RESOLUTION OF THE MINISTRY OF HOUSING AND PUBLIC UTILITIES OF THE REPUBLIC OF BELARUS

of May 29, 2020 No. 6

About features of financial accounting of the income, expenses and other economic activities on rendering housing and communal services

Based on the paragraph of the fourth Item 6 of article 5 of the Law of the Republic of Belarus of July 12, 2013 "About financial accounting and the reporting" the Ministry of Housing and Public Utilities of the Republic of Belarus DECIDES: No. 57-Z

1. Approve the Instruction about features of financial accounting of the income, expenses and other economic activities on rendering housing and communal services it (is applied).

2. This resolution becomes effective since January 1, 2021.

Approved by the Resolution of the Ministry of Housing and Public Utilities of the Republic of Belarus of May 29, 2020 No. 6

The instruction about features of financial accounting of the income, expenses and other economic activities on rendering housing and communal services

1. This Instruction determines features of financial accounting of the income and expenses by rendering housing and communal services, and also procedure for reflection in financial accounting of payment for use of rent housing, expense recovery for the electric power consumed on lighting of auxiliary rooms and operation of the equipment in apartment apartment houses, the organizations performing operation of housing stock and (or) providing housing and communal services, except for the organizations of system of the Department of Energy, non-profit organizations (further, unless otherwise specified, - the housing and public utilities organizations).

2. For the purposes of this Instruction the following terms and their determinations are used:

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