This article describes the problems associated with the allocation of heating costs in multi-family build-ings. According to the article, the main source of such problems is the transfer of energy between adjacentapartments as well as energy gains from pipes. Based on the source material, examples of solutionsenabling 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 heatingcosts in multi-family buildings than the approach described in the introduction. The method describedherein is based on the determination of the average internal temperature with the use of special heat costallocators. Having established the so-called average apartment temperatures during a heating season, itis possible to analytically determine the energy required for heating as well as to correct the participationof individual apartments in the total energy consumption of a building.