THE RESOLUTION OF THE NATIONAL COMMISSION, PERFORMING STATE REGULATION IN THE FIELD OF UTILITIES OF UKRAINE

of September 20, 2013 No. 169

About approval of the Procedure for determination of regulatory base of assets of subjects of natural monopolies which perform economic activity on transportation of heat energy by the high-level and local (distribution) thermal networks

According to articles 9 and 13 of the Law of Ukraine "About natural monopolies", article 6 of the Law of Ukraine "About state regulation in the field of utilities" and Regulations on the National commission performing state regulation in the field of utilities the approved Presidential decree of Ukraine of November 23, 2011 1073, the National commission performing state regulation in the field of utilities DECIDES: No.

1. Approve the Procedure for determination of regulatory base of assets of subjects of natural monopolies which perform economic activity on transportation of heat energy by the high-level and local (distribution) thermal networks which is applied.

2. (Arlachov D. V.) to submit to legal management (Dudchenko V. G.) and Department of strategic planning and development in the field of utilities this resolution on state registration to the Ministry of Justice of Ukraine in the procedure established by the legislation.

3. This resolution becomes effective from the date of its official publication.

Approved by the Resolution of the National commission performing state regulation in the field of utilities, Ukraine of September 20, 2013 No. 169

Procedure for determination of regulatory base of assets of subjects of natural monopolies which perform economic activity on transportation of heat energy by the high-level and local (distribution) thermal networks

I. General provisions

1.1. This Procedure is developed according to the Law of Ukraine "About natural monopolies".

1.2. Action of this Procedure extends to subjects of natural monopolies which perform or intend to perform economic activity on transportation of heat energy by the high-level and local (distribution) thermal networks (further - transportation of heat energy) based on the corresponding licenses granted by the National commission performing state regulation in the field of utilities (further - the Commission), and made the decision on application of the stimulating regulation in coordination with the Commission (further - licensees).

1.3. This Procedure establishes the mechanism of determination of regulatory base of assets of licensees, groups of assets which are part of regulatory base, terms of their useful use and depreciation method for calculation of the necessary income from implementation of activities for transportation of heat energy on the principles of the stimulating regulation.

1.4. The term "regulatory base of assets" is used in the value given in the Law of Ukraine "About natural monopolies".

1.5. Account of regulatory base of assets concerning activities for transportation of heat energy is kept separately from other types of licensed activities.

1.6. Accounting of regulatory base of the assets entered before transition to the stimulating regulation is conducted separately from accounting of regulatory base of the assets entered after transition to the stimulating regulation.

1.7. The regulatory base of assets of the licensee is considered on primary and residual cost and determined for the beginning every year of the regulatory period as change from the date of transition to the stimulating regulation of cost and structure of assets which are used for implementation of activities for transportation of heat energy according to Item 2.5 of the Section ІІ Techniques of forming of rates for transportation of heat energy by the high-level and local (distribution) thermal networks on the principles of the stimulating regulation, the National commission approved by the resolution performing state regulation in the field of utilities, of November 02, 2012 No. 357, of Ukraine registered in the Ministry of Justice on November 14, 2012 for No. 1916/22228 (further - the Technique of forming of rates).

1.8. As a part of regulatory base of assets own and received on the terms of financial leasing objects and leased complete property complexes which are carried in the list of the main according to relevant provisions (standards) of financial accounting, the fixed assets received on the right of economic vedaniye or the right of operational management, other non-current tangible assets, and also intangible assets which are directly used by the licensee for implementation of activities for transportation of heat energy are considered.

Objects of construction in progress, and also objects which will not be used for implementation of activities for transportation of heat energy in the regulatory period for which rates are calculated are not considered in regulatory base of assets.

1.9. The cost of the created, reconstructed and modernized objects for transportation of heat energy is considered in case of cost determination of regulatory base of assets from Date of Introduction of the corresponding objects in operation in the procedure established by the legislation.

1.10. Infrastructure which is used according to agreements of concession is considered as a part of regulatory base of assets taking into account provisions of the Laws of Ukraine "About concessions", "About features of transfer to lease or concession of objects centralized water - heat supply and drainage system which are in utility property" and according to national provisions (standards) of financial accounting or international accounting standards.

1.11. Lease, concessionary, leasing and other payments for use of property which is not in property of the licensee and it is necessary for implementation of licensed activities, are not included regulatory base of assets.

1.12. The change in value of assets according to financial accounting is not considered in case of determination of initial and residual cost of regulatory base of assets.

II. Determination of regulatory base of the assets entered before transition to the stimulating regulation

2.1. In case of the first application the size of regulatory base of the assets entered before the transition to the stimulating regulation stimulating regulations is determined based on conclusion about asset cost which is integral part of the valuation report of such assets, of assessment of assets of subjects of natural monopolies, subjects of managing which is carried out according to the Technique in the adjacent markets in the field of the combined production of the electrical and heat energy approved by the order of Fund of state-owned property of Ukraine of March 12, 2013 No. 293, of Ukraine registered in the Ministry of Justice on March 29, 2013 for No. 522/23054 (further - the Technique of assessment of assets), on condition of receipt of positive conclusion of the reviewer of the valuation report of assets concerning its compliance to regulatory legal acts by assessment which works in the public authority performing state regulation of estimative activities.

2.2. Are not included regulatory base of the assets entered before transition to the stimulating regulation:

parcels of land and corporeal rights to them;

objects of social infrastructure;

subjects to incomplete capital investments;

long-term financial investments;

non-current biological assets;

long-term receivables;

delayed tax assets;

other non-current assets;

current assets;

deferred expenses.

2.3. If transition to the stimulating regulation took place later, than in quarter after carrying out independent assessment of assets of the licensee, the regulatory base of the assets entered before transition to the stimulating regulation is determined taking into account asset cost, entered according to the investing program approved, approved and approved according to the Procedure for development, approval and approval of investing programs of subjects of managing in the field of heat supply approved by the order of the Ministry of Regional Development, Construction and Housing of Ukraine of December 14, 2012 No. 630, the resolution of the National commission performing state regulation in the field of utilities, of December 14, 2012 No. 381, registered in the Ministry of Justice of Ukraine on January 11, 2013 for No. 97/22629 (further - the Procedure for development, approval and approval of investing programs), asset retirement and depreciation on formula

RBA 0-ds_k = RBA + I - VA - And, one thousand UAH,  (1)

where

RBA 0-ds_k - regulatory base of the assets entered before transition to the stimulating regulation for the beginning of the first year of the first regulatory period, one thousand UAH;

RBA - the regulatory base of assets determined based on revaluated value of assets by results of the independent assessment which is carried out according to the Technique of assessment of assets, one thousand UAH;

I - asset cost, the assets created for the period of date of independent assessment before date of transition to the stimulating regulation, according to the investing program approved, approved and approved according to Procedure for development, approval and approval of investing programs, one thousand UAH;

VA - the cost of the assets of regulatory base of assets taken out of service, sold or alienated some other way (for the period of date of independent assessment of assets before date of transition to the stimulating regulation), one thousand UAH;

And - the amount of the depreciation charges on assets which were formed before carrying out independent assessment of assets, and assets which were formed for the period of date of independent assessment of assets before date of transition to the stimulating regulation (for the period of date of independent assessment of assets before date of transition to the stimulating regulation), one thousand UAH.

2.4. Primary cost of regulatory base of the assets entered before transition to the stimulating regulation for every year of the regulatory period is established the equal primary value of regulatory base of the assets entered before transition to the stimulating regulation, for the beginning of previous year, reduced by asset retirement cost from regulatory base of assets, and determined by formula

PRBAT-ds = PRBA-dst-1 - PVOZT-ds, one thousand UAH,   (2)

where

PRBAT-ds = PRBA-dst-1 - primary cost of regulatory base of the assets entered before transition to the stimulating regulation in year of t and year of t - 1 respectively, one thousand UAH;

PVOZT-ds - primary asset cost of regulatory base of the assets entered before transition to the stimulating regulation which are taken out of service thousands UAH are sold or aloof some other way in year of t.

2.5. Residual cost of regulatory base of the assets entered before transition to the stimulating regulation for every year of the regulatory period is determined according to subitems 2.5.1 - 2.5.4 Items 2.5 of the Section ІІ Techniques of forming of rates.

2.6. Depreciation on assets of regulatory base of the assets entered before transition to the stimulating regulation are calculated on rectilinear or cumulative depreciation method on the basis of primary cost of regulatory base of the assets entered before transition to the stimulating regulation taking into account the expected removal of assets from operation and useful lifex of groups of the assets given in appendix to this Procedure.

III. Regulatory base of the assets entered after transition to the stimulating regulation

3.1. The regulatory base of the assets entered after transition to the stimulating regulation joins assets which were created according to the investing program approved in the procedure established by the legislation.

3.2. Are not included regulatory base of the assets entered after transition to the stimulating regulation, assets which were created at the expense of consumers, and also the grants, subsidies and other means provided to the licensee on irretrievable basis.

3.3. Taking into account of new investments in regulatory base of the assets entered after transition to the stimulating regulation is performed separately on each object.

3.4. If the licensee operates objects which perform activities for transportation of heat energy according to the lease agreement and/or concessions, account of investments is kept separately for investments at the expense of own means of the licensee, including regarding the separated and not separated improvements of objects which perform activities for transportation of heat energy, and for the investments financed by the lessor (concessor).

3.5. Upon transition to property of the licensee of the assets necessary for implementation of licensed activities which were considered in regulatory base of assets of other licensee earlier primary and residual cost of these objects is established equal primary and residual cost of these assets at the licensee which transfers the specified assets.

3.6. For the beginning of the first year of the first regulatory period primary cost of regulatory base of the assets entered after transition to the stimulating regulation is established such which equals to zero.

3.7. For the next years the first regulatory period, and also for the next regulatory periods primary cost of regulatory base of the assets entered after transition to the stimulating regulation is determined as asset cost in operation, necessary for implementation of regulated activities, saved up from the date of transition to the stimulating regulation, according to Items 3.1 - 3.6 it undressed on formula

PRBAT-nc = PRBA-nct-1 - PVOZT-nc + IT nc, one thousand UAH,   (3)

where

PVOZT-nc - primary asset cost of regulatory base of the assets entered after transition to the stimulating regulation which are taken out of service thousands UAH are sold or aloof some other way in year of t;

IT nc - asset cost which are put into operation according to the investing program approved in the procedure established by the legislation for year of t, one thousand UAH.

3.8. Residual cost of regulatory base of the assets entered after transition to the stimulating regulation for every year of the regulatory period is determined according to subitems 2.5.5 - 2.5.8 Items 2.5 of the Section ІІ Techniques of forming of rates.

3.9. Depreciation on assets of regulatory base of the assets entered after transition to the stimulating regulation are calculated on rectilinear or cumulative depreciation method on the basis of primary cost of regulatory base of the assets entered after transition to the stimulating regulation taking into account the expected removal/introduction of the assets provided by the investing program approved in the procedure established by the legislation for the corresponding period and useful lifex of groups of the assets given in appendix to this Procedure.

Appendix

to the Procedure for determination of regulatory base of assets of subjects of natural monopolies which perform economic activity on transportation of heat energy by the high-level and local (distribution) thermal networks (Item 2. 6)

Useful lifex of groups of assets of regulatory base of assets of licensees which perform activities for transportation of heat energy

№. of payment order	Groups of assets	Useful life, years
1	Buildings, constructions, sending devices, including:
1.1	buildings:
1.1.1	buildings of technological (production) appointment	50
1.1.2	buildings infrastructure (engineering infrastructure, warehouses and so forth)	50
1.1.3	buildings of administrative assignment	70
1.2	constructions	30
1.3	sending devices, including:
1.3.1	underground thermal networks	30
1.3.2	elevated thermal networks	25
2	Machines and equipment, including:
2.1	processing equipment	25
2.2	measuring devices, telemechanics and so forth	15
2.3	equipment of communication systems	15
2.4	computer facilities	7
3	Vehicles	10
4	Tools, devices, stock (furniture):
4.1	Furniture	15
4.2	Stock	5
5	Software	10
6	Intangible assets	5

 

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info