Pomiar przychodów w ciepłownictwie
The measurement of revenues in heating enterprises

Summary/Abstract: The paper presents the issue of measurement of sales revenues in heating enterprises. The main problem is not so much determination when revenue should be recognized, because accounting rules and civil code provisions provide guidance in this respect, but price determination. The factors determining the price are costs of heat generation and distribution and cost of capital engaged in this activity. Heating enterprises calculate the prices themselves, but have to submit the calculations for endorsement to the Energy Regulatory Office (Polish energy regulator).

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