What about communal facilities. Utilities - what is it? Housing and utilities. The quality and cost of housing and communal services. Fire and explosive objects

Radiation hazardous objects

Russia has 10 nuclear power plants (NPPs), 113 nuclear research facilities, 12 industrial enterprises fuel cycle, 8 research organizations working with nuclear materials, 9 nuclear ships with their support facilities, as well as about 13 thousand other enterprises and organizations operating with the use of radioactive substances and products based on them. Almost all nuclear power plants are located in the densely populated European part of the country. More than 4 million people live in their 30-kilometer zones. In addition, the system of disposal of nuclear waste produced at these facilities poses a great danger to the population.

Chemically hazardous objects

V Russian Federation there are more than 3.3 thousand economic facilities that have significant amounts of emergency chemically hazardous substances (AHOV). More than 50% of them use ammonia, about 35% - chlorine, 5% - hydrochloric acid. Up to several thousand AHOV can be located at separate objects at the same time. The total stock of AHOV at the enterprises of the country reaches 700 thousand tons. Many of these enterprises are located in major cities with a population of over 100 thousand people or near them. These are primarily enterprises of the chemical, petrochemical and oil refining industries.

Fire and explosive objects

In our country, there are over 8 thousand fire and explosion hazardous facilities. Most often, explosions and fires occur at the enterprises of the chemical, petrochemical and oil refining industries. They lead, as a rule, to the destruction of industrial and residential buildings, the defeat of production personnel and the population, and significant material damage.

Gas and oil pipelines

Currently, more than 200 thousand km of main oil pipelines, about 350 thousand km of field pipelines, 800 compressor and oil pumping stations. Most of the main gas pipelines, oil pipelines and oil products pipelines were put into operation in the 60-70s. last century. Therefore, today the share of oil pipelines with a service life of more than 20 years is 73%, of which a significant part has been in operation for more than 30 years. It follows from this that the existing network of oil pipelines has largely exhausted its resource and requires serious reconstruction. The main causes of pipeline accidents are underground corrosion of metal (21%), defective construction and installation works (21), defects in pipes and equipment (14), mechanical damage (19%).

Transport

Every year, more than 3.5 billion tons of cargo is transported in the Russian Federation by various modes of transport, including about 50% by rail, 39% by road, 8% by inland waterways, and 3% by sea. Daily transportation of people exceeds 100 million people: according to railway- 47%, motor transport - 37, aviation - 15, river and sea vessels - 1%. The most dangerous road transport, during the operation of which an average of 33,415 people die. per 1 billion passenger kilometers. For comparison, in aviation this figure is 1,065 people. In railway accidents, human losses are much lower. It should also be noted that transport is a serious source of danger not only for passengers, but also for the population living in the areas of transport highways, since they transport a large amount of flammable, chemical, radioactive, explosive and other substances that pose a threat to life and health in an accident. people. Such substances make up about 12% of the total volume of cargo transportation.

Hydraulic structures

At present, more than 30,000 reservoirs (including 60 large reservoirs with a capacity of more than 1 billion m 3) and several hundred reservoirs of industrial effluents and wastes are being operated on the territory of the Russian Federation. Hydraulic structures at 200 reservoirs and 56 waste storage facilities are in emergency condition (they have been in operation without reconstruction for more than 50 years), which can create many problems. They are located, as a rule, within or upstream of large settlements and all are at high risk. Their destruction can lead to catastrophic flooding of vast territories, many cities, villages and economic facilities, to a long-term cessation of navigation, agricultural and fishing production.

Public utilities

About 2,370 water supply and 1,050 sewerage pumping stations, approximately 138,000 transformer substations, and over 51,000 boiler houses function in the housing and communal services of our country. The length of water supply networks is approximately 185 thousand km, heat (in two-pipe terms) - 101 thousand km and sewerage - about 105 thousand km.

About 120 major accidents occur annually at public utilities facilities, the material damage from which amounts to tens of billions of rubles. V last years every second accident occurred on networks and heat supply facilities, and every fifth - in water supply and sewerage systems.

The main causes of man-made accidents and disasters are as follows:

The complexity of production is increasing, often this is due to the use of new technologies that require high concentrations of energy, substances dangerous to human life and have a strong impact on components environment;

Reliability decreases production equipment and vehicles due to the high degree of wear;

Violation of technological and labor discipline, low level training of workers in the field of safety.

In addition, sometimes the causes of a number of accidents and man-made disasters are various dangerous natural processes and phenomena.

3. Emergencies of wartime. Means of destruction.

3) In the event of local armed conflicts and the deployment of large-scale wars, sources emergencies of a military nature will be the dangers arising from the conduct of military operations or as a result of these operations. The characteristics of these hazards are given in Table 1.

Wartime dangers have characteristic features inherent only to them:

firstly, they are planned, prepared and carried out by people, therefore they are more complex than natural and man-made ones;

secondly, the means of destruction are also used by people, therefore, in the realization of these dangers, there is less spontaneous and accidental, weapons are used, as a rule, at the most inopportune moment for the victim of aggression and in the most vulnerable place for her;

thirdly, the development of means of attack always outstrips the development of adequate means of protection against their impact, therefore, for some period of time they have superiority;

Table 1

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The objects of housing and communal services include
housing stock, hotels
with the exception of tourist), houses and hostels for visitors,
objects of external improvement, artificial
facilities, pools, facilities and
beach equipment, as well as objects of gas, heat and electricity supply to the population, sites,
workshops, bases, workshops,
garages, special
machines and
mechanisms, warehouses, intended for Maintenance and repair of housing and communal services, social and cultural sphere, physical culture and sports. Art. 275.1 of the Tax Code of the Russian Federation

Watch value Objects of housing and communal services in other dictionaries

Housing- First part compound words. Contributes sign. noun: housing. Housing and construction cooperative.
Explanatory Dictionary of Kuznetsov

Archaeological Sites– Archaeological objects are considered to be all remains and objects or any other traces of human existence, which are evidence of epochs and civilizations, the main ........
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Amendments to the Application Documents for Industrial Property Objects– the applicant has the right to make corrections and clarifications in the application documents for industrial property objects without changing the essence of the declared industrial property objects ........
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Public Water Facilities- - water bodies that are in public, open use. Water bodies located in state property, as well as separate ........
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Military Objects- - combat positions of troops, command posts, training grounds, communication centers, bases, warehouses and other military facilities. The list approved by the Decree of the President of the Russian ........
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Supreme Council of the National Economy (SUNK)- - 1) higher central authority on the management of the national economy, mainly industry, in 1917-1932. Created under the Council of People's Commissars of the RSFSR. With the formation of the USSR - united ........
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Geographic Features- existing or existed relatively stable, holistic formations of the Earth characterized by a certain location: continents, oceans, seas, bays, ........
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Unified Tariff and Qualification Directory of Works and Professions of Workers of the National Economy of the USSR (etc) — - normative document, designed for billing work, assigning qualification categories to workers. Works are billed according to their complexity.
Law Dictionary

Housing and Construction Cooperative- - an organization of citizens-developers created for the purpose of building a residential building (houses) and subsequent operation and management of it (them). Housing and construction cooperatives ........
Law Dictionary

Housing and Construction Cooperative (zhsk)- a kind of consumer cooperative, non-profit organization whose purpose is to meet the housing needs of its members. In housing cooperatives can be combined ........
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Property of the Peasant (Farm) Economy- is held by its members on the right of joint ownership, unless otherwise provided by law or an agreement between them. (Art. 260 Civil Code The Republic of Belarus)
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Owner of Exclusive Rights to Objects of Scientific and Technical Information- - the state as a subject of legal relations in the field of scientific and technical information, legal entities and individuals who dispose of and use documented ........
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Detached Water Features- refer to real estate and are integral part land plot. The provisions of the water legislation of the Russian Federation apply to separate ........
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Common Joint Property of the Members of the Peasant (Farm) Economy- - the legal form of joint possession of property by the right of ownership of members of a peasant (farm) economy. According to civil law (Article 257 of the Civil Code of the Russian Federation) ........
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Objects of Copyright- copyright extends to works of science, literature and art, which are the result of creative activity, regardless of purpose and dignity ........
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Accounting Objects- Objects accounting are the property of organizations, their obligations and business transactions carried out by organizations in the course of their activities ..........
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Objects of State Protection- - persons subject to state protection in accordance with this Federal Law. The objects of state protection include the President of the Russian Federation, ........
Law Dictionary

Objects of Civil Rights- - tangible and intangible benefits, about which civil legal relations arise. According to Art. 128 of the Civil Code of the Russian Federation to O. g.p. include things, including money and securities,........
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Objects of Trust Management— securities and investment instruments in securities, including: securities and investment instruments transferred to trust management at the time of signing the contract...
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Objects of the Unified Air Traffic Management System- Objects unified system air traffic management are complexes of buildings, structures, communications, as well as ground objects of facilities and service systems ........
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Forest Relations Objects- The objects of forest relations are the forest fund of the Russian Federation ... plots of the forest fund, the rights to use them, forests that are not included in the forest fund, their plots, rights ........
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Objects of Monitoring [social and labor Sphere]– The objects of monitoring are specially selected (basic) enterprises, institutions and other organizations of various forms of ownership and sectors of the economy, regions, ........
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Postal facilities- - according to the definition of the Federal Law "On Postal Communication" of August 9, 1995 " separate divisions postal organizations (post offices, railway post offices, transportation departments ........
Law Dictionary

Objects of Legal Relations of Subsoil Use- - subsoil resources. The type of subsoil resource and its features depend on the rights and obligations that arise for the subjects legal relations subsoil use.
Law Dictionary

Industrial Property Objects- these include inventions, utility models, industrial designs, trademarks and service marks, trade names and appellations of origin........
Law Dictionary

Objects of Creative Architectural Activity (Architectural Objects)— Objects of creative architectural activity (architectural objects) are: 1. planning and development of cities, other settlements and territories; 2. buildings, structures........
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Objects of Economic Security of the Russian Federation- Objects economic security Russian Federation are the individual, society, state and the main elements economic system, including the system of institutional ........
Law Dictionary

Objects Not Recognized as Patentable Inventions- are not considered inventions, in particular: discoveries, as well as scientific theories and mathematical methods: decisions relating only to appearance products and aimed at ........
Law Dictionary

Specially Protected Water Objects- - natural aquatic ecosystems of special environmental, scientific, cultural, aesthetic, recreational and health significance. fully or partially,........
Law Dictionary

Specially Protected Objects And Territories- - plots of land and water space that have a special scientific, cultural, aesthetic, recreational and health significance and are seized by decisions of the authorities........
Law Dictionary

"Financial newspaper. Regional issue", N 37, 2003

Housing and communal services (HCS) facilities include housing stock, hotels (except for tourist ones), houses and hostels for visitors, external amenities, artificial structures, swimming pools, beach facilities and equipment, as well as gas, heat and electricity supply facilities population, plots, workshops, bases, workshops, garages, special machines and mechanisms, storage facilities intended for maintenance and repair of housing and communal facilities in the socio-cultural sphere, physical education and sports.

The objects of the socio-cultural sphere include health facilities, culture, children's preschool facilities, children's recreation camps, sanatoriums (dispensaries), recreation centers, boarding houses, physical education and sports facilities (including tracks, hippodromes, stables, tennis courts, playgrounds golf, badminton, health centers), facilities non-production types consumer services for the population (baths, saunas).

According to the Housing Code of the RSFSR dated June 24, 1983, residential buildings located on the territory of the Russian Federation, as well as Living spaces in other buildings form the housing stock. It does not include non-residential premises v residential buildings intended for commercial, domestic and other non-industrial needs. In addition, the Law of the Russian Federation of December 24, 1992 N 4218-1 "On the fundamentals of the federal housing policy"It is determined that the housing stock is the totality of all residential premises, regardless of the form of ownership, including residential buildings, specialized houses (dormitories, shelter hotels, mobile fund houses, special homes for lonely elderly people, boarding schools for the disabled, veterans, etc.). ), apartments, office premises.These objects are classified as fixed assets for non-production purposes, since they are used in non-productive areas.In this regard, in accounting, organizations should single them out in a separate group and take them into account separately.

The appearance on the balance of the organization of housing and communal services is possible in various ways. At commercial organizations these objects may arise as a result of acquisition, gratuitous receipt or construction for own needs. But putting state and municipal property on the balance sheet of an organization in accordance with Chapter 19 of the Civil Code of the Russian Federation can be carried out only in cases of its transfer to economic management or operational management of state or municipal unitary enterprises.

Organizations that have objects on their balance sheet housing stock, accounting for these objects should be kept on account 01 "Fixed assets", to which sub-accounts "Housing Fund" and others are opened. as amended on 04/03/1996)).

Housing stock objects are accounted for at their initial cost, the formation of which depends on the sources of their acquisition:

1. purchase of objects for a fee;
2. acquisition of fixed assets in exchange for other property;
3. gratuitous receipt of residential buildings;
4. receipt of fixed assets as a contribution to the authorized (share) capital of the organization;
5. construction of housing facilities.

When acquiring residential buildings and premises, their initial cost is recognized as the amount of the organization's actual costs for the acquisition, construction and manufacture of these objects, excluding VAT and other refundable taxes (clause 8 PBU 6/01 "Accounting for fixed assets", as well as article 11 federal law dated November 21, 1996 N 129-FZ "On Accounting").

In accounting, the acquisition of housing stock for a fee is reflected on the basis of the act (invoice) of acceptance and transfer of fixed assets (form N OS-1). At the same time, appropriate entries are made in the accounting (Table 1).

Table 1

When exchanging property for housing and communal services, the value of both received and disposed of property should be reflected in the accounting, and the cost of exchanged goods should be equivalent (Table 2). Otherwise, the party transferring the cheaper item must pay the price difference. The basis for accounting for these transactions will be an exchange agreement and acts of acceptance and transfer of fixed assets, as well as VAT invoices. The moment of implementation under an exchange agreement is its implementation by both parties.

table 2

In case of gratuitous receipt of housing and communal services under a donation agreement from legal or individuals or on the basis of an act of acceptance and transfer from state authorities or local self-government, they are subject to registration on the balance sheet of the organization at market value:

Debit 08, Credit 98-2 - a fixed asset received free of charge at market value was capitalized;

Debit 01, Credit 08 - the object was put into operation.

Upon receipt of a contribution to authorized capital in the form of housing and communal services initial cost of these objects is determined by the agreed monetary value founders and represents a certain amount of the founder's contribution:

Debit 75-1, Credit 80 - the amount of the founder's debt on the contribution to the authorized capital is reflected;

Debit 01, Credit 75-1 - an object of fixed assets was registered at an agreed cost.

On the balance sheet of unitary enterprises, these objects can either come in the form of a contribution to the statutory fund, or be transferred to economic management and operational management from the state or municipal authority:

Debit 01, Credit 76 - capitalized items of fixed assets received from a state or municipal authority at their original cost;

Debit 76, Credit 83 (84) - increased Extra capital unitary enterprise.

The appearance of housing and communal services facilities on the balance sheet of the organization is also possible through construction by a contract or economic method (Table 3).

Table 3

Like any fixed asset, housing and communal services facilities are subject to wear and tear during operation. But, since such buildings and structures are not production facilities, their value is not written off by accruing depreciation included in the cost of production (clause 17 of PBU 6/01). To account for the amounts of depreciation accrued on housing and communal services objects, the Chart of Accounts for accounting of financial and economic activities of organizations provides for an off-balance sheet account 010 "Depreciation of fixed assets". This account summarizes information on the movement of depreciation amounts for housing stock objects, external improvement objects and other similar objects(forestry, road facilities, specialized structures for navigation, etc.). Depreciation on the specified objects is charged at the end of the year according to the established norms of depreciation.

When separate objects are retired (including sale, gratuitous transfer, etc.), the depreciation amount for them is written off from account 010. Analytical accounting for account 010 is kept for each object.

Disposal of housing and communal services objects is accounted for in accordance with the generally established procedure, i.e. on account 91.

To reflect the costs of service industries and farms that are on the balance sheet of the organization, whose activities are not related to the production of products, the performance of work and the provision of services, account 29 "Serving industries and farms" is designated by the Chart of Accounts. It is used to summarize information about the costs associated with the release of products, the performance of work and the provision of services. service industries and farms of the organization. The debit of this account reflects direct costs directly related to the production of products, the performance of work and the provision of services, as well as the costs of auxiliary production. They are debited from credit accounts production stocks, settlements with employees for wages, etc. The costs of auxiliary production are written off to account 29 from the credit of account 23 "Auxiliary production".

The credit of account 29 reflects the sums of the actual cost of completed production, work performed and services rendered. These amounts are debited from account 29 to the debit of accounts:

accounting material assets and finished products produced by service industries and farms;

accounting for the costs of subdivisions - consumers of works and services performed by service industries and farms;

90 "Sales" (when selling to third parties and individuals works and services performed by service industries and farms), etc.

The balance of account 29 at the end of the month shows the value of work in progress.

E.Emelianenko

The housing and communal services system is one of the key economic sectors in the country. It covers a large industrial and technical complex. The demand for his services and products is always high. Let's take a closer look at the features Housing and communal services. Decryption abbreviations will also be indicated in the article.

General information

The housing and communal services system includes public, residential buildings, transport, operational and other facilities. All of them form a complex socio-economic complex. The state of infrastructure facilities and directly the living environment of citizens depends on the effectiveness of its activities. Utilities - what is it? It is primarily an independent economic sphere. Its key task is to meet the needs of citizens and organizations in services through which normal working and living conditions are provided.

Problems

Housing and communal services (HCS)- an area in which many topical issues are being addressed. Many of them worsen with the onset of cold weather. In what directions does it work Housing and communal services? Decryption This acronym speaks for itself. The key directions of this sphere is the provision of the main resources of the population and organizations - electricity, water, heat. In some regions, the situation is rather complicated. The most acute supply problems are in the Koryak Autonomous Okrug, Magadan Region, Kamchatka, and Primorye. Only 60% of the fuel was delivered to some regions. The aging of funds is another urgent problem in housing and communal services. What is physical wear and tear is known in every region. All these problems require immediate solutions.

Housing and communal services of the city of Moscow

Despite the fact that the capital region is considered the most prosperous in the country, there are also key issues related to the financing of housing and communal services. What is the lack of money for the industry? This is primarily a lack of operational equipment, overalls for workers, low salaries. Nobody wants to work for little pay. Accordingly, the industry employs predominantly unskilled workers. According to officials, the constant shortage of this moment about 700 million rubles. Funds that citizens transfer in the form of rent can only cover cost of utility services. At the same time, in this amount does not include the cost of maintaining and maintaining engineering and communication networks. That is why the industry operates only in emergency mode. There is simply no money for preventive measures.

Financial problems of housing and communal services

What is indebtedness for the sector in question? It represents the source of a chain of non-payments that are present in almost all industries. The key reasons for the difficult situation with debt are:

Consequences

Territorial authorities are not always able to fulfill their obligations. This has led to widespread administrative coercion of performers and contractors in violation of applicable law. The control over the production and provision of quality services to citizens, the validity of the established tariffs, has significantly decreased. Insufficient funding explains the lack of interest in the formation of homeowners associations. The inability to fulfill budgetary obligations, the lack of transparent and effective procedures for setting and adjusting tariffs make the sector unattractive for private investors. This indicates the presence of a systemic crisis both in the industry itself as a whole and separately in the regions. The solution of the problems that have arisen is possible by applying the program-target method.

Ways out of the crisis

The main work on the formation of a problem-solving program falls on Ministry of Construction and Housing and Communal Services RF. First of all, it is necessary to improve the composition and structure of financial relations within the industry with the requirements of a market economy. It should be said that some of the activities began back in 1997. So, in the late 90s, the process of transition from free or almost free provision housing and communal services and the provision of housing to paid citizens, in accordance with the quality. The main objectives of the events are:

Sector conversion

Having outlined the directions for reforming the housing and communal services, the government has developed the following ways to achieve its goals:

1. Improving the structures of management, control and operation.
2. The transition to contractual relations, the development of competition, providing the end user with the opportunity to influence the quality and volume of services, the introduction of a system of competitive selection of service organizations.
3. Improving calculation schemes, establishing increased rates for excess living space, differentiation of payment in accordance with the location of the object and the quality of housing.
4. Decrease with the subsequent termination of appropriations from the budget, elimination of cross-subsidization.
5. Improving the system of social protection of citizens. It involves ordering existing benefits, strengthening the individual focus of allocated funds.
6. to economically justified indicators determined through the competitive selection of service organizations.

Social protection of the population

It consists in preventing regional bodies and structures of territorial self-government from:

1. Restraining the improvement of the subsidy program for low-income families.
2. Unreasonable deterioration in the quality of services in comparison with those provided for in the contract of employment.
3. Imposition of unreasonably high tariffs.

Billing

Housing and communal services is considered one of the most costly economic sectors. Heat and electricity, water, and other resources are wastefully consumed here. farms are often unable to cover the costs with established tariffs and norms. At the same time, the pricing policy in the sector under consideration acts as a regulatory mechanism between producers, users and the municipal budget. The latter provides financing for the most costly areas of the industry. The basis of pricing policy should be a set of measures aimed at stimulating producers to reduce losses, and consumers, in turn, to the rational use of resources. today is carried out in accordance with the tariffs. The standards are calculated at cost and established profitability. General rules the definitions of these indicators are subject to the corporate interest of the manufacturer. Tariffs are set by the local administration. housing and communal services however, it does not provide adequate control over the actual consumption of resources and cannot issue invoices for excess use. The consumer, in turn, cannot refuse to pay and allocate volumes that really should be included in the tariff and cost. The existing payment scheme, therefore, does not allow taking into account the costs that the manufacturer actually bears, the volume of actual consumption and the loss of the product during its transportation and receipt.

Tasks of tariff regulation

An effective analysis of rationing and pricing procedures should be based on the ratio of the established level of producers' costs and the volume of consumption of a particular resource. The existing problems are due to the imperfection of the current regulatory framework. At the same time, gaps are present at the federal, regional and local levels. The tariff regulation scheme is designed to ensure the implementation of investment and production programs approved for the coming period. Its functions include:

1. Stimulation of housing and communal services enterprises to reduce costs while improving the quality of services.
2. Creation of conditions for attraction of investments.
3. Ensuring the formation of the required amount of financial resources.
4. Accounting for the creation of competitive relations in some sub-sectors of housing and communal services.
5. Formation of mechanisms to reduce the politicization of pricing processes.

Planning, calculation and accounting methodology

Financial department of housing and communal services should look for a compromise between the terms of reference, the need for money and the solvency of the population. The basis for determining tariffs is the Methodology for planning, calculating and accounting for tariffs. It was developed to ensure the unity of the classification and composition of costs, the calculation of the cost at enterprises that carry out different kinds activities in the housing sector. The regulatory framework is the Regulation, approved by government decree No. 522 of 08/05/1992, amendments to it, as well as other legal acts. The methodology is intended for use by organizations different types activities: operation of housing stock, sewerage and water supply, electricity, heat supply, sanitary cleaning of settlements, bath, hotel, laundry services, etc. Services in each area of ​​housing and communal services act as objects of calculation.

Planning

It acts as one of the key stages in determining economically justified prices. Cost planning is necessary both for natural monopolists and for those organizations that get the opportunity to conclude service contracts on a competitive basis. In the latter case, the cost is included in the tariff, which is the starting one during the event. Planned expenses for each item are set in accordance with:

1. Analysis of actual costs and their dynamics in the coming period.
2. Using regional and industry norms for types of costs.

The following groups of factors should be taken into account in the planning process:

1. Reducing the size of the cost: the use of an anti-cost mechanism, resource-saving measures, and so on.
2. Increasing the cost: determining the degree of inflation, implementation technological operations improving the quality of service.

The planned cost per unit of service is determined by dividing the total estimated costs by the expected volume of services in kind. Loss / profit from sales is determined as the difference between the proceeds in current prices without VAT and costs in accordance with the law (standards).

Additional tasks

To improve the efficiency of the organization of the sector, the JK provides that the management apartment building designed to provide safe and favorable conditions for citizens, proper maintenance common property, resolving issues related to its use, as well as high-quality service by housing and communal services organizations. At the address of the location, the owners must choose one of the management methods:

1. Directly by the owners of the apartments.
2. HOA, a specialized consumer cooperative.
3. managing organization.

The corresponding decision is made at the general meeting.

Conclusion

In the 90s in Russia, the population covered about 4% of the operating costs of housing and communal services. The rest of the expenses were compensated by budgetary funds. In the process of transition to market economy it became clear that such a system of financing was ineffective. In this regard, there is an urgent need to reform the sector. By Decree of the President No. 425, the Concept of Transformations was approved. In accordance with it, the following tasks were set:

1. Ensuring living conditions for citizens that meet standards.
2. Reducing the costs of service organizations. This, in turn, was supposed to help reduce tariffs while maintaining the quality of services.
3. Mitigation for citizens of the consequences of the transformation of payment calculation schemes during the transition of the sector to the break-even mode.

As practice has shown, the process of reforming housing and communal services at the territorial level is proceeding rather slowly. Locally, there is a gradual increase in tariffs. By 2007, household payments covered about 80% of the industry's costs. After the transition to full payment for housing and communal services, budget obligations are provided only for a part of the costs related to the provision of benefits and subsidies. Meanwhile, the current state of the communal infrastructure remains unsatisfactory. The industry faces the following challenges:

The development of housing and communal services is slow and difficult. Difficulties are caused primarily by the neglect of the industry, the presence of contradictions in financial relations process participants. Experts consider it justified the decision to gradually increase tariffs for the population so that over time they reach the level established for legal entities. However, a clear protection mechanism for low-income families is needed. At the same time, experts note that the originally set deadlines for the transition to 100% payment by citizens of operating costs are not justified. In connection with high inflation, the need to strengthen the social protection of the population, it is proposed to reduce the maximum allowable share of citizens' own expenses for paying for housing and communal services from 22 to 18%. At all levels of government, it is necessary to be more actively involved in solving the problems of the industry, without shifting them to the population, investors and the market.

"... The objects of housing and communal services include housing stock, hotels (with the exception of tourist ones), houses and hostels for visitors, objects of external improvement, artificial structures, swimming pools, facilities and equipment for beaches, as well as objects of gas, heat and power supply to the population, sites, workshops, bases, workshops, garages, special machines and mechanisms, storage facilities intended for maintenance and repair of housing and communal facilities in the socio-cultural sphere, physical education and sports ... "

A source:

"Tax Code of the Russian Federation (part two)" dated 05.08.2000 N 117-FZ (as amended on 03.12.2012)

• - Leningrad Research Academy of Public Utilities named after K. D. Pamfilov, organized in 1931 as a Research Institute of Public Utilities and Housing and Construction ...

  St. Petersburg (encyclopedia)

• - Power transmission lines, transformer and other substations, distribution points and other equipment designed to provide electrical connections and transfer electrical energy ...

  Commercial power industry. Dictionary-reference

• - accounting of the property of the housing and communal services and its accessories, its description according to the main features, determination of its technical condition, its assessment ...

  Big accounting dictionary

• - ".....

  Official terminology

• - "... - a product designed to meet the individual and / or social needs of the population, implemented in the private, communal and transport sectors of the economy ..." Source: "GOST R 51388-99 ...

  Official terminology

• - services for the repair of apartments, houses and the construction of individual housing, the exchange of apartments: services provided to organizations and individuals for washing, cleaning and dyeing textiles, fur and leather products:...

  Glossary of business terms

• Big economic dictionary

• - a branch of statistical science and practice that studies the availability, composition and condition of the housing stock, its improvement, living conditions population, production activities of enterprises and services, ...

  Big Economic Dictionary

• - housing and communal services...

  Big Economic Dictionary

• - see INVENTORY OF FIXED ASSETS OF HOUSING AND UTILITIES, TECHNICAL ...

  Big accounting dictionary

• - ".....

  Official terminology

• - ".....

  Official terminology

• - ".....

  Official terminology

• - "... municipal sewerage system - complex engineering structures for the collection, transportation, treatment, treatment of wastewater and subsequent discharge of treated wastewater into water bodies.....

  Official terminology

• - ".....

  Official terminology

• - named after K. D. Pamfilov, Research Center for Housing and Communal Services. Founded in 1931. Located in Moscow. It is under the jurisdiction of the Ministry of Public Utilities of the RSFSR ...

  Great Soviet Encyclopedia

"Objects of housing and communal services" in books

Topic 4 COMMERCIAL ECONOMY. TYPES OF PUBLIC ECONOMY. FORMATION OF THE COMMODITY ECONOMY OF THE ORGANIZED MARKET