The article describes the criteria for assessing the methods of accounting for the costs of thermal energy used by housing communities and cooperatives based on the indications of divisors. The most common errors in the current practice of settlements were pointed out, causing the heating costs to be overstated, calculated as a fee for heating 1 m2 of usable space or for a calculation unit of consumption. The aim of the publication is to present the methods of settling individual costs in a multi-room building, which allow for logical and fair division of the costs of heat supplied to the building for the heating of individual premises in accordance with Polish regulations. The principles of accounting for energy costs after the amendment to the Energy Law and the implementation of the provisions of the Regulation of the Minister of Climate and Environment of December 7, 2021 on the conditions for establishing the technical feasibility and profitability of using heat meters, heat cost allocators and water meters for measuring domestic hot water were discussed, as were the conditions for selecting the method of accounting for the purchase costs of heat and the scope of information contained in individual settlements.