T. Pereimivovk; M. Sholobeckaya

Summary

Analysis of the current legislation shows that a number of regulations contain numerous conflicts and inconsistencies in the definition of housing and communal services; operate with different terminology in relation to the housing and communal sphere (objects, goods and services), and some of the terms are not comparable at all.

The purpose of the article is to study the composition of costs that affect the formation of tariffs in the field of heat supply.

The lack of a comprehensive regulatory and legal framework for regulating the peculiarities of the formation of the cost of services in the housing and communal services subsectors complicates the planning and accounting of costs, the calculation of the cost of services.