This Provision regulates questions of financial accounting of realization of electrical energy by the companies of territorial power networks (further - PTES).

2. PTES receives electrical energy from JSC Uzenergosotish based on the purchase and sale agreement of electrical energy. PTES monthly together with the corresponding representatives JSC Regionalnye elektricheskiye seti takes readings of metering devices of electrical energy on borders of balance sheet accessory of networks for settlement period.

Transactions on acquisition of electrical energy from JSC Uzenergosotish reflect in financial accounting PTES as follows:

a) it agrees drawn up ПТЭСу to the invoice which is constituted based on the act of delivery of electrical energy:

the debit of account 2990 "Other goods" - with allocation of the account "Electrical energy";

account 6010 credit "Supplier payments and to contractors" - on the amount of the acquired electrical energy according to the monthly act of delivery of electrical energy and accounts - the invoice;

b) on VAT amount on the acquired electrical energy according to received to the invoice:

the debit of account 4410 "Advance payments on taxes and fees in the budget (by types)";

account 6010 credit "Supplier payments and to contractors";

c) when implementing ПТЭСом of advance payments on acquired electrical energy:

the debit of account 4310 "The advance payments issued to suppliers and contractors for inventory stocks";

the credit of accounts of money (5100, 5500, etc.) - on the amount of the issued advance payments on the electrical energy acquired during the accounting period;

d) when implementing offsetting of the amount of earlier issued advance payments in case of final settlement on the acquired electrical energy:

debit of account 6010 "Supplier payments and to contractors";

account 4310 credit "The advance payments issued to suppliers and contractors for inventory stocks";

e) when implementing final settlement according to the monthly act of delivery of electrical energy and accounts - the invoice on the electrical energy acquired during the accounting period:

debit of account 6010 "Supplier payments and to contractors";

the credit of accounts of money (5100, 5500, etc.) - on the amount of the paid money after offsetting of earlier issued advance payments.

3. Settlings with consumers (except residential customers) for the electrical energy delivered as it is direct from power networks of PTES, and through power networks of consumers (except residential customers) or subconsumers, are made based on the agreement of electric utility service on the corresponding rates for electrical energy approved in the procedure established by the legislation.

All consumers of electrical energy (except residential customers) together with PTES monthly to the 5th day of every month after the end of settlement period draw up the settlement reconciliation statement for the used electrical energy.

4. Delivery of electrical energy in every month to all categories of consumers (except residential customers) is performed after implementation by the consumer (except residential customers) advance payments in the amount of, established by the legislation, from the cost of the amount of electrical energy provided to delivery for the corresponding month according to the agreement.

5. The advance payment receipt on account of delivery of electrical energy for the corresponding month according to the agreement in financial accounting is reflected as follows:

debit of accounts of money (5100, 5200, 5500, etc.);