§ 74

Unless otherwise agreed, the fiscal year for the accounts mentioned in § 72, nr. 1, 2, 4, and 5, begins on June 1, subject to stk. 2-4.

Stk. 2.The landlord may, with 6 weeks' notice, decide that the accounts will henceforth begin on a different date, subject to stk. 3 and 4. The accounting period during the transition to the new fiscal year must not exceed 18 months.

Stk. 3.For properties where heating is supplied from a collective heating supply system or a natural gas system, and for properties where cooling is supplied from a collective cooling supply system, the consumption accounts must follow the supply system's fiscal year or reading period.

Stk. 4.For properties where water is supplied by a municipality or a waterworks, the fiscal year must be set to correspond to that which the landlord settles with the municipality or waterworks. However, the landlord may decide that the water accounting year should follow the heating accounting year, cf. stk. 1 and 3.