> 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/anleitung/betriebskostenabrechnungen/betriebskostenabrechnung.md). # Operating cost statement This page tells you everything important about the final version of the operating cost statement.

{% hint style="info" %} This page is the last check before the operating cost statement is sent. Take enough time here. A comprehensible and well checked statement reduces queries, avoids corrections and helps you meet deadlines reliably. {% endhint %} On this page you see the finished operating cost statement for all tenancies and vacancies.

At the top right you see the most important key data of the respective statement: * the settlement period, * the tenancy's advance payments taken into account, * the operating costs attributable to the tenancy, * the resulting additional payment or refund. Before you click **"Provide"**, you should check all the details carefully. *** ### Selecting a tenancy or a vacancy Using the **"Tenancy or vacancy"** drop-down list you can switch between the individual tenancies and any vacancies.

This lets you check individually for each tenancy, for example: * which costs are attributable to this tenancy, * which period was taken into account, * whether advance payments were credited correctly * or whether an additional payment or a credit balance has arisen. The respective statements are also created fully automatically for any **vacancies**, so that it remains visible to you which share of the costs is not recovered from tenants but was incurred by you yourself for that period. A vacancy is generally part of the landlord's risk, and cost shares for vacant units may **not** be allocated to the other tenants.

{% hint style="info" %} To view the statement for any vacancy that has arisen, select it from the list in the "**Tenancy or vacancy**" field. {% endhint %} *** ### The structure of the cost overview The costs are grouped by cost area, for example: * water and waste water costs, * heating costs and hot water costs, * all other operating costs. Within the groups you see the individual cost items. For each item the share attributable to the selected tenancy is shown. The small notes on the right, for example **"Area: 23.61%"** or **"Period: 100.00%"**, show how the share was calculated. This lets you see whether the costs were taken into account in full or only pro rata by time. That is particularly important with: * a move-in during the year, * a move-out during the year, * a vacancy, * a change of tenant, * differing periods of use, * costs allocated by consumption or by area. *** ### The allocation keys of the selected tenancy

This area shows for the tenancy or vacancy currently selected **how the cost shares were calculated**. The display makes transparent which values Immodio used for the allocation.

Allocation key: area

The **"Allocation key: area"** section shows the share of the selected unit's living space in the total living space of the property. In the example the unit's living space is **65.00 m²**. The total living space of the property is **233.00 m²**. This gives an area share of **27.90%**. This percentage is used for all cost items that are allocated by area. The calculation is based on the ratio: **Living space of the unit ÷ living space of the property = share of the unit** Example: **65.00 m² ÷ 233.00 m² x 100% = 27.90%** This means that with a cost item allocated by area, this tenancy bears 27.90% of the total recoverable costs, provided the period is taken into account in full.

Allocation key: period

The **"Allocation key: period"** section shows for which period the tenancy is taken into account within the billing year. In the example the tenancy runs from **01/01/2025 to 31/12/2025** and therefore covers the entire settlement period. The time share is therefore **100.00%**. This factor is particularly important where a tenancy did not exist for the entire year, for example with: * a move-in during the year, * a move-out during the year, * a change of tenant, * a vacancy between two tenancies, * pro rata use of a unit. Where a tenant lived in the apartment for only part of the settlement period, the costs concerned are only taken into account pro rata for that period. Example:\ Where a tenancy existed for only half a year, the time share would be approximately **50%**. {% hint style="info" %} Immodio calculates the respective time share of the allocation key automatically and **to the exact day**. {% endhint %}

*** ## Message to tenant In the **"Message to tenant"** field you can optionally add an individual message which is sent to the tenant together with the operating cost statement. Use the free text field, for example, for additional explanations of the statement, notes on an additional payment or a credit balance and any other information you would like to give the tenant.

{% hint style="info" %} If you do not want to add an additional message, you can simply leave the field empty. {% endhint %} *** ### Attaching files At the end of every operating cost statement you can attach additional documents for the selected tenancy. These files are automatically sent to the tenants of that tenancy together with the operating cost statement.

You can upload files by **drag and drop** or add them using the **camera**, the **gallery** or the file picker. The documents uploaded should only contain information intended for this tenancy. #### Typical examples of attachments Suitable attachments can be, for example: * a finished **heating and hot water statement** from a metering service provider, * a separate **water or consumption statement**, * with a WEG: the finished **service charge statement** or an extract from it, * a list of the **recoverable share** from the service charge statement, * receipts or explanations of individual cost items, * evidence of **labour costs under Section 35a of the German Income Tax Act (EStG)**, * supplementary calculations where there was a change of tenant or a vacancy, * individual letters or explanations of the statement. {% hint style="warning" %} Before uploading, check that the document really belongs to the selected tenancy and does not contain confidential data of other tenants or owners. With service charge statements or service provider statements in particular, personal information that is not relevant should be redacted or removed before it is passed on. {% endhint %}