FIELD: power engineering; transport, aviation and space engineering where generation of cold and heat is required. SUBSTANCE: proposed method consists in generation of cold and heat in ecologically pure gas- operated refrigerating plant through multi-stage expansion, heating, compression and cooling of cooling agent of main reverse thermal cycle working in closed circuit and generation of additional cold by means of auxiliary reverse thermal cycle working in closed or open circuit; operation in main cycle is ensure by operation of turbine-expander of auxiliary reverse thermal cycle; stage heating of cooling agent of main reverse thermal cycle between expansion stages is effected by removal of heat from cold source; stage cooling of cooling agent between compression stages of main reverse thermal cycle is effected by partial removal of heat to hot source and partially, at temperatures below hot source temperature, by removal of heat from cooling agent of main reverse thermal cycle to cooling agent of auxiliary reverse thermal cycle due to additional cold generated in auxiliary cycle. At two-stage expansion and compression, refrigerating factor in first approximation increases from εin== q2in/1c.in to 
; heat factor 
increases respectively; three-stage expansion and compression, refrigerating factor increases from εin= q2ic/1c.in to 
and heating factor 
increases respectively. These factors increase at rise of value "n". EFFECT: enhanced efficiency. 3 cl, 4 dwg
