> 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/10006200-allgemein-strom-umgelegt-auf-mieter.md). # General electricity (recoverable from tenant) Help on the Immodio entry item Communal electricity (recoverable from tenant).
Use this category for the **running electricity costs of the communal lighting** of the building and the property. These include in particular the outdoor lighting and the lighting of accesses, entrance areas, corridors, stairwells, cellars, attics and communal laundry rooms. These lighting costs are listed as operating costs in Section 2 no. 11 of the Operating Costs Ordinance. #### What can be entered here? This can include, for example: * electricity for the stairwell and corridor lighting, * electricity for communal entrance areas, * electricity for cellar and attic lighting, * electricity for communal laundry rooms, * electricity for the outdoor lighting, * electricity for lit accesses, private paths or yards, * the share of the basic price, meter rental and other running components of the electricity bill attributable to this lighting. {% hint style="info" %} This requires the electricity costs concerned actually to be attributable to the communal lighting of the selected property. {% endhint %} #### Assignment For the assignment select **"Property"** and then the property concerned. The costs are thereby assigned to the entire property and allocated to the associated tenancies as part of the operating cost statement. Recovering them from the tenants generally requires the assumption of the operating costs to have been agreed in the rental agreement (in the Immodio rental agreement these operating costs are of course taken into account). Where no other effective allocation key was set, operating costs are allocated automatically according to the share of the living space. #### When this category should not be used Do **not** enter the individual electricity consumption within individual apartments or commercial units here. This is usually billed directly by the respective user with their electricity supplier. {% hint style="warning" %} The operating electricity of a central heating system is expressly part of the **heating costs** and may **not** be allocated as communal electricity together with the lighting electricity. Use the category **"Operating electricity, electricity for the heating"** for it. {% endhint %} **Important**: Only enter **running consumption costs** here. The following in particular do not belong in this category: * buying new light fittings, * replacing lamps or bulbs, * repairs to light fittings, switches or motion detectors, * repairs to electrical wiring, * installing a new lighting system, * modernisation and renewal measures. By law, maintenance and repair costs are not operating costs. Replacement bulbs are generally also not classified as recoverable maintenance costs. ## 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:** 4240 00 * **Immodio ID:** 10006200 * **Default VAT rate:** 19% * **Assignment:** property * **Tax form reference:** 73, gas, electricity, water