In the clause problems of economy of housing and communal services, methods of increase of investment appeal of the enterprises of housing and communal services, the business accounting and the taxation of operations on выполе-нию works on capital repair of apartment houses during realization ФЗ № 287-FZ «About fund of assistance are stated housing and communal services reforming». The points of view of the Ministry of Finance, and also regulatory legal acts of Krasnodar territory are considered.