Björn Vrooman Jun 6, 2023:

Hello Hermien Can only give a short reply rn:
I have never (and I mean never) seen Leistungsverzeichnis abbreviated as LEV, and certainly not in this context; "b." typically means "bei."

Also, I'm very confused. You said: "On a bill from a landlord to a tentant." What country are we talking about?

As for Germany:
"Nicht umlagefähige Nebenkosten
Eine Reihe an Nebenkosten sind laut Betriebskostenverordnung (BetrKV) nicht auf Ihre Mieter umlegbar. Das Problem:...Um das zu vermeiden, zeigen wir Ihnen, welche Nebenkosten als Vermieter nicht umlagefähig sind."
https://www.kampmeyer.com/blog/ratgeber/nicht-umlagefaehige-...

What exactly is your customer trying to do?

Best

Hermien Desaivre (asker) Jun 6, 2023:

On second thought If this is listed on a bill among "non-apportionable costs", with the total cost for this line EUR xxx.xx and the apportioned cost for the tenant EUR 0.00 - would it not make more sense that this was non-participation in offered services, as Sam said?

Hermien Desaivre (asker) Jun 6, 2023:

Clarification Thank you everyone for the quick responses. I have to apologise that the context may not have been clear - the post was made hurriedly just before I lost electricity and I only saw this morning that it is unnecessarily confusing.
It is in fact two columns and should look like this:
Nicht umlagefähige Kosten
Column1: Abrechnungsposition – Column 2: Umlageschlüssel
The columns are separated below by a "–":
Bankspesen – Wohnfläche
Verwaltergebühr – Anz. Whg.
Nichtteilnahme LEV – b. Nichtteilnahme LEV
Anwaltskosten – Wohnfläche
Sonstige Kosten – Wohnfläche
Haftpflichtversicherung Beirat – Wohnfläche
Instandhaltung – Wohnfläche
Entnahme Rücklage – Wohnfläche
Kosten Sondereigentum – Kosten Sondereigentum
Zwischensumme

I am sorry for the confusion and hope I did not waste your time. It seems to me that Johanna's answer is the fitting one here.