December 27, 1746 E. Calculation of the tariff for water supply and water. Calculation of regulatory profit

Order of the Federal Tariff Service of December 27, 2013 N 1746-E
"On approval of guidelines for the calculation of regulated tariffs in the field of water supply and drainage"

With changes and additions from:

In accordance with the Federal Law of December 7, 2011 N 416-FZ "On Water Supply and Water Controlling" (meeting of the legislation of the Russian Federation, 2011, N 50, Art. 7358; 2012, N 53 (Part I), Art. 7614; . 7616; Art. 7643; 2013, N 19, Art. 2330; 2013, N 30 (Part I), Art. 4077), Decree of the Government of the Russian Federation of May 13, 2013 N 406 "On the state regulation of tariffs in the field of water supply and drainage "(Meeting of the legislation of the Russian Federation, 2013, N 20, Art. 2500; 2013, N 32, Art. 4306), I order:

Methodical instructions approved on the calculation of regulated tariffs in the field of water supply and drainage.

One-, two- and multi-volume tariffs for drinking and technical water, on the transportation of cold and wastewater, as well as for drainage.

Multiple tariffs are differentiated in terms of water consumption.

Registered the procedure for determining the volume of water vacation, accepted wastewater used to calculate tariffs are prescribed. We are talking about the balances of water supply and drainage (their forms are given).

Enchanting how the necessary gross revenue is calculated. 4 methods are distinguished: economically reasonable expenses (costs); comparing analogues; profitability of invested capital; indexation. It is considered in detail each of them.

The procedure for calculating the rate of tariffs for connection (technological connection) is established. Thus, expenses of regulated organizations on the creation of water supply and sewage networks and objects on them are taken into account. These costs are determined taking into account the proposals of these subjects, depending on the materials used, the type of network laying, including the depths of their location, the constraint of the conditions, the type of soil.

Special attention is paid to hot water tariffs.

Regulatory authorities establish a two-component hot water tariff in a closed hot water system. It consists of components for cold water and heat.

The first component is represented in the form of a one-step (based on the fee of the cold water) or a double (based on the board for 1 cubic. M of cold water and fees per 1 cubic meter of cold water at an hour of attached power) price rate of the tariff.

Order of the Federal Service for Tariffs of December 27, 2013 N 1746-E "On approval of methodological instructions on the calculation of regulated tariffs in the field of water supply and drainage"

This Order comes into force on the expiration of 10 days after the day of its official publication.

This document amended the following documents.

1. These guidelines for the calculation of regulated tariffs in the field of water supply and drainage (hereinafter referred to as guidelines) are developed in accordance with the Federal Law of December 7, 2011 N 416-FZ "On Water Supply and Water Control" (meeting of the legislation of the Russian Federation, 2011, N 50, Art. 7358; 2012, N 53 (Part I), Art. 7614; Art. 7616; Art. 7643; 2013, N 19, Art. 2330; n 30 (Part I), Art. 4077), foundations Prices in the field of water supply and drainage (hereinafter referred to as the basis for pricing) and the rules for regulating tariffs in the field of water supply and drainage (hereinafter referred to as the rules of regulation) approved by Decree of the Government of the Russian Federation of May 13, 2013 N 406 "On state regulation of water supply tariffs and drainage "(Meeting of the legislation of the Russian Federation, 2013, N 20, Art. 2500; N 32, Art. 4306).

2. Methodological instructions are intended for use by the federal executive authority in the field of tariff regulation, the executive authorities of the constituent entities of the Russian Federation and local governments, in case of appropriate authority, organizations carrying out regulated activities in the field of water supply and drainage (hereinafter referred to as regulatory authorities tariffs, regulated organizations, respectively).

3. Tariffs for drinking water (drinking water supply), technical water, cold water transportation, drainage and wastewater transportation are calculated in the form of one of the following options:

II. Determination of the volume of water vacation, accepted wastewater used to calculate tariffs in the field of water supply and drainage (water supply and drainage balance)

4. The calculated amount of water leave, the volume of wastewater received, the services provided are determined in accordance with Annexes 1, 1.1 to these methodological instructions for the next year and every year over the long-term period of regulation (when setting tariffs for the long-term regulation period), based on the actual Water leave (sewage reception) for the last reporting year and dynamics of water leave (sewage reception) over the past 3 years, including taking into account the connection (technological connection) of consumer facilities to centralized water supply systems and (or) drainage and stopping Water (sewage reception) for consumer facilities, as well as changes in the procedure for determining the amount of water supplied (wastewater accepted), including the transition from the use of estimated methods for determining the amount of water supplied (wastewater accepted) to the use of water metering devices (wastewater).

5. The volume of water released (planned for vacation) subscribers is determined separately in relation to drinking water, technical water, hot water by formulas:

The estimated volume of water released by new subscribers connected to the centralized water supply system in the year I, minus the consumption of water by subscribers, the water supply is discontinued (it is planned to stop), thousand cubic meters. m. The specified value can take, among other things, negative values;

The time planned in the year I (decline) of the volume of water released by a guaranteeing subscribers with respect to the year I-1, associated with a change in water consumption standards, thousand cubic meters. m. The specified value can take both positive and negative values;

The rate of change (decline) water consumption. In the event that data on the volume of water leave in previous years is not available, the rate of change (reduction) of water consumption is calculated without taking into account these years. The rate of change (reduction) of water consumption should not exceed 5 percent per year.

When calculating the volume of water released by subscribers, the calculated volumes of water leave for the current year and the actual volumes of water leave for the previous three years, determined by the regulatory authority, taking into account the information provided by regulated organizations in accordance with the standards of disclosing information by the settlement of the municipal complex, approved by the Resolution Of the Government of the Russian Federation of December 30, 2009 N 1140 (Meeting of the legislation of the Russian Federation, 2010, N 3, Art. 302; 2013, N 3, Art. 205; N 28, Art. 3835), information disclosure standards in the field of water supply and drainage, approved by Decree of the Government of the Russian Federation of January 17, 2013 N 6 (Meeting of the legislation of the Russian Federation, 2013, N 3, Art. 205).

6. The volume of water leave, determined in order to establish tariffs for regulated organizations, which have not previously implemented regulated activities in the field of water supply, is determined based on the actual volumes and dynamics of the water vacation of the organization that has previously carried out such activities in the centralized system of cold water supply and (or) hot Water supply, and enclosed water supply contracts, uniform water supply and drainage agreements. When creating new objects of centralized water supply systems, the volume of vacation (transportation) of water is determined by the estimated method, taking into account the technical parameters of such objects.

7. The volume of water loss during transportation and water consumption by an adjustable organization for its own needs is determined by the tariff regulation body in accordance with paragraph 27 of the foundations of pricing.

8. The calculation of the volume of wastewater received for the next year is carried out in accordance with formulas (1) and (1.1), using data on the actual amount of wastewater and the dynamics of the volume of wastewater accepted over the past 3 years, as well as information about the volume of wastewater Accepted from new subscribers whose objects are connected (it is planned to connect) to a centralized wastewater system and information about the volume of wastewater that accepted from subscribers, whose water disposal is discontinued (it is planned to stop).

9. If the subscriber's sewage editions are not equipped with wastewater accounting devices, the volume of wastewater received in order to calculate tariffs is determined in accordance with the rules of organizing commercial metering of water, wastewater approved by the Decree of the Government of the Russian Federation of September 4, 2013 N 776 (Meeting of the legislation of the Russian Federation, 2013, N 37, Art. 4696), and in accordance with the volumes defined in the drainage agreements, uniform of water supply and drainage agreements.

10. The calculated volume of wastewater, allocated to the centralized wastewater system, is determined separately for surface wastewater and other categories of wastewater (household, industrial or industrial wastewater).

11. The required gross revenue of regulated organizations is determined on the basis of the cost-effective expenses necessary for them to implement an adjustable type of activity and ensure the achievement of target performance indicators of the regulated organization provided for in investment and production programs during the regulatory period.

12. In the event that an adjustable organization during the expired regulation period suffered economically sound costs, not taken into account the tariff regulation authority in the establishment of tariffs for its goods (work, services), or has lost incomes of past regulatory periods (hereinafter referred to as expenses and income) , such drop-down costs and incomplete income, as well as costs associated with servicing borrowed funds and own funds sent to cover the disadvantage of funds, are taken into account by the regulatory authority in the establishment of tariffs for such a regulated organization in full no later than the 3rd annual The regulation period next to the regulation period in which the indicated costs (lost income) was confirmed by accounting and statistical reporting.

13. Tariffs for water supply are calculated by the method of economically reasonable expenses (costs). When calculating tariffs for water supply, the costs of fence and water treatment or the purchase of water and the cost of transporting water are taken into account.

14. When calculating the necessary gross revenue, the income of the regulated organization from the connection fee (technological connection) and the costs associated with connecting applicants' objects to centralized water supply and drainage systems are taken into account separately. When calculating the income from the connection fee (technological connection), the calculation methods of the required gross revenue are not applied in accordance with the chapters IV - VII of these Methodical Indications.

Energo Tariff Holding LLC performs tariff calculations:

on drinking water;
technical water;
transportation of water;
on hot water (with an open and closed heat supply system).

How to calculate water supply tariffs

Calculation of tariffs We produce the following methods:

Our company's specialists produce correction of established long-term tariffs.

When forming a tariff application, the indicators of reliability and quality of services provided are calculated, and a program in the field of energy saving and increasing energy efficiency is being formed.

Calculations are manufactured in accordance with applicable laws and methods. The production program for water supply is formed as part of the tariff application.

Calculation of water tariffs by the method of economically reasonable expenses (costs)

In case, for the organization providing water supply or water transportation services, water tariffs or water transportation are established for the first time (a new organization or water supply / water transportation service has not been previously noted), the method of economically reasonable expenses (costs) is applied to calculate. It is sometimes called the "NVB method" (NVB - the necessary gross revenue). The method of calculating water tariffs and water transportation by the method of economically reasonable expenses (costs) approved by the Order of the Federal Service for Tariffs of December 27, 2013 No. 1746-E "On approval of guidelines for the calculation of regulated tariffs in the field of water supply and drainage".

The calculation of water tariffs by the method of economically reasonable expenses (costs), performed by our specialists, includes the following steps:

Analysis of water supply networks

The specification is drawn up to water supply network diagrams - information according to the scheme is sampled in areas between the wells indicating the numbers of the wells, the points of connecting subscribers, the lengths of the networks, diameters, the number of fire hydrants, the number of shut-off valves installed on networks.

Formation of the balance of water consumption for the period of regulation

The balance of water consumption for calculating the water tariffs by the method of economically reasonable expenses (costs) is formed on the basis of prisoners with consumers of water supply contracts or water transportation contracts.

Study of the process of water supply

The study of the technological process of water supply in the formation of water tariffs by the method of economically reasonable expenses (costs) includes:

study of the technological scheme of lifting, purification and transportation of water; mechanical, chemical and other methods of cleaning and disinfection of water;
study of the chemical reagents used, reagents, the norms of their consumption during purification and disinfection of water;
study of the characteristics of the equipment used when climbing, cleaning and transporting water;
studying the characteristics of adjustment instruments of raised water, transported water and metering devices installed in consumers.

Regulatory calculation of water consumption on technological needs, calculation of water loss in its production and transportation for the period of regulation

Calculation of water consumption on technological needs, water loss in its production and transportation in a centralized water supply system is carried out by our experts on the basis of the order of the Ministry of Internal Affairs of Russia of 10/17/2014 No. 640 / AR "On approval of guidelines for calculating the loss of hot, drinking, technical water in centralized Water supply systems in its production and transportation. "

Formation of water balance

Water supply balance to calculate water tariffs is formed for a period of regulation based on the calculated volume of water consumption and the calculated regulatory consumption of water on the technological needs and volume of water loss during its production and transportation.

Calculation of the regulatory consumption of materials (chemical reagents and other materials) for cleaning and disinfection of water and the cost of their acquisition

Calculation of the regulatory consumption of water supply materials for taking into account them in the tariff for water is performed in accordance with the technological process and the standards of consumption of materials.

Calculation of the regulatory consumption of electricity and the cost of buying electricity

The calculation of the regulatory consumption of electricity to account for it in the tariff for water is carried out on the basis of information obtained in the study of the technological process of water supply. Electricity consumption for technological needs for water supply is calculated for the period of regulation:

based on the characteristics of the installed (on the water intake, water stations, water pressure stations) of electrical equipment - type, brand, power, quantity;
the hours of operation of the installed electrical equipment are calculated taking into account the volumes of lifting, pumping and water purification, the performance of the installed equipment, the demand coefficient.

Calculation of expenses for labor and deductions for social needs from the wage foundation

Calculation of expenditures on labor and deductions for social needs from the wage fund to include them in the water target is carried out on the basis of the norms of the current legislation of the Russian Federation, staffing, the provisions for wages, a collective agreement, orders for surcharges, alignment and other local acts regulated Organizations.

In accordance with the technological process, the characteristics and number of installed equipment, the length of the networks are calculated by the regulatory number of the main production workers and operational guidelines for water supply. The number of junior service personnel is calculated on the content of water supply facilities - cleaning room cleaners, industrial cleaners. In the presence of vehicles, special equipment - the normative number of drivers, tractor drivers and machinists are calculated.

Calculation of depreciation expenses

Expenses for depreciation deductions to include them in the water tariff are calculated on the basis of inventory cards (OS-6), commissioning acts (OS-1, OS-1A), depreciation rates, initial cost, useful use and exploitation, data On reconstruction and modernization.

Calculation of expenses for repairs

The costs of repairing in the water tariff include costs:

on the overhaul of water supply facilities contracting method and economic method;
on the current repairs of water supply facilities contracting method;
on materials for current repairs performed by the economic manner for water supply facilities.

Calculation of rental costs and leasing payments

Calculation of expenditures for renting water supply facilities is carried out in accordance with paragraph 44 of the Decree of the Government of the Russian Federation 13.05.2013 No. 406 "On the state regulation of tariffs in the field of water supply and drainage". Rent, accounted for in the tariff, includes:

depreciation deductions;
property tax;
land tax (or rental fees);
other obligatory payments of the owner associated with the ownership of property surrendered.

Calculation of costs for purchased products

Calculation of costs for purchased products is made if the regulated organization buys water from another resource-supplying organization or pays for water treatment services, or water transportation.

Calculation of workshop expenses

Calculation of workshops for the formation of tariffs for water is to determine the value of the expenditures of the overall intended purpose directly related to the type of water supply activities.

The workshop for water supply includes the following types of expenses:

the cost of labor and deductions from the department of remuneration of the work personnel;
energy costs for the electrical equipment of the workshop;
depreciation costs for fixed assets;
labor protection costs;
training costs;
costs for water tests;
costs of maintenance of water supply facilities;
emergency service costs;
costs of household goods for water intake and / or water purification station;
costs for low-value and quickly wearing items, fixed assets worth up to 40 thousand rubles and useful life for less than 1 year;
other industrial services for water supply.

Calculation of administrative expenses

Calculation of administrative expenses for the formation of tariffs for water is to determine the value of the expenditures of general education (general support) - the costs taken into account 26 "generality expenses". Administrative costs for the period of regulation as a whole on the enterprise are calculated on the basis of concluded contracts of general appointment, actual costs and reasonable planned costs for the regulation period. The tariff for drinking water, calculated by the method of economically sound expenses (costs), includes the proportion of administrative expenses incurred on the type of water supply activities in accordance with the methodology for the distribution of indirect expenses reflected in the accounting policy on the accounting policy of the enterprise.

Calculation of expenditures on paying taxes and fees

Calculation of expenditures on the payment of taxes and fees to account for them in the tariff for drinking water calculated by the method of cost-effective expenses (costs) is to determine the amount of expenses necessary for paying taxes and fees related to the type of activity "Water supply" and the share of pay costs Taxes and fees of the general production and generality appointment, which falls on the type of water supply activities.

Calculation of regulatory profit

The calculation of the regulatory profit, taken into account in the tariff for water, is to determine the magnitude of the following types of water supply costs:

the cost of returning loans and loans, payment of interest on loans and loans used to implement the investment program for water supply, as well as to replenish working capital on water supply;
costs for capital investments on water supply for the period of regulation in accordance with the approved investment program on water supply (excluding interest on loans and loans attracted for capital investments on water supply);
social spending expenses provided for by the collective agreement of the regulated organization.

Calculation of water tariffs

The calculation of water tariffs consists of the following steps:

the formation of the necessary gross revenue (NVB);
the distribution of the NVB in half a year for the regulation period (by 2 half a year for each cost of expenses, an appropriate index deflator is applied);

calculation of water tariffs for half a year for the regulation period:

tariff for water in 1 half of the year \u003d NVB 1 half of the year / the volume of the useful vacation of water in 1 half a year;

tariff for water in 2 half a year \u003d NVV 2 half or a half / volume of the useful vacation of water in 2 half year.

Formation of the production program for water supply

The formation of the production program for water supply is carried out in accordance with the methodological recommendations for the development of industrial programs of the communal complex organizations, approved by the Order of the Ministry of Regional Development of the Russian Federation of 10.10.2007 No. 101.

Formation of the tariff proposal (tariff application) to establish tariffs for water

The formation of a tariff proposal (tariff application) to establish tariffs for water consists of the following steps:

formation of folders with calculated tables (calculation of water tariffs);
formation of folders with substantiating documents, on the basis of which the calculation of water tariffs is calculated;
writing an explanatory note;
writing a statement about the establishment of water tariffs;
writing a statement about the choice of the method of regulation in the establishment of tariffs for water;
drawing up inventory of all documents;
numbering of documents in folders with friends;
signing of the tariff proposal (tariff application) by the head of the regulated organization and the assurance of signatures to print the regulated organization;
scanning all documents of the tariff proposal and write them on electronic media;
stitching all the documents of the tariff proposal, the assurances of their signature of the head and the seal of the regulated organization;
the direction of the tariff proposal to the state regulation body in the field of tariff formation to establish tariffs for water for an adjustable organization.

Government of the Russian Federation of May 13, 2013 N 406 "On the state regulation of tariffs in the field of water supply and drainage" (Meeting of the legislation of the Russian Federation, 2013, N 20, Art. 2500; 2013, N 32, Art. 4306), I order:

1. Real guidelines for the calculation of regulated tariffs in the field of water supply and drainage (hereinafter referred to as guidelines) are developed in accordance with December 7, 2011 N 416-FZ "On Water Supply and Water Controlling" (Meeting of the Legislation of the Russian Federation, 2011, N 50 Art. 7358; 2012, N 53 (part 1), Art. 7614; Art. 7616; Art. 7643; 2013, N 19, Art. 2330; N 30 (Part 1), Art. 4077), in the field of water supply and drains (hereinafter referred to as the basis of pricing) and regulation of tariffs in the field of water supply and drainage (hereinafter referred to as regulatory rules) approved by the Government of the Russian Federation of May 13, 2013 N 406 "On the state regulation of tariffs in the field of water supply and drainage" (meeting of the legislation of the Russian Federation, 2013, N 20, Art. 2500; N 32, Art. 4306).

3. Tariffs for drinking water (drinking water supply), technical water, cold water transportation, drainage and wastewater transportation are calculated in the form of one of the following options:

II. Determination of the volume of water vacation, accepted wastewater used to calculate tariffs in the field of water supply and drainage (water supply and drainage balance)

4. The estimated amount of water leave, the volume of wastewater received, the services provided are determined in accordance with this methodological instructions for the next year and every year during the long-term regulatory period (when setting tariffs for the long-term regulation period), based on the actual volume of water leave (sewage reception) for the last reporting year and speakers of water leave (sewage reception) over the past 3 years, including taking into account the connection (technological connection) of consumer facilities to centralized water supply systems and (or) drainage and cessation of water supply (reception Wastewater) for consumer facilities, as well as changes in the procedure for determining the amount of water supplied (wastewater accepted), including the transition from the use of estimated methods for determining the amount of water supplied (wastewater accepted) to the use of water metering devices (wastewater).

5. The volume of water released (planned for vacation) subscribers is determined separately in relation to drinking water, technical water, hot water by formulas:

When calculating the volume of water released by subscribers, the calculated volumes of water leave for the current year and the actual volumes of water leave for the previous three years, determined by the regulatory authority, taking into account the information provided by regulated organizations in accordance with the disclosure of information by the organizations of the communal complex, approved by the Russian governments Federations dated December 30, 2009 N 1140 (Meeting of the legislation of the Russian Federation 2010, N 3, Art. 302; 2013, N 3, Art. 205; N 28, Art. 3835), disclosure of information in the field of water supply and drainage approved by governments Of the Russian Federation of January 17, 2013 N 6 (meeting of the legislation of the Russian Federation, 2013, N 3, Art. 205).

8. The calculation of the volume of wastewater received for the next year is carried out in accordance with and, using data on the actual volume of wastewater and the dynamics of the volume of wastewater accepted over the past 3 years, as well as information on the volume of wastewater received from new subscribers, objects which are connected (it is planned to connect) to a centralized drainage system and information about the volume of wastewater, which has been accepted from subscribers, the drainage of which is terminated (is planned to stop).

9. In case the subscriber's sewage editions are not equipped with wastewater accounting devices, the volume of wastewater treatment in order to calculate tariffs is determined in accordance with the organization of commercial metering of water, wastewater, approved by the Government of the Russian Federation of September 4, 2013 N 776 ( Meeting of the legislation of the Russian Federation, 2013, N 37, Art. 4696) and in accordance with the volumes defined in the drainage agreements, unified states and drainage agreements.

11. The required gross revenue of regulated organizations is determined on the basis of the economically reasonable expenses necessary for them to implement the regulated type of activity and ensure the achievement of planned values \u200b\u200bof the reliability, quality and energy efficiency of the objects of centralized water supply systems and (or) drainage provided for in investment and production programs during Period of regulation.

12. In the event that an adjustable organization during the expired regulation period suffered economically sound costs, not taken into account the tariff regulation authority in the establishment of tariffs for its goods (work, services), or has lost incomes of past regulatory periods (hereinafter referred to as expenses and income) , such drop-down costs and incomplete income, as well as costs associated with servicing borrowed funds and own funds sent to cover the disadvantage of funds, are taken into account by the regulatory authority in the establishment of tariffs for such a regulated organization in full no later than the 3rd The annual regulation, following the period of regulation, in which the indicated costs (affected incomes) were confirmed by accounting and statistical reporting.

December 27, 1746 E. Calculation of the tariff for water supply and water. Calculation of regulatory profit

With changes and additions from:

II. Determination of the volume of water vacation, accepted wastewater used to calculate tariffs in the field of water supply and drainage (water supply and drainage balance)

How to calculate water supply tariffs

Calculation of water tariffs by the method of economically reasonable expenses (costs)

Analysis of water supply networks

Formation of the balance of water consumption for the period of regulation

Study of the process of water supply

Regulatory calculation of water consumption on technological needs, calculation of water loss in its production and transportation for the period of regulation

Formation of water balance

Calculation of the regulatory consumption of materials (chemical reagents and other materials) for cleaning and disinfection of water and the cost of their acquisition

Calculation of the regulatory consumption of electricity and the cost of buying electricity

Calculation of expenses for labor and deductions for social needs from the wage foundation

Calculation of depreciation expenses

Calculation of expenses for repairs

Calculation of rental costs and leasing payments

Calculation of costs for purchased products

Calculation of workshop expenses

Calculation of administrative expenses

Calculation of expenditures on paying taxes and fees

Calculation of regulatory profit

Calculation of water tariffs

Formation of the production program for water supply

Formation of the tariff proposal (tariff application) to establish tariffs for water

II. Determination of the volume of water vacation, accepted wastewater used to calculate tariffs in the field of water supply and drainage (water supply and drainage balance)

Last

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