> 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/einnahmen-und-ausgaben/buchhaltung-erweiterung/10005900-alle-kosten-fuer-heizung-inkl-wartung-keine-reparaturen-umgelegt-auf-mieter.md). # All heating costs including maintenance, excluding repairs (recoverable from tenant) Help on the Immodio entry item All costs for heating incl. maintenance, no repairs (recoverable from tenant).
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. {% hint style="info" %} 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**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10075900-heizung-und-warmwasser-umgelegt-auf-mieter.md)" in Immodio. {% endhint %} 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. {% hint style="info" %} Do not enter repair costs here. Repairs to the heating system are generally not recoverable and may therefore not be allocated to the tenants. {% endhint %} #### **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)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10005900-alle-kosten-fuer-heizung-inkl-wartung-keine-reparaturen-umgelegt-auf-mieter.md)**"** #### **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)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10005900-alle-kosten-fuer-heizung-inkl-wartung-keine-reparaturen-umgelegt-auf-mieter.md)" 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)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10075900-heizung-und-warmwasser-umgelegt-auf-mieter.md)**"** #### **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)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10078700-instandhaltung-erhaltungsaufwand-handwerker-reparaturen-sofort-als-abschreibun.md)". 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. {% hint style="info" %} 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. {% endhint %} #### **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**.