total VAT charged on the sale of services in December 2013:

(3,844.06 rubles + 11,482.77 rubles + 3,545.50 rubles) = 18,872.33 rubles

The amount of VAT accrued on sales is reduced by the amount of VAT accepted for offsetting to the budget for the work performed by the contractor repair work. In total, the contractor performed work for the amount of 82,163.75 rubles, including VAT of 12,533.45 rubles.

So, in December 2013, the amount of VAT payable to the budget will be:

(18,712.33 rubles - 12,533.45 rubles) \u003d 6338.88 rubles.

____________________

income tax

In accordance with Art. 247 of the Tax Code of the Russian Federation as an object of taxation by income tax for Russian organizations profit is recognized as the difference between income received and expenses incurred.

The income of the management company for tax purposes is the amount of payments presented to the owners for payment (utilities, for the maintenance of the house and current repairs) received from the owners of the premises under the contract for managing an apartment building, as well as a commission.

Targeted revenues from the budget (in our example, these are subsidies) are not recognized as income, provided they are separately accounted for.

Expenses for taxation purposes are recognized as documented, justified expenses (clause 1 of article 252 of the Tax Code of the Russian Federation) incurred by the management company in the course of carrying out house management activities. Such expenses include the costs of paying for the services of specialized resource-supplying and contracting organizations, the costs of managing a house (wages of the staff of the management company, deductions to off-budget funds, depreciation, other expenses).

When calculating income tax, the amount of VAT accrued on the sale of services is deducted from income.

Example

We calculate the income tax of the managing organization (Table 4).

Table 4. Calculation of income tax of the managing organization
Type of income/expense	Amount, rub.	Reflection in accounting registers	Reflection in registers tax accounting
Payment for utility bills		90.01/1 "Utility payments"	"Income for utility bills"
House maintenance fee
Maintenance fee		90.01/2 "Services for the maintenance and repair of the house"	"Income for services for the maintenance and repair of the house"
Agent's commission		90.01/3 "Agent's fee"	"Income from the received agency fee"
Total income	1 189 710,74
The amount of VAT charged on sales income	18 872,33	68.4 "Calculations for income tax"
Utility bills		20.01 "Costs of utility bills	"Utility bills"
Home Maintenance Expenses		20.02 "Expenses for the maintenance of common property in an apartment building"	"Expenses for the maintenance of common property in an apartment building"
Maintenance costs		20.03 "Expenses for current repairs	"Expenses for current repairs"
Home management expenses		26 "General expenses"	"Indirect costs"
Total expenses	1 179 440,48
The tax base	8601,59 (1 189 710,74 - 18 872,33 - 1 179 440,48)
Income tax amount

As you can see, in December 2013 the organization received a loss, which means that income tax is not paid.

________________

At present, the management of apartment buildings in the public services market is in demand and is being intensively developed. New management companies are emerging, competition is growing. The competitiveness of a management company can primarily be affected by the quality of services provided and reasonable prices, so it is important to correctly allocate costs and areas of responsibility.

Shop and general operating expenses.

This cost item is complex, it includes:

2) social insurance contributions;

3) expenses for all types of repairs of production equipment, structures, buildings, inventory;

4) other shop and general operating expenses.

1) The annual wage fund (for 11 months) of shop and general operational personnel is 529 thousand rubles. After the reconstruction, it will not change.

2) Social contributions in the amount of 38.5%:

0.385 * (ZP + item 1) = 0.385 * (1645 + 529) = 837 thousand rubles.

3) Repair fund:

0.3 * Apv = 0.3 * 9862 = 2959 thousand rubles

4) Other expenses in the amount of 10%:

0.1 * (item 1 + item 2 + item 3) = 0.2 * (529 + 837 + 2959) = 865 thousand rubles

Total shop and general operating costs will be:

C \u003d 529 + 837 + 2959 + 865 \u003d 5190 thousand rubles.

6. General business expenses.

OHR \u003d 0.2 * (M + E + ZP + Apv + C), thousand rubles

where M is the cost of materials, thousand rubles;

E - electricity costs, thousand rubles;

ZP - wage costs, thousand rubles;

Apv - depreciation for full recovery, thousand rubles;

C - shop and general operating costs, thousand rubles.

OHR \u003d 0.2 * (83 + 2484 + 1645 + 9862 + 5190) \u003d 3853 thousand rubles

Expenses for the maintenance of intra-house networks.

The costs of maintaining intra-house networks are taken at a rate of 1% of the OHR:

Psvds \u003d 0.01 * 3853 \u003d 39 thousand rubles

The total amount of annual operating costs is summarized in the table.

Expenditures	Annual operating costs, thousand rubles	unit cost services,	cost structure,
materials
Electricity
Production worker salary
Depreciation deductions
Workshop and general operating expenses
General running costs
Costs for maintaining intra-house networks

The unit cost of services is defined as the quotient of the sum of all annual operating costs divided by the number of services sold for the same period:

Court \u003d Sp / Q \u003d 23156/13901 \u003d 1.7 rubles / m3.

Technical and economic indicators of the project

1. Annual productivity of the system after reconstruction - 13901 thousand m3/year;

2. Increase in annual productivity - 8872 thousand m3/year;

3. Capital investments in the reconstruction of the system - 29106 thousand rubles;

4. Specific capital investments - 3.28 rub/m3;

5. Capital investments in the reconstruction of the OS - 13,050 thousand rubles;

6. OS productivity increase - 24308 m3/day;

7. The cost of building a unit of daily capacity - 540 R/m3*day;

8. The cost of building a sewer collector - 8389 thousand rubles;

9. The length of the collector - 3715 m;

10. The cost of building 1 pm collector - 2.26 thousand rubles / pm

11. Annual operating costs of the system - 23156 thousand rubles;

12. The cost of 1 m3 of discharged and treated waste water is 1.7 r/m3.

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At all stages of its development, man was closely connected with the outside world. But since the emergence of a highly industrial society, the dangerous interference of man in nature has increased dramatically, the scope of this has expanded ...

Cost estimates for these expenditures are developed to determine the planned indicators for ODA and OSH.

The estimate of workshop expenses as part of overhead costs takes into account the costs associated with the management and organization of production at the level of the main workshops of the enterprise.

ODA are semi-fixed costs, because they do not directly depend on the volume of output.

5.5.1 Calculation of workshop costs for 2015:

ODA is 1% of the cost.

Table 14

Estimated shop expenses

5.5.2 Calculation of general operating expenses for 2015:

OCR is 1.5% of the cost.

where is the index of workshop and general operating expenses for 2014 (1.064);

index of workshop and general operating expenses for 2015 (1.046).

Table 15

Estimated general operating costs

№ p.p.	Expenditures	Amount of expenses, thousand rubles
		Fact 2013	Plan 2015
	Funds for insurance
	Public utilities
	Communication services
	Staff training
	Fare
	Other expenses
	Total

1. Tax planning

5.6.1 Calculation of the amount of property tax:

The tax base= residual value of OPF.

where is the price of m 2 of land, rub.;

land area, m 2.

where is the volume of heat energy production, thousand Gcal;

tax rate, rub. per 1 Gcal.

Table 16

Tax calculation

№ p.p.	Indicators	Units	Fact 2013	Plan 2015
	Property tax
	tax rate
	The tax base
	Tax amount
	Land tax
	tax rate
	The tax base
	Tax amount
	Transport tax
	tax rate
	For trucks
	For cars
	Tax amount
	Pollution charges environment
	tax rate
	The tax base
	Tax amount
	Total thousand rubles

G STRONG COMMITTEE OF THE RUSSIAN FEDERATION
FOR CONSTRUCTION AND HOUSING AND COMMERCIAL COMPLEX

CENTER FOR REGULATION AND INFORMATION SYSTEMS
V F I L ISCHNO-COMMUNAL ECONOMY

F UNEDAL CENTER FOR PRICE AND TARIFF POLICY
AT F And PERSONAL-COMMUNAL CHO WHA YSTVE

METHOD AC II RECOMMENDATIONS
BY DEFINITION LE NIYU NOR MAT IVOV
TOTAL OPERATING COSTS
IN TAR IFAH ON CONTENT E AND REPAIR
Dwellings NOGO FUND

Moscow in a

2003

1. Basic provisions

1. 1. Methodological recommendations for determining the norm wow general operating costs in the tariffs for the maintenance and repair of the housing stock (hereinafter the Method sky recommendations) on make it possible to determine, as a value, the general operational x expenses, which is one of the main components of the cost and works on content and yu and repair of housing stock.

1. 2. Methodological recommendations are the basis for the development and approval of the body ami local self-government and i normative method and x pricing documents formations, formations " transparent" and justifiably of the cost structure of soda works neighing and repair lived search fund.

1. 3. Methodological recommendations are intended for owners of the housing stock, organizations, busy content and remo ntom wil isch fund, unaffiliated apart from organizational and legal forms, and regulatory authorities ir an y t arifs.

1. 4. In their methodological recommendation qi yah under general exploit rental costs means the total management costs, service and authority from qi and works on content yu and repair of the housing fund.

1. 5. When determining the cost of maintenance work and repair of housing th fund of the customer and the contractor have the right to establish various e methods defined and the values ​​of general operating costs:

n normative method (based on their normative value);

cal method cool and rationing of expenses by items costs.

1.6. General operating races x odes include the following based on nye groups of expenses:

Adm and n istrativno-economic expenses;

Raskho d service manual workers in production;

Orga expenses bottom a tion of work;

Others and General operating costs.

1. 7. In method and ical recommendation economic justification of the value of us general operation ion costs of production and tsya on the basis of population and labor, material and financial owl norms and norm willows.

1. 8. List no costs, include s in normative general operation ny expenses, given den in app.

2. Determining the amount of general operating costs

2.1. Determination of standard general operating costs

2. 1. 1. The normative value of general operating costs is determined as a percentage of the wage fund of workers involved in the maintenance and repair of the housing stock and dependence t from the total area and serviced housing stock.

2. 1. 2. Recommended value of the standard for general operation x costs is from 70 to 10% of the plan wage fund and working them, including following by main groups expenses:

A d ministrative and economic expenses from 58 to 90%

Expenses for servicing production workers from 5up to 7%

Orga expenseswork reduction from 5 to 9%

Others and The general operating costs are from 2 to 4%.

Etc and this to the payroll fund they include all types of deductions for incentive and compensation rubbing character, paid willows at the expense of cost and in accordance with applicable law.

2. 1. 3. On the value of the standard for general operating expenses other than general th area and housing background yes, technical influence ristic and residential buildings (number of storeys, wall material, degree l landscaping and etc.), which can be additionally taken into account in the form of amendments coefficients.

AT table ice. at general operational x expenses in depend bridge and from the total area and serviced housing stock.

Table ic a 2. 1. 3.

About shcha I am the square alive eat wow well and l f onda, you s. m 2	Norm a total operating costs, in percent from the payment fund tr da slave of the eyes
	AT with him	in t. h.
		a d ministrativno-economic expenses	maintenance costs for production workers	organization expenses work downgrade	other and General operating costs
Over 700	70 - 79	58 - 64	5 - 6	5 - 6	2 - 3
700 - 351	80 - 89	67 - 73		6 - 7
350 - 101	90 - 99	75 - 81	6 - 7		3 - 4
Less than 100	100 - 110	83 - 90		8 - 9

2. 2.1. When using method of calculation general operation nye costs are determined are based on the data of statistical and accounting reports and taking into account their dynamics for a number of years and planned in planning period and changes.

2. 2. 2. Exemplary list List of documents to determine the value of the general operating costs of the met once calculated according to article cost pits are given in the appendix ii .

2. 2. 3. Example of calculation ranks of general exploitation tsio nn x cost method ka lkul and cost items pr shown in the appendix.

Appendix 1

List of costs included in general operating expenses

1.Admin istrativno-hoz Yay fixed costs:

1.1.Labor costs, accrual of incentive and compensatory character, includ ing after Production Award These results, bonuses to tariff rates and salaries for professional excellence, high achievements in work, and work at night name, for combining professions, etc., employees of the administrative and business staff:

1.1.1. Employees of the administrative apparatus (managers, specialists and other employees);

1.1.2. Employees performing operations active management of the operation and current repair of the housing stock (heads of ast ka, engineers, craftsmen, technicians);

1.1. 3. Workers providing housekeeping services to employees of administrative premises (room cleaners, cloakroom attendants, etc.).

1. 2. Social contributions Waiting for installed n th legislature the first norms from the costs of wages of the specified categories and workers (contributions to the pension fund, to the mandatory health insurance fund, to the social insurance fund, etc.);

1. 3. P expenses for secured Uninterrupted activity of the administration of the administrative and economic facilities ing staff:

1. 3. 1. Why in the body graph n s and telephone races moves, maintenance costs and e and operation of telephone stations nts , switches, installations d ispe tcherskoy, rad io - as well as fax and mile, satellite th and others in id connections and, and used for management organization lenght, expense s for the rental of these funds in connection and silt and to pay for relevant services delivered other organizations iyam and under contracts;

1. 3. 2. Maintenance and operating costs tatsiya computer technology and, and used for management ia and find more on the balance sheet of the organization tion , as well as the costs of payment corresponding sch their works, services performed under contracts;

1. 3. 3. T and postage costs,maintenance costs ie and operation of office equipment;

1. 3. 4. Acquisition costs office supplies accessories, bl Ankov at the couple, about accountability and others x documents, period ical publications necessary for access and production goals and management of the enterprise, for the acquisition of technical or literature, bookbinding;

1. 3. 5. Expenses for business trips and employees in departments, including employees in departments management of departments and employees in, serving their office to new vehicles, in accordance and with the norms established by law (costs for the worker's round trip a, renting a house puppy, per diems, registration, issuance in from etc.);

1. 3. 6. Legal fees kih, informational and other taxmeadow according toin no stvii with concluding Che these agreements, n directly n but St. yaz data from pro from vods t pto product c and and (works,services), caused in l en technologists and e th and org a n and h a tsie th about and silt production and on the P equal now x on security h en and e conditions th eff e kt and clearly functional and about neither ditch neither I am orga neither zats ai in c spruce;

1.3. 7. Expenses n and payment for audit services, with knitted us X with validation and accounting th (financial) report tn about sti, in accordance ai with de th I swear sch them for to on the giver b stvom;

1.3.eight. Preds t a vit ate b office expenses associated with and cial b reception m ohm and serviced ie m present in and tel dru gi x organi h actions, at I frequent cabbage soup x in negotiations in c ate I x y st ano in linen and I and support neither i mutual cooperation ich nature,and that to same at cha stn and kov, arrived them on the h asedan and e board director about in (right l e nia ) silt and RU to ovo d I sch his body,not h avis and mo from venue specified n wow and yat and i, as well as the costs of in eden and yu ofi c ial b nogo pr ie ma (breakfast, lunch,and l and other analogue and many events and yatiya) dl Yauka zan us x persons, tr en sports equipment h e n no delivery and this and x l and c to the place of conduct neither I am representative to th m e ropr and I tiya and (il and ) meeting n ia of the governing body G ana and reverse n about,buffet service and van and e in in negotiation time, payment G translation chi cov, not co hundred crate them state body and behind qi and, by secured and yu translation during the audition d adjudication d puters ki x measure and I t and th ;

1. 3. 9. Zatra t s by content and Yu and repair ext environment d stv ai nwe nt arya general eq spl at atats and about nn about rut assignee nia (back neither th, facilities, transmission n th device th stv, courtyard terraces and torus and th, warehouse to their pome sch en and th,organization tions (b e from warehouse and x pom e more ny on d ra h divided uy ) ,including cargo b borrowed equipment n ie, by G R at zoch n o-time G R at zoch us e mash in s and equipped and e for service zhi van and i warehouse ovetc.):

- the cost of lubricating, cleaning, etc. mat ep and aly, inventory a r and equipped and e for at b orcs premises neither th, for water supply and e,ka n al and behind c yu and uda l e neither e waste,uh electro uh nerg july for lit and i p about bag e n uy and t e pp it op ai org ani behind c ii and also mater and ala, equipped and e etc and burs for with thing neither I;

- heating costsand e and in entilyats and yu (cond iti is he and ditch neither e air at ha) pome sch e ny ;

- behindt ra t s on in h me puppies f wear and repair and nst R mind ov pr oiz waters stv economic and economic and nwe n container.

1. 4. BUT pestilence tees a qi about nn about watch slen and I am in full recovery n ovlen and e fixed assets in accordance e tvwi and with de th existing and m legislation intended for service and control apparatus neither I;

1.5. W technical expenses and maintenance service and refurbishment and repair in common household funds th purpose.

2. R maintenance costs and van and yu work t neither to about in production:

2.1.Preparation costs to oh and retraining to oh staff (including with advanced training and fikats and and personnel) on a contractual basis with an educational and established and pits and .

2. 2. Costs for labor protection and technical and ku safety and :

2. 2. 1. Wear and tear and expenses for the repair and washing of free spe qi al b noah clothes s , special and al n oh shoe and friend and x funds and individually th protection;

2. 2. 2. costs associated n s purchased and I eat first aid kits and honey and kame n then in ;

2. 2. 3. cost b free you d available in previous at see nn s h ako n sponsorship of Ross and ysko th Federa qi and occasions n neutral and zu Yu sch and X in more in , fat,milk, etc.;

2. 2. 4. Expenses n and pr and gain neither e necessary reference and kov and posters on tech and safety ke, warning nyun accidents and about left ny, and also e improved and yu conditions uy labor;

2. 2. 5. Worker training costs and x safer methods a boots and equipment van technical rooms and ke safe n awn;

2. 2. 6. Other expenses provided n ome ncl a that R about th event uy by ocher n e labor and technology h danger n ost and .

2. 3. Maintenance costs neither e service well fucking litters more n uy , including and after with a nita rno-b utovy x room niya and n ve n container, pr units leaving l work and kam.

3. R a org gatherings neither zatsi and works:

3. 1. Expenses for payment of services for protection n e and property,service about storage and fire th with and drove and tions,fire services n about th protection and and us x service G guards n oh deya effectively sti: behind tra t s to pay labor d a and otch and social media and al n needs a bot neither to about in ve before m stv wall about erysipelas e in yi profession and about n al pl a R n about th oh R ana, in t e x case a yah, ko gdao rg a neither h ats ai by mouth en ovlen n ohm order to e provided en oh right im e be in edomst in enna Yu ocher n at,R a gatherings on content nie and from n os prot willows fire n th inventory, equipment d about wa n and I, with P e c clothes, etc.

3. 2. R a sho d s not contained and e and r e mo n t pro and h in odst in e now hm a stersk and x (in parts ra b about t by content a n and Yu and repair and whether schn th fund a ): cost a you n a payment that labor and about t h and slen and I'm on co qi al well well d s r a bot neither to in production stv enn s hm a st e rsk and X,depreciation, repair costs b guns a n and Me and in in e ntar masterfully th .

4. Pro chi e general uh exploitation nye expenses:

4. 1. R a gatherings for duty t spruce and good in ol but e insured and e and business assets I t uy and organi h a tions in accordance with the n for to onod a telst in ohm P in order and in d round and x ra h insured events resolved by law;

4. 2. Credit payments and there banks (for and excluded and I eat loans, tied n s purchased and eat fixed assets, non-mater and real assets), as well as budgetary s m loans,other than loans,issued for investment c and and ;

4. 3. Expenses, communication n nye with pr and gain n right n but used and e program a mm d l I E VM, databases under contracts with in owner, as well as the cost of updating neither e computer programs and database n th, the cost of receiving n no license and y and others;

4. 4. Advertising costs for and factory and myh (purchase n nyh) and ( and l and ) real and goods in (works, services), trademark and zn aka service n ia, including account a sti e in vyst a vkah and fairs. and nistrati in but-hoz yay st in ennog about perso n ala;

H h - norm and clear h and slackness of work n ikov a d m inist ra tivn about-host stv ennogo person n ala;

n - to ol and h e st in o r a bot n iko in a d m inist ra tivn about-host stv ennogo person n ala;

Ts - ta R and fna I one hundred in ka (duty tn oh salary) p a b about t n and to ai -that profession (before falsity) corresponding ve tst in wow more th category;

D - surcharges and allowancesin ki.

On prunits nice ai , eye h weary l ug and on with obsession neither yu and repair of dwellings n th fund of the general P horse 80t s with. m 2 , norm and clear h and slennosti a d m inist ra tivn about-host stv ennogo person n ala composition and la 21people.,of them 4people - working and ki a P pa R ata y P ra in linen and I, 13people - workers, I carry out cabbage soup e oper and explicitly guiding d st in about exploitation ii and flow cabbage soup m repair orishch leg background d a, 4people - working and e, impl e st in laying ho h I th stv enn oh about with l having lived en ie a d m and n and country ti outside P ome sch enii. On the P enterprise d her there is t ar ifn th wage system,tar and financial coefficients qi e n you fit in comfort tare and fnm coefficient iti entam Yedi n oh tar and fnoy with e tki ( at tv. resolution m Rights and Russian government th soon th. Federa tions from 30.03. 2000№ 284), monthly a i t a R and f n aya becoming to and working e go 1 ra h rya d a - 872rub. With these parameters, the annual th payment fund t ores a a d m inist ra tivn about-host stv ennogo person n ala composition and t 627thousand roubles.

1.2. O contributions to social and al n hope to work t n ikov a administrator ra tively th staff (unified th co qi tax) are determined according to wii with dey st in comforts m h akonodate l bs t vom in ra h measure 35, 6% of labor costs, which will be 223.2t ys. rub.

1.3. admin expenses and page a tiv n o-economic personnel are determined according to the accounting h eta based and h specific conditions and th,h akl Yu signed contracts and planned in the planned and clothes and h changes:

- pocht about in o-body G rafsk and e and telephone expenses - 12thousand roubles.

- consumptiond for the maintenance and repair of computer technology and ki - 8,5thousand roubles.

- acquisition costsn no cancellation I Russian goods - 5thousand roubles.

- Ra gatherings n and official to about m andes and rovk and and moved and I work t n and kov - 32thousand roubles.

- payment audand torso ki x services - 96thousand roubles.

- h maintenance costs neither all fixed assets and and general operation inventory nn wow on h on the h eniya - 46thousand roubles.

- depreciationh a c and about n about watch slen and I - 50, 6thousand roubles.

2. Maintenance costs and van and e workers about from vods t wa uch calculated according to accounting data and getting off from con to fixed condition viy , concluded contracts and plans n nyh in the plan neither changeable period n en uy :

- h expenses, connected us e with training and retraining d ditch - 21thousand roubles.

- ocher costsn in labor and technology and ku is safe n awn - 27, 6thousand roubles.

3. org expenses a n and behind qi and work and t s are calculated according to accounting t ersky accounting a isho from to He to re tons x conditions uy , concluding n contractual in and planned changes in the planning period neither th:

- tool costs,and productive th and host in en n th inventory - 19thousand roubles.

- maintenance costsn not prod in related workshops (in terms of maintenance work) n yu and repair whether fund) - 27thousand roubles.

4. Other and e about sch e uh ks P l at a t azio nn accounting expenses and are calculated according to accounting data to accounting based on and h to oncre t conditionally viy , h concluded contracts and planned in the planned and ode and h m e n e ny :

- paymentand obya h voluntary and voluntary insurance n july and property - 2, 8thousand roubles.

- and nemater and al acts willows ov (pr and acquired and e package butt n about th programs - 13, 7thousand rubles, pr and acquired and e l itz enz and and - 2thousand roubles.) - 15 ,7thousand roubles.

5. greatness n a about more uh operator and about now x cost composition in and t 1213, 4thousand roubles.

Etcand planned annual fund of earnings t wages of workers employed with d Yerzhan and eat and repair l seek n th fund - 1150thousand rubles, total uh ks P lua t a c and about now e consumption d we will make 105, 5%of pho n yes wages workers and X.

From the aboveand measure after d ut that when determining the total ee xpl at a t azio n m e todom calculus and cost items led and rank about sch e uh xpl at atazio nn th flow in corresponds to the norm in nym general uh exploitation nn th expenses.

Active Edition from 28.12.2000

Document name	ORDER of the Gosstroy of the Russian Federation dated December 28, 2000 N 302 "ON APPROVAL OF METHODOLOGICAL RECOMMENDATIONS ON THE FINANCIAL JUSTIFICATION OF WATER PRICES AND WASTE DISPOSAL"
Document type	order, guidelines, list
Host body	gosstroy rf
Document Number	302
Acceptance date	01.01.1970
Revision date	28.12.2000
Date of registration in the Ministry of Justice	01.01.1970
Status	valid
Publication	At the time of inclusion in the database, the document was not published
Navigator	Notes

ORDER of the Gosstroy of the Russian Federation dated December 28, 2000 N 302 "ON APPROVAL OF METHODOLOGICAL RECOMMENDATIONS ON THE FINANCIAL JUSTIFICATION OF WATER PRICES AND WASTE DISPOSAL"

2.7. Determination of general operating costs

2.7.1. The article "General operating expenses" is complex and it determines the costs of managing the organization, general running costs, fees and deductions (Appendix 13).

2.7.2. Organizational management costs include:

Labor costs;

Deductions for social needs;

Travel and travel expenses;

Expenses for payment of consulting, information and audit services;

Representation expenses;

Other expenses.

Under the item "Costs for wages" are determined the cost of wages and the reserve for vacations of managers, specialists and employees performing general management functions in the organization of the water supply and sewerage sector: general management, accounting and financial activities, recruitment and accounting of personnel, material and technical supply, supervision and control over overhaul, general office work and housekeeping, organization technical operation water supply systems, environmental protection, labor protection, legal service, maintenance and implementation of automation equipment, technical and economic planning, organization of labor and wages, software and system administration of computer equipment, etc. Labor costs for these categories of employees are determined similarly to the calculation procedure for the item "Labor costs" when determining costs for lifting water (clause 2.2.1.5).

Under the article "Deductions for social needs", mandatory deductions are determined according to the norms established by law from the "Costs for wages" of employees performing general functions of managing the water supply and sewerage organization.

Under the article "Costs for business trips and relocations", the costs for all types of business trips of employees employed by the management of the enterprise are determined on the basis of the norms established by law for inclusion in the cost price, as well as the costs of travel both ways, expenses and lifting expenses when moving management employees and members their families in cases established by the current legislation.

Under the article "Costs for payment for consulting, information and audit services", the corresponding costs are determined on the basis of concluded contracts, directly related to the production of products (works, services), due to the technology and organization of production or aimed at ensuring the conditions for the functioning of the organization as a whole (general production goals) .

Under the article "Representation expenses" the corresponding expenses are determined on the basis of the norms established by law<*>

<*>Norms and regulations

The article "Other expenses" determines the expenses for the organization as a whole (including the expenses of divisions, sections, services): printing, postal, telegraph and telephone expenses, expenses for office supplies and binding work, purchase of reporting forms and documentation, maintenance and service costs means of computer and organizational equipment, communication centers and dispatching communications, the maintenance of administrative buildings and premises of the WSS organization (heating, lighting, water supply, sewerage), the maintenance of cleanliness of these premises, the cost of repairing equipment, buildings, logistics and transport support for administrative activities - management personnel of the organization, including expenses for the maintenance of cars and compensation (within the limits established by law) for the use of personal cars for business trips and other expenses.

2.7.3. The following costs are determined by the element "General business expenses":

Depreciation of fixed assets;

Repair and maintenance of fixed assets for general economic purposes;

Occupational Safety and Health;

Fare;

Personnel training;

Tests, experiments, rationalization and invention;

Payment of interest on loans, loans, bank services;

Other expenses.

Under the article "Maintenance of general operating personnel", the costs of wages, vacation reserve and deductions for social needs of the general operating personnel of the water supply and sewerage organization are determined by functions: organization of the sale and accounting of water consumption by subscribers, organization of repair and maintenance of equipment, control and measuring devices, means of automation, organization of repair and maintenance of buildings and structures, as well as storekeepers, workers carrying out repairs of buildings and premises. The procedure for determining costs for this item is similar to the procedure for calculating costs for similar items of all technological cycles.

The article "Maintenance of buildings, structures and inventory" determines the costs for the maintenance of all fixed assets and inventory for general operational purposes: buildings, structures, transmission devices, adjacent territories, storage facilities (excluding storage facilities of water and utilities organizations), including lifting equipment, loading and unloading machinery and equipment for warehouse maintenance, etc. This article takes into account:

The cost of materials, inventory and equipment for cleaning premises, for water supply, sewerage and waste disposal, electricity for lighting the premises and territory of the WSS organization, as well as materials, equipment and devices for lighting, fire and security alarms;

Costs for heating and ventilation (air conditioning) of premises;

Expenses for reimbursement of depreciation and repair of consumable inventory and other low-value items that are not related to fixed assets;

Expenses for the maintenance of premises provided to organizations Catering, medical institutions directly at the water supply and sewerage enterprise, including the costs of wages and social security contributions for employees who maintain and operate these fixed assets, as well as the costs of heating, ventilation, hot and cold water supply, fuel for cooking and power electricity.

The procedure for determining costs for this article is similar to the calculation of costs for the corresponding elements in other articles.

The article "Depreciation of fixed assets" determines the cost of the full restoration of fixed assets for general economic purposes. The procedure for determining costs for this item is similar to the calculation of costs for similar items of all technological cycles.

Under the article "Repair and maintenance of fixed assets for general economic purposes" the costs for all types of repairs of fixed assets for general economic purposes listed in the article "Maintenance of buildings, structures and inventory" are determined. This article determines the costs if the WSS organization does not create a repair fund. The methodology for determining costs for this item is similar to the calculation of costs for the item "Repair and maintenance of fixed assets" as part of shop costs.

The article "Labor protection" determines the costs of labor protection (non-capital) incurred for general production purposes. These include safety costs (for example, the cost of signaling devices, posters on the territory of the WSS organization), industrial sanitation, etc. The calculation of costs for this item is similar to the calculation procedure for the element "Labor protection" as part of workshop costs.

The article "Transportation costs" determines the costs of the WSS organization for the transportation of workers to and from the place of work in directions not served by public transport. This article is determined in accordance with the concluded agreements with transport companies.

Under the article "Training of personnel", the costs associated with the training and retraining of personnel are determined: for training and advanced training of managerial and operational personnel of a water supply and sewerage organization based on the norms established by law<*>to be included in the cost.

<*>To determine the costs under this article, it is recommended to use the "Norms and standards for entertainment expenses, advertising costs and for training and retraining of personnel on a contractual basis with educational institutions, regulating the amount of attribution of these costs to the cost of products (works, services) for tax purposes, and the procedure for their application", approved by Order of the Ministry of Finance of Russia dated March 15, 2000 N 26n.

The article "Tests, experiments, rationalization and invention" determines the costs associated with invention and rationalization, including the costs of conducting experimental work, manufacturing and testing models and samples for inventions and rationalization proposals, organizing exhibitions and reviews, competitions and other invention and rationalization activities, royalties and other costs.

The item "Maintenance and operation of environmental funds" determines the current costs associated with the maintenance and operation of environmental funds, as well as payment for services of third parties in accordance with the concluded agreements.

Under the article "Maintenance of the fire, paramilitary and guard guards", the costs of wages and deductions for social needs of watchmen, watchmen are determined if the specified work is performed by the security service of the WSS organization, as well as wear and tear of low-value and wearing items, payment for overalls and special shoes categories of workers. In the event that the functions of fire, paramilitary and watch guards are performed by third-party organizations, then the costs are determined under this article in accordance with the concluded agreements.

This article also determines the costs of paying for work on the maintenance of security and fire alarm: for the remuneration of workers employed in the maintenance of security, fire alarms and smoke removal equipment, fire extinguishing, as well as deductions for social needs in the event that these works are performed by employees of the water supply and sewerage organization. If the specified works are performed by outside organizations, then these costs are determined in accordance with the concluded contracts.

Under the article "Payment of interest on loans, loans, bank services" the relevant expenses are determined in accordance with the concluded agreements with financial - credit organizations in the established normative legal acts Russian Federation is fine.

The article "Other expenses" determines the costs of insurance of property for general purposes, depreciation on intangible assets, maintenance of production and technical transport, as well as other general business expenses not provided for by the previous cost items as part of general operating expenses.

2.7.4. The article "Fees and deductions" determines taxes, fees, payments and other mandatory deductions for the organization of the water supply and sewerage sector as a whole, made in accordance with the procedure established by the current legislation.

2.7.5. The distribution of costs under the item "General operating costs" between water supply and sanitation is made proportionally wages workers.