The influence of thermal treatment and dispersed carbon fillers on the thermostability of polyurethane binder is established. The conditions of thermal treatment of thick film composite resistive coatings have been defined to be further used in structures of electric heaters. It was found that the thermostability of resistive coatings based on polyurethane varnish Kontracid D3010 is reached by means of thermal treatment at a temperature of 120°C during 2 hours and is characterized by the completion of a reaction between the hydroxyl and isocyanate groups.