of July 26, 2013 No. 231-OD
About approval of Rules of conducting separate accounting of the income, costs and the involved assets by the subjects of natural monopoly rendering services in storage, transportation of commodity gas in connecting, trunk gas pipelines and (or) gas-distribution systems, operation of group reservoir installations, and also transportation of sour gas through connecting gas pipelines
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:
2. Declare invalid the order of the acting as the Chairman of the Agency of the Republic of Kazakhstan on regulation of natural monopolies and protection of the competition against August 26, 2004 No. 360-OD "About approval of Rules of conducting separate accounting of the income, costs and the involved assets by the subjects of natural monopoly rendering services in storage, gas transportation or gas condensate on the bulk and (or) distribution pipelines, operation of gas-distributing installations and the related gas-distributing gas pipelines" (registered in the Register of state registration of regulatory legal acts for No. 3117, No. published in "Official newspaper" on October 30, 2004 44).
3. To department on regulation in the field of pipeline and water sewer systems of the Agency of the Republic of Kazakhstan on regulation of natural monopolies (Askarova A. G.) 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 in the Ministry of Justice of the Republic of Kazakhstan:
To provide 1) in the procedure established by the legislation its official publication in mass media with the subsequent provision in 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, and also the subjects of natural monopoly rendering services in storage, transportation of commodity gas in connecting, trunk gas pipelines and (or) gas-distribution systems, operation of group reservoir installations, and also transportation of sour gas through connecting gas pipelines.
5. To impose control of execution of this order on the vice-chairman of the Agency on regulation of natural monopolies Alpysbayev A. A.
6. This order becomes effective after ten calendar days after day of its first official publication.
Chairman
M. Ospanov
|
It is approved Oil Minister and gas of the Republic of Kazakhstan August 16, 2013 |
_______________ U. Karabalin |
|
It is approved Acting as Chairman of the Agency Republic of Kazakhstan according to the statistics July 25, 2013 |
_______________ Zh. Dzharkinbayev |
|
It is approved Acting minister of economy and budgetary planning Republic of Kazakhstan August 9, 2013 |
_______________ M. Kusainov |
Approved by the Order of the Chairman of the Agency of the Republic of Kazakhstan on regulation of natural monopolies of July 26, 2013 No. 231-OD
1. These rules of conducting separate accounting of the income, costs and the involved assets for the purposes of forming of rates for services in storage, transportation of commodity gas on connecting, trunk gas pipelines and (or) gas-distribution systems, operation of group reservoir installations, and also transportation of sour gas through connecting gas pipelines (further - Rules) determine procedure and the basic principles of conducting separate accounting.
2. Separate accounting represents 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, and also periodic creation and submission by the gas transmission and (or) gas-distributing organizations of data on conducting separate accounting of the income, costs and the involved assets (further - Data) in department of the authorized body performing management in spheres of natural monopolies (further - authorized body).
3. Basic principles of separate accounting:
1) priority of direct reference in case of possibility of direct reference of the income, costs and the involved assets on the corresponding services on the basis of these source documents;
2) income distribution, costs and the involved assets on the corresponding services on the basis of cause and effect relationship of the income, costs and the involved assets with those services with which they are connected;
3) transparency in case of reference and income distribution, costs and the involved assets on the corresponding types of regulated and non-regulated services.
4. Conducting separate accounting by the gas transmission and gas-distributing organizations provides income distribution, costs and the involved assets by types of regulated services and in general on other activities according to provisions of these rules.
5. The basic concepts used in these rules:
1) allocation base - the indicator reflecting dependence between the costs involved by assets, groups of fixed assets and services;
2) 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 the allocation base determined according to the procedure, established by these rules;
3) jointly the involved 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 therefore are distributed on the basis of the allocation base determined according to the procedure, established by these rules;
4) gas pipelines - branches - the gas pipelines providing gas transportation from the main connecting gas pipeline to gas distribution station;
5) gas distribution station - the construction mounted on the gas pipeline - withdrawal of trunk gas pipeline, the providing pressure decline;
6) gas-distributing installation - the construction providing pressure decline in the gas-distributing gas pipeline;
7) total costs - costs which are connected with provision of all services, but have no certain cause and effect relationship with these services therefore are distributed on the basis of the allocation base determined according to the procedure, established by these rules;
8) the general involved assets - the involved assets which are connected with provision of all services, but have no certain cause and effect relationship with these services therefore are distributed on the basis of the allocation base determined according to the procedure, established by these rules;
9) the involved assets - the assets of the gas transmission and (or) gas-distributing organization used for provision of certain service, including fixed assets and intangible assets;
10) external users of services are users of external services of the gas transmission and (or) gas-distributing organization. External not end, external end, external other end users of services treat external users of services;
11) external end users of services - the physical persons and legal entities which are consumers of gas in the territory of the Republic of Kazakhstan;
12) external not final consumers of services - other gas transmission and (or) gas-distributing organizations, and also the legal entities and physical persons enabling gas sale in the territory of the Republic of Kazakhstan;
13) external other users of services are consumers of other services rendered by the gas transmission and (or) gas-distributing organizations including services in transit and gas transportation for export;
14) indirect costs on services - costs which have causes and effect relationships along with several services (group of services) and therefore are not carried directly and unambiguously to certain service, but are distributed on services on the basis of certain allocation base;
15) indirect costs on elements of activities - costs which have causes and effect relationships along with several elements of activities and therefore are not carried directly and unambiguously to certain service or element of activities, but are distributed on elements of activities on the basis of certain allocation base;
16) indirectly the involved assets when rendering services - the involved assets which have causes and effect relationships along with several services (group of services) and therefore are not carried directly and unambiguously to certain service, but are distributed on services on the basis of certain allocation base;
17) 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 are not carried directly and unambiguously to certain service or element of activities, but are distributed on elements of activities on the basis of certain allocation base;
18) activities - set of certain production processes of services which participate in rendering services as independently, and in interaction with each other;
19) the servicing processes - production processes of services of which servicing of production processes and processes of management is result;
20) production processes of services - the sequence of certain actions in activities of the gas transmission and (or) gas-distributing organization with use of its resources with ultimate goal of rendering services. Differentiate the following groups of production processes of services: the production processes servicing processes and processes of management;
21) direct costs on services - costs which have direct link with certain service and therefore are directly carried to certain service;
22) direct costs on elements of activities - costs which have direct link with certain element of activities and therefore are directly carried to certain element of activities;
23) directly involved assets when rendering services - the involved assets which have direct link with certain service and therefore are directly carried to certain service;
24) directly involved assets on elements of activities - the involved assets which have direct link with certain element of activities and therefore are directly carried to certain element of activities;
25) activity elements - the groups of fixed assets used when rendering services, including regulated combined for assessment and distribution of their cost and the related costs for activities with subsequent distribution on types of regulated services and in general on non-regulated services;
26) management processes - the production processes of services including the analysis of activities of the company, coordination of the actions directed to increase in efficiency of activities of all company;
27) production processes - the processes which are directly directed to production and rendering services;
28) external services - services of the gas transmission and (or) gas-distributing organizations, including non-regulated, provided to external users of services;
29) commodity transport work (TTR) - amount of work of pipeline transport on transportation of commodity gas on trunk gas pipelines (it is determined as the amount of works of transportation loads of commodity gas in 1000 cubic meters on transportation distance);
30) transfer payments - value term of amount of the rendered internal services;
31) transfer dachshunds - value term of costs per unit of the rendered internal services;
32) contingent gains - the cost of the rendered internal services determined by multiplication of amount of internal services by transfer dachshund;
33) internal services - the services made by one activities of the gas transmission and (or) gas-distributing organization and consumed for the purpose of rendering further external service by other activities of the same organization;
34) 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;
35) economically reasonable costs - the costs of the gas transmission and (or) gas-distributing organization connected with ensuring operating (regular) activities of the gas transmission and (or) gas-distributing organization, compensation on the involved capital invested in the involved assets and to the depreciation charges on reproduction of the involved assets.
Other concepts used in these rules are applied according to the legislation on natural monopolies and the Law of the Republic of Kazakhstan of January 9, 2012 "About gas and gas supply".
6. For distribution of indirect costs and indirectly the involved assets by types of regulated services and in general on non-regulated services the income, costs and the involved assets of the gas transmission and gas-distributing organizations are grouped in activities.
The following types of activities are allocated:
1) operation of gas storages;
2) operation of the main and (or) connecting gas pipelines;
3) operation of gas-distribution systems (gas-distributing gas pipelines) and gas-distributing installations;
4) retail activities;
5) other activities.
The scheme of activity of the gas transmission and gas-distributing organizations is given in appendix 1 to these rules.
7. When implementing of other types of activity by the gas transmission and (or) gas-distributing organizations (except rendering transportation services of commodity gas on connecting, trunk gas pipelines and (or) gas-distribution systems, operation of group reservoir installations, and also sour gas on connecting gas pipelines) regulated according to the legislation on natural monopolies, the gas transmission and (or) gas-distributing organizations allocate the groups of processes of rendering services corresponding it to types of activity and perform on them separate accounting, being guided by regulating documents of authorized body on conducting separate accounting on these types of activity.
8. Activity "Operation of gas storages" is connected with the processes of rendering services providing content and operation of gas storages. Activity "Operation of gas storages" renders internal and external services.
The services rendered to activity "Operation of the main and (or) connecting gas pipelines" - gas storage, intended for downloading in the main and (or) connecting gas pipeline as technology inventory of gas belong to internal services.
The services rendered belong to external services:
to external not end users in type of service on gas storage;
to external other users of services in gas storage, intended for consumption out of the territory of the Republic of Kazakhstan.
Income of activity "Operation of gas storages" includes contingent gains in the form of transfer payments for internal services and the income from rendering external services. The income from rendering external services is determined by data of source documents. Transfer payments for internal services are determined proceeding from amounts of the rendered internal services and transfer dachshunds in these services.
Activity costs "Operation of gas storages" include the costs connected with operation, content and servicing of elements of activity "Operation of gas storages" and transfer payments for the internal services received from other activities.
The involved activity assets "Operation of gas storages" gas storages, buffer gas in gas storages, gas outlets to gas storages, compressor stations on gas storages, the measuring and regulating devices used to measurement of pressure in gas storages and other assets involved by the corresponding elements of this direction of activities are included.
9. Activity "Operation of the main and (or) connecting gas pipelines" is connected with the processes of rendering services providing content and operation of the main and (or) connecting gas pipelines, gas distribution stations and gas pipelines - branches to them. Activity "Operation of the main and (or) connecting gas pipelines" renders internal and external services.
The services rendered belong to internal services:
to activities "Operation of gas storages", "Operation of gas-distribution systems (gas-distributing gas pipelines) and gas-distributing installations" on water supply, electropower supply, transfer and distribution of electrical energy, heat and power supply, operation of the equipment of telecommunications for ensuring engineering procedures of the specified activities;
to activity "Other activities" in type of service of water supply, electropower supply, transfer and distribution of electrical energy, heat and power supply, operation of the equipment of telecommunications for their subsequent realization to external other users.
In the presence at the gas transmission organization of gas distribution pipelines, activity "Operation of the main and (or) connecting gas pipelines" renders gas transportation services on gas pipelines - branches and pressure decline of gas as internal services for activity "Operation of distribution pipelines (gas-distributing gas pipelines) and gas-distributing installations".
The services rendered belong to external services:
to external end and external not end users in type of service on gas transportation on the main and (or) connecting gas pipelines for consumption in the territory of the Republic of Kazakhstan;
to external other users in type of service on gas transportation for export, and also transportation services on the main and (or) connecting gas pipelines of the gas intended for transit through the territory of the Republic of Kazakhstan.
Income of activity "Operation of the main and (or) connecting gas pipelines" consists of contingent gains from transfer payments for internal services and the income from rendering external services. The income from rendering external services is determined by data of source documents. Transfer payments for internal services are determined proceeding from amounts of the rendered internal services and transfer rates on which these services were rendered.
Activity costs "Operation of the main and (or) connecting gas pipelines" consist of the costs connected with operation, content and servicing of elements of activity "Operation of the main and (or) connecting gas pipelines" and transfer payments for the internal services received from other activities.
The structure of the involved activity assets "Operation of the main and (or) connecting gas pipelines" join compressor stations of the main and connecting gas pipelines, the trunk and (or) connecting gas pipelines, the cathode stations, gas distribution stations, gas outlets to gas distribution stations, the water pumping points, power plants, boiler rooms, power lines and other assets involved in activity "Operation of the main and (or) connecting gas pipelines".
10. Activity "Operation of gas-distribution systems (gas-distributing gas pipelines) and gas-distributing installations" is connected with processes of operation of gas-distribution systems of high, average, low pressure, internal gas pipelines and gas-distributing installations (substations, cases, nodes and others). Activity "Operation of gas-distribution systems (gas-distributing gas pipelines) and gas-distributing installations" renders internal and external services.
The services rendered belong to internal services:
on activity "Retail activities" for their subsequent realization in type of service, the gas transportation services rendered to external end users on gas-distributing gas pipelines and operation of distribution installations;
on activity "Other activities" for their subsequent realization in type of service, the services in water supply, transfer and distribution of electrical energy, heat and power supply, electropower supply rendered to external end users.
The services rendered to external not end users of transportation services of gas on gas-distribution systems (gas-distributing gas pipelines) and operation of gas-distributing installations belong to external services.
Income of activity "Operation of gas-distribution systems (gas-distributing gas pipelines) and gas-distributing installations" consists of contingent gains from transfer payments for internal services and the income from rendering external services. The income from rendering external services is determined by data of source documents. Transfer payments for internal services are determined proceeding from amounts of the rendered internal services and transfer rates on which these services were rendered.
Activity costs "Operation of gas-distribution systems (gas-distributing gas pipelines) and gas-distributing installations" consist of the costs connected with operation, content and servicing of elements of activity "Operation of gas-distribution systems (gas-distributing gas pipelines) and gas-distributing installations", transfer payments for the internal services received from other activities.
The structure of the involved activity assets "Operation of gas-distribution systems (gas-distributing gas pipelines) and gas-distributing installations" join gas-distribution systems (gas-distributing gas pipelines), gas-distributing installations (substations, cases, nodes and other installations), metering devices and control of pressure of gas on gas delivery points by consumers, the water pumps, power plants, boiler rooms, power lines and other assets involved in activity "Operation of gas-distribution systems (gas-distributing gas pipelines) and gas-distributing installations".
11. Activity "Retail activities" is connected with the processes of rendering services providing realization by the gas-distributing organizations of the services rendered to external end users of services. To the external services provided on activity "Retail activities" to external end users gas transportation services on gas-distribution systems (gas-distributing gas pipelines) and operation of gas-distributing installations belong.
Income of activity "Retail activities" consists of the income connected with rendering services to external end users. The income of activity "Retail activities" is determined based on source documents, proceeding from amounts of the rendered services and the prices (rates) on which these services were rendered.
Activity costs "Retail activities" consist of the costs connected with realization of external services, and also transfer payments for the consumed internal services provided by activity "Operation of gas-distribution systems (gas-distributing gas pipelines) and gas-distributing installations".
The involved activity assets "Retail activities" the assets connected with realization of external services to external end users are included.
12. Activity "Other activities" is connected with the processes of rendering the services providing rendering of services, rendered to external other users.
Treat the external services provided by activity "Other activities" to external other users:
production of heat energy heating boiler rooms;
transfer and (or) distribution of electrical and (or) heat energy;
water supply services;
other types of service provided by the gas transmission and (or) gas-distributing organizations to external other users.
Income of activity "Other activities" consists of the income connected with rendering services to external other users. The income of activity "Other activities" is determined based on source documents depending on amounts of the rendered services and the prices (rates) on which these services were rendered.
Activity costs "Other activities" include the costs connected with rendering of services to external other users and also transfer payments for the received internal services provided by activities "Operation of the main and (or) connecting gas pipelines", "Operation of gas-distribution systems (gas-distributing gas pipelines) and distribution installations".
The involved activity assets "Other activities" the assets connected with rendering of services to external other users are included.
13. Conducting separate accounting of the income, costs and the involved assets is made within each activity by each type of regulated services and in general on other activities.
14. When rendering the services which are not provided by Items 8 - 12, their reference to internal and external services is made by the gas transmission and (or) gas-distributing organizations independently on the basis of the concepts established by subitems 28) and 33) of Item 5 of these rules.
15. Separation of the income by types of regulated services is made taking into account the basic principles of separate accounting. The income from rendering regulated services is determined proceeding from the developed amounts of the corresponding types of regulated services and stated prices (rates) for these services.
16. The income from rendering services has by types of regulated services and in general on non-regulated services on the basis of these source documents direct reference.
17. For the purposes of separate accounting of costs are considered by each type of regulated services. If when rendering external service the internal service was used, as a part of costs of regulated service transfer payments for internal service are considered.
18. Costs on provision of each type of regulated services by activity "Operation of gas storages" consist of transfer payments for the internal services received from activity "Operation of the main and (or) connecting gas pipelines" and also other costs connected with rendering these services.
19. Costs on provision of each type of regulated services by activity "Operation of the main and (or) connecting gas pipelines" consist of the transfer payments for internal services received from activity "Operation of gas storages" and also other costs connected with rendering these services.
20. Costs on provision of each type of regulated services in activity "Operation of distribution pipelines (gas-distributing gas pipelines) and gas-distributing installations" consist of the costs connected with operation of gas-distribution systems (gas-distributing gas pipelines) and gas-distributing installations, and also transfer payments for the internal services received from activity "Operation of the main and (or) connecting gas pipelines".
21. Costs on provision of each type of regulated services in activity "Retail activities" consist of the costs connected with realization of these services, and also transfer payments for the internal services received from activity "Operation of distributive systems (gas-distributing gas pipelines) and gas-distributing installations".
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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