Publication Details
Issue: Vol 9, No 5 (2026)
ISSN: 2576-5973
Abstract
The article develops a four-stage classification system aimed at recognizing electricity losses as an object of accounting and auditing in power grid enterprises. The division of losses into technological-normative, technological-excessive, commercial and organizational-management groups is justified based on their source of origin, detectability and financial consequences.
Keywords
Electricity losses
accounting
audit
classification system
technological losses
commercial losses
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