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ORDER OF THE GOVERNMENT OF THE KYRGYZ REPUBLIC

of March 17, 2016 No. 130

About approval of the Procedure for conducting separate accounting of the income, costs and the involved assets by each type of regulated goods (works, services) and in general on other activities

For the purpose of establishment of economically reasonable rates for goods (works, services) subjects of natural monopoly, according to article 8 of the Law of the Kyrgyz Republic "About natural monopolies in the Kyrgyz Republic" the Government of the Kyrgyz Republic decides:

1. Approve the Procedure for conducting separate accounting of the income, costs and the involved assets by each type of regulated goods (works, services) and in general on other activities according to appendix.

2. This resolution is subject to official publication and becomes effective on February 12, 2017.

Prime Minister

T. Sariyev

Appendix

Procedure for conducting separate accounting of the income, costs and the involved assets by each type of regulated goods (works, services) and in general on other activities

1. General provisions

1. The procedure for conducting separate accounting of the income, costs and the involved assets by each type of regulated goods (works, services) and in general on other activities (further - the Procedure) is developed according to article 8 of the Law of the Kyrgyz Republic "About natural monopolies in the Kyrgyz Republic" and determines procedure for separate accounting of the income, costs and the involved assets by types of regulated services and in general by other activities by the subjects of natural monopolies performing the activities in the territory of the Kyrgyz Republic.

2. Separate accounting of the income, costs and the involved assets by types of regulated services and in general on other activities represents system of collection and generalization of data on the income, costs and the involved assets separately by each type of the rendered services.

3. The basic principles of conducting separate accounting of the income, costs and the involved assets by each type of regulated goods (works, services) and in general on other activities are:

1) priority of direct reference (in case of possibility of direct reference) the income, costs and the involved assets to the corresponding types of service on the basis of these source documents;

2) income distribution, costs and the involved assets on the corresponding types of service 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 to the corresponding types of regulated services.

4. The basic concepts applied in this Procedure for the purposes of conducting separate accounting:

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

2) other activities - the services of subjects of natural monopolies rendered according to the legislation of the Kyrgyz Republic, except for regulated services;

3) the involved assets - the subject's assets used for provision of services (works) or production of goods, including fixed assets and intangible assets;

4) indirectly the involved assets on types of service - the involved assets which have cause and effect relationship 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 can be determined on the basis of the allocation bases reflecting these causes and effect relationships;

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

6) distribution coefficient - the share of indirect, joint or total costs or assets received as a result of application of allocation base for cost allocation and assets between services;

7) 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 can be determined on the basis of the allocation bases approved with authorized body;

8) 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 the allocation bases approved with authorized state body;

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

10) direct costs on types of service - costs which have direct causes and effect relationships with certain service which can be directly and are unambiguously carried to certain service;

11) 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 of communications of the income, costs and the involved assets with certain services;

12) regulated services - services of subjects of natural monopolies which cost is regulated according to the antitrust law of the Kyrgyz Republic;

13) 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, at the same time degree of their involvement in provision of services can be determined on the basis of the allocation bases approved with authorized state body;

14) 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 bases approved with authorized body.

2. Income distribution, costs and the involved assets by types of the rendered services

5. The income from rendering services is considered separately by types of regulated services and non-regulated services on the basis of source documents and accounting data:

1) on regulated types of activity - according to the actual amount of the rendered services;

2) on non-regulated types of activity - proceeding from amounts of the provided services.

6. For the purposes of conducting separate accounting of the involved assets by types of the rendered services from all list of fixed assets are allocated:

1) directly involved assets;

2) indirectly the involved assets;

3) jointly the involved assets;

4) general assets.

7. The involved assets have directly to certain service direct reference.

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