Povzetek

Pomemben del postavk, ki jih javna komunalna podjetja zaračunavajo kupcem, se nanaša na različne dajatve, ki niso njihov prihodek, ampak prihodek občinskih oziroma državnega proračuna. Nekatera javna komunalna podjetja poleg tega zaračunavajo tudi storitve za druga podjetja oziroma režijske obrate občin. Tudi te zaračunane dajatve in storitve niso prihodek komunalnih podjetij, ampak jih je treba izkazovati na kontih obveznosti do občin oziroma iz poslovanja za tuj račun. Zaradi tega pri oblikovanju in knjiženju popravkov vrednosti terjatev v javnih komunalnih podjetjih prihaja do nekaterih posebnosti, ki so predstavljene v prispevku in katerih neupoštevanje se lahko pokaže v bistveno napačnih navedbah v računovodskih izkazih. V prispevku so prikazani tudi nekateri možni načini oblikovanja popravkov vrednosti terjatev v komunalnih podjetjih, najpogostejše napake pri njihovem knjiženju ter možne izboljšave in poenostavitve pri njihovem oblikovanju.

Summary

A substantial part of the items that public utility companies charge to their consumers are associated with environmental taxes. These items, however, are not the revenues of public utility companies, but are a part of the community budget. Furthermore, some of the public utility companies also charge several taxes and services on behalf of other utility companies or communities. Instead of being the revenues of the public utility companies, such taxes and services are likewise revenue of the communities or other utility companies and should be presented as such. The accounting records of receivables write-downs in public utility companies thus differ from those in other companies. If these differences are not accounted for correctly, they result in substantial material errors in the financial statements of the public utility companies. This article also presents some of the possibilities for the formation of correct write-downs of receivables in public utility companies, the most common errors, and several possible associated improvements and simplifications.