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<!DOCTYPE article PUBLIC "-//NLM//DTD JATS (Z39.96) Journal Publishing DTD v1.3 20210610//EN" "JATS-journalpublishing1-3.dtd">
<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">sudexpert</journal-id><journal-title-group><journal-title xml:lang="ru">Теория и практика судебной экспертизы</journal-title><trans-title-group xml:lang="en"><trans-title>Theory and Practice of Forensic Science</trans-title></trans-title-group></journal-title-group><issn pub-type="ppub">1819-2785</issn><issn pub-type="epub">2587-7275</issn><publisher><publisher-name>The Russian Federal Centre of Forensic Science</publisher-name></publisher></journal-meta><article-meta><article-id custom-type="elpub" pub-id-type="custom">sudexpert-167</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>МЕТОДИКИ, МЕТОДИЧЕСКИЕ РЕКОМЕНДАЦИИ И ИНФОРМАЦИОННЫЕ ПИСЬМА</subject></subj-group></article-categories><title-group><article-title>ОСОБЕННОСТИ ПРОИЗВОДСТВА СУДЕБНОЙ ЭКОНОМИЧЕСКОЙ ЭКСПЕРТИЗЫ ПО УГОЛОВНЫМ ДЕЛАМ, СВЯЗАННЫМ С МОШЕННИЧЕСТВОМ В СФЕРЕ КОММУНАЛЬНЫХ ПЛАТЕЖЕЙ</article-title><trans-title-group xml:lang="en"><trans-title>FORENSIC ACCOUNTING SERVICES PROVIDED IN SUPPORT OF CRIMINAL INVESTIGATIONS OF UTILITIES FRAUD</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Бондарь</surname><given-names>Н. Н.</given-names></name><name name-style="western" xml:lang="en"><surname>Bondar'</surname><given-names>N.</given-names></name></name-alternatives><bio xml:lang="ru"><p>ведущий государственный судебный эксперт отдела судебных экономических экспертиз</p></bio><bio xml:lang="en"><p>Lead forensic examiner</p></bio><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Виноградова</surname><given-names>М. М.</given-names></name><name name-style="western" xml:lang="en"><surname>Vinogradova</surname><given-names>M.</given-names></name></name-alternatives><bio xml:lang="ru"><p>главный государственный судебный эксперт отдела судебных экономических экспертиз  кандидат юридических наук</p></bio><bio xml:lang="en"><p>Master forensic examiner, PhD (Law)</p></bio><xref ref-type="aff" rid="aff-1"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru"><institution>ФБУ РФЦСЭ при Минюсте России</institution><country>Россия</country></aff><aff xml:lang="en"><institution>Department of Forensic Accounting Russian Federal Center of Forensic Science of the Ministry of Justice of the Russian Federation</institution><country>Russian Federation</country></aff></aff-alternatives><pub-date pub-type="collection"><year>2016</year></pub-date><pub-date pub-type="epub"><day>30</day><month>06</month><year>2016</year></pub-date><volume>0</volume><issue>2(42)</issue><fpage>60</fpage><lpage>74</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Бондарь Н.Н., Виноградова М.М., 2016</copyright-statement><copyright-year>2016</copyright-year><copyright-holder xml:lang="ru">Бондарь Н.Н., Виноградова М.М.</copyright-holder><copyright-holder xml:lang="en">Bondar' N., Vinogradova M.</copyright-holder><license xml:lang="ru" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>Данная работа распространяется под лицензией Creative Commons Attribution 4.0.</license-p></license><license xml:lang="en" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://www.tipse.ru/jour/article/view/167">https://www.tipse.ru/jour/article/view/167</self-uri><abstract><p>В статье на примере из экспертной практики, рассмотрены особенности проведения исследования по вопросам, связанным с правильностью начисления коммунальных платежей по услуге «Отопление», оказанной жильцам многоквартирного дома в Московской области. Прокомментированы основные нюансы, относящиеся как к содержанию и методике исследования, так и к составлению заключения эксперта-экономиста.</p></abstract><trans-abstract xml:lang="en"><p>The authors use an example from forensic casework to examine the issues involved in investigating the correctness of outstanding charges in utility bills for heating services provided to the residents of an apartment building in the Moscow region. Some finer points are discussed, in terms of the content and methodology of analysis, as well as writing up of the forensic accountant's report.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>эксперт-экономист</kwd><kwd>коммунальные услуги</kwd><kwd>начисление платежей</kwd><kwd>тарифы</kwd><kwd>услуги ЖКХ</kwd></kwd-group><kwd-group xml:lang="en"><kwd>forensic accountant</kwd><kwd>municipal utilities</kwd><kwd>outstanding charges</kwd><kwd>rates</kwd><kwd>municipal utility services</kwd></kwd-group></article-meta></front><back><ref-list><title>References</title></ref-list><fn-group><fn fn-type="conflict"><p>The authors declare that there are no conflicts of interest present.</p></fn></fn-group></back></article>
