Moscow, 2006

This collection is intended to determine the general operating costs by the normative method: administrative and economic, for the maintenance of production workers, for the organization of work, other general operating costs included in the payment for the maintenance and repair of common property in apartment building... The collection was developed by the Center for Municipal Economics and Law.

1. BASIC PROVISIONS

1.1. Recommended standards for general operating costs in payment for the maintenance and repair of common property in an apartment building are intended to determine general operating costs, regardless of their actual value, for contractor organizations engaged in the maintenance and repair of common property in an apartment building. 1.2. Recommended standards are the basis for the development and approval by local authorities of regulatory and methodological documents on pricing, the formation of a "transparent" and reasonable structure of the cost of work on the maintenance and repair of common property in an apartment building. 1.3. Recommended standards can be used by owners of premises in apartment buildings; contractor organizations engaged in the maintenance and repair of common property in an apartment building, regardless of organizational and legal forms; managing organizations. 1.4. General operating expenses include the following groups of expenses: - administrative expenses; - costs of servicing production workers; - expenses for the organization of work; - other general operating expenses. 1.5. The recommended standards are based on the industry average values ​​of the general operating costs of enterprises engaged in the maintenance and repair of common property in an apartment building. 1.6. When determining the cost of maintaining and repairing common property in an apartment building, the contractor organization and the customer also have the right to determine the amount of general operating costs by the calculation method based on statistical and accounting statements taking into account their dynamics over a number of years and changes planned in the planned period. 1.7. The list of costs included in the standard general operating costs is given in Appendix 1. 1.8. Appendix 2 provides an example of calculating the value of general operating costs by the standard method. 1.9. An approximate list of documents for determining general operating costs by the calculation method is given in Appendix 3. 1.10. As an auxiliary material for calculating the normative need for a tool in Appendix 4, according to SNiP 5.02.02-86 "Norms of the need for a construction tool", the norms of the need for a tool for workers engaged in the repair of structural elements of a building and internal engineering equipment are given.

2. STANDARDS OF GENERAL OPERATING COSTS

2.1.1. The standard value of general operating costs is determined as a percentage of the wage fund for workers engaged in the maintenance and repair of common property in an apartment building, and depends on total area served apartment buildings... 2.1.2. The recommended value of the standard for general operating costs is from 65 to 100% of the planned wages fund for workers, including for the main groups of costs: - administrative costs from 53 to 76%; - expenses for servicing production workers from 5 to 10%; - expenses for the organization of work from 5 to 9%; - other general operating costs from 2 to 5%. At the same time, the wages fund of workers includes all types of incentive and compensatory charges paid at the expense of the cost in accordance with the current legislation. 2.1.3. Table 2.1.3. the standard of general operating costs is given depending on the total area of ​​serviced apartment buildings.

Table 2.1.3.

Total area of ​​serviced apartment buildings, thousand m2

The standard of general operating costs, as a percentage of the workers' wages fund

administrative expenses

maintenance costs for production workers

work organization costs

other general operating expenses

Note: When determining the standard for general operating costs, the total area of ​​an apartment building includes the total area of ​​residential premises, the total area of ​​places common use(interfloor staircases, stairs, corridors), total area non-residential premises(trade, warehouse, production, office, cultural and domestic premises). In this case, the total area of ​​common areas and non-residential premises is taken into account with a coefficient of 0.5.

Annex 1
List of costs included in general operating costs

1. Administrative expenses: 1.1. The cost of wages, incentive and compensatory charges, including bonuses for production results, premiums to tariff rates and salaries for professional skill, high achievements in work, and night work, for combining professions, etc., employees of administrative maintenance personnel: 1.1.1. Management staff (managers, specialists and other employees); 1.1.2. Employees carrying out operational management of the operation and current repair of the housing stock (site managers, engineers, foremen, technicians); 1.1.3. Workers providing services to employees of the management apparatus and workers who carry out operational management of the operation and current repair of the housing stock (cleaners of production and office space, cloakroom attendants, etc.). 1.2. Deductions for social needs in accordance with the norms established by law from the cost of remuneration of these categories of workers (deductions to Pension Fund, to the fund of compulsory health insurance, to the fund social insurance and etc.); 1.3. Expenses for ensuring uninterrupted operation of administrative and economic personnel: 1.3.1. Expenses for postal, telegraph, telephone and other similar services, payment for communication services, including the costs of maintaining and operating telephone exchanges, switchboards, dispatching installations, radio, as well as facsimile, satellite and other types of communication, e-mail and others information systems used to manage the organization, the cost of renting the specified means of communication or the payment of relevant services provided by other organizations under contracts; 1.3.2. Expenses for the operation of computing equipment used for management and being on the balance sheet of the organization, as well as the cost of paying for relevant work, services performed under contracts; 1.3.3. Printing costs; 1.3.4. Expenses for stationery, accounting, reporting and other documents, periodicals necessary to achieve production goals and enterprise management, for the purchase of technical literature, bookbinding; 1.3.5. Expenses for the maintenance of official vehicles, expenses for compensation for the use of personal cars for official trips in accordance with the norms established by law; 1.3.6. Expenses for business trips of employees, in accordance with the norms established by law (costs for an employee's travel in both directions, renting living quarters, daily allowances, processing, issuing visas, etc.); 1.3.7. Expenses for payment of legal, informational, consulting and other similar services in accordance with concluded agreements; 1.3.8. Expenses for payment of audit services related to checking the accuracy of accounting (financial) statements, in accordance with applicable law; 1.3.9. Hospitality expenses associated with the official reception and service of representatives of other organizations participating in negotiations in order to establish and maintain mutual cooperation, as well as participants who arrived at a meeting of the board of directors (management board) or governing body, regardless of the venue of the specified event, as well as expenses for holding an official reception (breakfast, lunch, or other similar event) for these persons, transport provision for the delivery of these persons to the venue of the entertainment event and (or) meeting of the governing body and back, buffet service during negotiations, payment for the services of interpreters who are not on the staff of the organization, to provide translation during entertainment events; 1.3.10. Expenses for the maintenance of fixed assets and general utility equipment (buildings, structures, transmission devices, courtyards, storage facilities organizations (without warehouses of divisions), including lifting equipment, loading and unloading machines and equipment for servicing warehouses, etc.): - costs of lubricants, cleaning and other materials, inventory and equipment for cleaning premises, water supply, sewerage and waste disposal, electricity for lighting the premises and territory of the organization, as well as materials, equipment and devices for lighting; - expenses for heating and ventilation (air conditioning) of premises; - expenses for reimbursement of wear and tear and repair of general utility equipment. 1.4. Depreciation deductions for the complete restoration of fixed assets for general economic purposes in accordance with the current legislation; 1.5. Expenses for maintenance and repair of fixed assets for general business purposes. 2. Expenses for servicing employees: 2.1. Expenses related to training and retraining of personnel (including advanced training of personnel) on a contractual basis with educational institutions... 2.2. Labor protection and safety expenses: 2.2.1. Depreciation and expenses for the repair and washing of free-of-charge special clothing, special footwear and other personal protective equipment; 2.2.2. Expenses associated with the purchase of first aid kits and medicines; 2.2.3. The cost of issued free of charge in accordance with the legislation Russian Federation cases of neutralizing substances, fats, milk, etc .; 2.2.4. Expenses for the purchase of the necessary manuals and posters on safety, prevention of accidents and diseases, as well as improving working conditions; 2.2.5. Expenses for training workers in safe working practices and for equipping safety cabinets; 2.2.6. Other expenses stipulated by the nomenclature of labor protection and safety measures. 2.3. The costs of maintaining office space, including sanitary facilities and equipment provided to employees. 3. Expenses for the organization of work: 3.1. Expenses for payment of services for the protection of property, maintenance of security and fire alarms, fire protection services and other services of security activities, as well as expenses for maintaining its own security service, in cases where the organization is duly granted the right to have a security service, maintenance costs and wear and tear of fire-fighting equipment, equipment, overalls, etc. 3.2. Expenses for the maintenance and repair of production workshops (in terms of work on the maintenance and repair of the housing stock): labor costs and social deductions for workers in production workshops, depreciation, expenses for repairing workshop equipment and inventory. 4. Other general operating expenses: 4.1. Compulsory and voluntary insurance property of enterprises and organizations in accordance with the procedure established by law and in other insurance cases permitted by law; 4.2. Payments on bank loans (with the exception of loans related to the acquisition of fixed assets, intangible assets), as well as for budget loans, except for loans issued for investments; 4.3. Expenses associated with the acquisition of the right to use computer programs, databases under contracts with the copyright holder, as well as the costs of updating computer programs and databases, the cost of obtaining licenses, etc .; 4.4. Advertising costs of manufactured (purchased) and (or) sold goods (works, services), trademark and service mark, including participation in exhibitions and fairs.

Appendix 2
An example of calculating the standard value of general operating costs

Initial data

1. The total area of ​​serviced apartment buildings is 776.4 thousand m 2. 2. The planned wage fund for workers engaged in the maintenance and repair of common property in an apartment building is 2,201.6 thousand rubles.

General operating cost groups

General operating costs ratio,% of the planned wages fund for workers

General operating expenses, thousand rubles

Administrative expenses

Employee service costs

Work organization costs

Other general operating expenses

Total

1 607,2

Appendix 3
An indicative list of documents for determining the amount of general operating costs

Cost item

Name of the document, by whom and when approved (developed)

Administrative expenses

Labor costs of employees of administrative and economic personnel

Sectoral tariff agreement on housing and communal services in the Russian Federation. Decree of the Government of the Russian Federation of 21.03.1994, No. 210 "On the conditions of remuneration for the heads of state-owned enterprises when concluding labor agreements (contracts) with them." Letter of the Ministry of Labor of Russia dated April 28, 1994 No. 727-RB "On the procedure for applying the Decree of the Government of the Russian Federation No. 210 dated March 21, 1994" On the conditions of remuneration of managers state enterprises when concluding labor agreements (contracts) with them ”. "Methodological recommendations for the organization of remuneration in housing and communal services ( practical guide), approved by the order of the Gosstroy of Russia dated 03/31/1999, No. 81 and the decree of the Central Committee of the Trade Union of 05/05/1999, No. 16. "Recommendations for the regulation of labor of workers engaged in the maintenance and repair of the housing stock", approved by the order of the State Construction Committee of Russia dated 09.12.1999, No. 139.

The cost of remuneration of employees of the administrative apparatus, employees carrying out operational management of the operation and current repair of the housing stock

Expenses for wages of workers performing maintenance of administrative premises

Deductions for social needs of employees of administrative and economic personnel

Tax Code of the Russian Federation, part 2, chapter 24 "Unified social tax(contribution)".

Expenses for ensuring the smooth operation of administrative personnel

Based on specific conditions, taking into account the current norms, prices, tariffs and contracts concluded according to the data accounting.

Expenses for postal, telegraph, telephone and other similar services, payment for communication services

Computing equipment operating costs

Printing costs

Stationery expenses, etc.

Expenses for the maintenance of official vehicles, expenses for compensation for the use of personal cars for business trips

Order of the Ministry of Finance of Russia dated 04.02.2000 No. 16n "On changing the maximum compensation for the use of personal cars and motorcycles for business trips." Decree of the Government of the Russian Federation of 08.02.2002, No. 92 (as amended on 09.02.2004) "On the establishment of norms for the costs of organizations for the payment of compensation for the use of personal cars and motorcycles for business trips, within which, when determining tax base for corporate income tax such expenses are related to other expenses related to production and sale "

Employee travel expenses

Decree of the Government of the Russian Federation of 02.10.2002, No. 729 "On the amount of reimbursement of expenses related to business trips in the territory of the Russian Federation, to employees of organizations financed from funds federal budget»

Payment for legal, informational, consulting and other similar services

Payment for audit services

Based on concluded contracts, according to accounting data.

Hospitality expenses

Expenses for the maintenance of fixed assets and general purpose inventory

Based on specific conditions, taking into account current norms, prices, tariffs and concluded contracts, according to accounting data.

Depreciation deductions,

Tax Code of the Russian Federation, Part 2, Chapter 25 "Corporate Profit Tax", Art. 256-259.

Costs for Maintenance and repair of fixed assets for general business purposes

Employee service costs

Costs associated with training and retraining of personnel

Tax Code of the Russian Federation, Part 2, Chapter 25 "Corporate Profit Tax", Article 264. Decree of the Government of the Russian Federation of May 14, 1992, No. 315 (as amended by the Decision of the Supreme Court of the Russian Federation of November 28, 2000, No. GKPI 00-1168) "On the system of vocational training, advanced training and retraining of released workers and unemployed personnel."

Health and safety costs

The federal law dated 17.07.1999 No. 181-FZ (as amended on 09.05.2005, as amended on 26.12.2005) "On labor protection in the Russian Federation." “Typical sectoral norms for the free distribution of special clothing, special footwear and other personal protective equipment to workers in the housing and communal services”, approved by the Resolutions of the Ministry of Labor of Russia No. 68 dated December 29, 1997, No. 69 dated December 30, 1997 and No. 70 dated December 31, 1997.

The cost of maintaining office space provided to employees

According to accounting data.

Work organization costs

Expenses for payment of services for the protection of property, maintenance of security and fire alarms, fire protection services and other services of security activities

Based on the concluded contracts according to accounting data.

Maintenance and repair costs of production workshops

"Recommendations for the rationing of material resources for the maintenance and repair of the housing stock", approved by the order of the State Construction Committee of Russia dated 08.22.2000, No. 191.

Other general operating expenses

Compulsory and voluntary property insurance costs

Tax Code of the Russian Federation, Part 2, Chapter 25 "Corporate Profit Tax", Article 263.

Bank loan payments

Federal Law of 02.12.1990, No. 395-1 (as amended up to 31.07.1998, 08.07.1999, 19.06.2001, 07.08.2001, 21.03.2002, 02.02.2006. ) "About banks and banking»

Expenses associated with the acquisition of the right to use computer programs, databases under contracts with the copyright holder, expenses for obtaining licenses, etc.

Order of the Ministry of Finance of Russia dated 16.10.2000 No. 91n "On approval of the accounting regulation" Accounting for intangible assets "PBU 14/2000".

Advertising costs

Tax Code of the Russian Federation, Part 2, Chapter 25 "Corporate Profit Tax", Article 264.

Appendix 4
Norms of the need for tools for workers engaged in the repair of structural elements of a building and internal engineering equipment

Tool

Service life, months

Tool rate, pcs. for 1 worker

Estimated

Taking into account the service life of the tool per year

Concrete workers

2. Ax construction assembled type A2

3. Carpenter's hammer, type MPL

4. Tape flatteners with conical end, types GLK-1, GLK-2, GLK-3, GLK-4

5. The same with the rounded end of the types GLz-1, GLZ-2, GLZ-3, GLZ-4

6. Trapezoidal floats with a conical end, types GTK-1, GTK-2, GTK-3, GTK-4

7. The same with the rounded end of the types GTZ-1, GTZ-2, GTZ-3, GTZ-4

8. Rectangular ironers, types GP-1, GP-2, GP-3, GP-4

9. Ironer for skirting boards IR-421A

10. Scraper for concrete work IR-758

11. Blade for xylolite works, type LK

12. Metal scraper

13. Mortar shovel LR type

14. Trowel for concrete and masonry works, type KB

15. Panel brush type KFK8

16. Common scrap types LO24, LO28

17. Shovels digging rectangular types LKP-1, LKP-2, LKP-3

18. Shovels shovel types LS-1, LS-2, LS-3

19. Locksmith chisels

20. End pliers

21. Sledgehammers longitudinal sharp-nosed types K3, K4

23. Roulette in a closed case

24. Marking cord - plumb line

25. Steel construction plumb bob

26. Building level

27. Building flexible level (water)

Gas welders

1. Locksmith chisels

2. Bench hammer with square striker weighing 0.6 kg

3. Fitting screwdrivers

5. Files

7. Locksmith crosscutters

8. Burner

9. Injection cutter for manual oxygen cutting

10. Adjustable spanner

12. Compass marking with an arc

Bricklayers

1. Scarpels for stone and concrete work IR-561, IR-581

2. Hammer-pick, type MKI

3. Hammer-cam type MKU

4. Metal scraper

5. Mortar shovel LR type

6. Trowel for concrete and masonry work, type KB

7. Trowel for kiln and masonry work, type KP

8. Steel caulkers, types K-40, K-50

9. Steel joints, types Р1, Р2

10. Crowbar assembly types LM20, LM24A

13. Marking cord - plumb line

14. Steel construction plumb bobs, types OT600, OT 1000

15. Wooden elbow

16. Level building type

17.Flexible level (water)

Roll roofers and waterproofers

1. Hacksaws for wood

2. Knife for cutting linoleum

3. Ax construction assembled type A2

4. Carpenter's hammer, type MPL

5. Scraper for roofing IR-757

6. Metal scraper

7. Spatula-scraper

8. Ladles for pouring mastics of types KM 1, KM 2.5

9. Collecting shovel LP-2 type

11. Roulette in a closed case

12. Technical thermometer

13. Steel construction plumb bob, type OT400

14. Building level, type US2

Roofers for roofing from piece materials

1. Hacksaws for wood

2. Ax construction assembled type A1

3. Joiner's hammer type MST-2

5. Trowel for concrete and masonry works, type KB

6. Manual scissors for cutting metal types 1, 2

7. Files

8. Different rasps

9. Folding metal meter

10. Roulette in a closed case

11. Marking cord - plumb line

Steel roofers

1. Hacksaws for wood

2. Rectangular mallet

3. Roofing hammers types MKR-1.MKR-2, MKR-3

4. Construction pliers, type KS-250

5. Locksmith barbs

6. Step puncher, brand STD-937/1

7. Manual scissors for cutting metal types 1, 2, 3

8. "small-sized manual type НМР-180

9. Combination pliers

10. Steel wire brush

11. Folding metal meter

12. Roulette in a closed case

13. Compass marking with arc

14. Drawers

Painters

1. Grater-stripping with a semicircular handle

24

2. The same with an extended handle

3. Spatulas types ШП45, ШП95, ШП150, ШП180

4. A spatula with a rubber sheet and a plastic handle, type SHRP

5. Spatula-scraper

6. Device for mixing putty

7. Paint rollers types VP100, VP200, VP250

8. The same types ВМ100, ВМ200, ВМ250

9. Paint roller, angle type VMU

10. "" paneled

11. Brushes flutter types KF25, KF50, KF60, KF75, KF100

12. Handbrake brushes of types KR25, KRZO, KR35, KR40, KR45, KR50, KR55

13. Panel brushes, types KFK8, KFK10, KFK14, KFK18

14. Flywheel brushes of KM60, KM65 types

15. Brush-brush types KMA135, KMA165, KMA195

16. Knurling, double-roller type nd

17. Brush-facing, type ШТ2

18. Steel wire brush

19. Roulette in a closed case

20. Marking cord - plumb line

21. Steel plumb bob types OT 100, OT200

22. Trays with mesh

23. Brushes from plant fibers, hair and a mixture of hair with nylon bristles

Carpenters

1. Chisels for carpentry with a blade width of 16, 18, 20, 25 mm

2. KT type ratchet brace

3. Hacksaws for wood

4. Saws cross two-handed for wood

5. Rig for saws

6. Rack surface gauge

7. Plane with a single knife or metal plane with a single knife

8. Scherhebel plane or metal scherhebel plane

9. Plane with a double knife or a metal plane with a double knife

10. Flat chisels with a blade width of 6, 8, 10, 12, 16, 20, 25 mm

11. Pen drills for a brace with a diameter of 6, 8, 10 mm

12. "twisted to a brace with a diameter of 16, 20, 25, 32, 40 mm

13. Countersinks to the brace with a diameter of 20, 25, 32 mm

14. Center drills for the brace with a diameter of 12, 16.20, 25, 32, 40 mm

15. Construction axes assembled, types B1, B2

16. Doboinik steel parquet

17. Carpenter's hammer, type MPL

18. Construction pliers, types KS-250, KS-225.KS-180

19. Crowbars-claws of types LG16, LG20, LG24

20. Bolts of types Ш-14, Ш-22

21. Metal scraper

22. Steel caulks, types K-40, K-50

23. End pliers

24. Longitudinal sharp-nosed sledgehammers types KZ, K4

25. Open-ended wrenches, double-sided

26. "Socket with square and hex head to the brace

27. Crowbar assembly types LM20, LM24, LM24A, LM32

28. Fitting screwdrivers

29. Combination pliers

30. Files

31. Steel wire brush

32. Adjustable wrenches

33. Folding wooden meter

34. Roulette in a closed case

35. Marking cord - plumb line

36. Steel construction plumb bob, type OT400

37. Grinding bars types BP-40 × 20 × 200, BP-20 × 15 × 150

38. Square metal

39. Construction levels of types US2, USb-1, US6-2

40. Level flexible (water)

Ventilation repair and maintenance locksmiths

1. Step puncher STD 937/1 brand

2. Manual scissors for cutting metal types 1, 2, 3

3. Small-sized manual scissors type НМР-180

4. Round dies for metric threads

5. The same for straight pipe threads

6. Hacksaw blades

7. Hand hacksaw frames

8. Bench hammer with round striker weighing 0.8 kg

9. Locksmith barbs

10. Wrenches double-sided with an open jaw

11. Adjustable wrenches

12. Fitting screwdrivers

13. Scrap assembly

14. Manual pipe cutter TRS-50

15. Manual small-sized pipe cutter brand TM

16. Roofing hammer

17. Combination pliers

18. Roulette in a closed case

19. Building level, type US2

20. Steel construction plumb bob

21. Compass with an arc

22. Steel wire brush

23. Locksmith chisels

24. Longitudinal sharp-nosed sledgehammer

25. Pipe clamps

26. Rollers for round dies

27. Hand drill

Plumbers

1. Scarpels for stone and concrete work IR-561, IR-581

2. Bolts of types Ш-14, Ш-22

3. Steel caulkers of the K-40, K-50 types

4. Locksmith barbs

5. Chisels for locksmiths

6. Pipe clamps

7. Manual scissors for cutting metal types 1, 3

8. Round dies for metric threads

9. The same for straight pipe threads

10. Hacksaw blades

11. Hand hacksaw frames

12. Manual small-sized pipe cutter TM

13. Manual pipe cutter TRS-50

14. Socket wrenches with internal hexagon one-sided

15. Sledgehammer longitudinal sharp-nosed type KZ

16. Bench hammer with a round striker weighing 0.8 kg

17. Double-sided wrenches with open jaw

18. Lever pipe wrenches N1,2,3

19. The same cap

20. Wrenches radiator nipple types K-1, K-2

21. Fitting screwdrivers

22. Combination pliers

23. Files

24. Steel wire brush

25. Adjustable wrenches

26. Folding metal meter

27. Roulette in a closed case

28. Steel construction plumb bob, type OT400

29. Square metal

30. Building level, type US2

31. "flexible (water)

32. Vernier caliper type ШЦ-1

33. Rollers for round dies

34. Socket keys for parts with an internal hexagon "turnkey"

Locksmiths-electricians

1. Bolts of types Ш-14, Ш-22

2. Locksmith barbs

3. Locksmith chisels

4. Manual scissors for cutting metal type 1

5. End pliers with insulating handles

6. Hacksaw blades

7. Side cutters with insulating handles

8. Hand hacksaw frames

9. Bench hammer with round striker weighing 0.8 kg

10. Kerners

11. Wrenches double-sided with an open jaw

12. Dielectric screwdrivers

13. Combination pliers

14. Files

15. Round nose pliers with insulated handles

16. Metal ruler

17. Roulette in a closed case

18. Compass marking without arc

19. Drawers

20. Electric soldering iron type EPSN-40/220

21. Square metal

22. Calipers types ШЦ-1, ШЦ-2

Joiners

1. Chisels for joinery with blade width 6, 8, 10, 12, 16, 18.20 mm

2. KT type ratchet brace

3. Hacksaws for wood

4. Fitting screwdrivers

5. Bow saw with a wooden machine

6. Wiring for saws

7. Rack surface gauge

8. Half-fugitive

9. Plane with a single knife or metal plane with a single knife

10. Scherhebel plane or metal scherhebel plane

11. Plane with a double knife or a metal plane with a double knife

12. Zinubel plane

13. Falzgebel plane

14. The zenzubel plane

15. Metal plane for planing convex and concave surfaces

16. Platgebel plane

17. Planer-tongue-and-groove

18. Flat chisels with a blade width of 6, 8, 10, 12, 16, 18.20, 25.32.40 mm

19. The same semicircular

20. Pen drills for a brace with a diameter of 6, 8, 10 mm

21. The same twisted with a diameter of 16, 20, 25, 32, 40 mm

22. The same center with a diameter of 12, 16, 20, 25, 32, 40 mm

23. Countersinks for a brace with a diameter of 20, 25, 32 mm

24. Axes for construction of types А1.А2

25. The same types B1, B2

26. Jointer

27. Cycles of types Ts2-35, Ts2-60

28. Rectangular mallet

29. Joiner's hammers types MST-1, MST-2

30. Carpenter's hammer, type MPL

31. Construction pliers, types KS-150, KS-180

32. Fitting screwdrivers

33. End pliers

34. Socket wrenches with square and hexagonal heads to the brace

35. Files

36. Folding wooden meter

37. Roulettes in a closed case, types ZPKZ-2AUT / 1, ZPKZ-5AUT / 1

38. Compass with an arc

39. Plumb bob types OT 100, OT200

40. Wooden elbow

41. Building level, type US5-1

42. Grinding bars types BP-40 × 20 × 200, BP-20 × 15 × 150

Plasterers

1. Trowels for plastering of types KSH1, KSH2

2. Collapsible falcons

3. Plaster hammer type MShT

4. Hacksaws for wood

5. Knife for finishing works

6. Scarpels for stone and concrete work

7. Wooden scraper IR-223A

8. Half-treads of types PT500, PT750, PT1000

9. Gear rules of types PZ1200, PZ1600, PZ1800

10. "straight lines types PP1200, PP1600, PP1800

11. Rule of contraction type PU

12. "husk type PL

13. "fettered one-sided IR-170

14. Ironer for skirting boards IR-421A

15. Steel rustings of RU55, RU75 types

16. Scraper IR-700

17. Wooden grater IR-671

18. "foam and foam

19.Felt

20. Mortar shovel LR type

21. Flywheel brushes, types KM60, KM65

22. Brushes made of plant fibers, hair and a mixture of hair with nylon bristles

23. Buckets for finishing works of types KSH 0.6, KSH 0.8, KSH1

24. Cuts of types ОШ-1, ОШ-2

25. Manual scissors for cutting metal type 1

26. End pliers

27. Roulette in a closed case, type ZPKZ-5AUT / 1

28. Marking cord - plumb line

29. Steel construction plumb bob, type OT200

30. Wooden elbow

31. Level flexible (water)

Electric welders

1. Locksmith chisels

2. Bench hammer with a square striker weighing 1 kg

3. Dielectric screwdrivers

4. Combination pliers

5. Files

6. Steel wire brush

7. Locksmith crosscutters

8. Folding metal meter

9. Compass marking without arc

10. Electrode holders of pliers

11. Snap-type electrode holders

In this article we will touch upon the issues of managing an apartment building, calculating fees for the maintenance and repair of residential premises, prices and tariffs for utilities in the case of a building management company.

Most of the population in large cities are the owners of apartments in an apartment building.

An apartment building can be managed:

• directly by the owners of premises in an apartment building;
• a homeowners' partnership or a housing cooperative or other specialized consumer cooperative;
• managing organization.

The management of an apartment building should ensure favorable and safe living conditions for citizens, the proper maintenance of common property in an apartment building, the solution of issues related to the use of this property, as well as the provision of utilities citizens living in such a house.

Managing an apartment building requires specialized knowledge and experience. Therefore, owners are increasingly resorting to the services of specialized organizations, such as management companies. The relationship of the parties - management company and homeowners - are built on a contractual basis.

Managing organization- This entity regardless of the organizational and legal form, as well as individual entrepreneur managing an apartment building on the basis of an apartment building management agreement.

The activities of management organizations are regulated by the Housing Code of the Russian Federation, the Rules for the implementation of activities for the management of apartment buildings, approved by the Decree of the Government of the Russian Federation of 05.15.2013 No. 416 (as amended on 03.26.2014).

An apartment building in accordance with clause 9 of Art. 161 ZhK RF can be managed by only one managing organization.

If the owners decide to entrust the management of the house to a managing organization, then a contract for the management of an apartment building is concluded with it in writing. The terms of the contract for the management of an apartment building are regulated by the Housing Code of the Russian Federation.

Information required for disclosure, at the option of the managing organization, is posted:

• on the website of the managing organization;
• on the website of the executive body of the constituent entity of the Russian Federation, determined by the highest executive body of state power of the constituent entity of the Russian Federation;
• on the website of the local self-government body of the municipality, on the territory of which the managing organization carries out its activities.

Management company expenses

The expenses of the management company can be divided into the following types:

• expenses for the maintenance of the entrance of a residential building;
• expenses for the repair of living quarters;
• expenses for the current repair of common property in an apartment building;
• overhaul costs;
• expenses for the maintenance of the local area.

Expenses for the maintenance of the entrance of a residential building

The costs of maintaining the entrance of a residential building include:

• maintenance costs of entrance doors, intercoms, mailboxes, windows, elevators, garbage chutes, electrical equipment, heating systems;
• costs of keeping walls, floors, windows, elevators and waste chutes clean.

• monitor the air temperature at the entrance (the air temperature must be at least +16 C˚), immediately replace broken glass in the doors and entrance windows;
• monitor the serviceability of structural elements of the entrance and repair them in a timely manner;
• carry out daily wet sweeping of staircases of the first two floors, areas in front of garbage chutes;
• remove waste from the garbage collection chamber and clean it every day;
• wash the floor of the elevator daily;
• 2 times a month carry out wet cleaning of all staircases and spans in houses without an elevator;
• Once a month, carry out wet cleaning of all staircases and flights of stairs in houses equipped with an elevator;
• Once a month, wash, clean and disinfect all elements of the garbage chute.

Residential renovation costs

The expenses for the repair of residential premises and in-house engineering equipment owned by the homeowner are not included in the monthly fee. Nevertheless, the managing organization must keep in order and, if necessary, repair the common property located in the apartment.

The managing organization is obliged to:

• maintain and repair risers of cold and hot water supply and sewerage;
• monitor the performance of ventilation systems;
• in apartments with gas stoves, regularly check the safety of the gas equipment installed in the apartment;
• ensure uninterrupted operation of the heating system, repair equipment if necessary;
• monitor the condition of the walls of the house, carry out repairs, including major repairs, if the damage was caused by the management organization.

Expenses for the current repair of common property in an apartment building

The managing organization is obliged to:

• maintain and repair water supply and sewerage systems;
• monitor the operability of fire-prevention automation and smoke removal systems;
• in houses with gas stoves, regularly check the safety of the gas supply system;
• ensure the smooth operation of the heating system and internal engineering systems and equipment, in a timely manner to eliminate emergencies;
• repair the roof.

Work to stop leaks due to a roof malfunction is carried out by the management organization during the shift, minor roof repairs are performed under favorable weather conditions during the day, the roofing is changed up to 50% at the expense of current repair funds.

Overhaul costs

Decision to hold overhaul common property is accepted for general meeting owners. Organizational and informational support in holding the general meeting can be provided by the district government.

For your information

State program of the city of Moscow "Housing" for 2012-2016. the provision of subsidies from the budget of the city of Moscow for the overhaul of the common property of owners of premises in apartment buildings in Moscow with shared financing of expenses at the expense of owners of premises in apartment buildings. Subsidies are received by HOAs, housing cooperatives, and managing organizations. Participation and control on the part of residents is a guarantee of a well-executed repair.

The general meeting of owners makes a decision:

• on the overhaul of the common property of the house;
• on equity financing of repairs at the expense of the owners of premises in the house.
• approves the types, volumes and terms of work;
• approves a preliminary calculation of the cost by type of work;

Management organizations submit an application for a subsidy to the Department of Overhaul (DKR) of the city of Moscow. The procedure for granting subsidies and the composition of the application are determined by the decree of the Moscow Government dated December 6, 2011. No. 575-PP.

Home management services must be provided in a timely manner and comply with the Utilities Policy.

Management company income

The income of the management company includes:

• the amount of payments received from the owners of premises in the apartment buildings of the management organization under the agreement for the management of apartment buildings (house management fee);
• funds received from the population in excess of the rent (additional apartment renovation, installation of sanitary ware or replacement of those that have become unusable due to the fault of tenants, etc.);
• funds received from tenants for utilities, maintenance and repair of an apartment building;
• funds from intermediary activities (receiving agency fees from resource-supplying organizations for collecting utility bills).

In accordance with sub. 14 p. 1 of art. 251 of the Tax Code of the Russian Federation, funds do not belong to income targeted financing, namely:

• budgetary funds allocated for the management of apartment buildings to managing organizations aimed at equity financing of capital repairs of apartment buildings (in particular, budgetary funds provided by the Fund for Assistance to Housing and Utilities Reforms for equity financing of capital repairs of apartment buildings);
• funds of owners of premises in apartment buildings, transferred to the accounts of the management company, aimed at financing repairs, overhaul of the common property of apartment buildings.

Let's give an example of calculating the cost of services, accounting for income and expenses by a management organization.

Example

The owners of the apartment building at the general meeting decided to entrust the management of the building to the Management Company LLC "Vostok" and entered into a management contract with it for a period of 3 years.

Under the terms of the contract, the management company, within the agreed period for a fee, undertakes:

• provide services and perform work on the proper maintenance of common property in this apartment building;
• to provide utilities to the owners of premises and to persons using the premises in this house;
• carry out current and major repairs of the common property of this house;
• carry out other activities aimed at achieving the goals of managing an apartment building.

The total area of ​​this apartment building is 12,546 m 2.

The apartment building consists of:

• 204 residential premises - apartments owned by the right of ownership individuals;
• non-residential premises (utility rooms used for storing inventory, located on the ground floor).

The management company concludes construction contracts with specialized organizations for comprehensive service apartment building, which includes:

• maintenance of premises;
• emergency dispatch service;
• collection and removal of garbage;
• sanitary maintenance of common areas and adjoining territory;
• service engineering networks to the border of operational responsibility.

Housing and communal services are carried out strictly in accordance with applicable regulations for the maintenance and repair of the housing stock based on the cost estimate.

The cost estimate for the management of an apartment building includes:

1. Expenses under contracts with resource supplying organizations for cold and hot water supply, sewerage, power supply, gas supply (if available), heating (heat supply).

The procedure for determining the volume of services of cold and hot water supply, water disposal, power supply, heating (heat supply) provided by resource-supplying organizations depends on the presence or absence of metering devices. In our apartment building, common house metering devices are installed. Therefore, the cost of the provided utilities is defined as the product of the tariff established for a certain category of consumers by the volume of utilities consumed by them in natural units, in particular:

• water supply - for 1 m 3 of released water;
• water disposal - per 1 m 3 of the diverted waste liquid;
• heat supply - for 1 Gcal of supplied heat energy;
• hot water supply - per Gcal of thermal energy for heating water, or m 3 of hot water supplied;
• power supply - 1 kW × h. released electricity.

2. Expenses for the maintenance of common property in an apartment building.

Reflected total amount the costs of paying for the services of specialized contracting organizations performing, under an agreement with the managing organization, work on the maintenance of common property in an apartment building. These costs include:

• removal of household waste;
• cleaning the territory;
• cleaning of non-apartment common areas, including garbage chutes;
• maintenance of the local area, including landscaping;
• maintenance and repair of elevators;
• maintenance of engineering equipment and structural elements of buildings;
• maintenance and cleaning of ventilation ducts;
• preparation for winter (insulation of window and balcony openings, replacement of broken glass windows and balcony doors, insulation of entrance doors in apartments and non-residential premises that are common areas).

Let us explain that the engineering equipment in an apartment building includes equipment for water supply, heating, sewerage, power supply, and the main structural elements of a building are foundations, walls, ceilings, partitions, roofs, stairs, windows, doors, balconies.

3. Repair costs.

Reflects the total amount of expenses for payment of services of contractors performing repair and construction and installation work under an agreement with the management organization.

The costs of repairs include the costs of current (preventive) and unforeseen repairs (work related to the elimination of emergency situations).

Preventive maintenance costs include:

• to restore damaged areas of buildings, foundations;
• elimination of malfunctions and preventive maintenance of internal engineering systems and equipment (elimination of roof malfunctions, replacement of drainpipes, repair of ventilation, etc.);
• repair and restoration of destroyed sections of sidewalks, paths, blind area of ​​fences, sheds for containers, waste bins.

4. Expenses for major repairs.

Reflected is the amount of expenses for payment of services of contractors performing major repairs.

Overhaul involves replacement:

• engineering equipment systems;
• individual load-bearing elements building structures apartment building.

5. Expenses of the managing organization.

The expenses of the managing organization include:

• material costs;
• labor costs;
• depreciation expenses;
• other costs associated with the provision of management services for an apartment building.

As part of material costs the management organization takes into account the costs of:

• purchase of raw materials, materials, fuel, inventory and household accessories used in the process of providing services for the maintenance of an apartment building;
• payment of rent for non-residential premises occupied by the management organization;
• utilities consumed by the managing organization;
• transport services;
• other expenses.

In the expenses of the management organization for the remuneration of employees take into account the costs of remuneration of employees of the management organization engaged in concluding contracts with contracting, specialized and resource supplying organizations, calculating and collecting payments, conducting claims work, performing other functions for managing an apartment building, in accordance with the approved staffing table.

As part of the cost of depreciation equipment of the management organization used in the process of providing services for the management of an apartment building are taken into account depreciation deductions for items of fixed assets on the balance sheet of the managing organization.

IN other expenses management organization reflects expenses that are not included in the listed:

• deductions for insurance premiums employees of the management organization in extrabudgetary funds;
• payment for bank services;
• payment for consulting, information, consulting and audit services;
• costs associated with training and retraining of personnel;
• payments on compulsory insurance property, civil liability, selected categories employees in accordance with the procedure established by the legislation of the Russian Federation;
• taxes, fees, payments and other deductions established by the legislation of the Russian Federation;
• other expenses.

Accounting expenses are reflected in accordance with the provisions of the accounting policy of the management company, developed in accordance with the requirements of accounting regulations:

• Federal Law dated 06.12.2011 No. 402-FZ (as amended on 04.11.214) "On accounting";
• Chart of accounts of accounting financial economic activity organizations and Instructions for its use, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n (as amended on November 8, 2010);
• Accounting Regulations “Organization Expenses” PBU 10/99, approved by Order of the Ministry of Finance of Russia dated 06.05.1999 No. 94n (as amended on 27.04.2012).

Costs are categorized as direct and indirect. TO direct costs include:

• material costs;
• expenses for payment of utilities to enterprises of the housing and economic complex;
• the cost of paying for services to contractors that provide repair and maintenance services for the maintenance and repair of a house;
• expenses for payment of services to contractors performing construction and installation work for the overhaul of buildings and structures;
• costs of paying for the services of a single settlement center;
• other expenses related to activities related to the management of an apartment building.

The remaining expenses, including those related to the maintenance of the company's management staff, are indirect.

Direct costs are accounted for on account 20 "Main production" as follows:

20.01 - utility bills;

20.02 - expenses for the maintenance of common property in an apartment building;

20.03 - expenses for Maintenance;

20.04 - expenses for major repairs.

In addition, detailing is provided for sub-accounts open for each type of utility bills (20.01 / Heating, 20.01 / KhVS, 20.01 / GVS, 20.01 / Vodootvody, 20.01 / Electricity supply).

Indirect costs, including the costs of maintaining the management staff of LLC "Vostok", are reflected in account 26 "General expenses". Indirect costs are charged monthly to financial results(in the debit of account 90.02).

The accountant makes a monthly calculation of the expenses incurred (below is an example of the calculation of the actual expenses for December 2013).

Example forAlculating the cost of services

Calculation of the cost of services for December 2013

Services list	Cost accounting account	The amount of costs for the provision of services, rub.	Scope of services provided		Unit cost of service, rub.
			unit of measurement	Quantity
Heating	20.01 / "Heating"
Cold water supply	20.01 / "KhVS"
Hot water supply	20.01 / "DHW"
Drainage systems	20.01 / "Drainage systems"
Power supply	20.01 / "Power supply"
Total utility costs		830 787,14
Home maintenance costs			Rub. for 1 m 2 area
			Rub. for 1 m 2 area
Home management			Rub. for 1 m 2 area
Total expenses incurred		1 179 440,48

Chief Accountant Ivanova Ivanova A.G.

Also, the management company draws up the receipt subsidies from the budget... In this case, the amount of accrued operating costs for owners is reduced by the amount of subsidies provided.

In our apartment building, the subsidy is received by a family of 4 people: a husband, a wife and two children 3 and 7 years old. The procedure for obtaining a subsidy:

1. First of all, we will calculate the amount of payment for housing and communal services according to the standard specified in the Decree of the Government of the Russian Federation of February 21, 2013 No. 146 "On federal standards payment for housing and utilities for 2013-2015 "(hereinafter - Resolution No. 146):

147 RUB × 18 m 2 × 4 pers. = 10 584 rubles.,

where 147 rubles. - this is a regulated standard for the cost of paying for utilities for 1 m 2 in Moscow, approved by Resolution No. 146;

18 m 2 is the social norm for living space for 3 or more people registered in a residential building.

All income is taken for the calculation, including scholarships, benefits, pensions and supplements.

In our case, the parents' income per month is 18,000 rubles. + benefits for children (500 rubles).

The total family income will be 18,500 rubles. (18,000 rubles + child benefits 500 rubles).

The income for 1 person will accordingly be:

RUB 18,500 / 4 persons = RUB 4625

3. Calculate the average living wage for the family.

To calculate, you need to take the indicators of the subsistence minimum, approved by the government. In our example for a Moscow family:

• able-bodied population - 11,249 rubles;
• children - 8559 rubles.

Based on these data, we will determine the average subsistence minimum for a family:

(RUB 11,249 × 2 people + RUB 8559 × 2 people) / 4 people = RUB 9924

4. Find the correction factor

For the calculation, it is necessary to divide the total family income per person by the average living wage per family:

4625 RUB / 9924 rub. = 0.47.

5. Determine the percentage of payments for utility services from the total income.

For the calculation, it is necessary to multiply the correction factor by the standard of the maximum permissible share of citizens' own expenses for paying for housing and utilities in the total family income, which is approved by the Moscow government.

The size of the compensation standard of the city of Moscow is set:

• for families living alone citizens with an average per capita income and an income of more than 600, but not more than 1,500 rubles, respectively. per month - 3%;
• for families living alone citizens with an average per capita income and an income of more than 1,500, but not more than 2,000 rubles, respectively. per month - 6%;
• for families living alone citizens with an average per capita income and an income of more than 2,000 rubles, respectively. per month - 10%.

Therefore, for our example, the percentage of payments is:

0.47 × 10% = 4.7%.

6. Set the amount of the maximum possible payment for utilities.

To do this, multiply the total family income by the percentage of payments for services from the total income:

RUB 18,500 × 4.7% = 869.50 rubles.

7. We calculate the size of the subsidy to pay for housing and communal services.

The amount of payment for housing and communal services according to the standard (clause 1) minus the amount of the maximum possible payment for services:

RUB 10,584 - 869.50 rubles. = RUB 9,714.50

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Formation of prices for the services of the management company

The amount of payment for the maintenance and repair of an apartment building is formed according to the following list of works and services:

1. Management of an apartment building:

• implementation of planned supervision and control over the technical condition of facilities transferred to management, ensuring their maintenance and repair in accordance with the current regulatory and technical requirements;
• organization of work on the inspection of objects in order to determine their technical readiness for operation (including seasonal), the need for current and major repairs;
• planning of works on the maintenance and repair of the objects transferred to the management;
• planning financial and technical resources;
• systematic control over the quality of services, work of contractors and over the fulfillment of other contractual obligations, adjusting the amount of payment for services in the direction of its reduction in case of inadequate quality;
• financing of works and services of contractors (participants in the process of production of works, services) in accordance with concluded contracts and taking into account penalties for inadequate quality of work and services;
• conducting technical documentation to the objects transferred to management;
• work with the population, including consideration of appeals and complaints about the quality of service;
• execution of dispatching functions for receiving applications from the population;
• implementation of contractual and legal activities;
• organization of work on the reception, calculation and accounting of payments from tenants and owners of premises, collection of payment arrears, including for utilities in accordance with concluded contracts for the supply of utilities.

• sanitary maintenance of the household (cleaning of out-of-apartment common areas, adjoining territories, pest control and disinfestation; fire-prevention measures);
• care for elements of external improvement;
• removal and disposal of solid household waste;
• maintenance of residential buildings (conducting partial inspections of the elements of a residential building, eliminating minor faults during partial inspections, as well as at the request of the population);
• maintenance, technical certification and diagnostic examination of elevators;
• preparation of a residential building for operation in the spring and summer;
• preparation of a residential building for operation in the autumn-winter period;
• maintenance, inspection, adjustment and commissioning of engineering equipment systems serving more than one dwelling: ventilation, cold water supply, sewerage, hot water supply, central heating, power supply;
• maintenance and cleaning of chimneys, gas ducts and ventilation ducts;
• maintenance, technical diagnostics and examination of gas supply systems that are part of the common property of an apartment building and ensure the operability of equipment for more than one residential premises (except for intra-apartment gas equipment - stoves, gas water heaters);
• care of green spaces.

3. Maintenance- a set of construction, organizational and technical measures in order to eliminate malfunctions (restore operability) of the building elements and maintain the normal level of operational indicators.

Utility costs are determined at citywide rates. The price of the services of the management company, agreed upon with the owners of the apartment building, is approximately 5-8% of the cost of maintaining and repairing an apartment building (an example is presented in Table 2).

Table 2.Prices for the services of the management company
Services provided to consumers	Service price, rub. for 1 m 2 area
Maintenance of engineering equipment and structural elements of buildings
Cleaning of ventilation ducts and chimneys
Fire-fighting measures
Collection, removal and utilization (burial) of solid waste and KGM
Services of the ERC
Total home maintenance costs
Profit
Repair
Unexpected repairs
Preventive repair
Total repair costs
Profit
Sale price for repair

The calculation of utility bills is made on the basis of a single receipt of the established form. The owners transfer the rent to the account of the management company. The management company enters into an agreement on the calculation and collection of payments from the owners of premises with the center of utility bills. The rights to the program for calculating housing and communal services are owned by the management company. According to the receipt barcode, the accountant receives full information about the cash flow and all data about the owner. Contracts with resource supplying organizations provide for remuneration to the managing organization for collecting funds from the population.

Example

We continue to consider our example.

In the contract for the supply of utilities, concluded between the management organization and resource supplying organizations, there is a clause according to which the amount of remuneration of the management organization for services to the population, collection of payments from the population under the contract is 4% of the transferred amount.

In December 2013, the management company presented payments to the owners in the amount of RUB 1,159,991.18:

• for utilities - 830 787.14 rubles;
• for home maintenance services - 258,447.60 rubles. (12,546 m 2 × 20.60 rubles);
• to cover the costs of current repairs - 75,276 rubles. (12,546 m 2 × 6.00 rubles).

At the same time, in December 2013, the following were received on the settlement account of the management company:

• utility bills - 650,000 rubles;
• payment for reimbursement of expenses for the maintenance of the house - 240,000 rubles;
• payment for reimbursement of expenses for current repairs - 70,000 rubles;
• cash from the budget - subsidies - 50,000 rubles.

From the money received:

• paid to suppliers - resource supplying organizations - 630,000 rubles;
• paid to contractors for the maintenance and current repairs of the house - 300,000 rubles;
• transferred to the ERC for service - 20,000 rubles;
• accrued commission - 25,200 rubles. (630,000 rubles × 4%).

___________________

VAT and income tax on the income of the management company

VAT

In the letter of the Federal Tax Service of Russia dated March 15, 2013 No. AS-3-3 / 904, it is indicated that the implementation of utilities provided by management organizations responsible for servicing building engineering systems are not subject to VAT in the following cases:

• utilities purchased from organizations communal complex, electricity suppliers and gas supply companies;
• services by management companies are provided at the cost of purchasing them from organizations of the housing and communal complex.

Important!

Norms Tax Code RF does not provide for exemption from taxation of works (services) for the maintenance and repair of common property in an apartment building, carried out on their own by management companies. Consequently, operations for the management organization to carry out work on the maintenance and repair of the common property of an apartment building on the basis of paragraph 1 of Art. 146 of the Tax Code of the Russian Federation are recognized as objects of VAT taxation.

Example

In our case, the following incomes of the management company will be the objects of VAT taxation:

• commission in the amount of RUB 25,200, including VAT RUB 3,844.06;
• payment for house maintenance services in terms of the difference between the prices for purchasing services from organizations of the housing and communal complex and the price of selling these services to the owners of an apartment building;
• payment for maintenance services, since these works were performed by a non-specialized organization, in the amount of RUB 75,276, including VAT RUB 11,482.77.

The register for calculating the amount of VAT payable to the budget for services for the maintenance of an apartment building is presented in table. 3.

Table 3. Register of calculating the amount of VAT payable to the budget for services for the maintenance of an apartment building
Income type	unit of measurement	Quantity	The price of services of special enterprises of housing and communal services	Management company selling price	Taxable base of VAT (column 5 - column 4) × column 3	VAT amount (18% × column 6)
	rub. for 1 m 2 of total area
Total					19 697,22

In total, VAT was charged on the sale of services for December 2013:

(RUB 3,844.06 + RUB 11,482.77 + RUB 3,545.50) = RUB 18,872.33

The amount of VAT charged on sales is reduced by the amount of VAT accepted for credit to the budget, according to the performed by the contractor repair work... In total, the contractor performed work in the amount of 82,163.75 rubles, including VAT of 12,533.45 rubles.

So, in December 2013 the amount of VAT payable to the budget will be:

(RUB 18,712.33 - RUB 12,533.45) = RUB 6338.88

____________________

Income tax

In accordance with Art. 247 of the Tax Code of the Russian Federation as an object of taxation with income tax for Russian organizations profit is recognized, calculated as the difference between the income received and the expenses incurred.

The income of the management company for tax purposes is the amounts of payments presented to the owners for payment (utilities, for the maintenance of the house and current repairs), received from the owners of the premises within the framework of the management agreement for an apartment building, as well as commission.

Targeted receipts from the budget (in our example, these are subsidies) are not recognized as income, provided they are accounted for separately.

Expenses for tax purposes are recognized as documented, justified expenses (clause 1 of Article 252 of the Tax Code of the Russian Federation) incurred by the management company in the course of house management activities. Such expenses include the cost of paying for the services of specialized resource supplying and contracting organizations, the cost of managing the house ( wage personnel of the management company, deductions to extra-budgetary funds, depreciation, other expenses).

When calculating income tax, the amount of VAT charged on the sale of services is deducted from income.

Example

Let's calculate the income tax of the managing organization (Table 4).

Table 4. Calculation of income tax of the management organization
Income / expense type	Amount, rub.	Reflection in accounting registers	Reflection in registers tax accounting
Utility bills		90.01 / 1 "Utility bills"	"Income from utility bills"
House maintenance fees
Maintenance fee		90.01 / 2 "Services for the maintenance and repair of the house"	"Income from services for the maintenance and repair of the house"
Agent's commission		90.01 / 3 "Agency fee"	"Income for received agency fees"
Total income	1 189 710,74
VAT amount charged on sales income	18 872,33	68.4 "Calculations of income tax"
Utility bills		20.01 "Expenses for utility bills	"Expenses for utility bills"
Housekeeping costs		20.02 "Expenses for the maintenance of common property in an apartment building"	"Expenses for the maintenance of common property in an apartment building"
Maintenance costs		20.03 "Expenses for maintenance	"Expenses for maintenance"
Home management costs		26 "General expenses"	"Indirect costs"
Total expenses	1 179 440,48
The tax base	8601,59 (1 189 710,74 - 18 872,33 - 1 179 440,48)
Income tax amount

As you can see, in December 2013 the organization received a loss, which means that income tax is not paid.

________________

Currently, the management of multi-apartment buildings in the utility market is in demand and is developing intensively. New management companies appear, competition grows. The competitiveness of the management company can primarily be affected by the quality of the services provided and acceptable prices, therefore, it is important to correctly allocate costs and areas of responsibility.

Moscow, 2006

This collection is intended to determine the general operating costs by the standard method: administrative and economic, maintenance of production workers, organization of work, other general operating costs included in the payment for the maintenance and repair of common property in an apartment building.

The collection was developed by the Center for Municipal Economics and Law.

1. BASIC PROVISIONS

1.1. Recommended standards for general operating costs in payment for the maintenance and repair of common property in an apartment building are intended to determine general operating costs, regardless of their actual value, for contractor organizations engaged in the maintenance and repair of common property in an apartment building.

1.2. Recommended standards are the basis for the development and approval by local authorities of regulatory and methodological documents on pricing, the formation of a "transparent" and reasonable structure of the cost of work on the maintenance and repair of common property in an apartment building.

1.3. Recommended standards can be used by owners of premises in apartment buildings; contractor organizations engaged in the maintenance and repair of common property in an apartment building, regardless of organizational and legal forms; managing organizations.

1.4. General operating costs include the following groups of costs:

Administrative expenses;

Maintenance costs for production workers;

Organization of work expenses;

Other general operating expenses.

1.6. When determining the cost of maintaining and repairing common property in an apartment building, the contractor organization and the customer also have the right to determine the amount of general operating costs by the calculation method based on statistical and accounting reporting data, taking into account their dynamics over a number of years and changes planned in the planned period.

1.7. The list of costs included in the standard general operating costs is given in Appendix 1.

1.8. Appendix 2 provides an example of calculating the value of general operating costs by the standard method.

1.9. An approximate list of documents for determining general operating costs by the calculation method is given in Appendix 3.

1.10. As an auxiliary material for calculating the normative need for a tool in Appendix 4, according to SNiP 5.02.02-86 "Norms of the need for a construction tool", the norms of the need for a tool for workers engaged in the repair of structural elements of a building and internal engineering equipment are given.

2. STANDARDS OF GENERAL OPERATING COSTS

2.1.1. The standard value of general operating costs is determined as a percentage of the wage fund for workers engaged in the maintenance and repair of common property in an apartment building, and depends on the total area of ​​serviced apartment buildings.

Administrative expenses from 53 to 76%;

Expenses for servicing production workers from 5 to 10%;

Expenses for the organization of work from 5 to 9%;

Other general operating costs from 2 to 5%.

At the same time, the wages fund of workers includes all types of incentive and compensatory charges paid at the expense of the cost in accordance with the current legislation.

2.1.3. Table 2.1.3. the standard of general operating costs is given depending on the total area of ​​serviced apartment buildings.

The article "General operating costs". Under this item "general operating expenses" the enterprise reflects the costs of managing the organization, general running costs, mandatory fees and deductions. The distribution of general operating costs (net of costs for unregulated activities) is carried out by the enterprise in accordance with accounting policies in proportion to the cost of wages of workers of the main production (water supply and sanitation)

According to calculations, general operating costs in 2010 will amount to 37561.92 thousand. rub. The cost of water supply services includes the amount of general operating costs in the amount of 30,838.32 thousand rubles. (82.1%).

Labor costs were calculated by the enterprise based on staffing table by the normative number. According to calculations, the cost of remuneration of managers and specialists amounted to 10397.9 thousand rubles, general service personnel 12,240.8 thousand rubles. Deductions for social needs, respectively 3732.85 thousand rubles. 4394.45 thousand rubles.

The cost of purchasing special literature is planned by the enterprise in the amount of 18 thousand rubles. According to calculations, these expenses amount to 19.2 thousand rubles.

The cost of travel to the place of rest of administrative and management personnel, taking into account the index consumer prices 1.33 amounted to 310 thousand rubles, general service personnel 125.4 thousand rubles.

Labor protection costs in the amount of 605.4 thousand rubles

Property tax in the amount of 433.3 thousand rubles was determined by the company based on the fact of 2003 and the index 1.12. In 2004, the property tax was calculated to be 419 thousand rubles. According to Chapter 30 of the Tax Code of the Russian Federation, the property tax rate is established by the laws of the constituent entities of the Russian Federation and cannot exceed 2.2%.

Table 2.2 Table of distribution of general operating costs

Activities	Labor costs		General operating expenses, thousand rubles
Water supply
Wastewater disposal
Heat supply

General operating costs are 66529.7 rubles (Table 2.2).

Thus, the general operating costs for water supply services amounted to 66529.7 thousand rubles.

Fluid pumping and transportation costs:

The cost of wages and social contributions for pumping and transporting fluid, according to calculations, is 4613.2 thousand rubles and 1656.14 thousand rubles.

Expenses under the item "Electricity" are determined by the required electricity demand for pumping and transporting waste liquid. In the structure of expenses, the specific weight of the item “Electricity” is 0.81% (234.8 thousand rubles), (Table 5).

Depreciation article. This item reflects depreciation charges for fixed assets for pumping and transporting wastewater and amounted to 845 thousand rubles.

Repair and maintenance article. Under this article, the enterprise determines the costs of all types of repairs to structures and equipment for pumping and transporting wastewater. Under this item, expenses amounted to 9.1 thousand rubles (0.03% in the total structure of expenses).

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