> 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/relevante-buchungen/heiz-und-warmwasserkosten/heiz-und-warmwasserkosten-2.md).
# Creating a new heating and hot water statement
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In this area you will find further information on creating entries correctly where you want to prepare your own heating and hot water statement for the property.
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## 1. The same system for heating and hot water
Heating and hot water (recoverable from tenant)
Use this category where both the heating and the hot water for the entire building are supplied by **the same system**, for example by a central heating system.
Enter costs here that arise jointly for heating and hot water and cannot be assigned unambiguously to just one area. These include, for example, fuel or energy costs for the central heating and other recoverable costs concerning the entire heat and hot water supply.
**Typical expenses are, for example:**
1. A gas invoice for the central heating system\
For example payments on account or the annual statement from the gas supplier, where gas is used for heating and for producing hot water.
2. A heating oil invoice\
For example a delivery of heating oil including delivery costs for the combined heating and hot water system.
3. Pellets, wood or other fuels\
For example fuel deliveries for a pellet heating system that supplies heating and hot water.
4. A district heating invoice\
For example the charge for heat supplied, where the building is supplied with heating and hot water by district heating.
5. Rental of a gas or oil tank.\
For example the running rental costs of an LPG tank or oil tank needed to operate the combined heating and hot water system.
6. Maintenance of the heating system\
For example regular maintenance by a specialist company, including checks of operational readiness and operational safety.
7. Cleaning the heating system and the plant room\
For example cleaning the boiler, burner, flue system or boiler room, as far as it serves the running operation.
8. Chimney sweep and emissions protection measurements\
For example flue gas measurements or measurements prescribed by law under the German Federal Immission Control Act.
9. The costs of recording consumption\
For example the rental, leasing or use of heat cost allocators, heat meters or hot water meters, as far as these are needed to bill the system.
10. The costs of billing and allocation\
For example the costs of a metering service provider for reading, calculating and allocating the heating and hot water costs.
Immodio then splits these joint costs into a heating cost share and a hot water cost share for the statement.
Where heating and hot water are produced **separately**, do not enter the costs in this category but separately under **"Heating"** and **"Hot water"**.
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Repair costs do not belong in this category, because they generally may **not** be recovered from the tenants.
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Only use this category where heating and hot water are produced by a combined system.
Where heating and hot water run on separate systems and the costs are shown separately, enter the costs separately in the categories **"Heating"** and **"Hot water"** instead. You can find further information on billing with separate systems for heating and hot water [here](#id-2.-getrennte-systeme-fur-heizung-und-warmwasser).
The costs of reading the meters, meter reading and preparing the heating cost statement
Use this category for costs incurred in connection with **reading meters** and with **preparing the heating and hot water statement**.
These include, for example, costs for:
* the (digital) reading of meters such as heat cost allocators, heat meters or hot water meters
* recording and evaluating the consumption values
* the preparation of the heating cost statement by an external service provider
* the metering service provider's billing fees
Choose this category where the finished heating and hot water statement shows corresponding items for reading, recording consumption or preparing the statement.
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You can also recover part of the subscription fees you pay for using **Immodio** from your tenants as part of the heating cost statement. The appropriate amount that can be recovered has to be assessed in each individual case.
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#### Assignment
These costs are assigned to the **owner** in Immodio. Under **Assignment**, therefore, select the owner concerned.
Rental, calibration and maintenance for heating meters
In this category you record the running costs of devices used to record the heating consumption of the individual units.
**These include in particular:**
* rental costs for heat cost allocators,
* rental costs for heat meters,
* leasing costs or other running costs for making recording devices available for use,
* calibration costs for heat meters subject to calibration,
* the costs of replacing a heat meter because the calibration period has expired,
* running maintenance or service costs for the consumption recording devices,
* the costs of function tests, battery changes, sealing or technical checks of the devices,
* and costs directly connected with using the recording devices for the heating cost statement.
### Rental or purchase: what is recoverable?
Section 7 (2) of the Heating Costs Ordinance expressly names the costs of renting equipment for recording consumption or making it available for use, and the costs of using that equipment including calibration, calculation, allocation and consumption information, as recoverable costs of the heating cost statement.
**Two conditions in particular have to be met for this:**
1. The allocation of operating costs has to be agreed in the rental agreement (where you use a digital rental agreement from Immodio, this allocation is agreed automatically).
2. With rented or leased devices, the procedure under Section 4 (2) of the Heating Costs Ordinance has to be observed.
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Where the devices are to be rented or leased, you have to inform your tenants beforehand. The notice should state comprehensibly the type of devices, the type of arrangement for their use and the costs arising from it. If the majority of users object within one month, the devices may not be rented or leased in this way.
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**Buying the devices** has to be treated differently. The acquisition costs of heat cost allocators or heat meters that have been bought are **not** running operating costs and should **not** be included as a cost item in the heating cost statement.
### **Calibrating the devices**
An important point in the context of calibrating devices is that not every recording device is treated in the same way.
**Heat meters**
Heat meters measure heat consumption, usually in kWh or MWh. They are subject to calibration. The calibration period is currently 6 years. Once the calibration period has expired, the meter has to be recalibrated or replaced in good time.
**Hot water meters**
Hot water meters are subject to calibration and have a calibration period of 6 years.
**Heat cost allocators**
Heat cost allocators on radiators are generally not calibrated meters. They do not measure kWh directly but record consumption values for allocating the heating costs.
They are therefore normally not subject to calibration. They nevertheless have to be suitable, correctly fitted and in working order. With electronic heat cost allocators, battery changes, function tests or device servicing can be necessary, for example.
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In Immodio you can [create a task](/en/anleitung/aufgaben.md) and record in it the respective deadline for calibrating the meters. Immodio then informs you automatically about calibration and meter replacement.
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Operating electricity, electricity for the heating
The Federal Court of Justice has ruled (BGH, judgment of 3/6/2016, V ZR 166/15) that the operating electricity of the heating system **may not simply be billed as part of the communal electricity**. As the landlord you therefore have to **determine separately** the operating electricity for the units on which heat generation depends. Where there is no sub-meter, an estimate is permissible, but the basis of the estimate has to be disclosed.
Operating electricity is the electricity needed for the running operation of the heating system. This includes, for example, the electricity costs for burners, pumps, controls, regulation, fans or other technical components of the system.
The most accurate approach is a separate sub-meter for the heating system. The actual electricity consumption can then be recorded directly and entered as operating electricity.
Where there is no sub-meter, the operating electricity can be estimated. The estimate has to be comprehensible, for example on the basis of the connected loads of the pumps and control devices, the estimated running times and the price of electricity. Alternatively a professional assessment by a specialist heating company or a metering service provider can be used.
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Where the operating electricity is initially included in the house electricity bill, it should be deducted there and recorded separately as the operating electricity of the heating system.
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**An example of an estimation method:**
A circulation pump has an output of 80 watts and runs for an estimated 4,000 hours a year.
```
80 W = 0.08 kW
0.08 kW × 4,000 hours = 320 kWh
At an electricity price of €0.35/kWh this gives €112.00 of operating electricity.
```
Where no more precise data is available, in practice the operating electricity can often be estimated on the basis of an appropriate percentage of the fuel costs, or a professional assessment can be obtained from the specialist heating company or the metering service provider.
***
## 2. Separate systems for heating and hot water
### 2.1 The costs of the heating
All costs for heating incl. maintenance, no repairs
Use this category for the **running costs of the heat supply** that can be allocated to the tenants through the heating cost statement.
Use this category in particular where heating **and** hot water are produced or billed through **separate** systems.
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Where heating and hot water are produced by **the same combined system**, on the other hand, and joint costs arise, use the corresponding category "**Heating and hot water**" in Immodio.
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Typical costs in this category are:
* gas, heating oil, pellets or other fuels for the heating,
* electricity consumed directly to generate heat, for example with a heat pump,
* the operating electricity of the heating system,
* operating, monitoring and caring for the system,
* regular maintenance and checks of operational readiness,
* adjustment of the heating system by a specialist,
* cleaning the heating system and the plant room,
* certain prescribed measurements,
* the costs of recording consumption,
* calibrating or using heat cost allocators or heat meters,
* the costs of calculating and allocating the heating costs,
* and, where applicable, the charge for a commercial heat supply.
These types of cost are expressly listed as costs of operating the heating in Section 7 of the Heating Costs Ordinance and Section 2 no. 4 BetrKV.
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Do not enter repair costs here. Repairs to the heating system are generally not recoverable and may therefore not be allocated to the tenants.
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#### **A typical case: gas heating**
You operate central gas heating in an apartment building exclusively for space heating. The hot water is produced by a separate system.
In the billing year the following arise:
* gas consumption: **€5,000**
* heating maintenance: **€350**
* recording consumption and the heating cost statement: **€400**
Total heating costs: **€5,750**
You then enter each of these running costs in the category **"All costs for heating incl. maintenance, no repairs (recoverable from tenant)"**
#### **When to use this category and when "Heating and hot water"?**
The distinction depends on **how heat and hot water are produced**.
1. **Separate systems**
For example:
* central gas heating for space heat only,
* hot water from separate boilers or instantaneous water heaters.
The costs of the gas heating concern the heating only.
Enter the costs in this category, "All costs for heating incl. maintenance, no repairs (recoverable from tenant)"
2. **A combined system**
A central heating system produces both:
* space heat
* and hot water.
Joint fuel or energy costs then arise.
Enter the costs in the corresponding Immodio category **"Heating and hot water (recoverable from tenant)"**
#### **Maintenance costs belong in this category, repairs do not**
This distinction is particularly important. **Regular maintenance and operating costs** can be recoverable heating costs. **Repairs and refurbishment**, on the other hand, are costs for the landlord.
Section 1 BetrKV expressly excludes maintenance and repair costs from operating costs.
**Maintenance**
Typical maintenance work is, for example:
* regular function checks,
* checking operational safety,
* adjustment by a specialist,
* cleaning,
* removing deposits caused by operation,
* recurring inspections of the system.
**Repairs**
Examples:
* a defective heating control unit is replaced,
* a broken circulation pump is replaced,
* a burner is repaired because of a defect,
* a boiler is refurbished,
* a damaged component is replaced.
**Example: a mixed tradesman's invoice**
The specialist heating company charges:
* annual maintenance: **€220**
* replacing a defective pump: **€480**
The **€220 of maintenance** may then be assigned to this recoverable heating cost category.
The **€480 of repairs** has to be treated separately as a non-recoverable repair, for example in the category "Maintenance, maintenance expenditure, tradesmen, repairs (immediately deductible as depreciation)".
An invoice should therefore **be split** where it contains both maintenance and repair services.
#### **With heating oil and other stocks, consumption is what counts**
With heating oil or other fuels bought in stock in particular, it is important that:
For the heating cost statement it is generally the costs of the **fuel consumed during the settlement period** that matter, not automatically all the fuel bought during that year, because a corresponding remainder of the oil can still be left in the oil tank, for example.
**Example**
Heating oil stock at the start of the year: **2,000 litres**
During the year you buy: **5,000 litres**
Stock at the end of the year: **1,500 litres**
Consumed: **2,000 + 5,000 − 1,500 = 5,500 litres**
The actual fuel consumption therefore has to be taken into account for the heating cost statement.
#### **Recording consumption and the heating cost statement**
Certain costs of recording consumption are also part of the heating costs, for example:
* renting consumption recording devices or making them available for use,
* using the consumption recording,
* calculating and allocating the heating costs,
* billing and consumption information required by law.
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Where an invoice from a billing service provider relates to **both heating and hot water**, it should be assigned appropriately according to the actual service or statement.
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#### **Buying or replacing the heating system does not belong in this category**
This category is intended for **running heating operating costs**.
The following do not belong here, for example:
* buying a new heating system,
* replacing the boiler,
* installing a new heat pump,
* modernising the heating system,
* replacing defective major components.
These costs are not running heating costs and may not be carried into the operating cost statement through this category.
#### **Assignment in Immodio**
With this category the assignment is to the **property**.
Select the property for whose heating system or heat supply the costs were incurred.
Where an invoice concerns several properties, it should if possible be allocated to the properties concerned on the basis of actual consumption or of the respective invoice items.
#### **Recovering from the tenant**
This category is expressly intended for **recoverable heating costs**.
Under Section 2 no. 4 BetrKV, the costs of running the heating are in principle operating costs. Charging them to the tenant requires in particular a corresponding operating cost agreement; the special provisions of the Heating Costs Ordinance also apply to allocating the heating costs.
The **"Recoverable in the operating cost statement"** switch can therefore remain **enabled**.
Only components that are actually recoverable may be taken into account, however. In particular:
**Maintenance** → recoverable in principle
**Repairs/refurbishment** → not recoverable
#### **Which documents should you keep?**
Keep in particular:
* **invoices from fuel and energy suppliers**,
* proof of payment,
* maintenance contracts and maintenance invoices,
* invoices from the heating cost billing service provider,
* documents on heat meters and heat cost allocators,
* reading and consumption data,
* with heating oil or other stored fuels, evidence of the **opening and closing stocks**,
* invoices for commercial heat supplies,
* documents on the calculation and allocation of the **CO₂ costs**,
* heating cost statements,
* and, with mixed tradesmen's invoices, a comprehensible separation between **maintenance and repairs**.
The costs of reading the meters, meter reading and preparing the heating cost statement
Use this category for costs incurred in connection with **reading meters** and with **preparing the heating and hot water statement**.
These include, for example, costs for:
* the (digital) reading of meters such as heat cost allocators, heat meters or hot water meters
* recording and evaluating the consumption values
* the preparation of the heating cost statement by an external service provider
* the metering service provider's billing fees
Choose this category where the finished heating and hot water statement shows corresponding items for reading, recording consumption or preparing the statement.
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You can also recover part of the subscription fees you pay for using **Immodio** from your tenants as part of the heating cost statement. The appropriate amount that can be recovered has to be assessed in each individual case.
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#### Assignment
These costs are assigned to the **owner** in Immodio. Under **Assignment**, therefore, select the owner concerned.
Rental, calibration and maintenance for heating meters
Use this category for costs incurred in connection with the **heating meters**.
These include, for example, costs for:
* renting heating and hot water meters
* calibrating heating and hot water meters
* maintaining or replacing heating and hot water meters
#### Assignment
For the assignment select **"Property"** and then the property concerned.
The costs are thereby assigned to the entire property and allocated to the tenants as part of the operating cost statement.
#### Important
Only enter costs here that relate directly to **heating and hot water meters**.
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Costs for cold water meters or other types of meter should not be entered in this category but in the appropriate type of cost.
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Operating electricity, electricity for the heating
Use this category for electricity costs arising from **operating the heating system**.
These include, for example, electricity costs for:
* heating pumps or circulation pumps
* the burner, control and regulation of the heating system
* technical components necessary for the running operation of the heating
#### Why does operating electricity have to be entered separately?
The operating electricity of the heating system may not simply be entered as **communal electricity**. In law it is part of the heating costs and therefore has to be allocated in accordance with the Heating Costs Ordinance. Where the heating electricity is not recorded by a separate meter, the share attributable to the heating has to be determined or estimated comprehensibly. The background is the case law of the Federal Court of Justice, in particular BGH, judgment of 20/02/2008 – VIII ZR 27/07.
Entering it separately is important because a different allocation key applies to heating costs than to communal electricity. Heating costs are regularly allocated wholly or partly by consumption. Communal electricity, on the other hand, is often allocated by living space, by unit or by another general allocation key.
### 2.2 The costs of hot water
All costs for hot water incl. maintenance, no repairs
Use this category for all costs incurred exclusively for the **hot water supply** which are to be recovered from the tenants.
Enter these costs here where **hot water and heating are produced by separate systems**. That is the case, for example, where the hot water is produced by individual instantaneous water heaters and therefore independently of the heating system.
These include, for example:
* energy costs for heating the hot water
* maintenance costs of the hot water system
* the costs of cleaning, operating or monitoring the system, where these are recoverable
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Repair costs do not belong in this category, because they generally may not be recovered from the tenants.
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### Allocating the heating and hot water costs
The Heating Costs Ordinance applies in principle where the costs of a central heating or hot water supply system, or of a shared heat or hot water supply, are allocated to several users. It is therefore regularly not applicable to decentralised systems operated per apartment, such as gas floor heating, instantaneous water heaters or individual stoves.
Where the ordinance applies, the costs are as a rule allocated 50 to 70 per cent according to recorded consumption and otherwise by living or usable area. For certain older buildings heated with oil or gas, a consumption share of 70 per cent is mandatory for the heating costs.
Exceptions exist, among other things, where recording consumption is technically impossible or possible only at disproportionately high cost. With buildings having at most two apartments, one of which the landlord occupies themselves, a different basis of billing can also be agreed contractually.
**The mandatory 30:70 ratio**
In certain buildings an allocation of costs of 30% by area and 70% by consumption is prescribed:
* the [**1994 Thermal Insulation Ordinance**](https://www.bgbl.de/xaver/bgbl/start.xav?start=%2F%2F*%5B%40attr_id%3D%27bgbl194s2121.pdf%27%5D#/switch/tocPane?_ts=1785829909684) is not complied with and
* oil or gas heating is installed and
* the heating pipes are not predominantly insulated.
***
#### **Uninsulated pipes**
With uninsulated pipes, part of the heat is not given off through radiators and is therefore not recorded in full.
* heat cost allocators primarily record radiator heat
* pipe heat is not taken into account
This can lead to a distorted allocation. A correction is possible under recognised engineering standards (for example VDI 2077), but it is not mandatory and is rarely applied in practice.
***
#### Allocating the hot water costs
An allocation likewise applies to hot water of
* 50% to 70% by consumption
* at most 50% by area
By way of derogation, a full allocation by consumption can be agreed contractually.
