The rules of cost accounting

The rules of cost accounting can be downloaded in pdf format : cost accounting rules [PDF, 260kB ]

rules to the transactions and determining advances to the costs associated with managing the house and land , the procedure for their billing, invoicing and payment .

Of unit owners of a residential building – housing Petržílkova (the Owners) , in accordance with applicable law and pursuant to Assembly Resolution of 28 November 2013 lays down rules on the provision of necessary services relating to the use of units in buildings to address Petržílkova 2704/34 ; 2704/36 ; 2705/32 ; 2706/30 ; 2707/38 , Praha 5 – Stodůlky, ZIP 158 00 issued on plots No. 2780/510 , 2780/511 , 2780/512 and 2780/513 all according to a geometric plan C. 3850-101/2009 , k.ú. Stodůlky, township Praha and processes for billing, invoicing and payment 01.ledna force since 2014.

I. Administration Building 1 )

First fee for the administrative management of residential and commercial units paid to external managers are apportioned equally to each unit , except units No. 601 , 602, 603, 604 , 605, 606, 607, 608, 609, 610 and 611, which are cellars owners .
Second fee for the administrative management of parking spaces to apartments listed the declared owner paid to external managers are apportioned to each garage as well.
Remuneration of members of the third bodies condominium , bookkeeping and similar expenses SVJ own administrative activities are apportioned for each unit as well , except for units No. 601 , 602, 603, 604 , 605, 606, 607, 608, 609, 610 and 611 which are basements owners.

II . ” Repair Fund ”

Posts intended to provide maintenance and major repairs of the common parts of the house , the repair fund is determined in proportion to ownership interests of all units .

III . Commodities

A. Heat supply

First heat production, operation, maintenance and servicing transfer (heat exchanger ) station provides under the contract, Dalkia Czech Republic , as
2nd Costs associated with heat recovery for heating and TV invoiced supplier of heat , lease of part of the collector , the electricity needed to operate the transfer station and secondary distribution manager will charge the owners of units in accordance with these rules.
3.The total cost to supply heat to the house through a transfer ( heat-exchanger ) stations will be divided between heating and hot water in the ratio of the waveform billing gauges supplier.

B. Heating

4th heating costs at the exit from the headend to the heel of the house for billing meter heat supplier for commercial residential premises will be allocation in proportion to the size of ownership interests of these areas and how they are used .
5 houses is fixed in a stationary system radio remote readout gauges the ratio of heat SensusBase with an autonomous power supply. Meters installed are of the same type in all residential units in the house.
6th Verification ratio heat meter is the legal standard set out every 4 years ( first investigations in 2013 ) . The costs associated with verification (including any refurbishment or replacement of meters for new) paid by the condominium . Installed ratio heat meter must be in all units in the house, with the exception of commercial space , of the same type.
Heating seventh period is determined from 1 September to 31 May , with the supply of heat to start the heating season , when the average daily temperature in two consecutive days falls below 13 ° C and can be expected to increase the temperature. Suspension or termination of the heating season occurs when the average temperature in two consecutive days rise above 13 ° C and is not expected to decrease the temperature.
8 During the heating season is guaranteed residential heating to 20 ° C to 22 ° C according to the character of the room (measured in the middle of the room at 1 m above the floor ) , and at a time from 6.00 to 22.00 pm at night time from 22.00 to 6.00 h is performed night setback at 18 ° C.
9th Due to the thermal stability of the house is allowed to heat during the heating period the unit to a temperature lower than 16 ° C. Filling up above this temperature the unit owner is obliged to tolerate and the associated costs to pay .
10th combined costs of the heat for heating the output from the headend to the heel home for billing meter heat supplier for apartments ( without commercial office space ) allocation in proportion to the size of share ownership and heat meters elevation for residential units and 40 % for basic ingredient and 60% of the component of a consumer .
a) The lowest reckoned total heating costs per 1 m2 for occupied units may be at 0.76 times ( ie -24 % ) of the average total load of 1 m2 ownership ( bill at a temperature of about 16 ° C).
b ) Highest reckoned total heating costs per 1 m2 for units may be 1.24 times ( ie +24 %) average cost of 1 m2 ownership ( bill at an average temperature of about 24 ° C).
c ) Separate unheated units and separate unheated spaces (cellars ) in the corridors , which are included in the acreage units are included in the calculations .
11th Heating costs contained in your consumer are allocated in proportion to values ​​of the ratio gauges – waveforms .
12th When you change the owner of the unit during the year the cost of heating between the previous and the new owner’s billing as follows :
a) The heating component is distributed according to the percentage of climatic demands of each month as follows:

b ) Consumer component subtracted data according to a ratio meter.
13th in the event that the owner does not allow the verification or replacement of the ratio meter reading data , or damage it , he will be charged for the costs of the average cost consumable components measured in other dwellings increased by a factor of 1.6 as a bonus . The calculation will be carried out according to the formula in Annex 2 of Regulation č.372/2001 Sb . The increase in remission decide where justified Assembly. The increase is not billable . If neumožněného deduction will be for the subsequent billing period per unit average elevation taken on full-time equivalent ownership interest .

C. Hot water

First hot water (DHW ) is supplied throughout the year in order to have the output of consumers in the period from 6.00 to 22.00 hours the temperature 45-60 ° C , with the possible exception during consumption peaks in the building.
Second TV costs are divided into:
– The cost of heat for DHW ,
– Water and sewerage for TV .

The total cost for the third heat for DHW for the unit of account are divided 30 % for basic ingredient costs and a 70 % excise component costs :
a) basic component of cost allocation is in proportion acreage rooms units . This expense must endure and the owner of the unoccupied or unused flat.
b ) consumable components of cost allocation is in proportion to values ​​of gauges ratio – the ratio of residential water meters waveforms for TV .
4th overall costs for water and sewerage TV by elevation of the water meter supplier of heat are the unit of account divided in the ratio of data on the housing ( s) Evaluative ( s) meter (s ) – elevation for TV .
Changing the fifth owner of the unit during the year the cost of the TV between the previous and the new owner’s billing as follows :
a) basic component cost heat for TV by ” odbydlených ” days of the year ,
b ) consumer cost element heat for TV náměrových divisions in proportion to the evaluative ( s) meter (s ) TV,
c ) Statement of water and sewage should be carried out in coordination and billing for water and sewage SV in accordance with paragraph D / 7 of these rules.
6th If the invoiced consumption by the water supplier to the unit will be about 20 % or more greater than the sum of the waveforms of residential water meters for TV, administrator before from distribution costs in the unit of account must find the cause , may carry the claim metering and billing for water suppliers . If the claim is ineffective or cause is found, the cost of water and sewerage for TV up to 20% of the accounts presented by the load lines and corresponding cost difference of over 20 % will be charged in proportion to ownership interests .
7th In the event that the owner of the unit detects malfunction of the mechanical part of the ratio meter TV , he shall immediately notify administrators determine which rectifies the situation . For the period malfunctioning meter unit owner will be charged for consumable components of TV aliquot amount corresponding to average costs measured in units relative to the number of days malfunctioning meter.
8 If the owner of the unit has doubts about the correct functioning of the ratio gauges on TV, may apply in writing to the administrator of his examination at trial . The costs associated with the examination shall be borne by the owner of the unit.

9 If the owner does not allow the calibration or replacement reading of the meter at a ratio TV, or he will be demonstrated tampering with evaluative meter (such as breaking the seal , etc. ) , he will be charged for the costs of three times the average cost consumable components of heat for heating TV and three times the total cost of water and sewerage for TV in the other flats measured relative to the ownership interest of such increase . The calculation will be carried out according to the formula in Annex 2 of Regulation č.372/2001 Sb . The increase in remission decide where justified Assembly.

10th in the neumožněného replacement of reading , it will be the average cost consumable components of heat for DHW and the average cost of water and sewerage for TV ( no increase ) as advance billing for the subsequent billing period. The increase is not billable .

11th Authentication residential water meters on the TV is the legal standard has been established for 5 years ( previous validation in 2013) . The costs associated with verification (including any refurbishment or replacement of meters for new) paid by the condominium . Installed ratio heat meter must be in all units in the house of the same type.

D. Cold water – water and sewerage

1.The water and sewerage charges for cold water (SV ) allocation will be in proportion náměrových pieces on the housing ( s) Evaluative ( s) meter (s ) for SV

When you change the second owner of the unit during the year the cost of SV between the former and the new owner allocation in proportion náměrových pieces on evaluative residential water meters SV .
In the third case , the owner of the unit detects malfunction of the mechanical part of the ratio meter SV, this finding is obliged to immediately notify the administrator that rectifies the situation . For the period malfunctioning meter will be charged to the owner of the unit cost for SV aliquot amount corresponding to average costs measured in units relative to the number of days malfunctioning meter.

4 If the owner of the unit has doubts about the correct functioning of the ratio gauges on the SV, may apply in writing to the administrator of his examination at trial . The costs associated with the examination shall be borne by the owner of the unit.
5 In the event that the owner does not allow the alternative reading of the meter at a ratio SV, he will be cleared in advance consumption of the average cost of measurement units related to the ownership share . Billing will be done in a subsequent accounting period. However, if even then not allow the reading , he will be billed three times the load of the average costs of ownership interest in the unit of account in measured units. The increase in remission decide where justified Assembly.
6 If evidence of tampering with evaluative meter (such as breaking the seal , etc.) will be billed three times the load of the average costs of ownership interest in the unit of account in measured units.
7th If the invoiced consumption by the water supplier to the unit will be about 20 % or more greater than the sum of the waveforms of residential water meters for SV, administrator before from distribution costs in the unit of account must find the cause , may carry the claim metering and billing for water suppliers . If the claim is ineffective or cause is found, the cost of water and sewerage for SV to 20% of the accounts presented by the waveform , and the cost corresponding to the cost difference of over 20 % will be charged in proportion to ownership interests .

8th Verification of residential water meters on the SV is a legal standard has been established for 5 years ( previous validation in 2013) . The costs associated with verification (including any refurbishment or replacement of meters for new) paid by the condominium . Installed ratio heat meter must be in all units in the house of the same type.
9th Cost of sewage for the rainwater will Allocation in proportion to ownership interests units.

IV . Services

First costs of other services:
A. Removal and disposal of municipal waste, including maintenance of the vessels .
B. Cleaning interior common areas of the house .
C. Consumption of electricity in the common areas of the house .
D. Service , mandatory inspection and routine repairs :
I. Executive Summary ;
ii . fire safety equipment ;
iii . other technologies .

E. Surveillance object.
F. Fire safety and prevention.
Care of the Campus greenery .
h homeowners insurance .
I. Routine maintenance of the house.

With rozúčtují the units of their share of the common parts .
The second is used if one of the common parts only one unit owner to exclusive use , the amount of contribution and taking into account the nature, size and location and extent of the obligations of the unit owner to manage this part at his own expense .

V. Determination and payment of advances on allowances 2 )

First determine the monthly advances to the contributions associated with the use of the apartment for the subsequent billing period is fixed at a minimum amount of 1/12 of the load from the previous billing period for the service increased by 10 % or under budget.
2 Determination of monthly advances to the contributions relating to the dwelling unless a quorum of the Assembly , the Committee is the responsibility of the condominium .
Third monthly backups can be changed during the year to the extent corresponding change in the price of service, or other legitimate reasons. Altered advance notice must be properly justified and may be required earlier than the first day of the month following receipt of the notice .
4 Advances are due by the fifteenth day of each month , their crediting to the account of the condominium .
5th If it gets service provider or recipient is in default of financial performance that exceeds five days after its due date , it shall pay the other party a fee for late payment. The amount of the late charge amounts for each day of delay of 1 per mille amount due , at least 10 CZK for every month of delay commenced .

VI . Billing posts 2 )

First bill advances the performance associated with the use of the apartment is done once a year and always for the billing period from January to December .
In the second case, a change in ownership statement shall be made for each individual , but always according to Article V.3 .. The record date is the date of the initial draft of the deposit to the CN.
3rd time sequence during activities associated with from distribution , billing and settlement of payments for the billing period is from the end of the billing period as follows:
A. Implementation of billing and billing will be delivered to the owners of units within four months after the end of the billing period (until April 30) .
B. Objections to the manner and content of the statement must be submitted within 30 days of receipt of bill ( from 1 5 to 31.5) .
C. Dealing with objections raised by the service provider must be made ​​within 30 days of receipt of the objection.
D. Financial compensation overpayments and underpayments bill will be implemented within three months of receipt of billing the owners of units (ie until the end of the seventh month following the end of the billing period).

4th If the provider or recipient of services does not fulfill his obligation within the prescribed period , it shall pay to the other side of the penalty in the amount of CZK 100 for each day of delay , unless compliance in this period was not fair to require or failure period was the fault of the other party.

Notes and references :
1) Act 89/2012 Coll . Civil Code , § 1180 , paragraph (1) – Messages intended to reward the person who manages the house , or the members of its organs , bookkeeping and similar expenses own administrative activities are apportioned to each unit as well.
2 ) Act 67/2013 Coll . , Adapting certain issues related to the provision of services relating to the use of apartments and office space in a building with apartments.

VII . Final Provisions

The rules for cost allocation was approved by the Assembly on 28 November 2013 SVJ and are valid and effective from the date of 1 January 2014 .

 Ing.Josef Valchář V.R. and lawyer . Jana Šikulová V.R.
 chairman and committee member SVJ