The account of heating costs is part of the operating cost account of a rented building or an owner community and covers the costs, which result from the heat supply and warm water supply. In Germany the account of heating costs is legally regulated by the heating costs regulation.
The heating costs regulation obligates each operator of a jointly genutzen heating system to the consumption-dependent account of the heating costs. One cannot extract oneself from this obligation also by contract. An exception gives it only for lodger flats.
The account of heating costs begins with the list of all heating costs, which resulted in the heating season. The heating season must one year usually cover, but necessarily with the calendar year not agree. Thus for example the account deadline of the gas supplier offers itself as account deadline.
The first position of the heating statement of cost is the compilation of the energy supplies. The individual supplies with date, quantity and price are listed. With sources of energy, which can be stored, e.g. In addition oil or coal, the beginning inventory is added at the beginning of the heating season and the residue for the end of the heating season is taken off. With sources of energy, which cannot be stored, e.g. Gas, must be paid attention to the fact that the supplies are period-specifically computed. That at the simplest, if the supplier accounts for to the same deadline, to which the account of heating costs took place. Otherwise the gas meter must be read off from the deadline, in order to be able to determine the gas consumption in the heating season.
Among the further positions of the heating statement of cost the costs of the operation, maintenance and cleaning of the plant and the Heizungsraums, the chimney sweep costs, rank the costs of the working current, the costs of the account of heating costs and the rent for the collection devices (heat meter, heat counter, hot water meter). To the heating costs repair costs do not belong or irrelevant positions like the river for the stairway lighting. These costs can be possibly put down in the operating cost account, are however from the account of heating costs to be held out, because other reallocation keys must be used.
Usually in the account of heating costs for the warm water costs only the costs of the water heating up are put down, while the costs of the water procurement and the associated waste water costs are inserted into the operating cost account. In addition, it is permissible to account for water procurement costs for the warm water in the account of heating costs.
All Kostenpositionen are added and to form the total costs, which are now divided.
With larger heating systems it occurs that consumption of different groups of users with different collection devices are determined. So e.g. are in the object. Dwellings, whose heating costs with heat meters are determined, and shops, which are equipped with heat counters. Or the operator of the heating system decides to separate these groups of users because of their different use behavior. In these cases first an allocation of the costs takes place after groups of users. In addition the energy consumption of the groups of users with heat counters is measured (Vorerfassung) and the total costs proportionately distributed on the groups of users. The allocation on groups of users must take place not completely after consumption. It knows also a part of the costs, at the most however half, after the which surface or changes the area heated is divided.
Even if the heating system warms up the warm water, the costs resulting from it must be separated from the heating costs. Ideally the energy quantities, which are needed for the water heating up and which are used for heating, with separate heat counters are seized. The costs are then, distributed similarly as during the separation of group of users, on heating and water heating.
Often however no heat counters for the measurement of the warm water costs are present. If the quantity of the warmed up water admits is, the necessary energy quantity can be measured according to a guide, which is indicated in the heating costs regulation. Even if the warmed up quantity of water is not well-known, then overall 18% of the costs of the warm water heating up are accepted.
A heating system has, from the fuel to the room air, never an efficiency of 100%. Therefore a part of the energy referred by a user is lost, either because it escapes from the building, or because she benefits other users, through their area the lines goes or the wall at wall with the heating user living. Even if nobody heats, costs result from the readiness enterprise of the heating system. Therefore the legislator determined the fact that only one part of the costs, i.e. between 50 and 70% after which consumption be accounted for may (consumption costs) and the remainder after (heatable) the floor space and/or after changes the area is put down (fixed costs).
In the next step the counts of the respective group of users are added and the costs which is allotted to these counters by the sum are divided. Thus one receives the costs for each to unit. These are multiplied now by the sum of the counts of each individual user, in order to determine the consumption costs of the user. Accordingly one proceeds with the floor spaces, in order to determine the costs per square meters and the fixed costs of the user.
With the calculation of the counts it is to be made certain with heat meters that depending upon execution of the heat meters each measured value with an individual factor must be subjected, so that the amount of heat of the heating element is considered.
In former times the readings of individual dwellings or areas were subjected additionally with a so-called situation balance factor, in order to adjust disadvantages e.g. by worse thermal insulation in the attic. After the introduction of the heating costs regulation situation balance factors are no longer permissible to Germany. Reconciliation must be made now e.g. by a lower rent.
Frequent is it like that that during the heating season a tenant takes off and draws in more again. It is necessary to provide for both users a separate account. That does not happen, by providing an account of heating costs for the whole object, but by waiting for the end of the accounting period and dividing then the costs of the utilizable unit on the two users. Naturally one accomplishes a so-called intermediate reading for the end and/or at the beginning of the lease. With these values the consumption costs of the two users can be separated.
Fixed costs of the water heating are divided after calender dates. Fixed costs of the heating are divided after so-called degree day numbers. Each day and/or month has a certain Promillanteil at the costs, in the so-called degree day number table are fixed to which in the year.
If no intermediate reading is present, the consumption costs are likewise accounted for after calender dates and/or degree day numbers.
If the account takes place by heat meters according to the evaporation principle, the system-dependent cold evaporation must be likewise divided on the two users with a user change, so that the taking off user is not preferred.
The account of heating costs is accomplished usually not by the operator of the heating system, but in dessem order by a heat measuring service. This equips the object with the necessary collection devices, accomplishes the reading off and provides the account of heating costs on behalf the houseowner.
Nowadays it in addition, the possibility gives of accounting for economically even the heating costs on-line over Internet. This offers advantages regarding costs, speed, quality and comfort for the owners, the house supervisors, but particularly for the tenants due to savings of up to 75%. Enterprises at the market are e.g. arensis, eddi24,"
As a result of the different legislation of the residential property law and the heating costs regulation a problem arises in the case of the account of heating costs for a The heating costs regulation prescribes a straight period-specific account, while the owner community makes a taking and an account of expenditure and makes no calculation demarcations.
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