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ORDER OF THE MINISTER OF THE INDUSTRY AND INFRASTRUCTURE DEVELOPMENT OF THE REPUBLIC OF KAZAKHSTAN

of March 30, 2019 No. 171

About approval of rules of forming of rates

(as amended on 30-03-2021)

According to the subitem 5) article 8 of the Law of the Republic of Kazakhstan of December 27, 2018 "About natural monopolies" PRIKAZYVAYU:

1. Approve the enclosed Rules of forming of rates.

2. To provide to committee of civil aviation of the Ministry of the industry and infrastructure development of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days from the date of state registration of this order the direction it in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "The republican center of legal information" for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

3) placement of this order on Internet resource of the Ministry of the industry and infrastructure development of the Republic of Kazakhstan.

3. To impose control of execution of this order on the supervising vice-minister of the industry and infrastructure development of the Republic of Kazakhstan.

4. This order becomes effective after ten calendar days after day of its first official publication.

Minister of the industry and infrastructure development of the Republic of Kazakhstan

R. Sklyar

It is approved

Ministry of national economy of the Republic of Kazakhstan

 

Approved by the Order of the Minister of the industry and infrastructure development of the Republic of Kazakhstan of March 30, 2019 No. 171

Rules of forming of rates

Chapter 1. General provisions

1. Rules of forming of rates (further - Rules) are developed according to the subitem 5) of article 8 of the Law of the Republic of Kazakhstan of December 27, 2018 "About natural monopolies" (further - the Law) and determine procedure for forming of rates for regulated services of subjects of natural monopoly in the field of services of the airports and air navigation.

2. These rules determine:

1) the mechanism of calculation of rate taking into account methods of tariff regulation of spheres of natural monopolies including the costly, stimulating methods and method of indexation;

2) approval procedure of the temporary compensating rate;

3) rate approval procedure in the simplified procedure;

4) approval procedure of investing program and its change;

5) procedure for determination of rate based on the signed agreement of public-private partnership, including the agreement of concession;

6) approval procedure of temporary decreasing coefficient;

7) procedure for conducting separate accounting of the income, costs and the involved assets by each type of regulated services and in general on the activities which are not relating to regulated services;

8) procedure for change of the rate approved by authorized body before the expiration of its effective period;

9) the list of the costs considered and not considered in rate, procedure for restriction of the sizes of the costs considered in rate;

10) procedure for indexation of rate;

11) procedure for determination of admissible profit level of the subject of natural monopoly.

3. The main terms and determinations used in these rules:

1) coefficient of involvement of assets - the indicator in percentage expression characterizing the actual use (involvement) of fixed assets of the subject of natural monopoly in case of the production and provision of services referred to the sphere of natural monopoly from their technology capacity;

2) the aircraft equipment - civil aircrafts, their equipment, components, engines, exercise machines and means of land servicing of civil aircrafts;

3) airline - the legal entity occupied with economic business activity on transportation of passengers, baggage, loads and mails, to storage, maintenance and repair of air-transport means, acting according to the legislation of the Republic of Kazakhstan;

4) aeronautical information - the data including characteristics of actual state of airfields, procedure for maneuvering around airfield, airways and their equipment of radio electrotechnical means;

5) management processes - processes of management of production of which increase in effectiveness and efficiency of all other production processes is result;

6) allocation base - the quantitative or percentage index (indicators) used for cost allocation and degree of involvement of assets on types of service;

7) joint assets - the involved assets which are used for provision of several services (group of services), but have no certain cause and effect relationship with these services, but degree of their involvement in provision of services is determined on the basis of allocation bases or factors of costs;

8) joint costs - costs which are used for provision of several services (group of services), but have no certain cause and effect relationship with these services therefore are distributed on the basis of factors of costs or allocation bases;

9) the accounting period - the finished financial year preceding date of application for change of rates for regulated services of the subject of natural monopoly;

10) internal services - conditionally allocated stages of provision of external services which are the services provided by one group of production processes to other group of production processes of the subject of natural monopolies, rendering services to air navigation;

11) general assets - assets which are connected with provision of all types of service, but have no certain cause and effect relationship with these services therefore degree of their involvement in provision of services is determined on the basis of factors of costs or allocation bases;

12) internal (transfer) services - the services which are component of provision of external services, provided by one activity of the airport to other activity;

13) total costs - costs which are connected with provision of all types of service, but have no certain cause and effect relationship with these services therefore are distributed on the basis of allocation bases or factors of costs;

14) the invested capital - the amount of own means and the loan capital of the subject of public-private partnership, including the subject of concession for creation or reconstruction of object of public-private partnership, including subject to concession;

15) capital cost - the size characterizing remuneration rate on borrowed and own funds, reflecting the investment and other risks connected with implementation of the activities referred to spheres of natural monopoly;

16) direct costs on services - costs which have direct causes and effect relationships with certain service and therefore directly and unambiguously treat certain service;

17) service quality - set of the technical, technical and operational characteristics of airport and aeronautical servicing established by requirements International Civil Aviation Organization (IKAO) and state bodies within their competence;

18) regulated services of the subject of public-private partnership, including the subject of concession - the services provided by the subject of public-private partnership, including the subject of concession in the field of natural monopoly and which are subject to state regulation by authorized body including cases of provision of services in the form of transfer of certain goods to the consumer;

19) own means - money (the share (authorized) capital, retained earnings (net income) or the depreciation charges) of the subject of public-private partnership, including the subject of concession used in creation and reconstruction of object of public-private partnership, including subject to concession;

20) overdue accounts payable - the amount of financial liabilities, unexecuted at the scheduled time according to the agreement on payment due dates, money debts of the operator of aircrafts before the airport or the aeronautical organization;

21) equity - the capital which is belonging to participants or shareholders of the subject of natural monopolies, and consisting of certain number of shares or shares, giving to participants or shareholders of the subject of natural monopolies the right to certain income, and also including accumulated retained earnings and the reserve capital which is in addition paid and in addition unpaid capital;

22) the main production processes - production processes of which rendering services is result;

23) ortodromiya - the line of the shortest distance between two points on the surface of the globe representing arch of big circle and crossing meridians under different corners;

24) the repayment schedule - the repayment schedule of overdue accounts payable of the operator of aircrafts before the airport or the aeronautical organization certified by signatures of the first head of the operator of aircrafts, the airport or aeronautical organization;

25) groups of production processes (further - GPP) - set of certain production processes of rendering services which participate in rendering services as independently, and in interaction with each other;

26) production processes - the sequence of certain actions in activities of subjects of the natural monopolies rendering services of air navigation and the airports with use of their economic resources with ultimate goal of rendering services. Include the basic production, auxiliary and management processes;

27) elements of group of production processes (further - the GPP elements) - the groups of personnel and fixed assets used when rendering services of air navigation, combined on groups of production processes for distribution of their cost and the related costs for types of service of air navigation;

28) indirect costs on elements of groups of production processes - costs which have causes and effect relationships along with several GPP elements and therefore cannot be directly and are unambiguously carried to certain element of group, but can be distributed on the GPP elements on the basis of the allocation bases reflecting origins of costs;

29) indirectly the involved assets on elements of groups of production processes - the involved assets which have causes and effect relationships along with several GPP elements and therefore they cannot be directly and are unambiguously carried to the GPP certain element, but degree of their involvement is determined on the basis of the allocation bases reflecting these causes and effect relationships;

30) directly involved assets on the GPP elements - the involved assets which have direct causes and effect relationships with the GPP certain element and therefore can be directly and are unambiguously carried to the GPP certain element;

31) direct costs on the GPP elements - costs which have direct causes and effect relationships with the GPP certain element and therefore can be directly and are unambiguously carried to the GPP certain element;

32) variable part of profit - the part of profit which is not exceeding 30% of the profit included in rate, created taking into account indicators of quality, reliability of regulated services and performance indicators of activities of the subject of natural monopolies;

33) the involved assets - the fixed assets and intangible assets of the subject of natural monopoly used for provision of services;

34) activities - set of certain processes of rendering services which participate in rendering services as independently, and in interaction with each other;

35) rate arrived to regulated base of the involved assets - the regulation of operating profit corresponding to capital cost of the subject of natural monopoly rendering services to air navigation and (or) services of the airports;

36) the loan capital - the total cost of long-term loans of the banks and organizations performing separate types of banking activities, and the other loans which are available on balance of the subject of natural monopoly by the end of the reporting period, except for loans, connected with replenishment of current assets;

37) regulated base of the involved assets (further - RBZA) - the total cost of non-current assets (fixed assets and intangible assets) and the net working capital (calculated as difference between the current assets and the current obligations) by the end of the reporting period, being in property or on other legal causes at the subject of natural monopoly and used in case of provision of services of air navigation and (or) services of the airports;

38) indirectly the involved assets on services - the involved assets which have causes and effect relationships along with several services (group of services) and therefore they cannot be directly and are unambiguously carried to certain service, but degree of their involvement in rendering certain services is determined on the basis of the allocation bases reflecting these causes and effect relationships;

39) indirect costs on services - costs which have causes and effect relationships along with several services (group of services) and therefore cannot be directly and are unambiguously carried to certain service, but can be distributed on services on the basis of the allocation bases reflecting origins of costs;

40) directly involved assets on services - the involved assets which have direct causes and effect relationships with provision of certain service and therefore can be directly and are unambiguously carried to certain service;

41) auxiliary processes - production processes of which creation of necessary conditions for implementation of the basic production and management processes is result;

42) indirectly the involved assets on elements of activities - the involved assets which have causes and effect relationships along with several elements of activities and therefore they directly and unambiguously do not treat certain element of activities, but degree of their involvement is determined on the basis of factors of the costs reflecting these causes and effect relationships;

43) indirect costs on elements of activities - costs which have causes and effect relationships along with several elements of activities and therefore they directly and unambiguously do not treat certain element of activities, but are distributed on elements of activities on the basis of factors of the costs reflecting origins of costs;

44) directly involved assets on activities - the involved assets which have direct causes and effect relationships with certain element of activity and therefore directly and unambiguously treat certain element of activity;

45) direct costs on elements of activities - costs which have direct causes and effect relationships with certain element of activity and therefore directly and unambiguously treat certain element of activity;

46) elements of activities - the groups of fixed assets and intangible assets used when rendering services of the airports, combined for distribution of their cost and the related costs for types of service of the airport;

47) resources - set of sources, the means used in production economic activity, subdivided on natural (raw, geophysical), labor (human capital), capital (the physical capital - fixed assets), current assets (materials), information resources, financial (money capital) resources;

48) external services - the services provided by the subjects of natural monopolies rendering services of air navigation and the airports to external users;

49) external users - the legal entities and physical persons which are the consumers of services of the subject of natural monopolies rendering services of air navigation and the airports;

50) distribution on the basis of cause and effect relationship - income distribution, costs and the involved assets by types of regulated services on the basis of preliminary researches of origins, communications of costs, the income and the involved assets with certain services;

51) cause and effect relationship is the connection established on the basis of preliminary researches of origins of costs, the income and the involved assets, and also extent of their influence on certain types of service. Causes and effect relationships are used for income distribution, costs and the involved assets on types of service;

52) separate accounting of the income, costs and the involved assets - system of collection and generalization of information on the income, costs and the involved assets separately by each type of regulated services and in general on other activities;

53) costly part of rate - set of the costs connected with rendering services by the subject of natural monopoly which are considered in case of the approval of rate and tariff estimates consisting of production expenses and expenses of the period;

54) restriction of the cost types included in costly part of rate - establishment of the list of the expenses which are not considered in case of approval of rate and tariff estimates;

55) restriction of the profit included in rate - establishment of limit of size of profit, certain in accordance with the established procedure, taking into account the means necessary for realization of investing program;

56) transfer payments - value term of amount of the rendered internal (transfer) services;

57) transfer dachshunds - value term of costs per unit of the rendered internal services;

58) restriction of the cost level - establishment of limit of the cost level, considered in rate based on the calculations of requirement of raw materials, materials, fuel and energy made on the basis of the standard regulations and standard rates existing in the corresponding industry (sphere) and limits;

59) factor of costs - the quantitative index (indicators) used for cost allocation and degree of involvement of assets on types of service;

60) economically reasonable costs - costs of subjects of the natural monopolies rendering the services of air navigation connected with ensuring operating activiies, compensation on the involved capital invested in the involved assets and the depreciation charges on reproduction of the involved assets;

61) economic resources - set of sources, the means used in production economic activity, subdivided on natural (raw, geophysical), labor (human capital), capital (the physical capital - fixed assets), current assets (materials), information resources, financial (money capital) resources;

Chapter 2. The mechanism of calculation of rates taking into account costly method of tariff regulation of spheres of natural monopolies

Paragraph 1. The basic principles of the mechanism of calculation of rates taking into account costly method of tariff regulation of spheres of natural monopolies

4. The fundamental principles of the Mechanism of calculation of rates taking into account costly method of tariff regulation of spheres of natural monopolies are:

1) compensation of economically reasonable costs for rendering regulated services of subjects of natural monopolies on the basis of maintaining by subjects of natural monopolies of separate accounting of the income, costs and the involved assets;

2) ensuring transparency of calculation of rates for regulated services of subjects of natural monopolies;

3) obtaining by the subject of natural monopolies of the profit aimed at the development and providing its effective functioning on rendering services of air navigation and services of the airports and also enhancement of technology of aeronautical and airport servicing.

5. The rate affirms authorized body by determination of economically reasonable costs and profit for a period of five and more years, except for the rate approved in the simplified procedure for the subjects of the natural monopolies created for the first time, rendering new regulated service (new regulated services) or acquiring (building) new objects and (or) sites if the applicable fare is approved separately on objects and (or) sites for which the rate affirms for the term of no more than one year.

6. In case of approval of rate for every year of the period of its action the rate is determined by formula:

Формула 1 к Приказу от 30.03.2019 №171

where:

i - year of the period of action of rate, year;

PTDI - the planned tariff income on each i year of the period of action of rate, tenge;

POUI - the planned amount of regulated service on each i year of the period of action of rate in kind.

7. In case of approval of rate for the entire period of its action the rate is determined by formula:

Формула 2 к Приказу от 30.03.2019 №171

where:

n - period of action of rate, year.

Paragraph 2. Bases of calculation of rates for the services of air navigation referred to the sphere of natural monopolies taking into account costly method of tariff regulation

8. Rates for services of air navigation are differentiated depending on the maximum take-off mass of the aircraft and type transported (regular or irregular).

9. Services of air navigation include five main components:

1) providing with aeronautical information;

2) air traffic management - complex of the onboard and land functions necessary for ensuring safe movement of aircrafts at all stages of flight, including servicing of air traffic (further - Department of Internal Affairs), the organization of airspace and the organization of flows of air traffic;

The Department of Internal Affairs combines in itself air traffic control (further - the ATC), flight and information servicing and the emergency notification.

The Department of Internal Affairs includes: airfield dispatching servicing, dispatching servicing of approach, district dispatching servicing;

3) radio engineering ensuring flights (consists of service of aviation telecommunication, and also service of aviation radar-location and radio navigation);

4) providing with meteorological information;

5) search and rescue providing.

10. When calculating rate for services of air navigation in airspace the following work types are considered:

the emergency notification and coordination of flights when carrying out search and rescue;

air traffic management;

planning and coordination of use of airspace;

ensuring functioning of bodies of servicing of air traffic in reserve airfields;

provision of means of radar-location, radio navigation and communication;

transfer to crews of operational aeronautical information and changes in aeronautical situation;

transfer of operational meteorological information to crews;

maximum take-off mass of the aircraft;

flying range of the aircraft.

11. Flying range is measured on ortodromiya of route of flight of the aircraft which decreases by 20 kilometers in case of each take-off and each landing of the aircraft, and the last figure of flying range in kilometers is rounded as follows:

5 kilometers are also less rounded to zero;

more than 5 kilometers are rounded to 10 kilometers.

12. The scale of the maximum take-off mass of aircrafts (tons) consisting of 9 weight groups according to appendix 1 to these rules is applied to accounting of weight of aircrafts.

13. Rates for services of air navigation in airspace are calculated on 100 kilometers of the distance expected on ortodromiya of route of flight of the aircraft each weight group of the aircraft according to this scale by means of reduction coefficients.

14. When calculating rates for services of air navigation around airfield the following work types are considered:

the emergency notification and coordination of flights when carrying out search and rescue;

air traffic management when landing to airfield, at decrease stages for landing, landing approach, landing and taxing to the parking lot;

air traffic management in case of departure from airfield, at taxing stages from the parking lot, take-off and ascent to exit to the airway;

planning and coordination of use of airspace;

provision of means of radar-location, radio navigation and communication;

provision to crews of operational aeronautical information and changes in aeronautical situation;

provision to crews of metrological information.

15. The rate for services of air navigation around airfield is calculated on one ton of take-off mass of the aircraft.

The amount of payment is determined by multiplication of rate for services of air navigation around airfield on the maximum take-off mass of the aircraft according to the submitted documents or reference information.

The last two figures of mass of the aircraft in kg are rounded:

less than 50 kilograms in the smaller party, 50 and more than a kilograms in the big party.

16. Expenses on the rendered regulated services of air navigation join in costly part of rates for services according to requirements of Chapters 10 and 12 of these rules.

17. In cases when separate means or work has dual purpose, the related expenses are distributed on the corresponding rates on the basis of maintaining the separate cost accounting by subjects of natural monopolies.

Paragraph 3. The mechanism of calculation of rates for services of air navigation in airspace and around airfield, carried to the sphere of natural monopolies taking into account costly method of tariff regulation

18. The predicted tariff income of subjects of natural monopolies from rendering services of air navigation in airspace is determined by formula:

TDVP = ZVP + DUPVP,

where:

TDVP - the predicted tariff income of the subject of natural monopolies from rendering services of air navigation in airspace, tenge;

ZVP - the total economically reasonable planned costs of the subject of natural monopolies from rendering services of air navigation in airspace expected planned amount of services, tenge;

DUPVP - admissible profit level on services of air navigation in airspace, tenge.

19. Total economically reasonable planned costs from rendering services of air navigation in airspace are created on the basis of data of the separate cost accounting.

20. Admissible profit level on services of air navigation in airspace is determined according to Chapter 14 of these rules.

21. The rate for one provided aircraft-kilometer is determined by formula:

Формула 3 к Приказу от 30.03.2019 №171

where:

Tm - rate for one provided aircraft-kilometer;

ki - the reduction coefficient for i-go like the aircraft determined taking into account the maximum take-off mass of i-go like the aircraft;

Nij - the number of the aircraft-kilometers executed by i-m aircraft type

j - number of weight groups of aircrafts;

n - upper bound of summing;

i - summing index.

22. The reduction coefficient for i-go like the aircraft is determined by formula:

Формула 4 к Приказу от 30.03.2019 №171

where:

Q maxi - the maximum take-off mass of i - go like the aircraft, tons;

50 - minimum basic size of the maximum take-off mass of the aircraft to equal 50 tons.

23. The rate for services of air navigation in airspace on 100 aircraft-kilometers for j-oh weight group is determined by formula:

Tjm = Tm * Kj * 100,

where:

Tjm - rate for j-oh weight group of aircrafts;

Kj - the weighted average coefficient of reduction for the aircrafts entering j-uyu weight group determined proceeding from the planned amount of services of air navigation in airspace in j-oh weight group considered in total amount of services of air navigation in airspace.

24. The predicted tariff income of subjects of natural monopolies from rendering services of air navigation around airfields is determined by formula:

Tdra = Zra + DUPRA,

where:

Tdra - the predicted tariff income of subjects of natural monopolies from rendering services of air navigation around airfields, tenge;

Zra - the total economically reasonable planned costs of subjects of natural monopolies from rendering services of air navigation around airfields expected planned amount of services, tenge;

DUPRA - admissible profit level on services of air navigation around airfields, tenge.

25. Total economically reasonable planned costs of subjects of natural monopolies from rendering services of air navigation around airfields are created on the basis of data of the separate cost accounting.

26. Admissible profit level on services of air navigation around airfield is determined according to Chapter 14 of these rules.

27. The rate for services of air navigation around airfields on one take-off or one landing is determined by formula:

Формула 5 к Приказу от 30.03.2019 №171

where:

Qmax i - the maximum take-off mass of aircrafts, tons;

Vij - quantity self-summer departures, the executed i-m aircraft type;

n, m - the upper bound of summing;

i-index of summing of types of the aircraft;

j - index of summing of weight groups of aircrafts.

Paragraph 4. Bases of calculation of rates for the services of the airports referred to the sphere of natural monopolies taking into account costly method of tariff regulation

28. The rate for service in ensuring take off and landing of the aircraft, except for servicing of the air transportation performing transit flights through airspace of the Republic of Kazakhstan with implementation of technical landings at the airports of the Republic of Kazakhstan in non-commercial purposes and in the international directions (further - service in ensuring take off and landing of the aircraft), includes calculation of activity costs according to the Inventory, works, the services of airfield and land servicing which are part of airport activities, the Minister of investments and development of the Republic of Kazakhstan approved by the order of October 30, 2018 No. 749 (it is registered in the Register of state registration of normative legal acts No. 17718) (further - the List of services).

Unit of measure of service in ensuring take off and landing of the aircraft is 1 ton of the maximum take-off weight, in case of determination of the size of rates the maximum take-off mass of the aircraft is rounded to whole in tons: to 500 kilograms - in the smaller party, 500 kilograms - above in the big party.

29. The rate for service in ensuring aviation safety, except for servicing of the air transportation performing transit flights through airspace of the Republic of Kazakhstan with implementation of technical landings at the airports of the Republic of Kazakhstan in non-commercial purposes and in the international directions (further - service in ensuring aviation safety), includes calculation of activity costs according to the List of services.

Unit of measure of service in ensuring aviation safety is 1 ton of the maximum take-off weight, in case of determination of the size of rates the maximum take-off mass of the aircraft is rounded to whole in tons: to 500 kilograms - in the smaller party, 500 kilograms - above in the big party.

30. The rate for service in provision of the parking lot to the aircraft over three hours after landing for passenger and six hours for the cargo and passenger-and-freight certified types of aircrafts in the presence of the loads (mail) which are subject to processing (loading and/or unloading) at the airport of landing, except for servicing of the air transportation performing transit flights through airspace of the Republic of Kazakhstan with implementation of technical landings at the airports of the Republic of Kazakhstan in non-commercial purposes and in the international directions (further - service in provision of the parking lot to the aircraft), is calculated in each hour of the actual finding of the aircraft on the parking.

Unit of measure of service in provision of the parking lot to the aircraft, is 1 ton-hour of the maximum take-off weight.

Incomplete hour is considered in one hour.

31. The rate for service in provision of the parking lot of the aircraft on depot aerodrome, except for the international directions, is established per day.

Incomplete days are considered per day.

Unit of measure of service in provision of the parking lot to the aircraft on depot aerodrome, except for the international directions, is 1 ton-days of the maximum take-off weight.

Paragraph 5. The mechanism of calculation of rates for the services of the airports referred to the sphere of natural monopolies taking into account costly method of tariff regulation

32. Calculation of economically reasonable rate per unit of service of the airports consists from:

1) calculation of costly part of rate per unit of service;

2) calculation of revenues of rate per unit of service it is also calculated by the following formula:

Д = Tz + P,

where:

Д - rate revenues per unit of service;

Tz - costly part of rate (the costs having per unit of service);

P - the admissible profit level having per unit of service.

33. Admissible profit level on services of the airports is determined according to Chapter 14 of these rules.

34. Expenses on the rendered services join in costly part of rates for services according to Chapters 10 and 12 of these rules.

35. Forming of costly part of rate consists of the following stages:

1) determination of production costs of the airport in general on the company and by all structural divisions;

2) cost allocation of auxiliary services of the airport;

3) expense allocation of the period;

4) determination of costly part of rate.

36. At the first stage production costs of each structural division of the airport are determined. Production expenses consist of expenses on content of the production state, assignment from the salary fund, expenses on materials, expenses on carrying out repairs of the fixed business assets, maintenance costs and servicing of the special motor transportation equipment, depreciation expenses, maintenance costs and operation of the fixed business assets, costs for materials, the electric power and fuel.

37. At the second stage of forming of costly part of rates for services expense allocation of auxiliary services of the airport is made. Cost reallocation of the production structural divisions which are not issuing end product on divisions which issue end product in proportion to the number of the consumed services of auxiliary services is made.

Monthly information is source for cost reallocation of auxiliary services (during the period accepted for base for calculation of rate, created by the head of auxiliary services of the airport about the rendered services to each structural division).

The specified information is filled in on the basis of the indicators removed from the metering devices established for each structural division and will be the source document for expense allocation of auxiliary services.

Expense allocation of internal services of auxiliary services:

Service of providing with fuels and lubricants, activities of service:

1) providing with aviation fuels and lubricants (further - avia of fuel and lubricants) and special liquids of aircrafts, is the service rendered to external consumers of the airport;

2) providing with automobile fuels and lubricants (further - car of fuel and lubricants) the airport is the internal service rendered to structural divisions of the airport.

Expenses on activity providing car of fuel and lubricants of the airport include delivery costs, storage and acquisition of car of fuel and lubricants, the salary of the production state which is directly connected with providing services of the airport of car of fuel and lubricants, assignments from the salary fund, material costs, the depreciation charges of the fixed business assets necessary for storage and distribution of car of fuel and lubricants.

Not distributed expenses of service between the specified directions develop as overheads and are distributed between activities in proportion to the direct costs created on activities.

Expenses on activity providing car of fuel and lubricants of the airport are distributed between services of the airport in proportion to quantity of the car of fuel and lubricants consumed by each structural division.

For completeness and accuracy of the information about car expenditure of fuel and lubricants, by the head of service of fuels and lubricants it is recorded consumption of car of fuel and lubricants by structural divisions of the airport that will allow to make qualitatively calculation of expense reallocation, created in the specified direction between services of the airport.

Service of heattechnical and sanitary supply (further - TISTO), activities:

1) water - and sewer providing the airport;

2) heat supply of the airport.

Expenses on activity water - and sewer providing the airport consist of labor costs of the production personnel of service which are directly connected with water - and sewer providing services of the airport, assignments from the salary fund, material costs, the depreciation charges of the fixed business assets of service connected directly with water - and sewer providing the airport.

The expenses created in this direction are distributed in proportion to the number of the consumed water amount.

Expenses on activity heat supply of the airport include expenses on compensation of the production personnel which are directly connected with providing heat supply of the airport, assignments from the salary fund, material costs, the depreciation charges of the fixed business assets which are directly participating in process of heat supply of the airport.

The expenses created in the specified direction are distributed in proportion to the area of the heated room.

Not distributed expenses of service of TISTO between the specified activities develop as overheads and are distributed between activities in proportion to the direct costs created on activities.

The basis for carrying out calculations for expense allocation is information of the head of service of TISTO on the consumed amount of water and sewer drains, heating.

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