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accounting
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BGB 556a. 2 If the parties to the contract have agreed otherwise , the lessor may by declaration in text form specify that the operating costs may in future , contrary to the agreement reached , be apportioned in whole or in part according to a criterion that takes into account the recorded differing consumption or the recorded differing causation . The declaration may only be made prior to commencement of an accounting period . If the costs have previously been included in the rent , the rent is to be reduced accordingly .
BGB 740. 2 The retiring partner may at the end of each business year demand accounting for transactions terminated in the meanwhile , disbursement of the amount due to him and information on the status of transactions still in progress .
BGB 1840. 3 The account is to be rendered annually . The accounting year is laid down by the family court .
BGB 1843. 1 The family court must examine the account from an accounting point of view and objectively and , to the extent that this is necessary , arrange for its correction and supplementation .