Value formation for energy transmission services in the Russian Federation is carried out under strict state control, basing on the widespread practice of benchmarking or “best practice” methods. The basis for calculating some of the best indicators is the concept of “unit credit”. (c.u.). Over the past few years, the issue of the “unjustified” application of the CU and the need to review it has been raised several times. The analysis of the current normative documentation has shown that use of different documents allows changing the results of calculation of the basic items of the expenses using c.u. as the basic indicator, for example, the expenses for maintenance service and repair (MRO) regarding a labor payment. This situation arises in the process of transferring the actual labor intensity of maintenance and repair works in c.u. The value of deviation of labor inputs determined by the difference in periodicity and labor intensity leads to significant distortion of result when forming costing and defining the optimum or the most effective values. Thus, these differences can become a tool for manipulation by energy companies when costing making use of benchmarking.