heat and electricity tariffsetting is based on a global good practice using rateofreturn methodology every sector heat electricity and gas distribution has high investment needs and therefore attracting capital with a fair return is necessary for example in anre approved transport and internal distribution costs of natural gas at mdl per m as compared with mdl per m in this threefold increase in the costs of transport and internal distribution in the span of four years is significant inflation in the period was only and suggests that in transport and internal distribution costs were set at a level that did not allow for proper cost recovery and an appropriate rate of return