This article describes the problems associated with the allocation of heating costs in multi-family buildings. According to the article, the main source of such problems is the transfer of energy between adjacent apartments as well as energy gains from pipes. Based on the source material, examples of solutions enabling the assessment of energy transfer between adjacent apartments were described. The aim of the article is to present a different method of correcting errors in the allocation of heating costs in multi -family buildings than the approach described in the introduction. The method described herein is based on the determination Of the average internal temperature with the use of special heat cost allocators. Having established the so-called average apartment temperatures during a heating season, it is possible to analytically determine the energy required for heating as well as to correct the participation of individual apartments in the total energy consumption of a building. (C) 2017 Elsevier B.V. All rights reserved.