The article presents data on the state of total electricity losses and the norms of electricity losses in the electric networks of the Republic of Uzbekistan. The problem of calculating electricity losses has been worrying power engineers for a very long time. Today, there are not enough sources for determining and calculating electricity losses. Due to the complexity of calculating losses and the presence of serious errors, special attention has recently been paid to the development of methods for standardizing electricity losses. Therefore, the topic of analyzing electricity losses in regional electric networks and developing measures to reduce them remains relevant.

The article clarifies the concept of loss as an object of accounting in order to improve the accounting of expenses associated with the supply of electricity, as well as to identify and assess electrical losses, to fully objectively and systematically reflect them in accounting. It is disclosed that the losses in the economic system of the energy supply organization should be understood as the loss of the asset that exists in the organization, and the cost of sales should be understood as the expenses of the organization. When analyzing losses associated with delivery, the scientific basis for dividing them into more detailed direct losses and inefficient costs is given.