Order of the Federal Tariff Service of Russia dated December 27, 2013 No. 1746-e

The edition is valid from 8 October 2018

Application. Guidelines for the calculation of regulated tariffs in the field of water supply and sanitation

VI. Calculation of the required gross revenue using the return on invested capital method

VIII. Calculation of one-part tariffs in the field of water supply and sanitation

X. Calculation of the connection fee (technological connection)

Subdocuments

Document type: ORDER

Accepting body: FTS RF

Document number: 1746-e

Registration number in the Ministry of Justice of the Russian Federation: 31412

Date of registration in the Ministry of Justice of the Russian Federation: 25 February 2014

Revision date: 29 August 2018

Acceptance date: 27 December 2013

Publication: Rossiyskaya gazeta, N 51, 03/05/2014

FEDERAL TARIFFS SERVICE

On approval of the Guidelines for the calculation of regulated tariffs in the field of water supply and sanitation

Document as amended by:

2. This order comes into force in accordance with the established procedure.

Head of the Federal
tariff services
S. Novikov

Registered
at the Ministry of Justice
Russian Federation
February 25, 2014
registration number 31412

Application

Guidelines for the calculation of regulated tariffs in the field of water supply and sanitation

I. General provisions

1. These Guidelines for the calculation of regulated tariffs in the field of water supply and sanitation (hereinafter referred to as the Guidelines) were developed in accordance with the Federal Law of December 7, 2011 No. 50, Article 7358; 2012, No. 53 (Part 1), Article 7614; Article 7616; Article 7643; 2013, No. 19, Article 2330; No. 30 (Part 1), Article 4077), Fundamentals of Pricing in the field of water supply and sanitation (hereinafter - the Fundamentals of Pricing) and the Rules for the regulation of tariffs in the field of water supply and sanitation (hereinafter - the Regulation Rules), approved by Decree of the Government of the Russian Federation dated May 13, 2013 No. 406 "On state regulation of tariffs in the field of water supply and sanitation" (Collected Legislation of the Russian Federation, 2013, No. 20, Art. 2500; No. 32, Art. 4306).

2. Guidelines are intended to be used federal body executive authorities in the field of tariff regulation, executive authorities of the constituent entities of the Russian Federation and local governments, if they are vested with appropriate powers, organizations engaged in regulated activities in the field of water supply and sanitation (hereinafter referred to as tariff regulation authorities, regulated organizations, respectively).

3. Tariffs for drinking water(drinking water supply), industrial water, transportation cold water, drainage and transportation Wastewater are calculated in the form of one of the following options: one-bet; two-rate; multipart tariffs (differentiated by volumes of water consumption).

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

4. The estimated volume of water supply, the volume of wastewater received, the services provided are determined in accordance with, for the next year and each year during the long-term regulation period (when tariffs are set for the long-term regulation period), based on the actual volume of water supply (reception of wastewater ) for the last reporting year and the dynamics of water supply (wastewater intake) for the last 3 years, including taking into account connection ( technological connection) consumer facilities to centralized water supply and (or) sanitation systems and stopping the supply of water (receiving wastewater) in relation to consumer facilities, as well as changing the procedure for determining the amount of water supplied (received wastewater), including the transition from the use of calculation methods for determining the amount of water supplied (received wastewater) to the use of water meters (wastewater).

5. The volume of water supplied (scheduled for release) to subscribers is determined separately in relation to drinking water, technical water, hot water according to the formulas:

Where: - the volume of water supplied to subscribers (planned for release) in year i, thousand cubic meters; - the estimated volume of water supplied to new subscribers who connected to the centralized water supply system in year i, minus water consumption by subscribers whose water supply has been stopped (it is planned to stop), thousand cubic meters. The specified value can take, among other things, negative values; - change (decrease) in the volume of water supplied by the guaranteeing organization to subscribers in year i in relation to year i-1, associated with a change in water consumption standards, thousand cubic meters. The specified value can take both positive and negative values; - rate of change (decrease) in water consumption. If data on the volume of water supply in previous years is not available, the rate of change (decrease) in water consumption is calculated without taking into account these years. The rate of change (reduction) in water consumption should not exceed 5 percent per year. When calculating the volume of water supplied to subscribers for the next year, the estimated volumes of water supply for the current year and the actual volumes of water supply for the previous three years are used, determined by the regulatory authority, taking into account the information provided by regulated organizations in accordance with the Standards for Disclosure of Information by Communal Complex Organizations, approved by the Decree of the Government of the Russian Federation dated December 30, 2009 No. 1140 (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2010, No. 3, Art. 302; 2013, No. 3, Art. 205; No. 28, Art. 3835), Standards for disclosure of information in the field of water supply and sanitation , approved by the Decree of the Government of the Russian Federation of January 17, 2013 No. 6 (Collected Legislation of the Russian Federation, 2013, No. 3, Art. 205).

6. The volume of water supply, determined for the purpose of setting tariffs for regulated organizations that have not previously carried out regulated activities in the field of water supply, is determined based on the actual volumes and dynamics of water supply of an organization that previously carried out such activities in a centralized system of cold water supply and (or) hot water supply, and water supply agreements concluded by the organization, unified agreements for water supply and sanitation. When creating new objects of centralized water supply systems, the volume of supply (transportation) of water is determined by calculation, taking into account the technical parameters of such objects.

7. The volume of water losses during transportation is determined by the tariff regulator in accordance with paragraph 27 of the Pricing Fundamentals.
. - See previous edition)

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

9. If the subscriber's sewer outlets are not equipped with wastewater metering devices, the volume of wastewater accepted for the purpose of calculating tariffs is determined in accordance with the Rules for the organization of commercial metering of water, wastewater, approved by Decree of the Government of the Russian Federation dated September 4, 2013 No. 776 (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2013, No. 37, art. 4696) and in accordance with the volumes defined in the water disposal contracts, unified contracts for water supply and sanitation.

10. The estimated volume of wastewater discharged into the centralized sewerage system is determined separately for surface wastewater and other categories of wastewater (domestic, industrial or industrial wastewater).

III. General provisions for calculating the required gross revenue

11. The required gross revenue of regulated organizations is determined based on the economically justified expenses necessary for them to carry out the regulated type of activity and ensure the achievement of the planned values of indicators of reliability, quality and energy efficiency of objects of centralized water supply and (or) sanitation systems provided for by investment and production programs during period of regulation.
(Clause as amended, entered into force on January 9, 2015 by order of the FTS of Russia dated November 24, 2014 No. 2054-e. - See previous edition)

12. If the regulated organization during the expired regulation period incurred economically justified expenses that were not taken into account by the tariff regulatory body when setting tariffs for its goods (works, services), or has lost income from previous periods of regulation (hereinafter referred to as shortfall expenses and lost income) , then such shortfalls and shortfalls in income, as well as expenses related to servicing borrowed funds and own funds allocated to cover the lack of funds, are taken into account by the tariff regulator when setting tariffs for such a regulated organization in full no later than on the 3rd the annual regulatory period following the regulatory period, in which the specified expenses (lost income) were confirmed by accounting and statistical reporting.

13. Tariffs for water supply are calculated using the method of economically justified costs (costs). When calculating tariffs for water supply, the costs of abstraction and water treatment or the purchase of water and the costs of transporting water are taken into account.

14. When calculating the required gross revenue, the income of the regulated organization from the connection fee (technological connection) and the costs associated with the connection of the applicant's facilities to the centralized water supply and sanitation systems are taken into account separately. When calculating the income from the connection fee (technological connection), the methods for calculating the required gross revenue in accordance with - are not applied. Incomes of a regulated organization from collection of fees for violation of standards in terms of the volume and (or) composition of wastewater are not taken into account when calculating the required gross proceeds if they are earmarked for paying for a negative impact on environment, compensation for damage caused to a water body and financing of the activities of the investment program for the construction, reconstruction and modernization of objects of the centralized sewerage system. Income from the collection of fees for the negative impact on the operation of the centralized sewerage system is not taken into account when calculating the required gross revenue of the regulated organization if they are earmarked for financing activities of the investment and (or) production program of the regulated organization.

IV. Calculation of the required gross revenue using the method of economically justified expenses (expenses)

15. When applying the method of economically justified expenses (expenses), the necessary gross revenue of the regulated organization is determined as the sum of the following planned for the next period of regulation:

1) production costs;

2) repair expenses, including expenses for current and major repairs;

3) administrative expenses;

4) marketing expenses of guarantee organizations;

5) the cost of depreciation of fixed assets and intangible assets;

6) expenses for rent, lease payments, concession fees in relation to centralized water supply and (or) sewerage systems or their individual facilities owned by the state or municipality, taking into account the specifics provided for in clause 44 of the Pricing Fundamentals;

7) expenses related to the payment of taxes and fees;

8) standard profit.

9) estimated business profit of the guaranteeing organization.
(The subparagraph was additionally included from January 9, 2015 by order of the FTS of Russia dated November 24, 2014 No. 2054-e)

16. When determining the estimated values of costs taken into account when setting tariffs, the tariff regulatory body uses economically justified volumes of consumption of raw materials, materials, work (services) performed and prices (tariffs) for them, information about which is obtained from the following sources of information (in priority order ):

A) prices (tariffs) for goods (works, services) consumed by the regulated organization, established by the tariff regulation body - if the prices (tariffs) for such goods (works, services) are subject to state regulation;

B) the prices established in the contracts concluded as a result of the auction;

C) forecast indicators determined in the basic version of the scenario conditions for the functioning of the economy of the Russian Federation approved by the Government of the Russian Federation and the main parameters of the forecast for the socio-economic development of the Russian Federation for the next fiscal year and the planning period, or (if available) the following forecast indicators determined in the base version of the revised forecast for the socio-economic development of the Russian Federation for the next financial year and planning period: forecast for the consumer price index (on average for the year compared to the previous year); growth rates of prices for natural gas and other types of fuel; growth rates of electricity prices; wage growth rates;

D) information on the costs of purchased goods (works, services) produced by other regulated organizations that carry out regulated activities in the field of water supply and (or) sanitation under comparable conditions;

E) market prices for goods (works, services) consumed by the regulated organization that have developed in the relevant subject of the Russian Federation, information about which is provided by independent specialized information and analytical organizations that collect information on market prices, develop and implement specialized software tools for researching market prices , preparation of periodic information and analytical reports on market prices;

E) market prices for goods (works, services) consumed by the regulated organization that have developed on organized trading floors, including on exchanges operating in the territory of the Russian Federation;

G) data of accounting and statistical reporting of the regulated organization for 3 previous periods of regulation, for which the tariff regulator has the specified data.

17. When determining labor costs included in the required gross proceeds, the amount of the wage fund is determined in accordance with,. When determining labor costs in order of priority, the following information is used: parameters of the industry tariff agreement; parameters of a tripartite agreement concluded by representatives of employees, employers and executive authorities of the constituent entities of the Russian Federation or local government (regional industry agreement); the size of the payroll fund in the last settlement period of regulation and payroll funds in other regulated organizations carrying out similar regulated activities under comparable conditions, the planned value of the consumer price index; terms of the collective agreement; forecast consumer price index.

18. Production costs include:

1) expenses for the acquisition of raw materials and materials and their storage;

2) expenses for purchased electrical energy (capacity), thermal energy, other types of energy resources and cold water;

3) expenses for payment by regulated organizations for works and (or) services performed by third-party organizations related to the operation of centralized water supply and (or) sanitation systems or facilities that are part of such systems;

4) labor costs and deductions for social needs of the main production personnel, including taxes and fees from the wage fund;

5) expenses for the payment of interest on loans and credits that are not taken into account when determining the taxable base for income tax;

6) general business expenses;

7) other production costs directly related to the maintenance and operation of objects of centralized water supply and sanitation systems, not taken into account as part of repair costs, including depreciation costs for vehicles used by a regulated organization. Production costs must cover the costs of implementing the production program of the regulated organization in full, including the costs associated with the performance by the regulated organization of the functions provided for by the legislation of the Russian Federation: expenses for dehydration, neutralization and disposal of sewage sludge; expenses for the implementation of production control of water quality and production control of the composition and properties of wastewater, including the composition and properties of wastewater from subscribers, including expenses for laboratory equipment, purchase of instruments and reagents used to analyze water quality, composition and properties of wastewater; expenses for emergency dispatching services. Expenses on payment of interest on loans and credits that are not taken into account when determining the tax base for income tax include expenses on loans to cover cash gaps, targeted loans for production needs, with the exception of other types of loans.

19. Expenses of a regulated organization for the acquisition of raw materials and materials used by it for production needs, as well as for their storage are calculated as the sum of expenses for each type of raw materials and materials, which are the product of planned (estimated) prices for raw materials and materials, and economically justified volumes of consumption of raw materials and materials. The regulated organization submits information to the tariff regulators in accordance with - in relation to reagents, fuels and lubricants and other types of raw materials and materials, the cost of which is more than 5 percent of the total cost of raw materials and materials.

20. The expenses of a regulated organization for purchased electrical energy (capacity), thermal energy (capacity), other types of energy resources, cold water, coolant are determined as the sum of the products of calculated economically (technologically, technically) justified volumes of purchased electrical energy (capacity), thermal energy (capacity), other types of energy resources of cold water for respectively planned (calculated) prices (tariffs) for electric energy (capacity), thermal energy (capacity), other types of energy resources, cold water (-). The volumes of purchased electrical energy (capacity), thermal energy (capacity) are determined taking into account indicators of reliability, quality, energy efficiency in the field of water supply and (or) sanitation, determined in accordance with the established procedure.

21. Expenses of the regulated organization for the acquired hot water are taken into account as part of the cost of thermal energy (capacity) and the cost of heat carrier.

22. Expenses related to the servicing of borrowed funds are accounted for in the amount calculated based on the interest rate equal to the refinancing rate of the Central Bank of the Russian Federation, effective on the date of attraction of such funds (conclusion of a loan agreement, loan agreement), increased by 1.5 times, but not less than 4 percentage points. By decision of the tariff regulator for regulated organizations operating in the field of water supply and sanitation in settlements with a population of less than 100 thousand people, the specified interest rate may be determined, taking into account regional specifics, in the amount of the refinancing rate of the Central Bank of the Russian Federation, effective on the date of borrowing, increased by more than 1.5 times, but in the amount of at least 4 percent points.
(Clause as amended, entered into force on January 9, 2015 by order of the FTS of Russia dated November 24, 2014 No. 2054-e. - See previous edition)

23. Repair costs include:

1) expenses for the current repair of centralized water supply and (or) water disposal systems or facilities that are part of such systems;

2) expenses for major repairs of centralized water supply and (or) water disposal systems or facilities that are part of such systems;

3) labor costs and deductions for social needs of repair personnel, including taxes and fees from the wage fund.

24. When determining the costs of the regulated organization for current and major repairs, the estimated prices and the economically (technically, technologically) justified scope of repair work provided for by the production program of the regulated organization are used.

25. Administrative expenses include:

1) the costs of paying for works and (or) services performed under contracts by third-party organizations or individual entrepreneurs, including the costs of paying for communication services, private security, legal, information, auditing, consulting services in an economically justified amount, with the exception of expenses attributed to production costs;
(Subclause as amended, entered into force on January 9, 2015 by order of the FTS of Russia dated November 24, 2014 No. 2054-e. - See the previous edition)

2) labor costs and deductions for social needs of administrative and managerial personnel, including taxes and fees from the wage fund;

3) rent, leasing payments not related to the lease (leasing) of centralized water supply and (or) sanitation systems, or objects that are part of such systems;

4) expenses for business trips;

5) expenses for personnel training;

6) expenses for insurance of production facilities, taken into account when determining the base for income tax;

7) other expenses: expenses for depreciation of non-productive assets; expenses for paying for the services of third-party organizations to ensure the safety of the operation of objects of centralized water supply and sanitation systems, including expenses for protection against terrorist threats.

26. The selling expenses of the guaranteeing organization include expenses on doubtful debts (accounts receivable) in the amount of not more than 2 percent of the required gross revenue attributable to the population (subscribers providing utility services in the field of water supply and sanitation to the population) for the previous regulation period, for which there are data confirmed by accounting and statistical reporting.

27. When setting tariffs, it is not allowed to take into account the expenses of a regulated organization for collecting debts for payment for residential premises and utilities, for taking meter readings, maintaining information systems that ensure the collection, processing and storage of data on payments for residential premises and utilities, the issuance of payment documents for payment for residential premises and utilities accounted for in the costs of maintaining and repairing residential premises in accordance with the Rules for the maintenance of common property in an apartment building, approved by resolution of the Government of the Russian Federation of August 13, 2006 No. 491 (Collected Legislation of the Russian Federation, 2006, No. 34, Art. 3680; 2011, No. 22, Art. 3168; 2013, No. 21, Art. 2648).

28. The cost of depreciation of fixed assets and intangible assets attributable to objects of the centralized water supply and (or) sanitation system are taken into account when setting tariffs in the field of water supply and (or) sanitation for the next regulation period in the amount determined in accordance with the legislation of the Russian Federation on accounting. Revaluation of fixed assets and intangible assets carried out in accordance with the legislation of the Russian Federation on accounting is taken into account provided that the funds in the form of depreciation deductions received as a result of revaluation accounting are the source of financing for the investment program of the regulated organization. If, following the results of the implementation of the investment program, these expenses were not incurred, they are excluded from the calculation of tariffs in the next regulation period.

29. Expenses for rent and lease payments in respect of centralized water supply and (or) sewerage systems or facilities included in such systems are determined by the tariff regulation body in an amount not exceeding the economically justified amount of such a fee, taking into account the specifics provided for in this paragraph . The economically justified amount of rent or lease payment is determined on the basis of the principle of reimbursement to the lessor (lessor) of depreciation, taxes on property, including land, and other obligatory payments by the owner of the property leased (leasing) associated with the ownership of the said property. The economically justified level of the rent or lease payment cannot exceed the amount established in the tender documentation or auction documentation, if the rent (leasing payment) was a criterion for the tender or auction for the conclusion of the relevant contract. In the event that a regulated organization leases or leases engineering and technical support facilities bought out (intended for buying out) by specialized project finance companies in accordance with the main conditions and measures for implementing the program "Housing for the Russian family" within the framework of the state program of the Russian Federation "Providing affordable and comfortable housing and communal services for citizens of the Russian Federation" approved by Decree of the Government of the Russian Federation dated May 5, 2014 No. 404 "On some issues of implementing the program" Housing for the Russian family "in the framework of the state program of the Russian Federation" Provision of affordable and comfortable housing and communal services for citizens of the Russian Federation" (Collected Legislation of the Russian Federation, 2014, No. 19, Art. 2438; 50, Art. 7070, Art. 7094; 2015, No. 10, Art. 1529), the amount of rent or lease payment taken into account when setting tariffs is determined equal to the amount specified in the lease or leasing agreement.
(The paragraph was additionally included from July 26, 2015 by order of the FTS of Russia dated May 27, 2015 No. 1080-e)

Paragraphs three and four of the previous edition from July 26, 2015 are considered paragraphs four and five of this edition, respectively - order of the FTS of Russia dated May 27, 2015 No. 1080-e.

The concession fee is not taken into account when setting tariffs in the field of water supply and sanitation, with the exception of the concession fee established by the concession agreement duly concluded before December 31, 2012. In relation to lease agreements and concession agreements duly concluded and registered before December 31, 2012, the economically justified amount of the lease and concession fee is determined in the amount provided for by such a lease agreement (concession agreement). The lease payment under the lease agreement of the immovable property transferred by the concessor under the concession agreement to the concessionaire, the right of ownership of the concessor to which was not registered in accordance with the procedure established by the legislation of the Russian Federation within one year from the date of conclusion of the concession agreement, when setting tariffs in the field of water supply and sanitation, is taken into account in the amount specified in such lease.
(The paragraph has been additionally included since August 7, 2017 by order of the FAS Russia dated June 30, 2017 No. 868/17)

30. When determining the amount of expenses associated with the payment of taxes and fees, the following shall be taken into account: income tax; corporate property tax; land tax; water tax and payment for the use of a water body; transport tax; other taxes and fees, with the exception of taxes and fees from the wage fund, accounted for as part of production, repair and administrative expenses; payment for negative impact on the environment, waste disposal and other types of negative impact on the environment, the amount of which is determined based on the fact that these emissions (discharges) and disposal are carried out within the established standards and (or) limits, including in accordance with with plans to reduce discharges. When calculating the income tax of a regulated organization, the amount of depreciation of fixed assets and intangible assets is determined in accordance with.

31. The standard profit taken into account when determining the required gross revenue includes:

1) funds for the repayment of loans and credits, interest on loans and credits attracted for the implementation of the investment program and replenishment of working capital, taking into account the specifics of classifying interest on debt obligations as expenses provided for by the Tax Code of the Russian Federation;

2) expenses on capital investments (investments) for the period of regulation, determined on the basis of approved investment programs, with the exception of interest on loans and credits attracted for the implementation of measures of the investment program, included in the cost of such measures;

3) expenses for social needs provided for by collective agreements;

4) The subparagraph is excluded from January 9, 2015 - order of the FTS of Russia dated November 24, 2014 No. 2054-e. - See the previous edition.

32. The amount of standard profit when calculating the required gross proceeds using the method of economically justified expenses (expenses) cannot exceed 7 percent of the amount of expenses included in the required gross proceeds, specified in -.

32.1. Estimated entrepreneurial profit of the guaranteeing organization is determined in the amount of 5 percent included in the required gross proceeds for the next period of regulation of the costs specified in, taking into account the specifics provided for in clause 47.2 of the Pricing Fundamentals.
(Paragraph as amended, entered into force on October 3, 2017 by order of the FAS Russia dated August 29, 2017 No. 1130/17. - See previous edition) The paragraph became invalid from October 3, 2017 -. - See the previous edition. The paragraph became invalid from October 3, 2017 - order of the FAS Russia dated August 29, 2017 No. 1130/17. - See the previous edition.
(The paragraph was additionally included from January 9, 2015 by order of the FTS of Russia dated November 24, 2014 No. 2054-e)

33. When determining the estimated values of expenses taken into account when setting tariffs, the tariff regulation body uses economically justified volumes of consumption of raw materials, materials, performed works (services) and prices (tariffs) for them and uses sources of information on prices (tariffs) and expenses in accordance with paragraphs 22-23 of the Fundamentals of Pricing, .

V. Calculation of the required gross revenue by comparing analogues

34. The method of comparison of analogues is applied to organizations engaged in regulated activities in the field of water supply and sanitation for the transportation of water, wastewater.

35. When setting tariffs using the method of comparison of analogues, the amount of the required gross revenue of the regulated organization for the next period of regulation is determined based on the economically justified costs of the guaranteeing organization in centralized systems water supply and (or) water disposal and the length of the network of the regulated organization and is calculated by the formulas:

Where: - the required gross revenue established in relation to the n-th regulated organization, thousand rubles; UTR - specific required gross revenue per meter of water supply (sewer) network, thousand rubles / km; - the length of the water supply (sewer) network of the n-th regulated organization, determined in comparable values, km; A - the standard level of expenses for depreciation of fixed assets and intangible assets based on the length of the network, thousand rubles / km; - current expenses of the guaranteeing organization, attributed to the type of activity for the transportation of water (wastewater), thousand rubles; - the length of the water supply (sewer) network of the guaranteeing organization, determined in comparable terms, km.

36. The standard level of expenses for depreciation of fixed assets and intangible assets based on the length of the network is determined by the tariff regulator based on the average level of expenses for depreciation in the structure of the required gross revenue of regulated organizations, in an amount not exceeding 15 percent of the specific required gross revenue per kilometer of water (sewer) network.

37. The specific required gross revenue of the regulated organization is calculated annually based on the current expenses of the guaranteeing organization for the transportation of water, wastewater, determined in accordance with. At the same time, such expenses do not include: marketing expenses of the guaranteeing organization; the income and expenses of the guaranteeing organization that have arisen in connection with the application of penalties, the payment of compensations and the adjustment of tariffs in connection with the fulfillment (non-fulfillment) of the established target indicators of the activities of the guaranteeing organization; expenses provided - excluding land rent.

38. The length of the water supply (sewer) network of a regulated organization is determined in comparable terms, the cost of laying which is equivalent to the average cost of laying a network with a diameter of 500 mm) according to the formulas:

, (3)
, (3.1)

Where: - length in kilometers of pipelines of organization i in comparable values, km; - length in kilometers of pipelines of diameter d of organization i, km; - length in kilometers of pipelines of diameter d in the centralized water supply (wastewater) system, km;

In accordance with federal law dated December 7, 2011 N 416-FZ "On Water Supply and Sanitation" (Collected Legislation of the Russian Federation, 2011, N 50, Art. 7358; 2012, N 53 (Part I), Art. 7614; Art. 7616; Art. 7643; 2013, N 19, article 2330; 2013, N 30 (part I), article 4077), Decree of the Government of the Russian Federation of May 13, 2013 N 406 "On state regulation of tariffs in the field of water supply and sanitation" (Collection of the legislation of the Russian Federation, 2013, N 20, article 2500; 2013, N 32, article 4306) I order:

1. These Guidelines for the calculation of regulated tariffs in the field of water supply and sanitation (hereinafter referred to as the Guidelines) were developed in accordance with the Federal Law of December 7, 2011 N 416-FZ "On Water Supply and Sanitation" (Collected Legislation of the Russian Federation, 2011, No. 50, item 7358; 2012, N 53 (part I), item 7614; item 7616; item 7643; 2013, N 19, item 2330; N 30 (part I), item 4077), Fundamentals pricing in the field of water supply and sanitation (hereinafter referred to as the Fundamentals of Pricing) and the Rules for the regulation of tariffs in the field of water supply and sanitation (hereinafter referred to as the Regulation Rules), approved by Decree of the Government of the Russian Federation dated May 13, 2013 N 406 "On state regulation of tariffs in the field of water supply and wastewater disposal" (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2013, N 20, item 2500; N 32, item 4306).

2. The guidelines are intended for use by the federal executive body in the field of tariff regulation, executive bodies of the constituent entities of the Russian Federation and local governments, if they are vested with appropriate powers, organizations engaged in regulated activities in the field of water supply and sanitation (hereinafter referred to as regulatory bodies tariffs, regulated organizations respectively).

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

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

4. The estimated volume of water supply, the volume of wastewater received, the services provided are determined in accordance with Annexes 1, 1.1 to these Guidelines for the next year and every year during the long-term regulation period (when setting tariffs for the long-term regulation period), based on the actual the volume of water supply (receipt of wastewater) for the last reporting year and the dynamics of water supply (reception of wastewater) for the last 3 years, including taking into account the connection (technological connection) of consumer facilities to centralized water supply and (or) sewerage systems and termination of supply water (reception of wastewater) in relation to consumer facilities, as well as changes in the procedure for determining the amount of water supplied (received wastewater), including the transition from the use of calculation methods for determining the amount of water supplied (received wastewater) to the use of water meters (wastewater).

5. The volume of water supplied (scheduled for release) to subscribers is determined separately in relation to drinking water, technical water, hot water according to the formulas:

Estimated volume of water supplied to new subscribers connected to the centralized water supply system in year i, minus water consumption by subscribers whose water supply has been stopped (planned to stop), thousand cubic meters. m. The indicated value can take, among other things, negative values;

Planned in year i change (reduction) in the volume of water supplied by the guaranteeing organization to subscribers in relation to 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 (decrease) in water consumption. If data on the volume of water supply in previous years is not available, the rate of change (decrease) in water consumption is calculated without taking into account these years. The rate of change (reduction) in water consumption should not exceed 5 percent per year.

When calculating the volume of water supplied to subscribers for the next year, the estimated volumes of water supply for the current year and the actual volumes of water supply for the previous three years are used, determined by the regulatory body, taking into account the information provided by regulated organizations in accordance with the Standards for Disclosing Information by Communal Complex Organizations approved by the Decree of the Government of the Russian Federation dated December 30, 2009 N 1140 (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 2010, N 3, Art. 302; 2013, N 3, Art. 205; N 28, Art. wastewater disposal, approved by the Decree of the Government of the Russian Federation of January 17, 2013 N 6 (Collected Legislation of the Russian Federation, 2013, N 3, Art. 205).

7. The volume of water losses during transportation and water consumption by the regulated organization for its own needs is determined by the tariff regulator in accordance with paragraph 27 of the Pricing Fundamentals.

8. The calculation of the volume of received wastewater for the next year is carried out in accordance with formulas (1) and (1.1), using data on the actual volume of received wastewater and the dynamics of the volume of received wastewater over the past 3 years, as well as information on the volume of wastewater , received from new subscribers, whose facilities are connected (planned to be connected) to the centralized sewerage system and information on the volume of wastewater received from subscribers whose water disposal has been stopped (it is planned to be stopped).

9. If the subscriber's sewer outlets are not equipped with wastewater metering devices, the volume of wastewater received for the purpose of calculating tariffs is determined in accordance with the Rules for the organization of commercial metering of water, wastewater, approved by Decree of the Government of the Russian Federation of September 4, 2013 N 776 (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2013, N 37, art. 4696), and in accordance with the volumes defined in the water disposal contracts, unified contracts for water supply and sanitation.

11. The required gross revenue of regulated organizations is determined based on the economically justified expenses necessary for them to carry out the regulated type of activity and ensure the achievement of the target indicators of the activities of the regulated organization, provided for by investment and production programs during the regulatory period.

12. If the regulated organization during the expired regulation period incurred economically justified expenses that were not taken into account by the tariff regulatory body when setting tariffs for its goods (works, services), or has lost income from previous periods of regulation (hereinafter referred to as shortfall expenses and lost income) , then such shortfalls and shortfalls in income, as well as expenses related to servicing borrowed funds and own funds allocated to cover the lack of funds, are taken into account by the tariff regulator when setting tariffs for such a regulated organization in full no later than on the 3rd annual the period of regulation following the period of regulation, in which the specified expenses (lost income) were confirmed by accounting and statistical reporting.

Government of the Russian Federation dated May 13, 2013 N 406 "On state regulation of tariffs in the field of water supply and sanitation" (Collected Legislation of the Russian Federation, 2013, N 20, art. 2500; 2013, N 32, art. 4306), I order:

1. These Guidelines for the calculation of regulated tariffs in the field of water supply and sanitation (hereinafter referred to as the Guidelines) were developed in accordance with No. 416-FZ of December 7, 2011 "On Water Supply and Sanitation" (Collected Legislation of the Russian Federation, 2011, No. 50 , article 7358; 2012, N 53 (part 1), article 7614; article 7616; article 7643; 2013, N 19, article 2330; N 30 (part 1), article 4077), in the field of water supply and water disposal (hereinafter referred to as the Fundamentals of Pricing) and regulation of tariffs in the field of water supply and sanitation (hereinafter referred to as the Regulation Rules), approved by the Government of the Russian Federation of May 13, 2013 N 406 "On state regulation of tariffs in the field of water supply and sanitation" (Collected Legislation of the Russian Federation, 2013, No. 20, item 2500; N 32, item 4306).

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

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

4. The estimated volume of water supply, the volume of wastewater received, the services provided are determined in accordance with, to these Guidelines for the next year and every year during the long-term regulation period (when tariffs are set for the long-term regulation period), based on the actual volume of water supply (wastewater intake) for the last reporting year and the dynamics of water supply (wastewater intake) for the last 3 years, including taking into account the connection (technological connection) of consumer facilities to centralized water supply and (or) sanitation systems and the termination of water supply (reception wastewater) in relation to consumer facilities, as well as changing the procedure for determining the amount of supplied water (received wastewater), including the transition from the use of calculation methods for determining the amount of supplied water (received wastewater) to the use of water meters (wastewater).

5. The volume of water supplied (scheduled for release) to subscribers is determined separately in relation to drinking water, technical water, hot water according to the formulas:

When calculating the volume of water supplied to subscribers for the next year, the estimated volumes of water supply for the current year and the actual volumes of water supply for the previous three years are used, determined by the regulatory authority, taking into account the information provided by regulated organizations in accordance with the disclosure of information by utility companies approved by the Government of the Russian Federation. Federation dated December 30, 2009 N 1140 (Collected 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 sanitation, approved by the Government of the Russian Federation dated January 17, 2013 N 6 (Collected Legislation of the Russian Federation, 2013, N 3, art. 205).

9. If the subscriber's sewer outlets are not equipped with wastewater meters, the volume of wastewater accepted for the purpose of calculating 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 ( Sobranie zakonodatelstva Rossiyskoy Federatsii, 2013, N 37, item 4696) and in accordance with the volumes defined in the water disposal contracts, unified contracts for water supply and sanitation.

LLC "Energo Tariff Holding" performs tariff calculations:

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

How are water tariffs calculated?

Tariffs are calculated using the following methods:

The specialists of our company make adjustments to the established long-term tariffs.

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

Calculations are made in accordance with the current legislation and methods. As part of the tariff application, a production program for water supply is formed.

Calculation of water tariffs using the method of economically justified costs (costs)

In the event that water or water transportation tariffs are set for the first time for an organization providing water supply or water transportation services (a new organization or water supply / water transportation services have not been provided before), the Method of economically justified expenses (costs) is used for calculation. It is sometimes referred to as the "NVV Method" (NVV stands for Gross Revenue Required). The methodology for calculating tariffs for water and water transportation using the method of economically justified costs (costs) was approved by order Federal Service on tariffs dated December 27, 2013 No. 1746-e “On approval of guidelines for the calculation of regulated tariffs in the field of water supply and sanitation”.

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

Analysis of water supply network schemes

A specification is drawn up for the schemes of water supply networks - information according to the scheme is signed for sections between wells indicating the numbers of wells, subscriber connection points, lengths of network sections, diameters, number of fire hydrants, number of valves installed on networks.

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

The balance of water consumption for calculating water tariffs using the method of economically justified costs (expenses) is formed on the basis of water supply contracts or water transportation contracts concluded with consumers of services.

Studying the technological process of water supply

The study of the technological process of water supply in the formation of water tariffs using the method of economically justified costs (costs) includes:

study of the technological scheme for lifting, cleaning and transporting water; mechanical, chemical and other methods of purification and disinfection of water;
study of the used chemical reagents, reagents, their consumption rates in the purification and disinfection of water;
study of the characteristics of equipment used in lifting, cleaning and transporting water;
study of the characteristics of metering devices for raised water, transported water and metering devices installed at consumers.

Normative calculation of water consumption for technological needs, calculation of water losses during its production and transportation for the period of regulation

The calculation of water consumption for technological needs, water losses during its production and transportation in a centralized water supply system is carried out by our specialists on the basis of the order of the Ministry of Construction of Russia dated October 17, 2014 No. water supply systems during its production and transportation.

Formation of the balance of water supply

The balance of water supply for calculating water tariffs is formed for the period of regulation based on the calculated volume of water consumption and the calculated standard water consumption for technological needs and the volume of water losses during its production and transportation.

Calculation of the standard consumption of materials (chemical reagents and other materials) for water purification and disinfection and the cost of their purchase

The calculation of the standard consumption of materials for water supply to take them into account in the water tariff is carried out in accordance with technological process and standards for the consumption of materials.

Calculation of the standard consumption of electricity and the cost of purchasing electricity

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

based on the characteristics of the installed (at the water intake, treatment stations, water pressure boosting stations) electrical equipment - type, brand, power, quantity;
operating hours of installed electrical equipment - calculated taking into account the volume of lifting, pumping and cleaning water, the performance of installed equipment, the demand factor.

Calculation of labor costs and deductions for social needs from the wage fund

The calculation of labor costs and deductions for social needs from the wage fund for inclusion in the water tariff is carried out on the basis of the norms of the current legislation of the Russian Federation, the staffing table, the Regulations on wages, the Collective Agreement, orders for additional payments, combination and other local acts of the regulated organizations.

In accordance with the technological process, the characteristics and quantity of installed equipment, the length of the networks, the calculation of the standard number of the main production workers and the operational management of water supply is carried out. The number of junior service personnel is calculated for the maintenance of water supply facilities - cleaners of industrial premises, cleaners of the industrial territory. In the presence of vehicles, special equipment, the calculation of the standard number of drivers, tractor drivers and machinists is performed.

Calculation of depreciation expenses

Depreciation charges for their inclusion 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 life and operation, data about reconstruction and modernization.

Calculation of repair costs

Repair costs in the water tariff include the costs of:

for the overhaul of water supply facilities in a contractual way and in an economic way;
for the current repair of water supply facilities in a contracted manner;
for materials for current repairs carried out by an economic method for water supply facilities.

Calculation of rental costs and lease payments

Calculation of expenses for the lease of water supply facilities is carried out in accordance with paragraph 44 of the Decree of the Government of the Russian Federation dated May 13, 2013 No. 406 “On state regulation of tariffs in the field of water supply and sanitation”. The rent included in the tariff includes:

depreciation deductions;
property tax;
land tax (or land lease payments);
other obligatory payments of the owner related to the ownership of the leased property.

Calculation of costs for purchased products

The cost of purchased products is calculated if a regulated organization buys water from another resource supply organization or pays for water treatment or water transportation services.

Shop floor cost calculation

The calculation of workshop costs for the formation of water tariffs consists in determining the amount of general production costs directly related to the type of water supply activity.

The following types of expenses are included in the workshop costs for water supply:

labor costs and deductions from the wage fund of shop personnel;
electricity costs for shop electrical equipment;
the cost of depreciation deductions for fixed assets for shop purposes;
labor protection costs;
training costs;
water testing costs;
costs for Maintenance water supply facilities;
costs for emergency dispatch services;
costs for household goods for water intake and/or water treatment plant;
expenses for low-value and rapidly wearing out items, fixed assets worth up to 40 thousand rubles and with a useful life of less than 1 year;
other industrial water supply services.

Calculation of administrative expenses

The calculation of administrative expenses for the formation of water tariffs consists in determining the amount of general business expenses (general operating expenses) - expenses recorded on account 26 “General business expenses”. Administrative expenses are calculated for the period of regulation in general for the enterprise on the basis of concluded general business contracts, actual costs and reasonable planned expenses for the period of regulation. The tariff for drinking water calculated using the economically justified costs (costs) method includes the share of administrative costs attributable to the type of water supply activity in accordance with the methodology for distributing indirect costs reflected in the accounting policy for accounting enterprises.

Calculation of expenses for the payment of taxes and fees

The calculation of the costs of paying taxes and fees to account for them in the tariff for drinking water, calculated using the method of economically justified costs (expenses), consists in determining the amount of costs necessary to pay taxes and fees related directly to the type of activity "Water supply" and the share of costs for payment taxes and fees for general production and general economic purposes, attributable to the type of activity "Water supply".

Calculation of standard profit

The calculation of the standard profit, taken into account in the water tariff, consists in determining the value of the following types of water supply costs:

expenses for repayment of loans and credits, payment of interest on loans and credits used for the implementation of the investment program for water supply, as well as for replenishment of working capital for water supply;
the cost of capital investments in water supply for the period of regulation in accordance with the approved investment program for water supply (excluding interest on loans and credits attracted for capital investments in water supply);
expenses for social needs provided for by the collective agreement of the regulated organization.

Calculation of tariffs for water

The calculation of water tariffs consists of the following steps:

formation of the required gross revenue (NVV);
distribution of NGR by six months for the period of regulation (for the 2nd half of the year, an appropriate deflator index is applied for each item of expenditure);

calculation of water tariffs for six months for the period of regulation:

water tariff in the 1st half of the year = NVV of the 1st half of the year / volume of useful water supply in the 1st half of the year;

water tariff in the 2nd half of the year = NVV of the 2nd half of the year / volume of useful water supply in the 2nd half of the year.

Formation of a 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 production programs for organizations of the communal complex, approved by order of the Ministry of Regional Development of the Russian Federation dated 10.10.2007 No. 101.

Formation of a tariff proposal (tariff application) for setting water tariffs

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

formation of folders with settlement tables (calculation of tariffs for water);
formation of folders with justifying documents, on the basis of which the calculation of water tariffs was made;
writing an explanatory note;
writing an application for setting water tariffs;
writing a statement on the choice of the method of regulation when setting water tariffs;
preparation of an inventory of all documents;
numbering of documents in folders with descriptions;
signing of the tariff proposal (tariff application) by the head of the regulated organization and certification of signatures with the seal of the regulated organization;
scanning of all documents of the tariff offer and recording them on electronic media;
binding all documents of the tariff proposal, certifying them with the signature of the head and the seal of the regulated organization;
sending a tariff proposal to the authority state regulation in the field of tariff setting to set water tariffs for a regulated organization.