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Heat cost allocators (HCAs) have a high market share in existing buildings, which may cause problems, especially with variable heat cost allocation due to wrong readings from HCAs and/or the method used in the heat cost allocation process. That is why we proposed two easily applicable and clear methods, which may be used with two types of HCAs commonly used in the billing practice. The proposed methods were presented on the example of the actual allocation of variable heating costs for a multi-family building located in Poland, and the results of billing were compared with three other methods of variable heating costs allocation. Owing to the proposed methods, higher (K = 0.5260 for schema A, K = 0.4468 for schema B) values of the correlation coefficient between heating costs and the average indoor temperature were obtained than for the methods commonly used in accounting practice. Additionally, the use of the proposed method allows for the elimination of defective indications of heat cost allocators in the billing process and discrepancies in the indications of HCAs in individual flats, which do not have technical justification and violate the norms of social coexistence.
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