Regulation of tariffs is based on the obligation of separate accounting by organisations carrying out regulated activities, volumes of products and services, income, and expenses, as well as assets involved in the production of electricity and thermal energy, transmission, as well as distribution and sale of electricity.
Organisations carrying out regulated activities are required to keep separate records for the following activities:
- power generation;
- thermal energy generation;
- transmission of electricity through main power grids;
- distribution and sale of electricity to final consumers.
During establishment of regulated tariffs, it is not allowed to re-record the same expenses for the specified types of activities. During regulation of tariffs, fixed rates are established per unit of products and services.
Regulated tariffs are calculated based on the size of the required gross revenues of organisations carrying out regulated activities and the estimated volume of production of the corresponding type of products and services for the period of regulation.
In this case, regulated tariffs (extra charge) are determined by dividing the required gross revenue by the estimated production volume according to the following formula:
Tariff (extra charge) per unit of products and services = Required gross revenue / Estimated production volume