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The document ceased to be valid since  June 13, 2020 according to Item 2 of the Order of the Minister of national economy of the Republic of Kazakhstan of May 22, 2020 No. 42

I.O.'S ORDER OF THE CHAIRMAN OF THE AGENCY OF THE REPUBLIC OF KAZAKHSTAN ON REGULATION OF NATURAL MONOPOLIES

of July 31, 2013 No. 238-OD

About approval of Rules of conducting separate accounting of the income, costs and the involved assets by the subjects of natural monopolies rendering regulated services of sidings

(as amended of the Order of the Minister of national economy of the Republic of Kazakhstan of 16.02.2018 No. 50)

According to the subitem 15) Item 1 of article 14 of the Law of the Republic of Kazakhstan of July 9, 1998 "About natural monopolies" and the subitem 2) Item 3 of article 16 of the Law of the Republic of Kazakhstan of March 19, 2010 "About the state statistics" PRIKAZYVAYU:

1. Approve the enclosed Rules of conducting separate accounting of the income, costs and the involved assets as the subjects of natural monopolies rendering regulated services of sidings.

2. Declare invalid:

1) the order of the Chairman of the Agency of the Republic of Kazakhstan on regulation of natural monopolies of December 14, 2009 No. 398-OD "About approval of Rules of conducting separate accounting of the income, costs and the involved assets by the subjects of natural monopolies rendering regulated services of sidings" (registered in the Register of state registration regulatory legal acts for No. 6003, No. 56 published in the Yuridicheskaya Gazeta newspaper of April 21, 2010 (1852));

2) Item 5 of the List of changes and additions which are made to some orders of the Chairman of the Agency of the Republic of Kazakhstan on regulation of natural monopolies approved by the order of the Chairman of the Agency of the Republic of Kazakhstan on regulation of natural monopolies of September 24, 2010 No. 279-OD "About modification and amendments in some orders of the Chairman of the Agency of the Republic of Kazakhstan on regulation of natural monopolies" (registered in the Register of state registration of regulatory legal acts for No. 6567, No. 288-289 (26349-26350)) published in the Kazakhstanskaya Pravda newspaper of October 30, 2010.

3. To department on regulation in the field of rail transport, civil aviation and ports of the Agency of the Republic of Kazakhstan for regulation of natural monopolies (Ibrayeva G. K.) provide:

1) in the procedure established by the legislation state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) publication of this order on Internet resource of the Agency of the Republic of Kazakhstan on regulation of natural monopolies after official publication in mass media.

4. To department of administrative work of the Agency of the Republic of Kazakhstan on regulation of natural monopolies (Bazarbayev S. P.) after state registration of this order:

To provide 1) in the procedure established by the legislation its official publication in mass media with the subsequent submission to Legal Department of the Agency of the Republic of Kazakhstan on regulation of natural monopolies (Metenov S. S.) of data on publication;

2) to bring it to the attention of structural divisions and territorial authorities of the Agency of the Republic of Kazakhstan on regulation of natural monopolies, the Ministries of Transport and Communications of the Republic of Kazakhstan and joint-stock company "The Kazakstan Tem_r Zhola national company.

5. I reserve control of execution of this order.

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

Acting Chairman

A. Duysebayev

It is approved

Acting minister of transport and communications

Republic of Kazakhstan

August 2, 2013

 

 

_______________ S. Sarsenov

It is approved

Chairman of the Agency of the Republic of Kazakhstan according to the statistics

August 20, 2013

 

___________ A. Smailov

It is approved

Acting minister of economy and budgetary planning

Republic of Kazakhstan

August 9, 2013

 

 

_______________ M. Kusainov

Approved by the Order of the Acting Chairman of the Agency of the Republic of Kazakhstan on regulation of natural monopolies of July 31, 2013 No. 238-OD

Rules of conducting separate accounting of the income, costs and the involved assets by the subjects of natural monopolies rendering regulated services of sidings

1. General provisions

1. These rules of conducting separate accounting of the income, costs and the involved assets by the subjects of natural monopolies rendering regulated services of sidings (further - Rules) are developed in compliance by the Law of the Republic of Kazakhstan of July 9, 1998 "About natural monopolies" (further - the Law).

2. Main objective of Rules is determination of procedure and the principles of conducting separate accounting of the income, costs and the involved assets by subjects of natural monopolies by types of regulated services of sidings and in general on other activities for establishment of economically reasonable rates.

3. Subjects perform separate accounting of the income, costs and the involved assets by each type of regulated services.

4. The basic concepts applied in these rules:

car-kilometer - cubic measure of services in provision of siding for journey of railway vehicles;

the service measuring instrument - the natural indicator accepted for measurement of amounts of services of railway complex;

the measuring instrument of production operations - the natural indicator accepted for measurement of amounts of separate production operations;

railway complex of the Subject (vetvevladelets, the partner), - the division of the subject combining in the structure of service (cost centers) of transport infrastructure (network of sidings, railway vehicles, dispatching management and so forth);

the expenditure item (cost types) - the costs considered on separate services, one or several homogeneous production operations;

cost driver - objects for which content and operation costs go;

account rate - the size of costs coming per unit of the measuring instrument of production operations;

cost centers - services, the site or management of railway complex on which the separate cost accounting is kept;

the nomenclature of expenses (resources) - represents set of the expenditure items grouped in cost centers (on types of activity);

cost elements - the costs by types of resources showing economic situation of the cost accounting of production.

Other concepts and terms used in these rules are applied according to the legislation on natural monopolies.

5. Separate accounting represents system of collection and generalization of income statements, costs and the involved assets separately on each type of service of sidings, and also periodic creation and submission by Subjects to department of authorized body (further - authorized body) based on such reports of information on the income, expenses and the involved assets on each type of regulated services and in general on other activities according to these rules.

6. Basic principles of separate accounting:

1) the organization of the expense accounting for the cost centers specializing on industries of rail transport in the structured type on the basis of the nomenclature of expenses reflecting cost types or nomenclatures of resources;

2) reference of costs for measuring instruments of the production operations having always cause and effect relationship with services and determination of account rates;

3) priority of direct reference of the income, costs and the involved assets to the corresponding types of activity and types of service on the basis of these source documents;

4) cause and effect relationship of the income, costs and the involved assets with those types of activity and types of service with which they are connected;

5) cost determination and the involved assets carried on services on the basis of distribution of settlement amounts of measuring instruments of production operations to services;

6) transparency in case of reference and income distribution, costs and the involved assets on the corresponding types of activity and types of regulated services.

7. Separate accounting is based on the source documents used for conducting accounting and managerial accounting which provide the necessary detail level for separation of the income, costs and the involved assets on types of activity and types of service according to these rules.

8. For the purposes of conducting separate accounting the income, costs and the involved assets of railway complex of the subject grouped in services of rail transport are distributed by types of regulated services and in general on other activities:

1) provision of siding for journey of railway vehicles on condition of lack of competitive siding - regulated service which amount characterizes the "car-kilometer on sidings" measuring instrument;

2) provision of siding for shunting works, loading unloading and other technology transactions of transportation process, and also for the parking of railway vehicles, unforeseen technology transactions of transportation process on condition of lack of competitive siding, - regulated service which amount characterizes the "freight car-hours of production operations" measuring instrument ("kilometer-hour of the sidings provided for production of production operations with railway vehicles");

3) in general on other activities.

9. The railway complex of the Subject includes the following cost centers:

1) traffic department and operation (dispatching traffic control on sidings and the organization of rendering services of sidings) (the main expenses, production overheads);

2) service of sidings (main expenses, production overheads);

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