Tashkent Institute of Finance
Abstract. This article discusses the procedure for accounting for costs associated with the supply of electricity and operating activities by JSC “National Electric Networks of Uzbekistan”, one of the main suppliers of electricity in the Republic of Uzbekistan, and the specifics of their classification. JSC “National Electric Networks of Uzbekistan” is responsible for the supply of electricity in Uzbekistan from producers to suppliers to the final consumers of the joint-stock company “Regional Electric Networks” and its enterprises in the regions. The article describes the procedure for accounting for costs of JSC “National Electric Networks of Uzbekistan”, in particular, the cost of purchase and delivery of electricity (cost) and other costs, provides conclusions and recommendations.
Key words. accounting, accounting transfer, cost, expenses, operating expenses, electricity, current expenses