Decree No. 501 / 2005 Coll.
Ordinance on the definition of the costs of the railway operator associated with the operation and provision of the operation, modernisation and development of the railway infrastructure
Valid
Order
Effective from 01.01.2006
Text versions:
01.01.2006
23.12.2005
501
DECLARATION
of 8 December 2005
on the definition of the costs of the railway operator associated with the operation and provision of the operation, modernisation and development of the railway infrastructure
The Ministry of Transport provides pursuant to § 38b of Act No. 77 / 2002 Coll., on the public limited company České dráhy, the state organization of the Railway Infrastructure Administration and amending Act No. 266 / 1994 Coll., on Railways, as amended, and Act No. 77 / 1997 Coll., on the State Company, as amended, as amended, as amended by Act No. 293 / 2004 Coll., for implementation of § 22 paragraph 4:
Subject matter
This decree provides
(a) the definition of the costs associated with the operation of the railway infrastructure and their method of calculation;
(b) the definition of the costs associated with ensuring the operation of the railway infrastructure and the way in which they are calculated;
(c) defining the costs of ensuring the modernisation and development of the railway infrastructure;
(d) documents supporting the cost calculations referred to in (a) to (c);
(e) the definition of reasonable profit.
Basic concepts
For the purposes of this decree:
(a) unit costs - a set of costs to evaluate the work and performance related to the provision of railway infrastructure operability ("the workbook");
(b) the costs associated with the operation of the railway infrastructure - the costs incurred in the activities which provide and serve the railway transport and organise railway transport in accordance with the specific legislation1);
(c) costs associated with the provision of railway infrastructure operability - costs incurred in activities ensuring compliance with the technical conditions of railway infrastructure operability under special legislation2),
(d) costs associated with ensuring the modernisation and development of the railway infrastructure - costs incurred in activities carried out in individual railway infrastructure modernisation and development actions carried out in the budget of the financial resources in force for the year in question and belonging to the rail operator;
(e) overhead - part of the indirect costs of the rail operator assigned to the exercise by the proportion of the wage costs of the employees directly involved in that exercise.
Definition and calculation of costs associated with the operation of the railway infrastructure
(1) The costs associated with the operation of the railway infrastructure are determined by the sum of:
(a) the number of hours worked by the railway operator's staff directly involved in the operation of the railway infrastructure multiplied by the agreed hourly rate of performance. In the hourly rate of employment of employees are included
1. cost of material consumption;
2. the personnel costs of the railway operator's staff directly involved in the operation of the railway infrastructure;
3. other directly attributable, demonstrable and owner and railway operator agreed cost items related to the performance of staff directly involved in the operation of the railway infrastructure, such as uniforms, protective clothing and staff equipment and other costs not included in points 1 and 2;
4. the direction of the railway operator determined for the calendar year by the owner and by the railway operator, the agreed percentage of the wage costs of the staff directly involved in the operation of the railway infrastructure in the calendar year;
(b) and the rail operator has demonstrated the costs incurred for the operation of the railway infrastructure not included in the hourly performance rate referred to in point (a) and related to the immovable property of the rail operator which is directly used for the operation of the railway infrastructure
1. electricity,
2. heat and hot utility water,
3. aqueous and tapered,
4. waste disposal,
5. telecommunications services,
6th depreciation.
(2) The costs of the railway operator related to the provision of services to passengers and transporters, the costs related to the performance of the person driving the railway vehicle and the train crew and the costs related to other undertakings and activities of the railway operator shall not be included in the costs associated with the operation of the railway operator.
Definition of the costs associated with ensuring the operability of the railway infrastructure and their calculation
The costs associated with the operation of the railway infrastructure shall be determined by the sum of:
(a) the costs of the activities necessary to ensure the operability of the railway infrastructure, valued according to the directory, which shall include a description of the individual work to ensure the operability of the railway infrastructure, the unit of measurement for each work and its prices. These costs are collective items
1. the wage costs of staff directly involved in the implementation of the individual work described in the Assembly,
2. other direct costs, such as social security and health insurance, costs of operating construction machinery,
3. the director of the contractor, derived by a percentage of the wage costs of the employees directly involved in the work described in the directory and other direct costs listed in the directory or included in the price of the work of the contractor,
and the use of the material used by the contractor in carrying out the individual work described in the directory at the level shown by the contractor;
(b) the costs of the activities necessary to ensure the operability of the railway infrastructure, which are not listed in the directory and which are demonstrated by the railway operator. These costs are:
1. power consumption,
2. the personnel costs of the railway operator's staff directly providing the railway infrastructure performance;
3. other directly attributable demonstrable costs, such as uniforms, protective clothing and working equipment of staff and other costs not included in points 1 and 2;
4. part of the accounting depreciation of the rail operator's assets used to ensure the railway infrastructure's operational capacity corresponding to the volume of the performance of the activity;
5. the direction of the railway operator determined for the calendar year by the owner and by the railway operator, the agreed percentage of the wage costs of the employees directly involved in ensuring the operability of the railway infrastructure in the calendar year.
Definition of costs related to the modernisation and development of the railway infrastructure
(1) The costs associated with ensuring the modernisation and development of the railway infrastructure are determined from the costs of the activities necessary to ensure the modernisation and development of the railway infrastructure, which are proven to be incurred by the rail operator. These costs are:
(a) power consumption;
(b) personnel costs of railway operator staff directly providing for the modernisation and development of the railway infrastructure;
(c) other directly attributable demonstrable costs, such as protective clothing and staff equipment and other costs not included in points (a) and (b);
(d) the direction of the railway operator determined for the calendar year by the owner and by the railway operator of the agreed amount of the percentage of the wage costs of the staff directly involved in ensuring the modernisation and development of the railway infrastructure in the calendar year.
(2) The costs of ensuring the modernisation and development of the railway infrastructure must be reported for each action on the basis of the budget of the financial resources applicable for the calendar year in question.
(3) The conditions for the granting of compensation for the modernisation and development of the railway infrastructure, including the plan for individual actions and the material content of the required activities, shall be determined by the provider of funding for each calendar year in accordance with the approved annual plan for the modernisation and development of the railway infrastructure.
Documents proving the calculation of the costs of operating the railway infrastructure, ensuring its operability, modernisation and development
(1) The document for the calculation of the costs of operating the railway infrastructure is a statement of the hours actually worked by the railway operator's staff valued at the agreed hourly rates and the railway operator's analytical accounts, to which the accounting cases referred to in § 3 (1) (b) have been accounted for in accordance with the specific legislationm3.
(2) The documentation for calculating the cost of ensuring the operation of the railway infrastructure shall be a statement of the performance carried out by the department, where the performance has been performed by the railway operator, or measured by the agreed prices in the event of a reclassification, where the performance has been carried out by a third party, and of the sets of analytical accounts of the railway operator to which the accounting cases referred to in § 4 (b) have been entered in accordance with the specific legislationm3.
(3) A statement of the activities carried out in the various modernisation and development actions is a proof of the cost of ensuring the modernisation and development of the railway infrastructure.
(4) Part of the monthly accounting of the costs of operating, ensuring operability and ensuring the modernisation and development of the railway infrastructure by the railway operator is in accordance with the specific legislation3), 4) the documents referred to in paragraphs 1 to 3.
Definition of reasonable profit
The reasonable profit of the railway operator for the activities of the railway infrastructure operation and its operation shall be set at a maximum of 9% of the costs referred to in paragraphs 3 and 4, which are realised by the rail operator's own capacity. The level of profit shall be determined for each year by a contract between the railway owner and the railway operator.
Repeal
Decree No. 44 / 2003 Coll., on the definition of the costs associated with the operation of the railway infrastructure, is hereby repealed.
Efficacy
This Decree shall take effect on 1 January 2006.
Minister:
Ing. Šimonovský v. r.
1) Sections 3, 10, 13 and 14 of Decree No. 173 / 1995 Coll., which is issued by the Railway Regulations, as amended by Decree No. 174 / 2000 Coll.
2) Sections 25 and 26 of Decree No. 177 / 1995 Coll., which issues the construction and technical rules of the runways, as amended by Decree No. 242 / 1996 Coll. and Decree No. 174 / 2000 Coll.
3) Act No. 563 / 1991 Coll., on Accounting, as amended.
4) Act No. 235 / 2004 Coll., on Value Added Tax, as amended.
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Regulation Information
| Citation | Decree No. 501 / 2005 Coll., on the definition of the costs of the railway operator associated with the operation and provision of the operation, modernisation and development of the railway infrastructure |
|---|---|
| Regulation Type | Order |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 23.12.2005 |
|---|---|
| Effective from | 01.01.2006 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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