Distribution of income and expenditure in the annual statement of accounts be placed all revenue and expenditure of the community of homeowners. The billing is created at the end of a marketing year and is to submit no later than six months after the end of the billing cycle by the caretaker. The annual statement of accounts is legally regulated in the apartment ownership Act. The real estate portal myimmo.de informs the corresponding guidelines. Home ownership is required. In addition to the apartment ownership Act, case law has set details on the form and content of the annual statement of accounts.

The annual statement of accounts is made up of a full settlement and the individual accounts. The distribution of income and expenditure in accordance with the distribution key laid. The installation should be modelled on the corresponding economic plan and for the owners to understand and comprehend. A faulty annual statement of accounts must be challenged before court so that she will be invalidated. The annual statement of accounts includes revenue and expenditure of the Marketing year.

The operating costs include, for example, items such as costs for water, electricity, sewage costs community lighting, street cleaning, waste disposal, yard maintenance, winter maintenance and chimney cleaning. Also, the development of the reserve for maintenance is documented in the annual statement of accounts. In addition to the annual statement of accounts management assets is shown in a property and status report. This consists of liabilities, receivables and provisions for maintenance. In addition, the balances of the bank accounts opened in the community are listed.