Q1 unaudited Q2 unaudited Q3 unaudited Q4 unaudited Year ended December 31, 2016
SALES REVENUES          
Sales of merchandise and finished goods with excise tax 7,001 6,400 6,751 7,393 27,545
Excise tax (126) (120) (122) (133) (501)
Revenues from sale of merchandise and finished goods, including: 6,875 6,280 6,629 7,260 27,044
Sale of electricity 4,678 4,608 4,847 5,039 19,172
Sale of distribution services 1,433 1,332 1,365 1,464 5,594
Sale of heat 283 119 81 249 732
Sale of energy origin rights 185 (39) 59 156 361
Regulatory system services 137 113 123 140 513
Sale of gas 73 58 59 106 296
Others sale of merchandise and materials 86 89 95 106 376
Revenues from sale of services 128 130 137 133 528
Revenues from LTC compensations 130 123 131 136 520
TOTAL SALES REVENUES 7,133 6,533 6,897 7,529 28,092
 
    Q1 unaudited Q2 unaudited Q3 unaudited Q4 unaudited Year ended December 31, 2015
SALES REVENUES          
Sales of merchandise and finished goods with excise tax 7,375 6,549 6,779 7,269 27,972
Excise tax (117) (130) (130) (134) (511)
Revenues from sale of merchandise and finished goods, including 7,258 6,419 6,649 7,135 27,461
Sale of electricity 4,988 4,540 4,844 4,874 19,246
Sale of distribution services 1,455 1,358 1,395 1,475 5,683
Sale of heat 271 132 90 231 724
Sale of energy origin rights 207 122 56 215 600
Regulatory system services 127 117 117 138 499
Sale of gas 101 35 35 77 248
Others sale of merchandise and materials 109 115 112 125 461
Revenues from sale of services 133 134 124 144 535
Revenues from LTC compensations 162 139 142 103 546
TOTAL SALES REVENUES 7,553 6,692 6,915 7,382 28,542

The decrease in revenues from sale of electricity in 2016, as compared to 2015 is mainly due to lower volumes on the wholesale market and lower average selling price of electricity sold.

The decrease in revenues from sale of energy origin rights is primarily caused by decline in prices of green certficates.

Revenues from LTC compensations are described in note 33.1 of these financial statements.