Abstract
The main activity of power grid organizations is the supply of electricity from
producers to consumers. Like any transport, the transmission of electricity is associated
with the loss of resources, in which case the electricity itself is lost. Grid organizations are
legally obliged to compensate for electricity losses by purchasing a certain amount of
electricity. Electricity losses can be in the form of non-consumer consumption, which is not
considered technological losses, as well as losses associated with the theft of electricity, or
in the form of non-contractual consumption. This article contains the procedure for accounting
for electricity losses by power grid organizations.