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of August 18, 2023 No. 29

About features of financial accounting of electrical energy (capacity) in power industry

Based on the paragraph of the fourth Item 6 of article 5 of the Law of the Republic of Belarus of July 12, 2013 No. 57-Z "About financial accounting and the reporting", subitem 5.30-3 of Item 5 of the Regulations on the Department of Energy of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1595, the Department of Energy of the Republic of Belarus DECIDES:

1. Determine that the cost of the unpaid (underpaid) electrical energy (capacity) consumed in cases of its unauthorized (free-lance), non-accounting consumption and (or) in case of violations in work of means of settlement accounting of electrical energy (capacity) joins the power supplying organization in proceeds from sales of electrical energy with reflection on the debit of account 62 "Settlings with buyers and customers" and account 90 credit "The income and expenses on the current activities" (the score 90-1 "Proceeds from sales of products, goods, works, services").

2. This resolution becomes effective after its official publication.


V. M. Karankevich

It is approved

Ministry of Finance of the Republic of Belarus



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