> 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/10006000-alle-kosten-fuer-warmwasser-inkl-wartung-keine-reparaturen-umgelegt-auf-mieter.md).

# All hot water costs including maintenance, excluding repairs (recoverable from tenant)

Help on the Immodio entry item All costs for hot water incl. maintenance, no repairs (recoverable from tenant).

<figure><img src="https://152064692-files.gitbook.io/~/files/v0/b/gitbook-x-prod.appspot.com/o/spaces%2FMmjaQ7ApHsdO9GrxyEiQ%2Fuploads%2Fgit-blob-31d4b95533fceb40946174dd2cf064096dae737a%2Fimage%20(380).png?alt=media" alt=""><figcaption></figcaption></figure>

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

{% hint style="info" %}
Repair costs do not belong in this category, because they generally may not be recovered from the tenants.
{% endhint %}

## Legally important

Only running operating costs are recoverable, and only under an effective agreement with the tenant. What matters are [Section 556 BGB](https://www.gesetze-im-internet.de/bgb/__556.html) and [Sections 1 and 2 BetrKV](https://www.gesetze-im-internet.de/betrkv/__2.html). For hot water, [Section 8 of the Heating Costs Ordinance](https://www.gesetze-im-internet.de/heizkostenv/__8.html) applies and, with combined systems, [Section 9 of the Heating Costs Ordinance](https://www.gesetze-im-internet.de/heizkostenv/__9.html).

## Classification in Immodio

* **Type of entry:** expenditure
* **DATEV V+V account:** 4231 00
* **Immodio ID:** 10006000
* **Default VAT rate:** 19%
* **Assignment:** property
* **Tax form reference:** 73, hot water
