A detailed analysis of the results of the financial and economic activity of the enterprise ULutskteploF for 2003 showed that revenues from the sale of centralized heat supply services do not cover the enterprise's expenses. This was reported by the head of the enterprise ULutskteploF, Anatoliy Luchko. Thus, during 2003 the enterprise sold services worth UAH 40,874 thousand, the costs of production, transportation and sale of heat energy amounted to UAH 41,013 thousand, consumers paid UAH 38,590 thousand for the services provided, or 94 percent. That is, the current tariffs for services in 2003 did not ensure that the enterprise recovered their cost. In particular, the tariffs for the population reimbursed only 87.0% of their cost. At the same time, the enterprise did not receive the standard profit in the amount of UAH 1.42 million. With its consumers, by the end of 2003 the enterprise carried out settlements for heat supply services at the tariffs approved in May 1999. During this period, prices for energy resources increased significantly, in particular for gas transportation by 1.25 times, electricity - 1.6 times, water and wastewater - 2-3.5 times. At the same time, the minimum wage also increased from UAH 74 to UAH 205 (2.77 times), the inflation index was 161.6 percent. Therefore, from January 1, 2004, the enterprise ULutskteploF introduced a two-tier tariff for heat supply services. The old tariff for central heating services was UAH 0.77 per 1 sq. m. According to the new calculations, in summer it will be UAH 0.56 per 1 sq. m., and in winter - UAH 1.16 per 1 sq. m. Previously, the population paid for heating according to a year-round tariff that was introduced more than 30 years ago. And many consumers are dissatisfied that in summer, when the heating system is turned off, they must pay for the heating service at the same tariff as in winter. Of course, expenses in winter significantly exceed expenses in the summer period, approximately in the ratio of 67.5/32.5. Therefore, the enterprise proposes to introduce differentiated winter and summer tariffs for the centralized heating service for the population, reflecting the actual expenses of the enterprise during the heating and non-heating periods. In turn, this will enable most low-income families to receive state assistance in the form of subsidies. In 2003, the level of payment by the population for services was 93.0 percent, so the enterprise received UAH 1.93 million less and was unable to fully pay for energy carriers and introduce the planned energy-saving technologies. Specifically, investments in more efficient equipment allow reducing the cost of services and curbing tariff growth in the future. In the structure of the enterprise's consumers, the population accounts for 74%. And it is precisely this category that is the largest debtor: as of 01.01.2004, the population owed the enterprise UAH 8.06 million (or 80% of the enterprise's entire debt). Today, Lutsk residents have the opportunity to restructure debts that arose as of 01.07.2003 in accordance with the Law of Ukraine "On Restructuring of Debt for Apartment Fees for Housing and Communal Services, Consumed Gas and Electricity." In November - December, 3,857 debt restructuring agreements were concluded for a total amount of UAH 4.27 million. During this time, according to the agreements, debts worth UAH 216.4 thousand were repaid. However, 7,376 apartment tenants did not conclude restructuring agreements. The management of the enterprise believes that the restructuring of the population's debts for a period of up to five years does not fully resolve the issue of the enterprise repaying debts for energy resources, since the current legislation of Ukraine did not give the enterprise the right to restructure its own debts for gas and electricity for the same period.