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The article deals with the consumption of fuel and energy resources, including a significant proportion of these resources spent on the organization of electric heating (773.7 million kWh). It was noted that until recently in the reporting of JSC « Russian Railways » there were two different approaches in determining the actual volume of electric energy consumed by electric heating equipment, not equipped with individual metering devices based on the calculation-analytical and calculation-statistical methods. It was found that the results of calculations by both methods have a significant deviation between them (up to 100 %). The purpose of the study is to determine a unified approach that allows to accurately record the consumption of electric energy in these conditions. The characteristic features of each of the applied methods were analyzed, comparative studies on a number of objects of four Railways (October, Sverdlovsk, South Ural, East Siberian), characterized by different climatic characteristics were carried out. At the same time, studies were carried out on the applicability in practice for the regulation of fuel and energy resources of the automated system « Stationary energy » . According to the research results, the value of the deviation of the actual consumption of electric energy from the calculated for both applied methods is shown. A method for determining the actual consumption of electric energy for heating on the basis of a preliminary calculation of the allowable volume consumption of thermal energy with subsequent conversion into electrical energy is proposed and confirmed by tests. The results obtained were adopted when updating the « Methods of analysis and planning of electricity consumption for non-traction needs in JSC « Russian Railways » , approved by the order of JSC « Russian Railways » from 22.08.2018 № 1866p in terms of determining the resource requirements for heating. Based on the results, changes were made to the procedure for filling in the data in the corporate management reporting of EO-10U.