Standardized approaches of regulated organizations and regulators to the justification of doubtful debt costs

Abstract

The article presents the results of a study of the problems that occur when applying the problems of regulated application by regulated organizations in the field of heat supply and regulatory authorities of standardized approaches to substantiating actual expenses under the article “Expenses on doubtful debts” in relation to heat generation facilities. The specifics of the heat supply services market, expressed in the naturally monopolistic position of heat suppliers, are revealed. The key conditions for the successful functioning of regulated organizations have been identified and proposals have been developed to ensure the immutability of long-term regulatory parameters and accuracy in tariff planning, justification and cost calculation. An exhaustive list of documents justifying and confirming the actual expenses of regulated organizations in the field of heat supply under the article “Expenses on doubtful debts”has been developed and proposed. The results of approbation of the corresponding list of documents are presented.