> 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/10006100-alle-kosten-fuer-wasserversorgung-inkl-wartung-keine-reparaturen-umgelegt-auf.md). # All water supply costs including maintenance, excluding repairs (recoverable from tenant) Help on the Immodio entry item All costs for the water supply incl. maintenance, no repairs (recoverable from tenant).
Use this category for costs incurred in connection with **supplying the property with fresh or cold water** which are to be recovered from the tenants. These include in particular: * the costs of the actual water consumption * maintenance costs for water meters * the water supplier's basic charges * the costs of supplying fresh water * the running costs of the building's own water supply system * the running costs of a water treatment system, for example a filter system or a softening system * treatment materials, for example filter material or softening agents * maintenance costs for water flow regulators or water supply systems * the costs of pressure boosting systems, where these are necessary for the building's water supply This category belongs to the **water and waste water** area but concerns only the **water supply**. Enter waste water, drainage and precipitation water in the category provided for them, "[All costs for drainage, waste water outflow, waste water and maintenance, **no** repairs](#alle-kosten-fur-entwasserung-abfluss-abwasser-wartung-keine-reparaturen)". #### Do not enter in this category Do **not** enter repairs, maintenance or renewals here. The following are not recoverable, for example: * repairing a water pipe * dealing with a burst pipe * replacing defective system parts * renovating or renewing the water installation * the initial purchase or installation of new water meters * water consumption caused by building work or a burst pipe Maintenance and repair costs are **not** operating costs and may therefore **not** be recovered from the tenants. {% hint style="info" %} Additional costs caused by a burst water pipe are also **not** regarded as ordinary water consumption and are therefore generally **not** recoverable. {% endhint %} #### Special features Where there are water meters in the property and consumption is recorded per unit, the water costs should be allocated by consumption. Section 556a BGB provides that consumption-based operating costs are to be allocated by a measure that reflects the differing consumption. Basic charges and other components of the water supply that are independent of consumption may as a rule be allocated together with the consumption costs. The Federal Court of Justice has permitted this in principle for the cold water supply, but points out that this does not apply without limitation, in particular where there is considerable vacancy. {% hint style="info" %} Water meter costs such as rental, calibration or maintenance are in principle part of the water supply. As Immodio offers a separate category for them (see [Rental, calibration and maintenance for water meters](#miete-eichung-wartung-fur-wasserzahler)), however, these costs should be entered there. {% 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). ## Classification in Immodio * **Type of entry:** expenditure * **DATEV V+V account:** 4243 00 * **Immodio ID:** 10006100 * **Default VAT rate:** 19% * **Assignment:** property * **Tax form reference:** 73, water supply