> 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/gesamte-betriebskostenaufstellung.md). # Complete operating cost breakdown This page gives you an overview of all the property's recorded operating costs for the selected settlement period.
You see the individual cost items, the total costs, the advance payments made and the resulting additional payment or refund. Before you continue with the statement, you can check the appropriate allocation key for each of the cost items listed and adjust it if required. The allocation key determines the measure by which the costs are allocated to the individual units or tenancies. ### The legal principle Where no special allocation key was agreed, operating costs are generally allocated according to the share of the living space. Costs that arise from recorded consumption or recorded causation must, however, be allocated by a measure that takes this differing consumption or this differing causation into account. **Below you will find an overview of all the allocation keys available in Immodio together with a short explanation.**
The "Square metres" allocation key The **"Square metres"** allocation key allocates the costs according to the ratio of a unit's living space to the total living space of the property being billed. Example: if an apartment has 80 m² and the whole property has 400 m², that apartment bears 20% of the cost item concerned. This key is the statutory basic measure where no other allocation key was agreed in the rental agreement and no more specific statutory rule applies. It is suitable above all for general cold operating costs which concern the building as a whole and cannot sensibly be measured by individual consumption. Typical cases of application can be, for example, property tax, building insurance, general building costs, caretaker costs or other property-related operating costs, provided these costs are recoverable under the rental agreement and the Operating Costs Ordinance. Whether they are actually recoverable always depends on the specific type of cost and on the provisions of the rental agreement.
The "Number of units" allocation key The **"Number of units"** allocation key allocates a cost item evenly across all units relevant to the statement. Every unit bears the same share, regardless of living space, number of people or consumption. Example: if a cost item is €300.00 and there are three units in a property, €100.00 is applied to each unit. This key can be appropriate where a cost item is typically incurred per unit or where every unit is affected in the same way regardless of its size. It should, however, only be used where the rental agreement permits this measure or where it is legally defensible for the type of cost concerned. Without an agreement to the contrary, allocation by living space generally applies to residential tenancies.
The "Water statement" allocation key The **"Water statement"** allocation key allocates costs on the basis of the water statement prepared in Immodio or of the water consumption recorded. This key is relevant for the costs of the water supply and drainage. Under the Operating Costs Ordinance, recoverable water costs include water consumption, basic charges, meter rental, the costs of sub-meters and certain costs of calculation and allocation. Drainage costs include in particular charges for house and property drainage and for operating the corresponding drainage systems. As soon as the water consumption of the individual units is recorded, allocation close to consumption is the most comprehensible measure. Section 556a BGB provides that costs which depend on recorded consumption or recorded causation are to be allocated by a measure that takes this differing consumption or this differing causation into account. As a landlord you should check that the meter readings are recorded completely and plausibly. The opening and closing readings for the settlement period and interim readings when tenants change are particularly important. Where consumption data is missing or meters are defective, the calculation chosen should be documented comprehensibly.
The "Heating cost statement" allocation key The **"Heating cost statement"** allocation key uses the separate heating cost statement to allocate the costs for heating and, where applicable, hot water. This key is particularly important with a central heating system, a central hot water supply or a heat supply contract. Under the Heating Costs Ordinance, heating costs and hot water costs generally have to be allocated at least 50% and at most 70% according to recorded consumption. The remaining costs are allocated by living or usable area. Immodio handles this split for you automatically, depending on which values you selected in the property under [Billing](/en/anleitung/immobilien/objekt/abrechnung-objekt.md#aufteilung-uber-schieberegler). Where billing is not based on consumption contrary to the Heating Costs Ordinance, the user may be entitled to a [right to a reduction](/en/anleitung/betriebskostenabrechnungen/heiz-und-warmwasserverbrauch/quadratmeter-und-zeitanteilig.md#the-tenant-s-right-to-a-reduction). Recoverable heating costs typically include the running costs of operating the heating system, such as fuel, operating electricity, operation, monitoring, care, maintenance and the costs of recording consumption. Repairs, refurbishment or replacement of the heating system, on the other hand, are generally not running operating costs.
The "Direct" allocation key The **"Direct"** allocation key means that a cost item is not allocated across all units of the property but assigned in full to a particular unit or a particular tenancy. This key is only suitable for costs that can be assigned clearly, in law and in fact, to a particular tenant party. That can be the case, for example, where an amount concerns one specific unit only or where a tenant has to bear a particular amount of costs themselves on the basis of an effective contractual provision. The "Direct" key is particularly important for **small and very small repairs**, where these were selected for allocation in Immodio. They appear at the end of the list and are not allocated to all tenants but assigned directly to the tenancy concerned. In law, however, these are not ordinary operating costs but repair costs, which can be passed on to the tenant only under narrow conditions. Important: small or very small repairs are not general operating costs. Under the statutory principle the landlord is obliged to keep the rented property in a condition suitable for use in accordance with the contract. Under the Operating Costs Ordinance, maintenance and repair costs are generally not recoverable operating costs. Passing them on to the tenant only comes into consideration where the rental agreement contains an effective small repairs clause. Such a clause has to contain in particular an appropriate maximum amount per individual repair, an annual overall limit and a restriction to items subject to the tenant's frequent and direct access. Where a repair exceeds the agreed individual limit, it should not be passed on pro rata up to the maximum limit. Small repairs clauses generally do not work as a deductible but only for repairs within the agreed limit.