COMMERCIAL ACCOUNTING FEATURES OF ELECTRICITY AT POWER PLANTS WITH FROM RENEWABLE ENERGY SOURCES
Ukraine completed the development and implementation of 3 network codes, which are in line with the political and economic conclusions of the Council of the European Union on the creation and the introduction of legally binding electrical codes in the European countries.
In this article, one of these codes is considered – the Code of commercial accounting of electric energy.
Financial calculations and receipt of funds from the sale of electric energy on the Wholesale Electricity Market (WEM) in Ukraine are the main results of the activity of economic entities that carry out their activities, realizing the produced electric energy.
The volumes of actually sold electric power stations, in particular, those operating on the basis of renewable energy sources (RES) are determined by the system of commercial accounting of electric energy. The main postulate of the current wholesale market is the full payment for electricity to all producers from renewable sources, which according to the law guarantees a 100% payment.
Currently, the concept of «own needs» in the electric power of the electric energy object, which produces electric energy from RES, is specifically defined. Electricity costs for the own needs of stations at the RES are determined in the consumption of exclusively the finished construction of an object whose composition is specified in the declaration on the readiness of the power station for operation, or its queue. It should be taken into account that the volumes of own needs of the station on the RES are not summed up for all existing ones in the legal entity.
In order to exclude the possibility of falsifying the release of electric energy in the WEM, electricity accounting is arranged not only at the boundary of the station in the place of its connection to external electrical networks, but also in the group of generating electrical machines of the station.
2. Law of Ukraine «On Electricity» [Web resource].
3. Law of Ukraine «On the Electricity Market» [Web resource].
4. National Commission, which carries out state regula-tion in the fields of energy and utilities. Regulation No. 311 of March 14, 2018 «On Approval of the Code of Commercial Accounting for Electricity» [Web resource].
5. National Commission, which carries out state regula-tion in the fields of energy and utilities. Resolution of 04.04.2017 №472 «On Approval of the Procedure for Commercial Account-ing of Electric Energy Produced at Electric Power Projects from Alternative Energy Sources (except for blast furnace and coke oven gases, and with the use of hydropower – only micro, mini and small hydroelectric power stations)» [Web resource].
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