> 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/10120600-strom-fuer-buero-strom-bei-leerstand-nicht-umgelegt-auf-mieter.md). # Electricity for the office and during vacancy (not recoverable from tenant) Help on the Immodio entry item Electricity for the office, electricity during a vacancy (not recoverable from tenant).
You use this category for **electricity costs that you bear yourself in connection with your letting activity** and that are **not** recovered from a tenant through the operating cost statement. Typical cases are in particular: * electricity for a **separate office** that you use for your property administration, * the electricity consumption of a **temporarily empty let apartment**, * the basic or standing charges for the electricity connection during a vacancy, * electricity for viewings or necessary inspections during the vacancy, * or other electricity costs directly attributable to your letting activity that remain with the owner. As far as the expenditure is economically connected with your letting activity, it can in principle constitute income-related expenditure. Income-related expenditure is expenditure to **acquire, secure and maintain income**. #### **Electricity costs during a vacancy** Where an apartment previously let stands empty temporarily after the tenant moves out, costs frequently still arise. For example: * the monthly basic price of the electricity contract, * a small amount of electricity consumption for lighting at viewings, * electricity for necessary inspections, * electricity for technical devices needed during the vacancy. These costs can in principle continue to be attributed to your letting activity as long as you **still seriously intend to let** the apartment afterwards. **Example: an apartment between two tenancies** Your previous tenant moves out on **31 March** and the new tenant moves in on **1 June**. In April and May the following arise for the empty apartment: * the electricity basic price: **€30** * electricity consumption: **€20** Total costs: **€50** Where you continue to offer the apartment actively for letting during that time, the **€50** can be posted to the **"**[**Electricity for the office, electricity during a vacancy (not recoverable from tenant)**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10120600-strom-fuer-buero-strom-bei-leerstand-nicht-umgelegt-auf-mieter.md)**"** category. #### **Document the intention to let with a longer vacancy** With a short vacancy between two tenancies the connection with the letting activity is as a rule obvious. With a **longer-lasting vacancy**, however, it becomes more important to be able to show that the apartment is actually still to be let. Suitable evidence can be, for example: * property advertisements, * an estate agency instruction, * messages with prospective tenants, * viewing appointments, * adjustments to the rent offered, * other documented efforts to let. {% hint style="info" %} Where, by contrast, the intention to let is finally given up and the apartment is, for example, used privately in future, electricity costs arising afterwards can no longer be attributed to the letting activity. {% endhint %} #### **Electricity for a separate landlord's office** The category can also be used for the electricity costs of a **separate office** that actually serves your letting activity. **Example** You keep a separate office from which you administer exclusively your properties. There you deal, for example, with: * tenant administration, * bookkeeping, * operating cost statements, * communication with tradesmen, * contract administration. Electricity costs of **€600** a year arise for the office. Where the office is used exclusively for your letting activity, the **€600** can in principle be assigned to this category. #### **Pay particular attention to a study at home** Where your office is, by contrast, **inside your private home**, the household's entire electricity bill may not simply be posted to this category. The tax authorities in principle count the share of the **energy expenditure** attributable to a study at home recognised for tax as part of the study costs. Use-related expenditure such as energy can be taken into account according to the actual use or on an appropriate pro rata basis. Special tax requirements apply to a study at home, however. Where, for example, the **annual flat rate** or an applicable **daily flat rate** is used instead of the actual study costs, the same room costs may not additionally be deducted separately again. {% hint style="info" %} You can find more information on entering the costs of a study at home [**here**](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10011900-arbeitszimmer-homeoffice.md). {% endhint %} #### **The communal electricity of a let building does not belong in this category** The **communal electricity of a let building** is to be distinguished from the non-recoverable electricity costs recorded here. Section 2 no. 11 BetrKV in principle counts the costs of electricity for lighting, in particular of: * entrances, * hallways, * stairs, * cellars, * attic spaces, * laundry rooms, * outdoor areas among the operating costs. The costs of communal electricity are posted accordingly to the category "[Communal electricity (recoverable from tenant)](/en/anleitung/einnahmen-und-ausgaben/buchhaltung-erweiterung/10006200-allgemein-strom-umgelegt-auf-mieter.md)". #### **Examine electricity for renovation or building work separately** Where renovation is carried out during a vacancy, considerable electricity costs can arise, for example from: * building dryers, * construction machinery, * electric heaters, * tools . Such costs should not be posted to this category merely because the apartment happens to be empty. Where the electricity costs are directly connected with a specific **repair, refurbishment or building measure subject to capitalisation**, it can be more appropriate to assign them to the underlying transaction concerned. #### **Credits and back payments from the electricity supplier** Where you receive an annual statement from the energy supplier for a period of vacancy, the electricity expenditure you actually bore should be recorded economically. **Example** * During the vacancy you made advance payments of **€300**. * The annual statement produces actual costs of **€250** and a credit of **€50** Economically, **€250 of electricity costs** then remain with you. This credit, that is the refund, then has to be posted as **income** to this category accordingly. #### **Assignment in Immodio** With this category the assignment is to the **owner**. Select the owner who actually bears the electricity costs economically. #### **Do not recover from the tenant** This category is expressly intended for **electricity costs not recovered from the tenant**. The **"Recoverable in the operating cost statement"** switch therefore has to stay **disabled**. #### **Which documents should you keep?** Keep in particular: * **electricity invoices and annual statements**, * proof of payment, * the electricity contract or contract confirmation, * the meter number and, where applicable, meter readings, * evidence of the period of vacancy, * with a longer vacancy, **evidence of your efforts to let**, * with a landlord's office, where applicable records on the exclusive or pro rata use, * and, where electricity costs are split, a comprehensible **calculation of the share relating to the letting activity**. That keeps it comprehensible later **why the electricity costs were attributed to your letting activity and why they were not passed on to a tenant through the operating cost statement**.