> 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/jahr-und-objekt.md).

# Year and property

<figure><img src="https://152064692-files.gitbook.io/~/files/v0/b/gitbook-x-prod.appspot.com/o/spaces%2FMmjaQ7ApHsdO9GrxyEiQ%2Fuploads%2Fgit-blob-8914bb5aba56656ec6b5de6b6f525abe041c3aad%2Fimage%20(308).png?alt=media" alt=""><figcaption></figcaption></figure>

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### 1. Select the billing year

First select the year you want to create the operating cost statement for. The income, expenses, allocation keys and units stored for that year are then taken into account.

For residential tenancies, the operating cost statement has to be communicated to the tenant by the end of the twelfth month after the end of the settlement period at the latest. For the **billing year 2026**, for example, this means the statement has to reach the tenant by **31/12/2027** at the latest.

Once this deadline has passed, the landlord can generally **no longer** claim a back payment, unless they are not responsible for the delay. The tenant, in turn, generally has twelve months after receiving the statement to raise objections to it. The basis for this is Section 556 (3) BGB.

{% hint style="info" %}
The deadline refers to **receipt by the tenant**, not to the date the operating cost statement was created or sent. If you provide the operating cost statement through Immodio, you can prove digitally when your tenant viewed it.
{% endhint %}
{% endstep %}

{% step %}

### Select the property

Then select the property the operating cost statement is to be created for.

Once you have selected the property, the associated units are shown to you. This lets you check straight away which units are included in the statement.
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{% step %}

### Check the living space of the units

Once you have selected the property, Immodio lists the individual units of that property.

Check here whether the correct living space is stored for each unit. The area of the unit is important where costs are allocated by living or usable space. If the size is missing or has not been maintained correctly, a proper statement cannot be produced.

The size of a unit is stored in the [**Properties**](/en/anleitung/immobilien.md) area in the respective [**basic data of the unit**](/en/anleitung/immobilien/einheit/grunddaten-einheit.md). If the area is still missing, you can also add it directly at this point before continuing with the operating cost statement.
{% endstep %}
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