THE ORDER OF THE CHAIRMAN OF THE AGENCY OF THE REPUBLIC OF KAZAKHSTAN ON REGULATION OF NATURAL MONOPOLIES AND PROTECTION OF THE COMPETITION

of March 14, 2003 No. 74-OD

About approval of techniques in the field of transportations by railway transport

In compliance the subitem 4) of article 13 of the Law of the Republic of Kazakhstan "About natural monopolies", the Restructuring program of rail transport of the Republic of Kazakhstan for 2001-2005 approved by the order of the Government of the Republic of Kazakhstan of June 4, 2001 N 756, considering results of activities of working group on implementation of projects of the Technique of division of expenses on types of transport and determinations of actual costs of freight rail haulings and the Method of calculation of actual costs of passenger rail haulings on types of rail haulings, I ORDER:

1. Approve enclosed:

Technique of division of expenses by types of rail haulings;

Method of calculation of actual cost of freight rail haulings;

Method of calculation of actual cost of passenger rail haulings.

2. To impose control of execution of this order on the vice-chairman of the Agency of the Republic of Kazakhstan on regulation of natural monopolies and protection of the competition Oynarov A. R.

3. This order becomes effective from the date of signing.

Approved by the Order of the Chairman of the Agency of the Republic of Kazakhstan on regulation of natural monopolies and protection of the competition against March 14, 2003 No. 74-OD

Technique of division of expenses on types of transport

1. General part

This technique of division of expenses on types of transport (further - the Technique) is developed according to the Law of the Republic of Kazakhstan "About rail transport", the Law of the Republic of Kazakhstan "About natural monopolies", the Instruction "About special procedure for forming of the costs considered when calculating the prices (rates) for production and provision of services (goods, works) by subjects of natural monopoly" by both other regulating and technical documents for the purpose of establishment of single procedure for division of expenses on types of transport.

The technique determines the basic principles, appointment and procedure for division of expenses on types of transport.

2. Basic principles, appointment and scope

Basic purpose of the Technique is establishment of economically reasonable division of expenses on types of transport: cargo and passenger. The technique considers the main requirements: accounting by the expenditure item of transport organization, belonging to the main activities with disaggregation on farms, establishment objective, based on technology and the cost level on transportation process, structure and condition of fixed assets of expenses on types of transport. The technique is designed to provide possibility of cost-efficient rail activity, high-quality and timely carrying out the current, repair and recovery work for the purpose of safety of movement and maintenance of the working condition of infrastructure and railway vehicles and normal completion of working capital for financial stability of the company.

3. Main terms and determinations

The measuring instrument - the quantity characteristic of transportation process. Attributes of each measuring instrument are the name of the measuring instrument, unit of measure, value and accuracy of representation of the measuring instrument.

Overheads - expenses, on production servicing, subdivided into two groups: general economy and unproductive.

Nomenclature of expenses - The nomenclature of expenses on the main activities of the railroads of the Republic of Kazakhstan (of February 16, 2000 N TsMBU-6/21).

The main expenses - the expenses which are directly caused by process of transportations.

Period expenses - expenses certain as fixed expenses and not connected with specific types of goods sold or services. As a result of them it is more reasonable to estimate on periods of time, but not on the basis of products.

The cost item (the direction of costs) - result at achievement of which the incurred expenses are directly aimed.

Cost element - the production costs of products, works and services reflecting amounts of use of production factors: work, capital, earth and means of production.

4. Division of expenses on types of transport

Division of expenses on types of transport represents display of set of groups, subgroups and the main cost items of the nomenclature to set of algorithms on which division of the corresponding groups or subgroups of expenses of the nomenclature on two types of transport is performed: on passenger and on freight transportation.

For each subgroup and group of expenditure items of the nomenclature the technique of division of costs for types of transport establishes some algorithm of division on which all Articles of this group or subgroup are divided into types of transport. But, besides, some main cost items can have own algorithms of division into the types of transport other than algorithm of the relevant subgroups.

The developed technique establishes the following algorithms of division of costs for types of transport:

1) completely on specific type of transport.

On algorithm "completely on specific type of transport" all costs in all respects of this subgroup completely belong or on freight transportation, or on passenger traffic;

2) it is pro rata to measuring instruments of amount of works.

On costs algorithm "in proportion to measuring instruments of amount of works" on each group, subgroup, Article of this subgroup are divided into types of transport in proportion to values of two set measuring instruments. Measuring instruments are specified depending on extent of use of assets of industry economy in case of accomplishment of different types of transportations. For example, if for subgroup of costs two measuring instruments and (for passenger traffic) and b are set (for freight transportation), then on values of these measuring instruments coefficients of d=a / (a+b) and 1-d=b / (a+b) are calculated and all cost items of this subgroup which do not have own algorithms of division are divided into passenger and freight transportation by multiplication of all cost elements by the found coefficients of d and 1-d;

3) it is pro rata to the amount of cost elements.

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