Fuel and lubricants. What refers to the fuel lision list of fuel lubricants

06.03.2018

The fuel and lubricants are "fuel and lubricants", various products made of oil. These products refer to the varieties of industrial, so their implementation is carried out exclusively by specialized companies.

Production of everything that relates to fuel and lubricants occurs in strict accordance with the adopted standards and requirements. Therefore, each party must be accompanied by documentation with the results of laboratory studies confirming its quality.

Today is quite simple. In general, the concept of fuel and lubricants includes an extensive list of oil refining products used as:

• Fuel - gasoline, diesel, kerosene, passing petroleum gas.
• Lubricants- Oils for motors and transmissions, as well as plastic substances.
• Technical fluids- Tosol, antifreeze, brake fluid, and so on.

Fuel and lubricants - products obtained as a result of oil distillation

Fuel Types related to fuel

So, from everything that relates to fuel and lubricants, most of the fuel will dwell on its types.

• Petrol. Provides internal combustion engines. It is distinguished by quick flammability, which in the mechanisms is performed in a compulsory manner. When choosing the desired fuel should be guided by such characteristics as the composition, an octane number (affecting detonation stability), the pressure of vapors, etc.
• Kerosene. Initially performed the lighting function. But the presence of special characteristics made it the main component of rocket fuel. This is a high evaporation rate and heat of combustion, good tolerance of low temperatures, reducing friction between the details. Given the last property, it is often used as lubricant.
• Diesel fuel. The main varieties are low viscosity and highly viscous fuel. The first is used for freight transport and other high-speed technology. Second - for low-robust engines, such as industrial equipment, tractors, etc. Available, low explosion hazard and high efficiency make it one of the most sought-after.

Natural gas in a liquid state, also used to refuel the car, is not a product of oil refining. Therefore, according to the adopted standards, it does not apply to fuels.

Three main types of fuel related to fuel

Lubricating oils as a variety of fuel

What does fuel and goods mean when it comes to oils? This petroleum product is an integral element of any mechanism, since its main task is to reduce friction between parts of machines and their wear protection. By consistency, lubricants are divided into:

• Semi-liquid.
• Plastic.
• Solid.

Their quality depends on the presence of additives - additional substances that improve operational characteristics. Additives can improve both one and several indicators immediately. There are, for example, anti-wear or detergents that protect spare parts from the layering of deposits.

Features of the composition of additives to engine oil

By the method of manufacturing oil are divided into:

• Synthetic.
• Mineral.
• Semi-synthetic.

The latter are symbiosis obtained by artificially with natural refineries.

To immediately become understandable when looking at any packaging of fuel, which it is, each product has its markings. It is determined for what purpose it is intended. These indicators include quality, viscosity, presence of additives, compliance with a certain time of the year.

Varieties of fuel and fuel from tubes with lubricant to barrels with fuel

In this article, we lit that such a fuel and abbreviation were deciphered by the abbreviation and told, for which these or other products apply. The information provided will be sufficient as an introductory material.

To learn more about what fuel and lubricants are and which of them are best suited for their goals, contact the Ammox specialists.

Introduction

1 Concept of fuel

2. Documentary registration of operations with fuels

3. State registration of persons engaged in operations with fuel

Conclusion

Bibliographic list

Introduction

A few years ago, the trade in fuel and lubricants (fuels) was distributed in the sphere of a rather narrow circle of enterprises and organizations. However, at present, by virtue of its almost 100 percent liquidity and high profitability, this type of business activity has become one of the most popular. A lot of enterprises and organizations that have never been involved in the Faf Commerce have never been involved in this process. Therefore, many organizations have issues related to the peculiarities of legal regulation and taxation of activities for the production and implementation of fuel.

1 Concept of fuel

As follows from regulatory and legal acts operating in the field of petroleum products, including:

The Order of the Ministry of Power Energy of Russia of September 25, 1995 N 194 "On the implementation of the leading document" Rules for the delivery of petroleum products on the tank farm, gas stations and warehouses of fuel on the discretion of the main oil products ";

Instructions on the procedure for entering, storing, leave and accounting oil and petroleum products on tank farms, bulk points and gas station stations of the USSR State Systems Systems, approved by the USSR State Survey Product on August 15, 1985 N 06/21-8-446, to fuel and lubricants, as a rule These are different oil refining products.

Thus, the fuel and lubricants include gasoline of various brands (depending on the octane number), automotive oil, toosol, diesel fuel.

However, it should be noted that not all types of fuel used currently in road transport can be attributed to fuel and lubricant materials. For example, natural gas, also implemented by a number of autogas-plating stations (AGZS) of Moscow as fuel for cars, according to the name and definition data in Art. 2 of the Federal Law of March 31, 1999 N 69-FZ "On Gas supply in the Russian Federation" does not apply to fuels.

Accounting for operations for implementation and (or) the acquisition of natural gas as fuel is slightly different from the accounting register of petroleum products. The exceptions are separate issues related to the taxation of petroleum products, including the accrual and payment of excise taxes, which will be described in more detail below.

The scope of oil and petroleum products is currently extremely wide. Oil and petroleum products are used as fuel (in all areas of the economy) or lubricants in enterprises providing services for repair and maintenance of motor vehicles.

If separately focus on accounting and taxation of fuel and lubricants as fuel for motor vehicles, then it should be noted that, as a rule, the GSM is acquired for cash pays for cars.

At the same time, in some cases, major motor transport enterprises can conclude with organizations carrying out the sale of petroleum products, long-term contracts for the wholesale fuel implementation. Such contracts are actually executed by refueling the transport of this automotive enterprise at gas stations (gas stations) of the seller of petroleum products on special coupons, upon presentation of maps or other documents that are equivalent to a predetermined number of fuel. Calculations between buyers and fuel sellers are usually produced non-cash.

The existing regulatory and legal acts are allowed to carry out cash settlements between banknotes in cash. But according to paragraph 1 of the instructions of the Central Bank of the Russian Federation dated November 14, 2001, N 1050-y and joint letter of the Ministry of Actural Science of Russia and the Central Bank of the Russian Federation dated July 1, 2002 N 24-2-02 / 252, dated July 2, 2002 N 85- T their limit is limited to 60 thousand. One contract.

At the same time, as well as in cash calculations with the population, the use of cash registers. This requirement is established by paragraph 1 of Art. 2 of the Federal Law of May 22, 2003 N 54-FZ "On the use of cash registers in cash settlements and (or) settlements using payment cards."

To sell fuel through gas stations located on the territory of any enterprises and not providing for the implementation of the fuel and goods facilities, some features are characterized. They will be associated primarily with the use of (non-use) of cash registers.

In such situations, the fuel payment often occurs according to non-cash payments or otherwise in a similar way that allows the seller organization to conduct analytical accounting of fuel leave by various divisions (or other industrial units) of the buyer.

2. Documentary registration of operations with fuels

As follows from the Regulation on the Ministry of Industry and Energy of the Russian Federation, approved by the Decree of the Government of the Russian Federation of June 16, 2004 N 284, this ministry carries out the regulatory and legal regulation of all issues related to the fuel and energy complex.

Fuel and lubricants are often supplied by pipelines, so the main features of their accounting are primarily associated with their transportation and finding in tanks and (or) directly in the system of pipelines (residues).

Requirements for the organization and procedure for accepting oil products for oil products, gas stations and warehouses GSM are established by the rules approved by the Order of the Ministry of Health of Russia of September 25, 1995 N 194 (hereinafter referred to as the rules), as well as the RD Guideline 153-39.2-080-01 The rules for the technical operation of gas stations, "approved by the Order of the Ministry of Energy of Russia dated August 1, 2001 N 229 (with amended on June 17, 2003).

At the same time, issues of oil accounting and petroleum products are governed by the provisions of the Instructions on the procedure for admission, storage, leave and accounting of oil and oil products on refunds, filling points and gas station stations of the USSR State Audit Product, approved by the USSR State Outline August 15, 1985 N 06 / 21-8-446 ( Next - instructions), in a part that does not contradict the above documents. It is in the instructions that the issues of quantitative accounting of petroleum products carried out in the current mode are disclosed in detail.

Quantitative accounting for gas stations, according to claim 1.1 of the instructions, is carried out in liters, quantifying depending on the density of a petroleum product simultaneously with a change in the ambient temperature.

When organizing the accounting of petroleum products on the gas station, the following is determined:

Order (system) of the organization of oil rods, the elements of which are shown below, including document flow and the frequency of inventory;

Materially responsible persons from the number of staff of gas station;

Persons engaged in the organization, order and correctness of accounting in the enterprise and acting as representatives from the organization when checking accounting with a transport (supplying) organization (the procedure for monitoring quantitative accounting for gas stations and fuel warehouses will be disclosed below);

The composition of the Inventory Commission;

Units of operational accounting of petroleum products in volume (in liters) and by mass (in kilograms).

Accounting for petroleum products on gas stations is carried out by aggregate:

Presence in tanks (the number of petroleum products for each tank and total oil products of each brand takes into account);

Presence in technological pipelines;

Results of vacation through fuel-, oil development columns.

The mass of petroleum products is determined as follows:

With a massive measurement method - in terms of its volume and density under the same conditions or conditions given to the same (temperature and pressure);

With a mass method - is measured in a container and vehicles by weighing on scales;

With a volumetric method, only the volume of petroleum products is measured. This method is part of volumetric mass and is applied to the gas station for the accounting of petroleum products;

With a hydrostatic method - as a product of the difference in the pressure of the product column (at the beginning and end of the product operation) and the middle area of \u200b\u200bthe section of the tank, from which the product divided into acceleration of gravity is released.

The admission of petroleum products on gas stations and warehouses GSM can be carried out in the following ways:

By draining petroleum products into gas station tanks:

from railway tanks;

when delivered in tank trucks;

on pipelines.

In the commercial overheads, designed in the case of delivery in tanks, shipment indicators are affixed by supplier manufacturers:

Accurate name of petroleum products on brands;

Temperature, density and volume of petroleum products at the time of shipment;

Mass of petroleum products.

When applying the volume mass method at the time of acceptance of petroleum products, the volume and density of the product are measured at the same or given to the same conditions (temperature and pressure).

The volume of petroleum products is determined from the gradio tables on the measured level in the tanks, railway tanks, the tanks of the vessel or the full capacity of the specified containers. The volume can also be measured by a fluid meter.

The density of petroleum products in tanks and vehicles is determined in accordance with GOST 3900-85 "Oil and petroleum products. Methods for determining the density" for samples selected in accordance with GOST 2517-85.

The number of petroleum products in units of mass during reception is determined by the formula:

Mput. \u003d PS. x Vost.,

where the MPOS. - mass of petroleum products;

Victory. - volume of petroleum products at a temperature measurement temperature (cubic meters);

PS - Density of petroleum products at a temperature measurement temperature at the time of reception of petroleum products (kg / cubic meters).

The costs of fuel and lubricants and their recognition in tax accounting - the sick question for the accountants of most organizations.

Accounting for fuel and lubrication costs

The costs of fuel and lubricants and their recognition in tax accounting - the sick question for the accountants of most organizations. In what sizes and on what basis it is possible to reduce the database for income tax on these expenses, tells L.P. Fomicheva, tax consultant and fees. In terms of automation, the material was prepared by A.L. Bilyalova (InfoTEK Group Company)

• fuel (gasoline, diesel fuel, liquefied petroleum gas, compressed natural gas);
• lubricants (motor, transmission and special oils, plastic lubricants);
• special fluids (brake and cooling).

An organization with ownership, lease or granted cars and using them in their activities to extract income can be attributed to the cost of gas supply. But not everything is as simple as it seems.

We need norms

Currently, accounting regulatory documents do not establish marginal norms to attribute the cost of expenses related to the use of fuel under the operation of cars. The only condition for the write-off of fuel and securities to the cost is the availability of documents confirming the fact of their use in the production process.

When calculating taxable profits, you need to be guided by the head of 25 Tax Code of the Russian Federation. The costs of the maintenance of the service transport, which include the cost of acquiring fuel and gas access, belong to other expenses related to production and implementation (sub. 11, 1 Art. 264 and sub. 2, paragraph 1 of Art. 253 of the Tax Code of the Russian Federation). The Tax Code of the Russian Federation does not limit the cost of maintaining official transport by any norms, therefore, for tax purposes, it is planned to write off the costs of fuel and lubricants on actual costs. However, they must be documented and economically justified (paragraph 1 of Art. 252 of the Tax Code of the Russian Federation).

According to the Ministry of Finance of Russia, set forth in the letter from 03/15/2005 No. 03-03-02-04 / 1/67, the cost of acquiring fuel and lubricants within the norms defined in the technical documentation for the vehicle can be recognized for tax purposes when complying with the requirements established mentioned above paragraph 1 of Article 252 of the Tax Code of the Russian Federation. UMNS of Russia in Moscow in a letter dated 09/23/2002 No. 26-12 / 44873 expressed a similar opinion.

The requirement of validity obliges the organization to develop and approve its own fuel consumption rates, lubricants and special liquids for its transport, which is used for production activities, taking into account its technological features. Such norms the organization develops to control the consumption of fuel and maintenance, maintenance and repair of automotive equipment.

The organization may proceed from the technical characteristics of a particular car, the time of year, the established statistics, acts of control measurements of fuel consumption and lubricants for mileage kilometers compiled by representatives of organizations or specialists of the auto service on its instruction, etc. can be considered when they are developed downtime Traffic jams, seasonal fluctuations in fuel consumption and other corrective coefficients. The norms are developed, as a rule, the technical services of the organization itself. The procedure for calculating the expenditure of the FUGS is an element of the organization's accounting policy.

They are approved by order of the head of the organization. With the order you should familiarize all drivers of vehicles. The absence in the organization of approved norms can lead to abuses by drivers, and, consequently, to unjustified additional costs.

Actually, these norms are used as economically sounded for accounting purposes for the write-off of fuel and lubricants and for tax purposes when calculating income tax.

When developing these norms, the organization may use fuel consumption standards and lubricants on road transport, approved by the Ministry of Transport of Russia dated April 29, 2003 (Governing document No. P3112194-0366-03 agreed with the head of the Department of Material and Technical and Social Security of Russia and applied from July 1 2003). The document shows the values \u200b\u200bof the basic fuel consumption standards for automotive rolling stock, fuel consumption standards for the operation of special equipment installed on vehicles, and the methods of their use, as well as standards for lubricating oils.

Fuel consumption standards are set for each brand and modification of the operated cars and correspond to certain working conditions of the automotive transport. Fuel consumption for garage and other economic needs (technical inspections, adjustment work, the host of parts of engines and vehicles after repair, etc.) is not included in the norm and is set separately.

Features of the operation of cars related to road transport, climatic and other factors are taken into account by applying the basic standards of correction coefficients. These coefficients are set as a percentage of increasing or reducing the source value of the norm. If you need to use at the same time a few premiums, the fuel consumption rate is set to the amount or difference of these allowances.

The guideling document also established the expenditure rate of lubricants per 100 liters of total fuel consumption calculated on the standards for this car. Consumption rates of oils are installed in liters per 100 liters of fuel consumption, lubrication consumption rates - respectively in kilograms per 100 liters of fuel consumption. Here, too, there are correction coefficients depending on the operating conditions of the machine. Consumption of brake and cooling liquids is determined in quantities of refueling for one automobile transport.

Does it be necessary to apply the norms established by the Ministry of Transport of Russia as the only possible? Not. The Ministry of Transport of Russia under Article 4 of the Tax Code of the Russian Federation is not entitled to develop any regulations for tax purposes. The norms approved by the Ministry of Transport of Russia are not an order and have not been registered in the Ministry of Justice of Russia as a regulatory legal act, mandatory for the use of organizations throughout the Russian Federation. Given all these circumstances, it can be said that, despite the name "Guiding Document", as well as that he agreed with the Ministry of Education and Science of Russia, the basic norms of fuel consumption and lubricants on road transport are only a recommendation.

But the likelihood that the tax authorities will still be focused on checking these standards agreed with their department, high enough. After all, if the cost of the organization for the acquisition of fuel and goods is significantly higher than the norms established by the Ministry of Transport of Russia, their economic substantiation may cause doubt tax authorities. And this is logical: the norms of the Ministry of Transport of Russia are well thought out and quite reasonable. And although they were not developed for tax accounting, can be used in court and seem to be a convincing argument for judges.

Therefore, organizations need to be ready to substantiate the reasons for the deviations of the norms applied by it for the write-off of the fuel and lubricants on the costs of Russia approved by the Ministry of Transport Russia.

Accounting for fuel and lubricants (part 2): Travel sheets

The acquisition of fuel and lubricants still do not indicate their actual consumption for the car used for official purposes. This is confirmed by the fact that the fuel was spent in production purposes, is a waylist, which is the basis for the write-off of the fuel and goods in the cost of the cost. This is confirmed by the tax authorities (the letter of UMNS in Moscow of April 30, 2004 No. 26-12 / 31459) and Rosstat (Letter of the Federal State Statistics Service of 03.02.2005 No. IU-09-22 / 257 on travel sheets)

In the track sheet, the speedometer testimony and fuel flow indicators are made, indicate the exact route of the following, confirming the production nature of transportation costs.

Primary documents can be taken to account if they are composed of a unified form (clause 2 of Article 9 of the Federal Law of 21.11.1996 No. 129-FZ "On Accounting").

Resolution of the State Statistics Committee of Russia of November 28, 1997 No. 78, the following forms of primary documentation were approved for accounting for vehicles:

1. journal of travel sheets (form number 8);
2. travel sheet of a passenger car (form number 3);
3. travel sheet of a special car (form number 3 (special));
4. travel sheet of a passenger taxi (form number 4);
5. travel sheet of a truck (form No. 4-C, form No. 4-P);
6. travel sheet of the bus (form number 6);
7. travel sheet of the bus of non-commodity (form number 6 (special));
8. commodity overhead (form No. 1-T).

Since most organizations operate service passenger cars or trucks, they use way sheets for these machines.

The travel sheet of the cargo car (Form No. 4-C or No. 4-P) is the main primary document for the payment for the carriage of goods, write-off fuel on the costs of the usual activities, salary accrual by the driver, and also confirms the production nature of the costs. When transporting cargo cargo, travel sheets of forms No. 4-C and No. 4-P are issued to the driver with the commodity and transport invoice.

Form No. 4-C (piecework) is applied, provided you pay for the work of the car by piece of rates.

Form No. 4-P (time) applies, provided that the car's work is paid at a time-free tariff and is designed for simultaneous transportation of goods to two customers within one working day (shift) of the driver.

The tearless passages of the track sheet forms No. 4-C and No. 4-P are filled by the Customer and serve as a basis for presentation by the organization-owner of the account of the Customer's account. The account is attached to the corresponding tear-off coupon.

In the travel sheet, which remains in the organization - the owner of the vehicle, is repeated identical records about the time of the car from the customer. If the loads are transported by a car running on time-free payment, then the commercial overhead numbers fit into the way leaf and one instance of these overheads is attached. Travel sheets are stored in accounting documents together with commodity and transport documents for simultaneous verification.

The travel sheet of the service passenger car (Form No. 3) serves as the main primary document for the write-off of fuel and lubricants on the costs associated with the management of the organization.

The journal of traveling of travel sheets (form No. 8) is applied by the organization to register the driver issued by travel sheets and passed after the processing of travel sheets in the accounting department.

All travel sheets are discharged in one copy and store five years.

The track leaf issues the driver of the dispatcher or other authorized to produce it to the Flight Worker. But in small organizations, this can be a driver or another employee who is appointed by the order of the head of the organization.

In the track sheet, the sequence number, the date of issue, stamp and printing of the organization belong to the car must be launched.

The track list is valid only for one day or shift. For a longer period, it is issued only in case of a business trip when the driver performs the task for more than one day (shift).

The route of transportation or service orders is recorded on all vehicle retention points in the restrainist itself.

Responsibility for the proper design of the travel sheet is the leaders of the organization and persons responsible for operating cars and participating in the filling of the document. This is once stressed in the already mentioned letter of the Federal State Statistics Service (Rosstat) from 03.02.2005 No. IU-09-22 / 257 "On travel sheets". It also said, all details must be filled in unified forms. Employees who fill and signatories are responsible for the accuracy of the data contained in them.

If the track sheet is filled with violations, it gives the testing authorities to exclude the cost of fuel from expenses.

An accountant that takes into account the fuel and lubricants, especially should be interested in the right front part of the waybill. Consider it on the example of the passenger car (form No. 3).

The testimony of the speedometer at the beginning of the day of work (count next to the signature of the resolution departure) must coincide with the speedometer readings at the end of the previous day of the car (graph - when returning to the garage). And the difference between the testimony of the speedometer for the current day of work must correspond to the total number of kilometers traveled per day indicated on the reverse side.

Filling the section "Fuel Movement" is made in full in full on all details, based on the actual costs and instrument indicators.

The residue of fuel in the tank is fixed on the top and end of the shift. Calculation of the consumption is indicated by the standards approved in the organization for this machine. Compared with this norm, the actual flow rate, savings or reservoir in relation to the norm indicates.

To determine the normative consumption of flammable per shift, you need to multiply the car's mileage for the working day in kilometers to the gasoline consumption rate in liters per 100 km of run, and the resulting result is divided by 100.

To determine the actual consumption of fuel per shift to its residue in the car's tank at the start of the change, the amount of fuel, seasoned to the car tank during the shift, and from this amount, make out the residue of gasoline in the car's tank at the end of the shift.

On the back of the sheet, the destination is indicated, the departure time and return of the car, as well as the number of kilometers traveled. These indicators are the most important, they serve as a basis for the inclusion of the cost of consumed fuel to expenses and confirm, with what operations it was associated with the use of the machine (obtaining values \u200b\u200bfrom suppliers, delivery to buyers, etc.).

The lower part of the running side of the track leaf is important for driver payroll.

In conclusion, a few words about whether travel sheets should be filled only for drivers.

Sometimes this conclusion is made from the text of the Resolution of the State Statistics Committee of Russia of November 28, 1997 No. 78 (hereinafter referred to as Decree No. 78) and the forms of sheets themselves. And they make the following conclusion - if the driver's position is not provided if the position of the organization is not provided, then there is no obligation to arrange the appropriate document. In the view of the author, this is incorrect, the driver is a function, and not just a position. It is important that the organization's official machine is operated, and who manages it - the matter of the organization. For example, a service machine can drive director, manager, and costs will also be taken into account only on the basis of a travel sheet. In addition, in the absence of this document in the way of an employee who actually performs the driver's functions, a problem with the employees of the auto inspection may arise.

Formally, travel sheets discharge organizations. This is said in Resolution No. 78. Entrepreneurs for formal features to fill in the travel sheet should not be, since under Article 11 of the Tax Code of the Russian Federation are individuals. But they use transport for production purposes. And MNS of Russia in a letter dated 10.27.2004 No. 04-3-01 / [Email Protected] Updated the fact that travel sheets must be used.

Accounting for fuel and lubricants (part 3): Accounting

The cost of acquiring fuel and lubricants are related to the service of the transportation process and relate to expenses on the usual activities for the "Material cost" element (clause 7, 8 PBU 10/99 "organization expenses"). The expenses include the sum of all the actual costs of the organization (paragraph 6 of PBU 10/99)

The accounting of the organization leads the quantitative summion of fuel and lubricants and special fluids. Refilling of vehicles is made at gas stations for cash or in cash transactions on coupons or special cards.

Not touching the specifics of the formation of the initial cost of fuel and admission of VAT, let's say that an accountant on the basis of primary documents (advance reports, invoices, etc.) comes in accordance with brands, quantity and cost. The fuel and lubricants are taken into account in the account 10 "Materials" subaccount 3 "fuel". This is provided for by the plan of accounts (approved by the Order of the Ministry of Finance of Russia of 31.10.2000 No. 94n).

• "GSM in warehouses (gasoline, diesel fuel, gas, oil, etc.)";
• "Panels for gasoline (diesel fuel, oil)";
• "Gasoline, diesel fuel in cars and tubers from drivers" etc.

Since a lot of fuction is a lot, then for their accounting, subaccounts of the second, third and fourth orders, for example, are opening.

• account 10 subaccount "fuel", subaccount "fuel in warehouses", subaccount "gasoline", subaccount "Gasoline AI-98";
• account 10 subaccount "fuel", subaccount "GSM in warehouses", subaccount "gasoline", subaccount "Gasoline AI-95".

In addition, analytical accounting of the gip issued is carried out on financially responsible persons - motor transport drivers.

The accountant writes the admission of fuel incessant in the accounting card of materials in form No. M-17. In an organization, a form of accounting cards for the receipt and write-off of fuel, which is approved by the executive order or is an annex to the organization's accounting policies.

The costs of maintaining motor vehicles of the organization are written off at the cost of production (works, services). In accounting, the costs associated with the transportation process reflect on the balance sheet 20 "Basic Production" or 44 "Sale Expenditures" (only for commercial organizations). The costs of the maintenance of service vehicles are reflected in the balance sheet of 26 "general expenses". Enterprises with car park reflect the costs associated with their content and operation, on the balance sheet account 23 "Auxiliary Production".

Application of a specific account account account depends on the direction of the use of cars. For example, if the cargo car transported cargo on the orders of a third-party organization, then the cost of fuel and lubricants are reflected in the account 20, and if the passenger car was used for service trips related to the management of the organization, then the costs are reflected in the account 26.

Including the write-off of fuel and lubricants is reflected in accounting wiring

Debit 20 (23, 26, 44) Credit 10-3 "fuel" (Analytical accounting: "fuels" in vehicle tanks "and others. Relevant subaccounts)

In actually spent quantity on the basis of primary documents.

When vacationing the fuel and foreign goods and other disposal, their assessment in accounting is made in one of the following methods (p. 16 PBU 5/01 "Accounting for Material and Production Reserves"):

• at the cost of the unit of stocks,
• at the cost of the first procurement time (FIFO),
• at the cost of the last procurement time (lifeth),
• in terms of average cost.

The last way is the most common. The organization chosen by the organization should be fixed in an order of accounting policies.

We draw the attention of accountants to the fact that as a rule, there are always a number of gasoline (or other fuels) in vehicles, which is a passing residue for the next month (quarter). This balance must be further taken into account in the account of a separate subaccount "Gasoline in cars" (in analytical accounting for materially responsible persons (drivers).

A monthly accountant verify the results of extradition, consumption and residue of petroleum products in vehicle tanks.

If the cost of the costs of the Food costs in accounting and tax accounting will be different (for example, due to the driver exceeding the norms adopted in the organization for its car), then taxpayers using PBU 18/02 will have to reflect permanent tax liabilities. Such is the requirement of paragraph 7 of the specified provision, which is approved by the Order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n.

Let us give an example of accounting in accordance with the example of gasoline accounting for a particular driver.

Example

Driver of a passenger car A.A. Sidorov receives from the cash register LLC "Winter" under the report of cash for the acquisition of fuel and goods and presents advance reports with a reflection of the costs of acquiring them with the application of primary documents. The write-off of gasoline occurs according to the standards on the basis of travel sheets surrendered by the driver in the accounting department.

The quantitative summion of the fuel and lubricants are conducted using facial cards, the form of which is developed by the organization independently and approved by order of the head. The card opens for each driver.

The rest of the poor gasoline at the beginning of April, the driver amounted to 18 liters of 10 rubles.

The organization applies when writing through materials, the method of moving average cost, which is calculated on the date of operation.

date	Coming			Consumption			Residue
	quantity	price	Cost	quantity	price	Cost	quantity	price	Cost
Balance on 01.04.							18	10	180
01.Apr.				7	10	70	11	10	110
02.Apr.				10	10	100	1	10	10
03.Apr.	20	11	220	11	10,95	120,48	10	10,95	109,52

The following wiring was made in the accounting accounting of the organization:

70 rubles. - written off according to the norms of 7 liters of gasoline along the travel sheet of the passenger car form No. 3 for April 1;

Debit 26 Credit 10-3 subaccount "Gasoline A-95 in Tank Sidorova A.A."

100 rubles. - written off on the standards of 10 liters of gasoline on the travel sheet of the passenger car form No. 3 for April 2;

Debit 10-3 subaccount "Gasoline A-95 in Tank Sidorova A.A." Credit 71 subaccount "Sidorov"

220 rub. - 11 liters of gasoline were credited on the basis of a check of the CCM, attached to the advanced driver's report;

Debit 26 Credit 10-3 subaccount "Gasoline A-95 in Tank Sidorova A.A."

120.48 rubles. - written off according to the standards of 11 liters of gasoline on the passenger sheet of the passenger car form No. 3 for April 3.

Rental transport

You can get a vehicle for temporary possession and use by concluding a vehicle lease agreement with a legal or individual.

According to the lease agreement, the landlord (the hides) undertakes to provide the tenant (tenant) property for temporary possession and use fee. Unless otherwise provided by the lease agreement of the vehicle, the tenant carries the costs arising in connection with the commercial operation of the vehicle, including the costs of fuel and other materials consumed during the operation of the Materials (Article 646 of the Civil Code of the Russian Federation). The parties may provide for mixed payment conditions for rent in the form of a fixed share (directly rental) and pay compensation for the current content of the leased property, which may vary depending on external factors.

In the case when expenditures on the fuel and lubricants carries the employer of transport, the accounting of the fuel and lubricants is identical to the situation with the operation of its own vehicle. Just takes into account such a car not as part of fixed assets, but on the off-balance account 001 "rented fixed assets" in the assessment adopted in the contract. For its use, the rent is accrued, and the amortization is not accrued. Rent is taken into account in other expenses related to production and (or) implementation, regardless of whether the car is being rented - in a legal or individual (sub. 10, 1 Art. 264 of the Tax Code of the Russian Federation).

At the same time, the status of the landlord affects the tax consequences on other taxes. So, if the car is rented by an individual, it has a taxable income. As for the ESN, it is necessary to distinguish the rental of the vehicle with the crew and without it (paragraph 1 of Art. 236 and 3 of Art. 238 of the Tax Code of the Russian Federation).

The leased lease is written to the rented car during operation, since the organization is managed. And paragraph 2 of paragraph 1 of Article 253 of the Tax Code of the Russian Federation permits to include in costs that reduce taxable income, all means, the maintenance and operation of fixed assets and other property, which is used in industrial activities. This applies to the fuel and fuel, which are used on a rented car.

Frequent use of car

The organization may conclude a contract for free by car.

Under the contract of gratuitous use (loans), the loans must contain a thing obtained in gratuitous use, in good condition, including the implementation of the current and overhaul, as well as the carrying of all costs for its content, unless otherwise provided by the contract.

The costs of the organization for the maintenance and operation of the car obtained under the contract of gratuitous use reduce taxable profits in the generally established manner, if the contract provides that these costs carry a loans.

Contracts for free use (loans) are applied separate rules provided for for the lease agreement. The costs of fuel and lubricants are taken into account similarly to the leased machine, since the organization has been managed.

The transfer of property to temporary use under the loan agreement - for the purposes of taxation there is nothing but a free service provided. The cost of such a service is included with the loan to non-revenue income (paragraph 8 of Art. 250 Tax Code of the Russian Federation). This cost must be defined independently, based on the data on the market value of the lease of a similar car.

Compensation to employees

Employees pay compensation for personal transport depreciation and reimbursement, if personal transport is used with the consent of the employer for official purposes (Article 188 of the Labor Code of the Russian Federation). The amount of reimbursement of expenses is determined by the agreement of the parties to the employment contract, expressed in writing.

Often, by order, the employee pay compensation normally established by the Government of the Russian Federation and beyond this gasoline costs.

Since this provision is not directly provided for by the Ministry of Finance of Russia dated July 21, 1992 No. 57, it seems the legitimate and position of the tax authorities on this issue. In the amount of compensation, the employee is taken into account the reimbursement of the cost of operation used for service travels of a personal passenger car: the amount of wear, the cost of fuel and lubricants, maintenance and maintenance (a letter of MNS of Russia from 02.06.2004 No. 04-2-06 / 419).

Compensation for the use of personal transport for official purposes is paid to employees in cases where their work on the nature of the production (official) activity is related to permanent service crossings in accordance with their official duties.

The original document, which established this compensation - the letter of the Ministry of Finance of Russia dated July 21, 1992 No. 57 "On the conditions of payment of compensation to employees for the use of personal passenger cars for service trips." The document is valid, although the norms of payments themselves changed in the future. Here we recommend to read the accountant especially carefully.

Paragraph 3 states that the specific amount of compensation is determined depending on the intensity of the use of a personal car for service trips. In the amount of compensation, the employee is taken into account the reimbursement of the operation costs of the personal car used for service trips (the amount of wear, the cost of fuel, maintenance and maintenance costs).

The calculation of compensation sizes is made by the formula:

K \u003d a + fox + then + tr, where

K - the amount of compensation,

A - car depreciation;

Fuel and lubrication costs;

What is maintenance;

Tr - current repair.

Compensation is made on the basis of the order of the head of the organization.

Compensation is charged monthly in a solid amount, regardless of the number of calendar days in a month. During the location of the employee on vacation, a business trip, his nebid to work due to temporary disability, as well as for other reasons, when the personal car is not operated, compensation is not paid.

The most difficult thing in this situation seems to confirm that the fact and intensity of the use of the car by the employee. Therefore, the basis for the accrual of compensation, except for the leader's order, there may be a traveling statement or other similar document, the form of which is approved in the organization on the organization's accounting policy. Travel sheets in this case are not compiled.

Payable to the employee of compensation for the use of a personal car for service purposes are for the organization of expenses on ordinary activities on the basis of paragraph 7 of PBU 10/99.

Compensation paid by the employee in accordance with the legislation, within the limits of approved norms is not subject to tax on personal income (Art. 217 of the Tax Code of the Russian Federation) and a single social tax (Art. 238 of the Tax Code of the Russian Federation). In this case, the Legislative Document is the Labor Code of the Russian Federation. Due to the fact that the Government of the Russian Federation has developed compensation norms in relation to paragraph 11 of Article 264 of the Tax Code of the Russian Federation (income tax), they are not subject to use in order to determine the tax base for personal income tax.

Tax authorities are standing on the norms used in the organization cannot be applied to NFFLs, since they are not norms established in accordance with the current legislation of the Russian Federation (a letter of MNS of Russia from 02.06.2004 No. 04-2-06 / [Email Protected] "On reimbursement of expenses when using personal transport workers").

However, in its decree No. F09-5007 / 03-AK, the F09-5007 / 03-AC, the FAS of the Uralsky District concluded that applying the norms of compensation payments established by Chapter 25 of the Tax Code of the Russian Federation, for calculating the NDFL illegally. Compensation for personal transport is exempt from income tax in the amount established by the written agreement of the organization and employee. This indirectly confirms the solution of the Russian Federation of January 26, 2005 No. 16141/04.

Thus, in our opinion, the situation under consideration does not arise a taxable base for personal income tax.

Compensation for the use of personal cars for service purposes in order to calculate income tax is the normalized value. The current norms are established by the Decree of the Government of the Russian Federation of 08.02.2002 No. 92.

Expenses for compensation for the use of personal cars and motorcycles for service trips within the limits of tax purposes relate to other expenses (sub. 11, paragraph 1 of Art. 264 of the Tax Code of the Russian Federation). In tax accounting, these costs are recognized as the date of the actual payment of accrued compensation.

The amount of compensation accrued by the employee is over the limit norms cannot reduce the tax base for the calculation of the organization's income tax. These costs for tax purposes are treated as supernormative.

Of course, this point of view can be attempted to challenge, relying on the more recent position of Art. 188 Labor Code of the Russian Federation. But after all, in the letter of the Ministry of Finance, it was that when calculating compensation, it is necessary to take into account all the features of the use of a personal car by a worker in production purposes. And for taxation there is a norm, and it is unambiguous. Therefore, the costs of acquiring the provision in parallel with payment of compensation are not taken into account for income tax purposes, since this car is not a service (PP.11 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation).

Expenses for compensation to the employee in excess of established norms, as well as the value of the consumed fuel, excluded at the rate of the tax base for income tax as the reporting and subsequent reporting periods are recognized as a constant difference (pb 4 of PBU 18/02).

The amount of permanent tax liability, calculated on its basis, the organization adjusts the value of the conditional consumption (conditional income) on income tax (pp.20, 21 PBU 18/02).

Accounting for fuel and securities in "1C: Accounting 8.3"

Instructions for fuel and securities in the configuration is conducted on account 10.3 "Fuel". In the "Materials" reference book for elements related to fuel, specify "(10.3) fuel" (see Fig. 1).

The acquisition of fuel and lubricants is reflected in the documents "receipt of materials" or the "advance report", in the last document, you should specify a corresponding account 10.3.

To reflect the consumption of fuel, it is convenient to use a document "Movement Materials", by choosing the type of movement: "Transfer to production" (see Fig. 2).

The document needs to specify the cost of the cost corresponding to the direction of the use of the car (20, 23, 25, 44) and the cost article.

It is recommended in the Cost Articles Reference to set two articles to reflect the costs of fuel, for one of which "view of expenses" for the purposes of tax accounting "Other expenses taken for the purposes of taxation", and for the second (expenses above the norm) - "not accepted for tax goals "(Fig. 3).

If the costs produced did not exceed the standard, then all costs should be attributed to the expense of expenses taken into account for taxation.

If the standard is exceeded, then two documents "Movement Materials" document should be administered: the first to the amount of the standard, specifying an article taken into account for taxation, the second to the amount of exceeding the standard, indicating an article not taken into account for taxation.

In the case of the application of the PBU 18 \\ 02, when conducting a document "Closing the Month", a constant difference will be taken into account and wiring for the reflection of a permanent tax liability will be formed.

Compensation payments to employees for the use of personal transport for official purposes can be reflected by the Accounting Document (see Fig. 4).

On the Accounting Accounting tab, the expense account and the cost of the costs are indicated by analogy with reflection of the costs of fuel, then you can automatically form wiring for tax accounting by the "Fill well" button.

Often there are situations when the employee is forced to use his property. Most often we are talking about using the machine. Moreover, the employer must compensate this: pay depreciation and other costs. How to make it most effectively?

The legislative framework

Not many generally understand what the payment of fuel and goods and compensation for the use of personal transport are. And the employers are successfully used by this. Although their obligation to compensate for the cost employee is enshrined in Article 188 of the Labor Code. However, as will be seen below, its use is not the best option. Much more useful information contain civil and tax codes. To take advantage of all the advantages that they give, you need to properly approach the question.

How is everything going in practice?

Often, the employee put in front of the choice: or you go over 300 km to another city in the heat on the bus, or go to your car. He does not occur to him that expenses for the payment of fuel and goods and not only can and should be compensated for him. Enterprises use legal illiteracy of employees. Most do not know what payment of fuels in the work and cost compensation is.

By the way, this applies not only to the car, but also any other personal property that an employee uses when performing his official duties. Just personal transport use most often. Accordingly, the payment of fuels in the staff at the expense of the employer is the norm. Although not all employers agree to pay.

A pair of examples

Everyone came across this, who at least once tried to work as a sales representative. Another example where employees most often use their own transport - a taxi. To get compensation, use a car or other property worker should only with the knowledge and resolution of the manual. Moreover, everything should be documented.

Payment of fuels in employees - what is it?

Often, even employees of accounting do not know the answer to this question, what to talk about ordinary employees. Many believe that the fuel and lubricants are only or die away. This is not quite so. In fact, there are still a lot of lubricant materials to fuel and lubricants:

• oils;
• tosol - in winter;
• other necessary consumables.

Accordingly, payment of fuel and lubricants includes not only fuel costs.

How to arrange everything officially?

There are 3 ways to issue our arrangements with the employer:

• additional agreement to the employment contract;
• car rental agreement;
• treaty for the provision

Each of them has its pros and cons. Below will look at them in detail.

Additional agreement to the employment contract

The simplest thing is to conclude an additional agreement with the employer to the employment contract. However, it is simpler - does not mean more efficiently: to receive payment of fuel and goods payments at the expense of the employer will not be easy. Below is an example of such an agreement.

There must be clearly spelled out:

• brand and characteristics of the vehicle;
• the amount of monthly compensation and costs, which also compensate for the employer: payment of fuel, maintenance and overhaul, diagnosis, and then insurance;
• deadlines in which the report should be provided with actually incurred costs;
• dates in which the employer compensates for the employee's costs.

An employee must often ride the task of the leadership, or the traveling nature of the work provides for them to fulfill their official duties. After all, according to the law, the payment of fuel and lubricants in the use of personal transport, as well as compensation of other expenses, is possible only in the presence of industrial necessity.

Monthly employee gives a report on his trips, where indicates:

• trip date;
• departure time and return;
• destination;
• purpose of the trip.

In addition, this document must necessarily comprise the date and signature of the employee.

Pros and disadvantages of additional agreement

Compensation of the cost of an employee within the framework of the employment contract is primarily advantageous to the employer. After all, it is always possible to limit its size stipulated by Government Decree No. 92 of 08.02.2002: 1,200 rubles - for vehicles with engine capacity of less than 2000 cm 3 and 1500 rubles - for vehicles with engine capacity of more than 2000 cm 3.

However, such compensation is unlikely to arrange an employee - at the current prices for gasoline, it is almost impossible to put it into it. Accordingly, the employer has to compromise and enter into a lease agreement or the contract for the provision of transport services or pay from its own pocket - to level compensation due to tax reducing.

How to pass a car for rent?

In this case, the relations of the parties will be regulated by the Civil Code. In practice, the rent without crew is more often used. Below you can see a typical contract.

In the lease agreement, it is necessary to specify:

• car features: brand, year of manufacture, color, body number and engine, state number;
• subares' conditions - it is desirable to prohibit the employer to rent a car to anyone else;
• other agreements - who and in what time frames are conducting anyone who pays consumables and current repairs, for what purposes a car can be used - for example, only passenger traffic.

By entering into the lease agreement, you need to understand that you are thereby conveying your company's car let it be temporary, but use. While within the framework of the employment contract, the car can only use you.

Therefore, in the lease agreement, it is necessary to specify exactly how the employer can use your car. Otherwise, do not be surprised that you will be forced to transport various goods or some garbage - after all, owns the car, albeit temporarily, now the company.

Important: Be sure Fix in the contract at the time of renting.

Often the problem arises with the fact that the parties do not know how to register in the rental fee of FAQ. They argue about this even lawyers. Calculation of payment of fuel and lubricants lead on the basis of travel sheets - by actual kilometer. For this there are special norms, on the basis of which they will write off.

Experts are still recommended to enter into a car rental agreement with payment of fuel. However, this is by agreement. If the leased payment of the fuel and lubricants are not provided for, enter into a separate contract for the payment of fuel with supplier, and the driver is issued a fuel card with a specific limit.

It is also important to specify other nuances in advance: whether the company pays you a fixed amount every month or payment comes with hourly - depending on actually spent time, who and how pays insurance.

Transport services contract

It is much less likely - mainly if the transportation of goods is carried out on personal transport. Imagine the company for the organization of apartment moves. Instead of acquiring a car or take it for rent, she could conclude with a handover who owned the desired car, the contract for the provision of transport services.

Thus, the loader would perform his immediate duties (loading and unloading) within the framework of the employment contract. And already in a private manner, the services for the transport of these goods from point A to the point B. However, for this, he would have to issue an IP, because entrepreneurship without registration in the Russian Federation is prohibited.

How does the auto owner optimize taxes?

For renting a car for rent or the provision of transport services, an employee will need to issue an IP. Strictly speaking, to rent your car for rent he may not be an entrepreneur. However, if there are several such cars, then IP will still be issued. In addition, in this case, it pays a smaller tax - 6% on USN-incomes, instead of 13% of NDFL. However, the NDFL 13% will still be kept with its official salary.

There is another important nuance here. Regardless of the results of the activities of the IP, the insurance premiums must pay, even if he has no employees. The amount is fixed and in 2018 is 32385 rubles. However, if the income of the PI exceeds 300,000 rubles per year, then an additional payment is charged 1% of the difference "Right minus 300,000 rubles".

However, the amount of insurance premiums cannot exceed a certain amount. In 2018, it is 212,360 rubles to the Pension Fund (this money "does not disappear," and go to the formation of a future pension of the entrepreneur) and 5,840 rubles in the form of contributions to medical insurance. In the aggregate, insurance premiums for IP may not exceed 218 200 rubles per year.

At first glance, insurance premiums are unnecessary additional costs. But is it really? Not really. The fact is that the IP has the right to reduce the advance payment on the USN "Income" on the amount of the insurance premiums paid. Thus, when renting a car for rent tax, you can not pay at all (the tax amount is unlikely to exceed the paid contributions), and completely legal. And the bulk of paid contributions is on your future pension.

Important: Status IP and USN does not exempt the entrepreneur from the payment of transport tax. It will have to pay in any case. But the property tax is not necessary in this case.

An example of how IP increases the income from car rental

Imagine that Ivan passed its car LLC "Romashka", whose employee it is, for 100,000 rubles per month. At the same time, the firm takes on the current and overhaul of the machine, as well as the payment of fuel and fuel and other consumables.

Without making an IP, an employee would have "in hand" only 1,044,000 rubles. The employer, speaking by the Tax Agent of Ivan, would independently support 13% of NDFL from this amount. At the same time, after following the IP on the USN "Income", Ivan would pay the following taxes:

• insurance contributions to the FIU: 32385 + 1% × (100,000 × 12 - 300 000) \u003d 41385 rubles;
• insurance premiums for medical insurance: 5840 rubles;
• Usn 6%: 100 000 × 12 × 6% - 41385 - 5840 \u003d 24775 rubles.

Accordingly, its net income amounted to 100,000 × 12 - 41385 - 5840 - 24775 \u003d 1 128 000 rubles. And 41385 rubles would go to the future pension of Ivan, and not in the state treasury. In this way, tax savings would amount to 125,385 rubles per year. Or a little more than 10,000 rubles per month.

In addition, in the first case, Ivan pays NDFL immediately. In fact, he does not even see this money - the employer lists the tax for it. In the second, Ivan gets "in hand" the whole amount. And only then pays taxes. Moreover, he can distribute them as he pleased during the year - the main thing, to pay everything no later than December 31th.

The ability to manage the timing of taxes gives a significant advantage. Suppose Ivan decided to evenly distribute the tax burden and each quarter to pay the amount.

Thus, it can additionally release the following amounts:

• january - 100,000 × 13% \u003d 13000 rubles;
• february - 100,000 × 13% +13000 \u003d 26000 rubles;
• march - 100,000 × 13% + 13000 + 13000 \u003d 39000 rubles.

Until the end of March, he can use this money at his own discretion. And only then pay the appropriate payment on insurance premiums, thereby reducing the advance payment on the USN "revenues".

At first glance it seems that the amounts are small. But it is worth an Ivan to increase the income 10 times - to rent a few cars or instead of lease to choose leasing, savings will become impressive.

How to save an enterprise on taxes?

If an enterprise is located on the OSN (general taxation system) or USN "revenues minus costs" (one of the types of simplified taxation system), then the cost of renting a car, the provision of transport services or payment of compensation within the framework of the employment contract can be taken into account to reduce the taxable base. True, in the latter case for passenger cars, the amount of deduction is limited to law.

In the case of renting a car on the OSN, not only rent is in the cost of expenses, but also:

• Fuels and other consumables;
• conducting the current and overhaul of the car;
• Then, washing, payment of parking and parking for the car;
• insurance;
• the remuneration of the driver.

And expenses that reduce the taxable base are recognized only by documented costs. At the same time, they should be economically justified.

Important: Enterprise It is not the owner of a rented car, which means that it is not obliged to pay property and transport taxes.

Business revenues usually significantly exceed the cost of renting a car. Accordingly, due to a decrease in income tax, it is possible to compensate for all the actually incurred costs.

Let's summarize

Article 188 of the Labor Code obliges an employer to compensate for an employee to use personal transport for official purposes. If such use is assumed to be episodically, it is enough to simply conclude the appropriate addition to the employment contract and to pass the report on time.

However, if the employee without the use of personal transport can not fulfill his duties and is forced to use his car for service purposes all the time, this compensation will not be able to cover most of the actually incurred costs. Is that only at the expense of the company's profit. It will be able to use such compensation to reduce income tax an organization only in the amount established by law, which will not cover the tenth part of the actual costs.

Accordingly, this approach is not profitable or an employee nor an enterprise. And all because of the peculiarities of taxation: the employee as a private person pays too large NDFL, and the company cannot properly optimize taxes. It is much more profitable for both sides to enter into a lease agreement or providing transport services (if transportation of other passengers or goods is expected).

Only in this case, the employee will have to issue an IP - the procedure is not complicated and does not take much time. Some think that by becoming an IP, they will not be able to work on labor as a private person. However, in fact, this is possible - the law does not prohibit.

GSM is an extensive family of petroleum products used in automotive and other techniques. This category includes a fuel obtained from oil, substances of nodes and machine aggregates, as well as special purpose fluids. The main type of fuel is considered fuel. His share accounts for almost three quarters of all substances included in the combustible and lubricant group.

Fuel component of fuel and fuel - kerosene, aviation fuel, diesel fuel, gasoline, and natural gas. Plastic lubricants, transmission and motor oils protrude as lubricants. Cooling and brake fluids are often distinguished into a separate group of fuel. It should be noted that not all kinds of lubricants relating to the fuel and lubricants have oil nature: some of them are prepared from silicon compounds.

Fuel as a kind of fuel

When internal combustion and diesel engines and diesel installations began to be widely used, they demanded special fuels for themselves. The initial raw materials for him became oil and its derivatives. Both diesel fuel and gasoline are a complicated mixture of hydrocarbons and special additives that improve the working properties of fuel. The production of fuel mixtures is a complex technological process, including multistage processing of oil and petroleum products.

Most often in everyday life and in production, where automotive equipment is involved, it is necessary to deal with different types of gasoline. In its production, they seek to find the balance between the ability to burn and resistant to detonation. By changing the composition of the fuel components, its manufacturers receive gasoline, differing in detonation resistance, which finds the external reflection in the marking of the final product and the so-called octane number.

Materials for lubricant

Lubricants may have a different composition, but the purpose of their one is to eliminate the harmful friction between the moving parts of the machines and the mechanisms that are forced to contact during operation. Modern standards impose high requirements for this category of fuel. Choosing lubricant, usually focus on the recommendations of machine manufacturers and take into account scientifically generated specifications. The oil for the car is selected with the type of engine and its power.

Special requirements are presented to lubricating compositions that have to operate in high-pressure systems. Where the gaps between the contacting details constitute only hundredths of the millimeter, only purified and exclusively homogeneous lubricants can be used, which do not have extraneous impurities and inclusions. If you neglect this requirement, the aggregates will quickly fail.