> For the complete documentation index, see [llms.txt](https://help.immodio.app/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://help.immodio.app/en-start/guides-group/income-and-expenses/accounting/operating-costs.md).

# Operating costs

### Taxes and Fees

Here you record public charges and fees from the municipality that are related to the property.

Examples:

* Fee notice from the city for street cleaning
* Fee notice for stormwater (rainwater fee)
* Notice from the municipality for public drainage systems
* Fee notice for dike or water association charges

### General Electricity

Here you book electricity costs for commonly used areas of the building, which cannot be assigned to individual tenants.

Examples:

* Electricity bill from the energy provider for basement lighting
* Electricity costs for technical rooms
* Electricity costs for electric courtyard gates or barrier systems
* Electricity costs for outdoor sockets in the garden area

### Elevator

Here you book all operating costs of the elevator according to the Operating Costs Ordinance.

Examples:

* Maintenance contract with an elevator company
* TÜV inspection or recurring safety inspection of the elevator
* Invoice for the elevator emergency call system
* Electricity costs for elevator operation
* Maintenance of the elevator control or door system

### Fees

Here you book ongoing fees to associations or institutions that are related to the use or operation of the property.

Examples:

* Fees to water and soil associations
* Fees to a dike association
* Contributions of a special-purpose association for drainage or water management

### Drainage

Here you book fees for the discharge of wastewater and rainwater according to the municipal fee notice.

Examples:

* Fee notice from the city for wastewater
* Fee notice for rainwater
* Annual statement from the municipality for wastewater fees

### Gas

Here you book gas invoices for heating systems or central hot water systems.

Examples:

* Advance invoice from a gas supplier (e.g., municipal utility)
* Annual statement for natural gas of the heating system
* Additional invoice from the gas billing

### Gas Electricity Water

Here you book collective invoices from a supplier when several utilities are billed together.

Examples:

* Combined annual invoice from a supplier for gas, electricity, and water
* Interim invoice from an energy supplier for multiple utilities

### Property tax

Here you post the property tax assessment from the municipality for the property.

Examples:

* Annual property tax assessment from the city or municipality
* Quarterly payments of property tax according to the assessment

### House lighting

Here you post electricity costs for lighting of communal areas.

Examples:

* Electricity bill for stairwell lighting
* Electricity costs for outdoor lighting in the courtyard
* Electricity costs for basement corridor lighting
* Electricity costs for bicycle cellar or underground garage

### Janitor

Here you book costs for janitor services on the building.

Examples:

* Monthly invoice of a janitorial service
* Maintenance of outdoor facilities (mowing the lawn, trimming hedges)
* Checking the technical systems in the building
* Coordination of craftsmen

### Caretaker

Here you book costs for the technical property management of the real estate.

Examples:

* Contract with a janitorial service
* Regular property inspections

### Heating

Here you record the costs for operating a heating system that is used only to heat the property and does not produce hot water. Use this booking category only if heating and hot water are produced separately. If your heating system provides both heating and hot water (combined system), please record the costs under the category [**„**HHeating Hot Waterr**“**](https://help.immodio.app/anleitung/einnahmen-und-ausgaben/buchhaltung/betriebskosten#heizung-warmwasser)**.**

Examples:

* Invoice for heating oil delivery
* Gas bill for the heating system
* Maintenance invoice from the heating company
* Electricity costs of the heating system
* Invoice from a metering service provider (e.g., Techem, ista)

### Heating (condominium association)

Here you book heating cost shares from the service charge statement of a homeowners' association.

Examples:

* Heating cost share according to the condominium annual statement

### Heating hot water

Here you record the costs for operating a combined heating system that provides both heating and hot water supply. Use this booking category when heating and hot water are produced by the same system. If your heating system is only responsible for heating and hot water is produced separately, please record the costs under the category \["Heating"].<https://help.immodio.app/anleitung/einnahmen-und-ausgaben/buchhaltung/betriebskosten#heizung>).

Examples:

* Invoice for heating oil delivery
* Gas bill for the heating system
* Maintenance invoice from the heating company
* Electricity costs of the heating system
* Invoice from a metering service provider (e.g., Techem, ista)

### Maintenance

Here you post costs for repairs and maintenance measures on the building.

Examples:

* Invoice from a roofer for roof repair
* Invoice from a plumber for pipe repairs
* Replacement of a broken window

### Internet

Here you post costs for internet connections.

Example:

* Invoice for internet connection for individual units

### Minor Repairs

Here you post minor repairs to items within the apartment to which the tenant has direct and frequent access. The prerequisite is that an effective minor repair clause has been agreed upon in the tenancy agreement.

Examples:

* Replacement of a light switch in the unit
* Replacement of a mailbox lock
* Repair of a faucet in the unit

### Costs (HOA)

Here you post allocable cost shares from the annual statement of a homeowners' association.

Example:

* Operating cost shares according to the HOA statement

### Waste

Here you post fees for waste disposal.

Examples:

* Fee notice from the city for garbage bins
* Special action for bulky waste

### Room costs

### Chimney

Here you post costs for the district chimney sweep and exhaust systems.

Examples:

* Sweeping fees according to chimney sweep invoice
* Exhaust measurement of the heating system
* Fireplace inspection according to fee notice

### Street

Here you book costs for street cleaning and private cleaning services.

Examples:

* Fee notice from the city for street cleaning
* Invoice from a winter service company
* Clearing and gritting service for sidewalks

### Staircase

Here you book costs for cleaning and maintenance of stairwells.

Examples:

* Invoice from a cleaning company for stairwell cleaning
* Glass cleaning in the entrance area
* Cleaning of handrails and railings

### Insurance

Here you book insurances for the building.

Examples:

* Building insurance (fire, water damage, storm)
* Home and property owner liability
* Glass insurance for windows and doors

### Maintenance

Here you post regular maintenance costs of technical systems.

Examples:

* Maintenance contract for smoke detectors
* Maintenance of a ventilation system
* Maintenance of automatic doors
* Maintenance of the heating system

### Hot Water

Here you post costs for central hot water supply.

Examples:

* Energy costs for hot water supply
* Maintenance of a hot water storage tank
* Maintenance of a fresh water station

### Hot water (WEG)

Here you book hot water cost shares from the WEG annual statement.

Examples:

* Hot water costs according to the service charge statement
* Hot water cost share from the WEG statement

### Water

Here you book costs for fresh water in the building.

Examples:

* Interim bill from the water supplier
* Annual bill from the municipal utilities for water
* Fee notice from the municipality for fresh water

### Water (condominium association)

Here you book water cost shares from the homeowners' association's service charge statement.

Examples:

* Water cost share from the HOA annual statement
* Fresh water share according to the service charge statement