| Summary: | Development of the heating systems, which are the part of engineering infrastructure of the cities and which are necessary for providing comfortable conditions for the cities' activity, is governed by the municipal authorities. Nowadays some requirements, connected with the need of increase in power efficiency are imposed in relation to the heating systems. The actions, aimed on the increase in the efficiency of heating systems, are usually connected with carrying out capital repair and updating of heating systems and the heat-generating equipment. That demands considerable financial resources and that in turn means the need of involvement of an investor. However at the moment investments into the heat-supplying enterprises are not attractive for the investor because of the lack of financial transparency and the mechanism of return of investments. In the article the authors offer the application of the balance method for formation of financial balance of the heat-supplying enterprise, The method will allow to consider the attraction of resources from three different sources and all the directions of expenditure of resources, including the mechanism of rationing of profit of the heat supplier. That guarantees the existence of the transparent mechanism of investments return.
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