losses drinking water during its production and transportation. The results of the analysis of the total water balance of the supply and sale of water are given in Table. 2.3.1.1.
Tab. 2.3.1.1. Results of the analysis of the overall water balance of water supply and sale
|
No. p.p. |
Expenditure |
Unit |
Meaning |
|
1 |
2 |
3 |
4 |
|
1 |
Volume of raised water |
thousand m 3 |
9,52 |
|
2 |
Supply volume to the network |
thousand m 3 |
9,52 |
|
3 |
HPW loss volume |
thousand m 3 |
1,43 |
|
4 |
HPW loss volume |
% |
15,00 |
|
5 |
|
thousand m 3 |
8,09 |
Based on the analysis carried out, the following conclusions can be drawn.
The sales volume of cold water in 2013 amounted to 8.09 thousand m 3 . The volume of water losses during the sale amounted to 1.43 thousand m 3 . The volume of water intake from underground sources is actually dictated by the need for water volumes for sale (useful supply) and water consumption for own and technological needs, water losses in the network.
For recent years there is a trend towards rational and economical consumption of cold water and, consequently, a decrease in sales volumes by all categories of cold water consumers and, accordingly, the amount of water disposal volumes.
To reduce and eliminate unproductive costs and water losses, the structure is analyzed monthly, the amount of water losses in water supply systems is determined, the volumes of useful water consumption are estimated, and the planned value of objectively unavoidable water losses is set.
As a result of the analysis, unaccounted for and unavoidable costs and losses from the water supply networks of the municipality "Manzherok rural settlement" can be divided into:
Useful costs:
expenses for technological needs of water supply networks, including:
tank cleaning;
flushing dead-end networks;
for disinfection, washing after the elimination of accidents, scheduled replacements;
expenses for annual preventive maintenance, flushing;
flushing of sewer networks;
extinguishing fires;
testing fire hydrants.
organizational and accounting expenses, including:
not registered by measuring instruments;
not taken into account due to the error of measuring instruments for subscribers;
not registered by means of measuring apartment water meters;
losses from water supply networks as a result of accidents;
hidden leaks from water supply networks;
leaks from the seal of network fittings;
expenses for natural loss when water is supplied through pipelines;
leaks as a result of accidents on water supply networks, which are on the balance of subscribers up to water metering units.
2.3.2. Territorial balance of drinking water supply by technological zones of water supply (annual and per day of maximum water consumption)
Actual water consumption amounted to 8.09 thousand m 3 /year, on average 0.022 thousand m 3 /day, per day of maximum water consumption 0.029 thousand m 3 /day.drinking water consumption
|
No. p.p. |
|
Actual water consumption thousand m 3 / year |
Average water consumption thousand m 3 / day |
|
|
1 |
With. Manzherok |
4,93 |
0,014 |
0,018 |
|
2 |
With. lake |
3,16 |
0,009 |
0,011 |
2.3.10. Forecast of the distribution of water consumption for water supply by types of subscribers, including for water supply of residential buildings, public and business facilities, industrial facilities, based on the actual consumption of drinking, technical water, taking into account data on the prospective consumption of drinking, technical water by subscribers
The results of the analysis of the forecast for the distribution of water costs for water supply by types of subscribers are given in Table. 2.3.10.1Tab. 2.3.10.1. Analysis results
water distribution
|
№ p.p. |
Year |
Water supply |
||
|
Population |
Budget |
Other |
||
|
thousand m 3 /year |
thousand m 3 /year |
thousand m 3 /year |
||
|
1 |
2 |
3 |
4 |
5 |
|
1 |
2013 |
4,90 |
3,19 |
0,00 |
|
2 |
2020 |
44,38 |
28,89 |
0,00 |
|
3 |
2024 |
68,45 |
44,56 |
0,00 |
Forecast water consumption balances of the Manzherok Rural Settlement Municipality were calculated in accordance with SNiP 2.04.02-84 “Water supply. External networks and structures”.
2.3.11. Information on actual and planned losses of drinking, technical water during its transportation (annual, average daily values)
The analysis of information on the losses of drinking water during its transportation led to the conclusion that in 2013, water losses in the water supply networks amounted to 1.43 thousand m 3, or 15% of the total amount of water raised at the water storage facility. The losses are related to the wear and tear of water supply networks, in connection with which, it is proposed to carry out measures to repair the water supply system of the municipality "Manzherok rural settlement".The introduction of a set of measures for energy saving and water saving, such as the organization of a dispatching system, reconstruction of existing pipelines, with the installation of flow sensors, pressure at the main main interchanges (wells) will reduce water losses, reduce water consumption, reduce the load on waterworks, improving the quality of their work , and expand the service area for residential construction.
After the implementation of all the above measures, the planned water losses in the TOVP networks in 2024 will amount to 5.95 thousand m 3 or 5%.
2.3.12. Perspective balances of water supply and sanitation (general - balance of supply and sale of drinking, technical water, territorial - balance of supply of drinking, technical water by technological zones of water supply, structural - balance of sales of drinking, technical water by groups of subscribers)
The results of the analysis of the general, territorial and structural water balance for the supply and sale of water for 2024 are given in Table. 2.3.12.1, 2.3.12.2, 2.3.12.3.Tab. 2.3.12.1. The overall balance of supply and
sales of drinking water
|
No. p.p. |
Expenditure |
Unit |
Meaning |
|
1 |
2 |
3 |
4 |
|
1 |
Volume of raised water |
thousand m 3 |
118,96 |
|
2 |
Supply volume to the network |
thousand m 3 |
118,96 |
|
3 |
HPW loss volume |
thousand m 3 |
5,95 |
|
4 |
HPW loss volume |
% |
5,00 |
|
5 |
The volume of productive supply of HPV to consumers |
thousand m 3 |
113,01 |
Tab. 2.3.12.2. Territorial
balance of drinking water supply
|
No. p.p. |
Name of settlements |
Estimated water consumption thousand m 3 / year |
|
Maximum water consumption, thousand m 3 / day |
|
1 |
With. Manzherok |
68,83 |
0,19 |
0,25 |
|
2 |
With. lake |
44,18 |
0,12 |
0,16 |
Tab. 2.3.12.3 Structural balance
sales of drinking water
|
No. p.p. |
Name of consumers |
Estimated water consumption, thousand m 3 / year |
Average water consumption, thousand m 3 / day |
Maximum water consumption, thousand m 3 / day |
|
1 |
Population |
68,450 |
0,188 |
0,244 |
|
2 |
Budget |
44,563 |
0,122 |
0,159 |
|
3 |
Other |
0,000 |
0,000 |
0,000 |
2.3.13. Calculation of the required capacity of water intake and treatment facilities based on data on the prospective consumption of drinking, process water and the amount of losses of drinking, process water during its transportation, indicating the required volumes of supply and consumption of drinking, process water, shortage (reserve) of capacities by process zones, broken down by years
Based on the result of the analysis of the loads planned for connection, it can be seen that the maximum water consumption falls on 2024, therefore, the calculation of the required capacity of the VDU equipment (water intake units) was made for the following estimated water consumption corresponding to this period:
the volume of supply to the network from the VZU is: 118960 m 3;
the estimated productivity of the VDU is: 118960 /365*1.3 = 423.7 t/day;
existing capacity of VDU: 269 t/day;
VZU performance margin: (1-423.7 / 269) * 100 = -57.5%.
2.3.14. The name of the organization that is endowed with the status of a guaranteeing organization
An analysis of the situation in the rural settlement showed that at the moment not a single organization on the territory of the Manzherok Rural Settlement has the status of a guaranteeing organization.
With the implementation of 261-FZ "On Energy Saving and Energy Efficiency ..." in the water supply and sewerage complex Russian Federation difficulties arose. "Currently, there is no one-to-one correspondence between energy efficiency, energy consumption and the quality of services provided. Saving water by consumers has led to serious costs for water utilities. Further reduction in water consumption may lead to degradation of water supply systems." From an article by the executive director Russian Association water supply and sanitation, Ph.D. Dovlatova Elena Vladimirovna.
The importance and value of water is difficult to overestimate. It ensures the vital activity of all mankind, is an integral attribute of the health of the nation, and also contributes to the stability of the socio-economic development of the state. Long before the advent of electricity and heating, water was the first public resource to be centrally distributed through gravity-fed distribution systems. Today, the scale of the water supply and sewerage complex of our country is one of the largest in the world: more than 5 thousand organizations, 500 thousand employees, more than 667 thousand km. networks, more than 45 thousand pumping stations, more than 7.5 thousand units of treatment facilities, more than 9 billion cubic meters of water per year passes through the water supply network, more than 48 billion cubic meters of wastewater enters the sewer network.
The sphere of water supply and sanitation is considered one of the most energy-intensive and technologically complex sectors of the housing and communal services, therefore the state pays special attention to improving the energy and environmental efficiency of the water supply and sewerage complex. One of the basic documents in this direction was Presidential Decree No. 889 dated 04.06.2008 “On Improving the Environmental and Energy Efficiency of the Russian Economy until 2020” and Federal Law No. 261-FZ dated November 23, 2009 “On Energy Saving and Increasing Energy Efficiency and on amendments to certain legislative acts of the Russian Federation”. The issues of energy efficiency in the water supply and sewerage sector became highly relevant long before the adoption of the law in question. This is due to the fact that the share of electricity in the tariff of water supply and sanitation enterprises is more than 35%, and it must be purchased at market (free) prices in the amount of 100%. This situation arose after at establishment from January 1, 2011 of free (developing under the influence of supply and demand and not subject to state regulation) prices (tariffs) for electrical energy (capacity) supplied to consumers electrical energy energy sales organizations that are not guaranteeing suppliers ( the federal law dated July 26, 2010 N 187-FZ). At the same time, since the same year, the tariff regulation of the industry has been tightened, which determines an ever smaller and smaller possible increase in the tariff, which does not cover the necessary needs of enterprises, which has led and continues to lead to a constant increase in the debt of water utilities to electricity suppliers. Thus, even before the adoption of the law on energy efficiency, many water utilities in large cities were actively engaged in reducing electricity consumption by introducing energy-saving technologies, and by the time this document came into force, they had already reached a certain limit. Therefore, further implementation of the law by some WSS enterprises cannot be carried out, as there are no opportunities for further reduction of energy consumption.
Another problematic point for enterprises of the water supply and sewerage complex was the provisions of Article 13 of the Law, according to which the produced, transmitted, consumed energy resources are subject to mandatory accounting using metering devices for used energy resources. Norms 261-FZ gave an extensive equipment algorithm apartment buildings common house and individual metering devices. The lack of practical incentives for consumers to use meter readings to pay for services has led in some places to sabotage of law enforcement by management companies and residents. The situation was aggravated by the inconsistency of the given policy in the field of rationing of consumed resources, which led to the dismantling of already installed metering devices. Against this background, the obligation of the resource supplying organization to carry out activities to install, replace, operate metering devices for the energy resources used, which they supply or transfer, collides with the reluctance of residents, which hinders the implementation of the Law.
It is obvious that vesting water utilities with police functions is at least strange.
The resolution of the current situation is possible both by economic incentives (increase in fees for services consumed according to the standard) and administrative methods (penalties for non-compliance with the law).
Both approaches have their drawbacks and their application should be preceded by public discussions.
Nevertheless, as of 2013, more than 15% of apartment buildings are provided with individual cold water metering devices. The situation with common house meters is slightly better - almost 30%. These small numbers on a national scale still significantly reduced consumption water resource, which had the most negative impact on the production processes of enterprises in the industry . The thing is that the active construction and development of communal infrastructure, which took place in the 70-80s, was focused on large capacities due to the growth and expansion of cities. But in fact the planned consolidation settlements Did not happen. On the contrary, there is a trend of migration from small towns to large ones. At the same time, in large cities, due to the relocation of the population from villages and villages, the volume of water consumption did not increase, but rather fell, because the installation of individual and common house meters affected the reduction in water consumption by consumers. For example, in some cities there is an annual reduction in water consumption by 3-5%. As a result, today the infrastructure is not operated to the extent it was planned. The decrease in actual water consumption has led to a number of technical problems:
- The residence time of water in pipelines doubled, which led to the threat of secondary contamination of drinking water and aggravated the danger of networks freezing;
- Reduced efficiency of pumps: equipment is operated in a non-optimal supply mode.
- the mode of operation of pumping equipment changes (each pump has an optimal mode of operation, if it is operated above or below the level set by the manufacturer, then its accelerated depreciation occurs).
Solving these problems, water utilities are forced to restructure the operating procedures for work at stations and networks of the water supply system. Specific action programs are being developed:
- at water intake facilities and water treatment plants, where possible, entire technological lines have been mothballed, and where this is not possible, the scope of operational work related to washing equipment and technological complexes for water treatment has been increased.
- on the networks, the amount of work related to flushing and sanitation of pipelines, the establishment of additional water quality control points and more frequent sampling, for which it was necessary, incl. to rebuild the software at automated drinking water sampling and quality control points.
As a result, a reduction in water consumption and a decrease in wastewater volumes did not contribute to a reduction in the costs of enterprises in the industry and the release of additional funds, but, on the contrary, to an increase in operating costs and the search for additional investments for modernization production processes. In other words, Saving water by consumers has led to serious costs for water utilities. Further reduction of water consumption may lead to degradation of water supply systems.
At the same time, saving water has reduced the overall volume of runoff, which has led to an increase in the concentration of pollution from the population and industry. The larger the volume of wastewater, the better the pollutants dissolve in them and vice versa. The current situation, when the amount of pollution remained the same, but the volume of waste water decreased, required the water utilities to purchase additional reagents and cleaning agents. As a result, the enterprises of the water supply and sewerage complex again found themselves in a situation where the reduction in the load on the wastewater infrastructure brought not new funds released from savings, but additional costs for operating costs.
Conclusion:
Due to the high share of the electricity component in the tariff of water supply and sanitation organizations (up to 40%) and the absence of any benefits for the purchase of this energy resource, the tasks of energy saving and energy efficiency are highly relevant for enterprises in the water supply and sanitation industry. Meanwhile, the lack of balance between the sectors of the public utilities when purchasing electricity (unequal distribution of energy prices for different sectors of the housing and communal services) leads to significant opportunity costs for water utilities, which are associated with the absence of: contractual relations with energy suppliers; lack of advance payments for electricity; the lack of the possibility of reimbursement of expenses due to a change in the contractual volume of electricity consumption. One of the possible solutions to this problem may be the introduction of amendments to the RF GD No. 442 dated 04.05.2012, which will allow extending the principle of deferred payment to the guaranteeing supplier for electricity to water utilities. Another option may be the possibility of making appropriate changes to the legislation, allowing water and utilities organizations to purchase electricity at tariffs for the population.
Currently, there is no one-to-one correspondence between energy efficiency, energy consumption and the quality of services provided. Due to the fact that improving the quality of drinking water and wastewater treatment requires large energy costs, and the norms of 261-FZ require a reduction in energy consumption, there is a clear contradiction between the goals of the enterprise and the requirements of the law. To solve this problem, it is necessary to identify market segments and sectors of the economy where the operation of the law is most appropriate, where energy efficiency does not change other production processes. In other words, energy efficiency should be considered in the context of other production processes in the industry, in the context of the overall goals and objectives of the industry.
In fact, the production of water by the pipeline is much greater than the useful supply of water by its consumer.
The amount of water taken from a water source per year is determined by the formula:
Qyear=Qmax.day*D, thousand m3 (30)
where Qmax.days – water raised by pumps (1.25+1591.2=1989m3/day)
D - number of calendar days in a year
Qyear=1989*365+726.0 thousand m3
5.3 Definition of year
new operating costs (costs)
The cost of water supply services is a valuation of natural resources, raw materials, materials, fuel, energy, fixed assets, labor resources used in the process of production and sale of services, as well as other costs for their production and sale.
The total cost of supplied (consumed) water includes the costs of:
Electricity;
materials;
Fuel;
payroll;
Contribution to social needs;
depreciation;
Repair and maintenance (repair fund);
shop expenses;
General operating (general) expenses;
non-operating expenses.
5.3.1 Energy cost calculation
The calculation of costs for this cost item is based on data on the specific consumption of electricity per unit cubic meter of water, the volume of water and the tariff for 1 kWh. electricity.
The volume of electricity consumed by all electrical consumers for technological needs is determined by the formula: AAAAAAAAAAAAAAAAAAAAAAAAAAA
For pumps:
WkW=Ni*Q*H, kWh, (31)
where Ni is the specific power consumption for lifting 100m3 per 1m of lifting;
Q is the amount of water pumped per year, thousand m3.
H is the average annual height of water lift by pumps, m.
Wrms kW=5.98*726*88.17=382788.3
W sharpW \u003d 4.43 * 580.8 * 48.11 \u003d 123784.3
For bactericidal installations for groundwater disinfection.
WkW=20*726=14520 kWh
The cost of electricity for auxiliary needs (lighting, ventilation, heating, lifting mechanisms, etc.) is determined in the amount of 10% of the total electricity consumption.
Wext.m.kW=(382788.3+123784.3+14520)*0.1=5210.3
Losses of electricity in electrical networks and power transformers are determined in the amount of 6% of the total electricity consumption
Wu=(521092.6+52109.3)*0.06=34392.1
Technical characteristics of electrical consumers and the results of calculations are entered in the table.
Table 8 - Electricity consumption
|
Total power of electrical consumers, kW |
|||||
|
1. Pumps 1 ETsV6-16-110G | |||||
|
2. Pumps K 45-55 | |||||
|
3. Bactericidal unit UDV 50/70 | |||||
|
4. Electricity costs for auxiliary needs, 10% | |||||
|
5. Electricity losses in power grids and power transformers, 6% | |||||
The amount of electricity costs is determined by the formula:
Sal \u003d Tel * WkWh, thousand rubles (32)
Where Tel is the tariff rate for consumed energy, rub./kWh, differentiated by the ranges of the annual number of hours of use (from 7000 and above for low voltage - 223 kom.
Sal \u003d 2.23 * 607594.0 \u003d 1354.9 thousand rubles.
5.3.2 Material cost calculation
The consumption of materials per year is determined by the formula
Pi=0.298*365=108.8kg (33)
Annual costs in monetary terms for materials are determined
Cm(p)=Σ Pi*Ji, thousand rubles
where Ji is the price per unit of measurement, rub.
Sulfuric acid
Sm(r)=108.8*0.583=63.4=0.06t.r.
Lamps \u003d 1 * 30 \u003d 30 thousand rubles.
Total = 30.06 thousand rubles.
5.3.3 Calculation of labor costs
The initial data for calculating labor costs are the standards for the number of personnel, tariff rates, bonuses and additional payments for working conditions, working conditions, etc.
The norms for the number of water supply workers provide for:
For managers, specialists and employees - payroll;
For workers - attendance.
Tariffication of works (workers) is carried out in accordance with ETKS.
Tariff rates and official salaries of employees of the enterprise are set according to the ETS.
The number of personnel is given in the table.
5.3.3.1 The wages of workers and employees consist of the basic and additional wages, as well as payment for hours not worked (holidays).
The basic wage fund consists of the wages of workers, calculated at monthly tariff rates and their number.
FZPmovr \u003d ΣORyai * Hsi * 12, thousand rubles
where ORyai is the monthly tariff rate of the corresponding tariff category, rub.
Nci - the number of workers in the corresponding tariff group, people.
FZPmnupovr \u003d 4485 * 5 * 12 \u003d 269.1
Further calculation of the tariff wage fund is made in the table.
The fund of additional wages consists of additional payments and allowances paid at the expense of the cost price.
a) the amount of additional payments for work at night is determined.
Night=Tsrh*Fnight*Knoch*Chnoch, thousand rubles (34)
where Tsrchas is the average hourly tariff rate, rub. Fnoch - night time fund, hour (2920). Knoch - the coefficient of additional payments to the tariff rate for each hour of night time, Knoch = 0.5. Night - the number of workers simultaneously working at night, people.
Pisarenko O.V., head of the legal department of LLC Network Development Center, St. Petersburg.
One of the sources of problems for most enterprises is the provision of the Rules for the use of public water supply and sewerage systems in the Russian Federation that the limits for water consumption and water disposal for subscribers are set by local governments or their authorized water supply and sewerage organization (clause 58 of the Rules approved by the Decree of the Government of the Russian Federation dated February 12, 1999 N 167). An enterprise, when concluding an agreement for the supply of drinking water and the reception of wastewater, must clearly know the definition of the term "limit of water consumption (water disposal)". This is necessary to distinguish from the concept of the contractual volume of water consumption (water disposal).
So, the "limit of water consumption (water disposal)" is the maximum volume of released (received) drinking water and received (discharged) wastewater established by the subscriber by local governments for a certain period of time (clause 1 of the Rules approved by Decree of the Government of the Russian Federation of 02.12.1999 N 167 ).
In the contract, the condition on limits on the supply (receipt) of drinking water and the reception (discharge) of wastewater is essential. Compliance with and control over the limit of consumed water and the limit of discharged wastewater is entrusted to the subscriber.
Organizations of the water supply and sewerage sector often, in contracts concluded with enterprises, assume an obligation to supply drinking water and receive wastewater in the volumes and terms that are agreed in the appendix to the contract. As a rule, the annex, broken down by months, indicates the volume of water and wastewater in cubic meters, but it is not established that at the same time the maximum volume of released drinking water and accepted wastewater is meant.
Companies begin to understand the difference when a resource-supplying organization issues an invoice for over-limit water consumption and sanitation and it is necessary to somehow "cover the bust" in an unequal game with a monopolist - a water utility.
WAS THERE A "BOOT"?
By its legal nature, the increased payment for excess water consumption is a differentiated approach to determining the tariff for the services provided, as well as a measure of the economic impact on enterprises and organizations that consume drinking water in excess of the established limits.
At the same time, the current legislation does not contain provisions that fees for excess water consumption and sanitation should be collected in addition to payment for actual water use, including excess. According to clauses 70, 71 of Rules N 167, payments for the release of water within and in excess of the established limits are made in the manner established by the Government of the Russian Federation. In the circular letter of the Gosstroy of the Russian Federation dated 10/14/1999, it was explained that when applying clause 70 of Rules N 167 on payments for excess water consumption, one should be guided by the Decree of the Council of Ministers of the RSFSR dated 05/25/1983 N 273, which establishes a fivefold amount of payment for drinking water consumed by enterprises in excess of limit.
That is why, when concluding an agreement, it is important for the subscriber to pay attention to the fact that the water utility directly states the following in the agreement: "The water consumption (water disposal) limit is "..." cubic meters per month. The limit for 20__ was approved by the subscriber by the resolution of the local government N __ from "_" ____, or the limit is set by the organization of the water supply and sewerage sector, endowed with such powers in accordance with the resolution of the local government N __ from "__" ____. ".
Let's look at the jurisprudence on this.
Vodokanal was denied the collection of fees for excess water consumption and sanitation. The court proceeded from the fact that the limits of water disposal and water consumption for the enterprise in the manner prescribed by law were not established. From the literal interpretation of the terms of the contract, it followed that the parties agreed only on the volumes of water consumption and sanitation. When considering the case, the court found that the local authorities did not determine the appropriate limits for the disputed period, evidence of the transfer of authority to establish them to the WSS company was not presented. Vodokanal did not prove that when agreeing on the volumes of water consumption in the contract, the parties simultaneously had in mind the consumption limits (Resolution of the Federal Arbitration Court of the North Caucasus District of October 14, 2009 N A63-2361 / 2009).
In another case, a higher court overturned the decision and ruling of the Court of Appeal regarding the collection of fees for excess water consumption. According to the court, the reference in the contract to the agreed water consumption limit does not indicate that the limits for the sanatorium were approved precisely in the indicated volumes by local governments or another authorized body (Resolution of the Federal Arbitration Court of the North Caucasus District dated January 29, 2010 N A63-6192 / 2009).
ABOUT TAXES
In the course of the company's activities, it may also happen that over-limit water consumption is actually allowed. And there is a controversial situation in the field of taxation of income.
According to the Ministry of Finance of the Russian Federation, the cost of water consumed from public water pipes in excess of the limit cannot be taken into account for the purpose of calculating income tax, because they are a sanction levied by state organizations that are granted such a right by the legislation of the Russian Federation (letter of the Ministry of Finance of Russia dated 12.08. 2005 N 03-03-04/1/166). This sanction does not allow to take into account the costs of paragraph 2 of Art. 270 of the Tax Code of the Russian Federation. Therefore, the costs of payment by organizations for water consumed from public water pipes in excess of the limits are charged to the losses of these organizations.
At the same time, it does not follow from the analysis of the norms of the Civil Code that an increased tariff is a sanction, and excess water consumption is an offense.
In accordance with paragraph 11 of Rules N 167, the supply (receipt) of drinking water and (or) the reception (discharge) of wastewater is carried out on the basis of an energy supply agreement related to public contracts (Articles 426, 539 - 548 of the Civil Code of the Russian Federation), concluded subscriber with the organization of water supply and sewerage. In accordance with Art. 541 of the Civil Code of the Russian Federation, the energy supply organization is obliged to supply the subscriber with energy through the connected network in the amount stipulated by the energy supply agreement, and in compliance with the supply regime agreed by the parties. Paragraph 13 of Rules N 167 clarified this provision of the Civil Code. The Rules provide for such essential terms of the contract for the supply (receipt) of drinking water and (or) the reception (discharge) of wastewater, such as:
- mode of supply (receipt) of drinking water, including during firefighting, and reception (discharge) of wastewater;
- limits on the supply (receipt) of drinking water and the reception (discharge) of wastewater;
- accounting for released (received) drinking water and accepted (discharged) wastewater;
- the procedure, terms, tariffs and terms of payment, including over-limit water consumption and excess discharge of wastewater and pollutants.
The analysis of this paragraph suggests that the increased tariff is a form of payment for the received water, and not a sanction. The Code of Administrative Offenses of the Russian Federation establishes liability for unauthorized connection to centralized water supply and sanitation systems (Article 7.20). There are no penalties for excess consumption of water from centralized water supply systems. And if you are firmly guided by the letter of the law, then the position of the financiers can hardly be called indisputable.
Example from practice:
The requirements of the enterprise to invalidate the decision of the tax inspectorate regarding the accrual of income tax, interest on income tax, fine on income tax were satisfied. The court pointed out that the excess costs of fuel and energy resources cannot be taken into account only if they are not economically justified (in particular, if they are not due to technological process) (Resolution of the Federal Antimonopoly Service of the North Caucasus District of December 26, 2005 N F08-6171 / 2005-2454A).
THE OTHER SIDE OF THE MEDAL
Consider the problem of limits exactly the opposite. The above norms of Rules N 167 regulate the procedure for paying for consumed water, accepted effluents within and in excess of the established water consumption limits of water disposal standards. However, water supply and sewerage organizations are trying to charge for the shortfall in water consumption. Some propose to determine the amount of such a fee as the difference between the water consumption limit established by the contract and the consumed water, multiplied by the tariff for the billing period established by the contract. Others in the contract provide for the following condition: if the subscriber reduces the actual volumes of water consumption and (or) water disposal, compared to the agreed one, the subscriber is charged a fee in the amount of 60% of the established basic tariff for each cubic meter of difference. The following interpretation is also possible: if, according to the results of the quarter, the actual volume of drinking water supplied (received) to the subscriber turns out to be more than 10% less than the contractual volume of drinking water, the subscriber pays a penalty in the amount of 50% of the cost of unreleased (not received) drinking water.
It turns out that the subscriber has only one way out - to buy water in volumes no more and no less than indicated (limited) in the contract. Otherwise, you will still have to pay, if not for excess, then for shortage of water consumption. The networks of the monopolist are thoroughly arranged.
What will the court say?
The Federal Arbitration Court of the Far Eastern District denied the water utility the decision to invalidate the decision of the Office of the Federal Antimonopoly Service for the Khabarovsk Territory on the violation by the water utility of clause 8, part 1, art. 10 FZ "On protection of competition".
In its decision, the antimonopoly service recognized as unlawful the inclusion in the contract of discriminatory conditions on the establishment of fees for the shortfall in water consumption, which were not included by the WSS enterprise in similar contracts with other subscribers. The arguments of the WSS enterprise that this term of the contract is a condition for paying for water consumption and its inclusion in the contract is due to the mutual expression of the will of the parties (Articles 421, 544 of the Civil Code of the Russian Federation and clause 69 of the Rules) were rejected. According to the court, the payment for the shortfall in water consumption is an additional payment in relation to the cost of water consumption, which is not provided for by the Rules. The court also noted that, regardless of the legal nature of the fee established in the contract, the inclusion of a condition on its payment into the contract, in the absence of such a condition in similar contracts between the water utility and other persons, indicates that the WSS enterprise has created discriminatory conditions for the subscriber (Resolution of the Federal Antimonopoly Service of the Far Eastern District dated 01/26/2009 N F03-6424/2008).
Limit or no limit? Good question. Note to enterprises - subscribers of water utilities: when concluding an agreement for the supply of drinking water and wastewater, please note that the volume of water consumption (water disposal) assigned in the agreement is not always a limit. If the contract refers to the limit of water consumption (water disposal), then there must be a reference to the regulatory act of the local government on the approval of such a limit. And if you had to "sort out" drinking water and you made a payment for excess consumption, then justify such expenses as due to the technological process. And the tax authorities will have to recognize such expenses as economically justified when calculating the tax base for income tax.
And, of course, do not forget: tariffs for water supply (wastewater) services are subject to state regulation, payment for consumed water is collected in the manner prescribed by law. Wherein regulations there is no fee for the lack of water consumption. In a situation where the vodokanal has been able to easily conclude contracts with most of its subscribers on terms that provide for such a fee, and it is already difficult to argue about discriminatory terms, then exclude such a condition with a protocol of disagreements when concluding a contract. It is your right not to pay for what is not provided for by law, and not to turn additional payments into liability for non-compliance with the terms of the contract.
Thus, having considered the basis for the formation of tariffs for communal resources and their approval, let's move on to a detailed study of the procedure for calculating tariffs.
Industry-specific features of the formation of volumes of sales of communal resources
The first and, probably, the most important stage in the formation of the production program of a utility company, which serves as the basis for calculating tariffs, is planning the volume of products to be produced and sold.
Regardless of the field of activity of the utility company: heat supply, water supply, electricity supply, gas supply, one can single out a strictly regulated sequence of technological stages that are aimed at obtaining communal resources in the required quantities with the required quality. Such technological stages include the production (extraction) of a communal resource, giving this resource the necessary properties (qualities), transportation of this resource to consumers. For the provision of wastewater services, all the same production stages are preserved, but following each other in reverse order.
Consider the indicators of the production program using the example of a water utility and a heating system.
Indicators water utility production program can be represented by the following volumes:
Volume of water demand, total:
including
the volume of lifting (intake) of water (Q pr.);
the volume of water purchases (Q running);
The volume of water supplied for cleaning (Q clear);
The volume of water for own needs of water supply (Q tech.);
The volume of water supply to the network (Q network.);
Volume of industrial and drinking water losses (Q losses);
The volume of useful water supply, total (Q full supply):
including:
the volume of water supply for the needs of the company's divisions (Q pot.podr.);
the volume of sales of drinking water to consumers, total (Q sold.drinks.):
including: the population,
organizations;
the volume of sales to consumers of technical water (Q realiz.tech.).
Indicators production program of the heat supply enterprise can be represented by the following volumes:
Volume of production thermal energy(Q ex.);
Technological needs of boiler houses (Q tech.);
The volume of released thermal energy in heating network(Q leave);
The volume of purchases of thermal energy from third-party manufacturers (Q purchases);
Losses of thermal energy in thermal networks (Q losses.);
The volume of useful supply of thermal energy, total (Q full supply):
including:
the volume of heat energy supply for the needs of the company's divisions (Q pot.podr.);
volume of sales to consumers of thermal energy, total (Q realized):
including: the population,
organizations;
Regardless of the field of activity of the utility company - water supply, heat supply, electricity supply, gas supply exist features of the formation of the production program inherent in every enterprise.
The first feature of the production program is balance method of its preparation. The term balance itself implies the balance or comparability of the indicators of any system. That is, all indicators of the production program are interconnected and cannot exist on their own. In general, they constitute a single system, each of which is subordinate to other indicators. In addition, the balance method implies comparability of indicators not only in structure, but also in dynamics. That is, the planned indicators should be comparable with the actual ones and vice versa.
The second feature of the preparation of the production program is the order of its development. The formation of the production program begins with the final indicators, that is, with sales volumes. Further, as if rising upwards, the volumes of consumption of thermal energy, electric energy, water, wastewater disposal, gas by the company's own divisions, losses in networks, technological needs are added, receiving at the end production volumes.
That is, the calculation of production indicators should be based on the following sequence:
1. Q real.drinks. + Q pot. = Q holiday
2. Q half vacation. + Q losses. = Q purchase + Q leave
3. Q vacation + Q tech. = Q pr.
The third feature of the formation of production and sales volumes by an enterprise is that production volumes can be part of one or more programs subject to the following conditions:
the composition of the technological stages of the process of production of thermal energy, electricity, water, gas, wastewater disposal, the result of which is the sale of services to consumers or their transfer between divisions of the enterprise;
type of systems: for example, for water supply - centralized and decentralized, for heat supply - a closed or open water intake system;
way of connecting consumers to a centralized engineering system. For example, for water supply, direct or remote (supply of water, water pumps, removal of liquid sewage);
type of products sold to consumers and transferred between the structural divisions of the enterprise: for example, for water supply, drinking or process water, for heat supply, depending on the type of heat carrier - hot water or steam.
Each of the above conditions predetermines the preparation of a separate program for the formation of production volumes and the implementation of the corresponding one of the conditions. The initial indicators of production and sales volumes for each of these programs should be indicators of the enterprise's summary program of production and sales volumes, which indicates the total production and sales volumes for the enterprise.
Let's pass to consideration of an order of formation of each element of the production program.
The specifics of the formation of sales volumes of communal resources
sales volumes can be determined in one of the following ways:
by metering devices;
according to consumption standards;
calculated on the basis of the physical parameters of consumer objects.
Determination of sales volumes on the basis of metering devices does not cause much difficulty and consists in periodic readings (once a month, quarter, year). Thus, for those consumers who have metering devices installed, the planned sales volume is calculated based on meter readings for the reporting period, taking into account changes in consumption volumes planned by consumers. Planned changes in sales volumes usually mean such changes as:
Revision of the contractual volumes of water consumption in the planning period;
The trend in the volume of water consumption, determined on the basis of statistical data for 5 reporting periods preceding the period in which tariffs are calculated for the planned period, using statistical forecasting methods 1 .
In cases where the buyers of utility products are legal entities that purchase electricity, heat, water, gas under a contract and receive wastewater for domestic consumption by the population, a change in the contractual purchase volumes may be caused by the demolition of dilapidated and the commissioning of new residential buildings, population migration and other conditions.
In the absence of metering devices for such a group of consumers as the population, when calculating sales volumes, they usually use consumption standards.
In the absence of metering devices for legal entities, often used calculation methods determination of sales volumes. In this case, planned or actual indicators of the operation of the technological equipment of the consumer enterprise, the physical parameters of buildings, the number of employees and technical and economic indicators are used.
Volumes of resources used for own needs
The volume of resources used for own needs can be divided into two parts, which at the beginning of the section were designated as Q tech. (technological needs of production) and Q pot.podr. (need for communal resources of the main production units producing other products, auxiliary units, office building).
Technology Needs of a utility company in its own production does not occupy a significant amount in the total amount of electricity produced, thermal energy, water, gas, wastewater intake, but unlike many other indicators, along with losses and leaks, the efficiency of the utility company is determined.
1) Technological needs in water supply can be water for disinfection and flushing of water supply systems (including water supply networks), the needs of pumping stations, sampling, analysis and preparation of reagents, and household and drinking needs of employees of the enterprise engaged in water supply.
2) In the production of thermal energy, technological needs include blowing steam boilers, fuel oil heating, technological needs of chemical water treatment, heating and household needs of the boiler house.
The calculation of the need for own products for technological needs is carried out on the basis of industry methods, the results of operational and adjustment tests, the technical parameters of the installed equipment and the production plan. Very often, the amount of consumed communal resources of own production is taken as a percentage of the total output. Such a settlement procedure is possible with a fairly stable operation of the enterprise with an insignificant consumption of the produced communal resource for its own needs.
Release of communal resources to divisions of the enterprise in more Connected with their consumption for household needs: heating of buildings, lighting, operation of shower screens and sanitary facilities.
Losses and their types
Losses- the most important indicator of the efficiency of the work of a utility company, a clear indicator of the state of the accounting system, the effectiveness of the marketing activities of the organization.
All losses are usually divided into 2 large groups:
Technical losses – losses due to the physical processes of transmission and distribution of electrical energy, thermal energy, water, gas and wastewater reception are determined by calculation.
Commercial losses– losses defined as the difference between absolute and technical losses.
Formation of the cost of selling communal resources
Cost price are the costs of production and sale of products expressed in cash .
From the general definition of cost, we can distinguish production cost And cost of sales.
Then production cost can be denoted as the sum of the costs of the enterprise for the production of products, which is formed in the shops of the main and auxiliary production. Cost of sales denote as the sum of the enterprise's expenses for the production and sale of products, formed from the cost of production and general business expenses.
Main production shops these are the departments of the enterprise involved. There is one common feature of costing that can be applied to any utility company. It lies in the fact that the cost is formed by processes consisting of both separate technological stages and several technological stages.
Example.
For water supply, the following stages of costing can be distinguished:The rise of water. Water purification. Water transportation .
In cases where a utility company dispenses a homogeneous product (for example, dispenses only drinking water) and it does not have other activities, then all stages of production are combined into a single process.
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