RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of July 10, 2006 No. 955

About approval of the Procedure for forming of rates for production, transportation, delivery of heat energy and service in centralized heating and supply of hot water

The Cabinet of Ministers of Ukraine decides:

Approve the Procedure for forming of rates for production, transportation, delivery of heat energy and service in centralized heating and supply of hot water which is applied.

 

Approved by the resolution of the Cabinet of Ministers of Ukraine of July 10, 2006, No. 955

Procedure for forming of rates for production, transportation, delivery of heat energy and service in centralized heating and supply of hot water

I. General questions

1. This Procedure determines the mechanism of forming of rates for production, transportation, delivery of heat energy by the companies of the sphere of heat supply and provision of services for centralized heating and supply of hot water.

This Procedure is not applied to forming of rates for production of heat energy by combined heat and power plants, thermal power plants, nuclear power plants, cogeneration installations and those which use nonconventional or renewable energy resources.

2. In this Procedure terms are used in such value:

two-part rate - rate for production, transportation, delivery of heat energy and service in centralized heating and supply of hot water which consists of annual subscriber fee (maintenance cost of unit of thermal loading of object of heatconsumption) which compensates rate conditional constant component, and costs of unit of the realized heat energy, services of centralized heating and supply of hot water which compensates conditional and variable part of rate;

economically reasonable planned costs - costs which planning is performed with observance of requirements of standards, standard rates, regulations, production schedules;

the straight-line rate - the cost of unit of the realized service which is determined by one rate and is not distributed on conditional and variable and conditional and permanent speak rapidly;

operating activiies - the main activities of the company, except investing and financial activities;

planned production cost of heat energy, services in centralized heating and supply of hot water - direct material expenses, direct expenses on compensation, other direct expenses, the variable general production and fixed distributed general production expenses;

the complete planned cost of services in centralized heating and supply of hot water - economically reasonable costs of the companies, including costs on operating activiies, the finance costs connected with the main activities;

the complete planned cost of heat energy - economically reasonable costs on production, transportation and delivery of heat energy, including costs on operating activiies, the finance costs connected with the main activities;

rates for heat energy - monetary value of costs on production, transportation (including costs on transportation through networks which belong to other consumers before balance sheet delimitation of networks), delivery of 1 Gcal of heat energy taking into account investment and other components which are determined according to the techniques developed by Ministry of Construction;

rates for provision of services on the centralized otopleniyustoimost of provision of unit of service in centralized heating of the corresponding quality calculated on the basis of economically reasonable planned costs taking into account the planned profit and the value added tax;

rates for provision of services on centralized delivery of hot water - the cost of provision of unit of service in centralized delivery of hot water of certain quantity and the corresponding quality calculated on the basis of economically reasonable planned costs taking into account the planned profit and the value added tax;

conditional constant component - component of two-part rate which includes the expenses of the company connected with need of support in working order of sources of heat energy, thermal networks and the heatconsuming installations and also the part of profit calculated according to Item 97 of this Procedure;

conditional and variable part - component of two-part rate which includes the expenses which are directly connected with amounts of consumption of heat energy, services in centralized heating and supply of hot water and also the part of profit calculated according to Item 97 of this Procedure.

3. Rates are created for three categories of potrebiteleynaseleniye, budgetary institutions, other consumers. Each category of consumers is determined based on economically reasonable expense allocation, connected with provision of services.

3-1. Expenses which do not join in gross expenses or exceed the sizes determined by the Law of Ukraine "About the taxation of profit of the companies", do not join in calculation of rates.

3-2. Regulation of expenses and losses of resources is performed according to regulations and instructions for regulation of fuel consumption and heat energy on heating of residential and public constructions, and also on economic and household requirements.

Authorities which are authorized to establish (to approve) rates, can determine additional categories of consumers provided that profitability level for such categories of consumers is created taking into account requirements of Item 24 and does not exceed 50 percent.

The religious organizations pay the provided services in the rates established for the population.

II. Production, transportation, delivery of heat energy Forming of rates for heat energy

4. Forming of rates by the companies which perform production, transportation and delivery of heat energy (daleepredpriyatiya) is performed according to annual plans of production, transportation and delivery of heat energy, economically reasonable planned costs determined based on the state standard rates (regulations) of costs of resources, technical and economic calculations and estimates, rates of taxes and fees (obligatory payments) and the prices in the planned period, the producers of industrial output determined based on forecast price indexes.

5. The annual plan of production, transportation and delivery of heat energy prepares based on the signed purchase and sale agreements of heat energy taking into account technical and economic factors, in particular such as:

growth in volumes of production, transportation and delivery of heat energy as a result of economic development of the settlement, implementation of measures for decrease in the cost level on technological requirements and losses of heat energy, accomplishment of regional programs of equipment by metering devices of production and consumption of heat energy, increase in requirements concerning economy of fuel and energy resources;

increase in technological level of production processes, transportations and deliveries of heat energy by implementation of the measures directed to automation and mechanization of production, application of progressive energy-saving technologies;

increase in level of production organization and improvement of working conditions by enhancement of operational production planning, management systems, material logistics of economic activity.

6. Costs planning for their inclusion in the complete planned cost of heat energy is performed taking into account costs on operating activiies, the finance costs connected with the main activities.

On operating activiies join in the planned costs:

the planned cost of the realized heat energy;

administrative costs, costs on sale of heat energy and other operating costs.

7. Costs planning is performed using regulatory method. The size of costs is determined based on the state and industry standard rates of use of fuel, the electric power, materials, regulations and quotations by compensation, standard rates of costs on management and servicing of production.

Costs which objective regulation is impossible, are planned taking into account actual costs for previous year, the forecast of price indexes of producers of industrial output and based on the planned estimates.

Planning of expenses on compensation of employees of the company is performed according to the list which is attached to this Procedure, taking into account provisions of General, industry agreements and the collective agreement.

8. Calculation of cost of heat energy is performed per year with quarterly breakdown and taking into account seasonal fluctuations.

9. The companies apply the two-part rates for heat energy approved in accordance with the established procedure.

10. In case of change of rates of taxes and fees (obligatory payments), the size of minimum wage, rent rates (on subjects to production appointment), other obligatory payments and charges, the prices and rates for fuel and energy and material resources for compensation in full of costs on operating activiies rates for heat energy are reviewed in the procedure established by the legislation.

 

The complete planned cost of heat energy

11. The planned cost of the realized heat energy joins direct material expenses, direct expenses on compensation, other direct expenses, the variable general production and fixed distributed general production expenses and unallotted fixed general production expenses.

12. Direct material costs the costs connected with are included:

fuel use (gas, fuel oil, coal, etc.) and electric power. The costs connected with use of fuel and the electric power are determined based on current prices (rates) for fuel and energy resources, but not high prices which developed in the corresponding market. In calculation of the costs connected with electricity use for technological requirements costs for technologically harmful circulation of the electric power caused by electromagnetic imbalance of electroinstallations between sources of electric utility service and receivers of alternating electric current (in case of lack of metering devices the size of its capacity is determined according to standard rates) are also considered;

compensation of normative thermal losses in thermal networks and other technological requirements determined according to standard rates (regulations);

use of heat energy which is acquired at other companies according to the signed agreements (costs are planned proceeding from the normalized amounts of heat supply and the prices of the companies suppliers);

use of cold water according to standard rates (regulations) approved in accordance with the established procedure for technological requirements (feed and filling of networks, regeneration of filters, chemical preparation, etc.), and also for supply of hot water in open systems of heat supply according to standard rates and taking into account costs on its chemical preparation;

use of materials, spare parts, the purchased components, semifinished products and other material resources necessary for ensuring engineering procedure (costs are determined based on regulations of use of such resources and current prices (rates) except for material costs transferred for conversion).

13. Direct costs on compensation are included:

costs on base pay of production personnel which activities are directly connected with engineering procedure of production, transportation and delivery of heat energy which are determined proceeding from personnel number by the staff list, the tariff charges (salaries), price-work quotations established at the company for working and official pay rates for heads, specialists, technical employees;

costs on the additional salary of production personnel which are determined proceeding from the amount of the established surcharges, allowances, other incentive and compensation payments which according to subitem 5.6.1 of article 5 of the Law of Ukraine "About the taxation of profit of the companies" join in gross expenses, the awards connected with accomplishment of production tasks and functions, payment of unfinished time.

14. Other direct costs are included:

fees on obligatory national social insurance for production personnel;

depreciation of the main production means, other non-current tangible and intangible assets of production appointment;

the production costs which are directly connected with specific cost object.

The amount of the depreciation charges for calculation of rate is determined taking into account movement of fixed assets, other non-current tangible and intangible assets of production appointment in the planned period.

Calculation of fixed asset depreciation, other irreversible tangible and intangible assets of the companies is performed according to the Law of Ukraine "About the taxation of profit of the companies".

15. General production costs are included:

1) the costs connected with:

production management, transportation and delivery of heat energy which are determined proceeding from personnel number by the staff list tariff and qualification structure of management personnel of workshops and sites and the tariff charges (salaries) established at the company (the main and additional salary, other incentive and compensation payments which according to subitem 5.6.1 of article 5 of the Law of Ukraine "About the taxation of profit of the companies" join in gross expenses, fees on obligatory national social insurance, payment of official journeys, costs on preparation and retraining of personnel);

content, operation, repair, insurance, lease of fixed assets and other irreversible assets of general production appointment, fire and sentry protection of subjects to production appointment, content of sanitary zones, the fee of other specialized enterprises connected with performance of works which are referred to production process, transportations and deliveries of heat energy, by development of new capacities and conducting planned inspections of condition of the equipment, accomplishment of the scheduled works provided by project technical documentation;

heating, lighting, disinfection, deratization of production rooms, garbage removal, and the other costs connected with operation of production rooms which are calculated proceeding from amounts of the specified works, services and the prices of them;

servicing of production process and other auxiliary productions (use of the invaluable and fast-worn-out objects, ensuring labor protection, observance of requirements of safe engineering, compulsory insurance of drivers of vehicles, services of other companies, official journeys of workers of repair shops and other auxiliary productions, communication services);

environmental protection;

enhancement of technology and production;

2) the fixed asset depreciation calculated according to the legislation, other non-current tangible and intangible assets of general production appointment;

3) taxes, charges (obligatory payments).

 

Administrative costs

16. Administrative costs the general business costs connected with servicing and enterprise management, in particular with are included:

content of the management personnel and personnel occupied with servicing of administrative infrastructure which are determined proceeding from number by the staff list and the tariff charges (salaries) established at the company (the main and additional salary, other incentive and compensation payments which according to subitem 5.6.1 of article 5 of the Law of Ukraine "About the taxation of profit of the companies" join in gross expenses, fees on obligatory national social insurance, payment of official journeys, costs on preparation and retraining of personnel according to the legislation);

the fixed asset depreciation, other non-current tangible and intangible assets, assets of administrative assignment determined according to article 8 of the Law of Ukraine "About the taxation of profit of the companies";

content of fixed assets, other non-current tangible assets of administrative assignment;

payment of the professional services (legal, auditor) provided according to the signed agreements;

communication fee;

payment of settlement and cash servicing and other services of banks provided according to the signed agreements;

tax payment and charges (obligatory payments), except those which join in production cost of heat energy;

use of the invaluable and fast-worn-out objects, clerical expenses, expenses on preparation and retraining of personnel (in the sizes determined by subitem 5.4.2 of article 5 of the Law of Ukraine "About the taxation of profit of the companies"), resolution of disputes in courts, subscription of periodic professional editions, creation of insurance funds of documentation, stipulated by the legislation.

Administrative expenses join in rates in the amount of which does not exceed 5 percent of the planned production cost. Growth rates of administrative expenses shall not exceed certain rate of inflation.

 

Costs on sale of heat energy

17. Costs on sale of heat energy are included:

1) costs on the operating activiies which are directly connected with sale of heat energy, in particular on:

to compensation and payment of fees on obligatory national social insurance, payment of official journeys of personnel;

to payment of information activities;

to content of fixed assets, other non-current tangible assets (lease, insurance, repair, payment of utilities, protection);

to assignment of means to bank and other institutions for the provided services connected with collection of payments for heat energy;

to production of settlement documents;

to periodic checking, servicing and repair (including dismantle, transportation and installation after checking) gages of heat energy (in case of their availability) if the specified means are property of the company. Such costs join in rates only for those consumers who live in the houses equipped with house metering devices;

2) fixed asset depreciation, other non-current tangible and intangible assets which is calculated according to article 8 of the Law of Ukraine "About the taxation of profit of the companies.

18. Costs are determined by sale of heat energy using regulatory method or based on analysis results of the actual cost level for previous years taking into account changes which are assumed in the planned period.

 

Other costs on operating activiies

19. Excluded

20. Other costs on operating activiies cannot be included:

amounts of hopeless receivables;

costs on content of objects of social infrastructure;

the amounts which are deducted to the trade-union organizations for carrying out cultural and mass and sports work;

penalty amounts (penalty, penalty fee);

the amounts of shortage and loss from damage of values;

the costs connected with purchase and sale of foreign currency, and loss from operational exchange difference;

amounts of the sponsor's and charitable help;

cost of the realized production supplies.

 

Finance costs

21. Expenses on interest payment for use of the obtained credits and the expenses connected with borrowings, for the purposes of investment (connected with the main) activities belong to financial expenses.

22. Excluded

23. Rates for heat energy join costs on creation of the reserve capital which goes for capital investments which extreme size is determined taking into account amount of the means necessary for ensuring reproduction and development of fixed assets and intangible assets which are subject to depreciation.

24. Level of profitability is created taking into account need of the tax discharge on profit of the companies and the direction of part of the got profit on technical retrofitting of the companies and shall not exceed in general on the company 12 percent, and for categories of potrebiteleybyudzhetny organizations and other consumers - shall not exceed 15 and 50 percent respectively.

25. Expenses on implementation of capital investments, creations of special investment funds, ensuring profitability of the invested capital join in rates for term at least five years (in the amount which does not exceed 20 percent of total amount of expenses) according to the development program of system of heat supply approved in accordance with the established procedure. In the course of forming of rates the company determines sources of financing of capital investments for the depreciation account and the planned profit.

26. The development program of systems of heat supply provides implementation of the measures connected with enhancement of technology, reconstruction of objects, automation and scheduling, resource-saving, strengthening of ecological safety and reliability of work of systems and necessary means (with allocation of that part which is financed from profit).

Technical and economic calculations or business plans by which efficiency of the provided investments is confirmed are applied to the specified program and sources of investment resources and project deadline are determined.

 

Calculation of rates for heat energy

27. Rates for heat energy join costs on repair, reconstruction and other recovery of fixed assets in the borders determined by the legislation.

28. The size of the individual constituting cost item (Bj) in terms of money (the cost of separate resource) is determined by formula

where Pj - the need for appropriate resource in kind;

Tsj - the price of unit of appropriate resource.

29. The individual components calculated according to Item 28 of this Procedure are grouped in individual clauses of costs in formula

where Bi - the size of the individual clause of costs in terms of money;

m - quantity of individual components of the cost item.

30. The size of costs according to the individual clause in terms of money counting on unit of calculation of cost of production, transportation and delivery of heat energy (Ai) is determined by formula

where Qn - the planned sales amount of heat energy, Gcal.

Unit of calculation of cost of production, transportation and delivery of heat energy - 1 Gcal of heat energy.

31. The cost group size in calculation per unit of calculation of cost of production, transportation and delivery of heat energy (GVK) is determined by formula

where n - the number of cost items in each group.

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