This thesis deals with the balance sheet for heating cost with thermal energy meters.
It consists of seven parts. The first part describes the types of dividers, which are used for dividing the thermal energy. It is a general presentational description. The second part describes the division of the costs of heating, incurred in the production of thermal energy in boiler room divided into variable and fixed costs, types of accounts ( monthly billing, the monthly advance payment according to actual consumption and annual accounts, twelve monthly advance payment and annual accounts) and a schematic view of cost-sharing. There is also shown a schematic representation of the division of fixed and variable costs. The third section presents methods of balance shet of the division of thermal energy, namely presented with four different models of cost division. The fourth section briefly describes the correction factors, which are also an important part at the balance sheet for heating cost. It is a fairer way of sharing costs in relation to the less favorable position of apartments. The fifth part includes rules on the method of distribution and calculation of heating costs in residential and other buildings with several individual parts. In the sixth part presents an actual balance sheet, versed on apartment building, including the boiler room costs, divider's results and finally report on the cost of heat in a given period of time.
In the seventh section there is presented a simple form for the calculation of thermal energy.