THE ISSUANCE OF SHARED EXPENSES INCLUDES:

► Two general statements in pre-printed fields showing all categories of service charges per apartment, the apartment’s service charge in each category, the total service charge for the tenant, and the total service charge for the landlord. For independent heating, the previous and most recent readings of the independent heating unit meter and the difference between them are listed.

► It includes an individual cost statement for each tenant. The statement form contains pre-printed fields for:

  ● Common expenses

  ● Elevator expenses

  ● Heating expenses

  ● Owners expenses

  ● Special expenses

  ● Miscellaneous expenses

  ● Issuance fee

► Tenant’s receipt detailing the breakdown of expenses for the tenant

► A receipt from the owner that itemizes the expenses separately for the owner.