GSM: species, characteristics
Fuel lubricants (fuel) refer to the category of industrial goods, the quality requirements and the manufacturing process are rigidly regulated. The sale of fuel and lubricants is carried out mainly by specialized trading enterprises.
Fuel lubricants are a group of substances to which car benoline, diesel fuel, liquefied gas used as fuel, as well as various oils for carburetor and diesel internal combustion engines. Most of the PCM presented are refining products.
Gasoline has the ability to ignite. The specific heat of the combustion of gasoline is approximately 44 mJ / kg. Different brands of gasoline (AI-76, AI-92, AI-95, etc.) are obtained by mixing the components standing out at different stages of oil refining or using additives of an octane number.
Diesel fuel consists of kerosene-gas oil fractions. Bloss a small viscosity and highly viscous diesel fuel. The first is used for high-strength engines of high-speed machines, for example, for trucks. High-viscosity is used for motors working on small revolutions, mostly, these are tractors, manufacturing equipment. Specific heat combustion of diesel fuel - 42.7 MJ / kg.
Liquefied or compressed gas produced from natural gas. Basically, it consists of methane, but also contains other components - butane, propane, hydrogen, etc. gas has an interesting feature: it is flammable only if its evaporation is present in the air strictly at a concentration from 5 to 15%. Self-burning can occur only when heated to 650 degrees Celsius. Gas has a specific heat of combustion from 28 to 46 mj / m³.
Each of the fuels of fuel has a detonation level peculiar to it, which is indicated by an octane number. It characterizes the ability of the fuel mixture to resist self-burning while increasing pressure. The higher the octane number, the better: the combustion is more stable, higher resistance to detonation, which has a destructive effect on the engine. Thus, AI-92 has an octane number equal to 92, and methane - 107.5. It can be concluded that the use of gas causes smaller engine wear. In relation to diesel fuel, a cetane number is fixed, which denotes the time segment from the moment of fuel injection before its burning.
Oils for different types of engines are fuel lubricants for carboards for moving elements of the motor. They are divided into three large groups - mineral, synthetic and semi-synthetic. The first is the product of oil refining, the second synthesized artificially, the third is the mixed bases of the first two types.
Motor oil is selected based on the type of engine (on the passenger, cargo transport, the special equipment uses various models of motors) the state of the car systems that are determined by the mileage and deterioration. Also, the choice of data of the province is influenced by weather conditions.
Sale of fuel and lubricants are carried out in a wide range and the main indicator, which is estimated when choosing one oral oil, is its viscosity. For this parameter, these fuel and lubricants are divided into six winter and five summer classes. They are indicated 0W, 5W, 10W, 15W, 20W, 25W and 20, 30, 40, 50 and 60, respectively. The higher the number of class, the greater viscosity is oil. There are also all-season oils.
The use of poor-quality supplies can harm mechanisms and devices, so it is better to purchase them from proven manufacturers and suppliers.
Main types of ft
Optimal storage conditions fuel
Fuel and lubricants refer to the category of relatively unpretentious products in terms of storage conditions. For them, there are practically no special warehouse equipment and temperature regime regulating systems. Special organization of storage places may occur in the case of volatile materials or low frost products.
Storage on open areas
When storing fuel and lubricants in open areas, the oscillations of air temperature should be taken into account, which can lead to a change in pressure in containers, as well as the likelihood of moisture condensation, which may affect the quality of fuel. Another important point is to enter the rain or condensed moisture to the surface of the container: in this case, corrosion can go and suffer marking. Special attention should be paid to the location of tanks. Installation of corks up is fraught with leakage of rain (or condensed) moisture inside the barrel, which can negatively affect its contents. Equally important is the selection of the surface to which containers with fuel should be installed - this is again associated with the effect of moisture on the surface of the container. Invalid installation of tanks with fuel and lubricant materials on the ground.
Storage in warehouse
The efficiency and timing of storage of fuel and lubricants is largely determined by the characteristics of the warehouse. The specifics of this type of product involves certain requirements - both in terms of the location of the warehouse and in terms of its equipment. Nevertheless, these indications perform simply enough - the storage of fuel and lubricants does not require the acquisition of special warehouse equipment.
Special attention should be paid to the atmospheric mode of warehouse. Mandatory requirement for storing fuel and lubricants - dry warehouse. Increased humidity can provoke corrosion of metal containers for storing fuel and lubricants and cause leakage of their contents. Regarding the temperature of the warehouse room, it should be remembered that overheating of some fuel and lubricants may cause evaporation of their components, and a significant excess of the average temperature is fraught with the ignition of mixtures. If the warehouse is involved in the possibility of organizing various thermal zones, then in a warmer sector, it is desirable to have thick oils and mixtures with water content.
Requirements for storage tanks GSM
For the storage of fuel and lubricants, as a rule, special tanks coated with an epoxy resin are applied. These containers are designed taking into account air circulation - the tanks are equipped with special valves that provide air access, but, at the same time, preventing moisture to get involved. TRANSPORTATION GSM.
The supply of fuel and lubricants is distinguished by the complexity of the organization and execution, since flammable cargoes create an increased risk of an accident, and also threaten the environment. To enhance security, it is necessary to correctly select vehicles, capacities. Mandatory is the registration of permits.
Specially equipped tanks for the transport of dangerous goods are one of the most appropriate vehicles. Especially if it is necessary to carry fuel to a comparative distance. In this case, the choice of other transport is not profitable to the customer.
In some groups of petroleum products, the conditions for transportation and storage differ significantly. These include:
liquid - gasoline, dt, furnace fuel,
dense - fuel oil
lubricants (cm),
Capacities for transportation are chosen depending on which group refers fuel.
Liquid fuel tanks
Equipment for fuel tanks is controlled by GOST 1510-84. They should be equipped with lower plums and bay, air plugs and pressure control systems.
The tank is filled with no more than 95 percent. On the inside of the wall is covered with a composition that opposes the action of oil, gasoline or steam. In addition, the substance is electrostatically safe. Regular maintenance of tanks is carried out.
If there is a small volume of petroleum products to transport, the canisters or barrels are used, which are made of metal, polymeric materials. They are loaded and fixed on Euro-friendly suitable load capacity.
Tanks for transporting thick fuel
To transport fuel oil, tanks are also used similarly. If necessary, the heating devices are applied.
The viscous materials are less flowable, so the residue is possible after draining in the containers. In accordance with the requirements, it should not be more than 1 centimeter. There are strict security rules: the cargo in container with disturbed tightness is not accepted, without protection against ignition and electrostatics.
Containers for cm and bitumen
Fuel and lubricants are placed in polymer containers, cans, barrels and tank trucks. In accordance with the previously named standard, the containers are chosen and equipped depending on the viscosity, combustion and flash temperatures, oil evaporation.
Before filling out tanks or other containers are cleaned. In the accompanying documentation, it is necessary to indicate which lubricants are flooded in the container.
For transportation of bitumen, various heated containers are used. If bitumen is represented in the form of rolls, packaging of wood, paper can be used. Solid fuel and lubricants are placed in cargo transport in packages, drums, bags.
Similar information.
Classification of lubricants and technical fluids.Lubricants and technical (technological) fluids used in mechanical engineering (automotive) and in various types of transport are subdivided into the following groups:
- technological materials - Cooling fluids and detergents, degreasing, etching, dissolving and other technical fluids and pastes needed during metal processing cutting, assembling machines and mechanisms, hardening parts and tools. They are auxiliary materials in the technological process;
- operational (structural) lubricating oils, plastic viscous lubricants and liquids - a group of materials used depending on the structural features of machines and mechanisms, their temperature modes, working conditions and load. In addition, the technical fluids of this group are used as working bodies in hydraulic systems (presses, injection molding machines, brake devices, shock absorbers, heat exchangers, etc.);
- liquid fuel used for aviation, automotive, jet engines and diesel engines, as well as solvent in technical fluids and lubricants.
Properties of lubricants and technical (technological) liquids.The main characteristics of lubricants and technological fluids are viscosity, anti-corrosion properties, dripping, performance, temperature durability, etc. Briefly consider these properties.
Viscosity - This is the property of oils and liquids, which characterizes the resistance to the action of the external forces causing them. There are dynamic, kinetic and conditional viscosity.
Dynamic viscosity is the strength of the resistance of one layer of oil in the process of movement along another layer at a speed of 1 cm / s with the conditional area of \u200b\u200beach layer 1 cm2 and at a distance of 1 cm. This value is called the internal friction coefficient.
The viscosity increases as a result of abrasion of light fractions of oil, the accumulation of products of incomplete combustion of fuel in the form of soot and oxidation of oil hydrocarbons.
The viscosity decreases when fuel in the oil, as well as as a result of the destruction of the polymer additive in thickened oils. Motor oils contaminated with fuel are oxidized much faster with the formation of organic acids and sediments that worsen their quality. As a result, the viscosity of the oil is reduced and damage to the lubricated bearings is possible.
Kinematic viscosity is the ratio of the dynamic viscosity of the oil or technical fluid to their density at the same temperature. This value is called the specific coefficient of internal friction of the lubricant material and is measured in Stokes (1 Art \u003d 1cm2 / s). In practice, a dolly unit of Stokes is adopted - Santistoks (CST).
Conditional viscosity is the ratio of the expiration time of 200 ml of oil (technical fluid) from Wu-type viscometer to the expiration time of the same volume of distilled water at a temperature of 20 ° C.
Anticorrosive properties - This is the ability of lubricants not to cause corrosion in nodes of friction, engagement and other lubricated pairs. Anticorrosive properties are defined as follows. The steel rod is kept for 24 hours at a temperature of 60 ° C in a mixture of oil with distilled water and then inspection of the corrosion of the rod and comparing it with a reference corrosion scale. Lubricants are divided into anti-corrosion, corrosion-active and corrosion.
Capple - This is the ability of a grease under certain conditions (temperature, working medium) lubricating the lubrication (diluted) and flush in the form of droplets.
In practice, the loss of lubricity is determined by the temperature at which the dropping and the fall of the first drop of lubrication occurs. The operating temperature of the consistent lubricant should be 10 ... 20 ° C below the dropping point.
Motor properties determine the quality of engine oil. This temperature durability, detergent and other oil affects the formation of sediments (Nagar, varnishes on pistons, blocking piston rings), and motor properties determine the use of one or another oil as a lubricant for internal combustion engines or diesel engines working at various thermal modes. , pressure, power.
Density lubricant material (oil) is the ratio of the mass of this material under normal conditions to the mass of water of the same volume at 4 ° C.
Performance lubricants are the time of increasing the friction coefficient at the specified temperatures and loads in the lubricated friction nodes. In practice, efficiency is determined on a five-grader car.
Temperature resistance - The properties of the lubricant material with an increase in temperature to provide the desired friction coefficient under border friction conditions. According to GOST 23.221-84, temperature resistance is determined by a four-sacker machine. The resulting indicators for temperature and friction coefficient are compared with reference data.
For the characteristics of lubricants, it is used, moreover, such parameters, as durability, self-flammability, lubricating properties, solidification temperature, melting, etc. All of these characteristics determine the suitability of oils and other lubricants for use in various operating conditions of operation of machines, machines and mechanisms. . The reliability and durability of the operation of machines and mechanisms depends on their quality.
Mineral and synthetic lubricants.Mineral oils make up the basis of all lubricative materials - all types of oils, consistant lubricants and a number of technical fluids. Mineral oils are widely used as a lubricant to eliminate friction, clocking, removing fuel combustion products, heat out from the friction zone. These oils are components of thick lubricants, as well as conservation, sealing and technological fluids.
Along with natural mineral lubricants, organic synthetic liquids and lubricants also find widespread use. These new oils and lubricants are externally similar to mineral, but have higher operational properties with negative and high temperatures, high speeds and workloads and a wide range of other properties necessary for the operation of modern machines and mechanisms. Mineral and synthetic lubricants (oils) depending on the scope of application are divided into the following groups: motor, transmission, industrial, separator, transformer, electrical insulating, dash oil, as well as operational (structural) oils and liquids.
Properties motor oils are high temperature resistance, detergent, stable viscosity in a wide range of temperatures. Motor oils are divided into oils for carburetor, aviation and jet engines and diesel engines.
Depending on the design features of the engines and their typical modes and power, motor oils are intended for infected, small, medium-affiliated and high-known engines. A separate group of oils is released for low-defective stationary diesel engines.
The designation of the engine oil includes the letter M - motor, figures characterizing the class of kinematic viscosity, and uppercase letters from A to E, indicating belonging to the oil group for operational properties.
When presenting a kinematic viscosity class in the designation of oil by fraction in the numerator, the viscosity class indicates at a temperature of -18 ° C, in the denominator - at -100 ° C.
Depending on the quality, all engine oils are divided into six groups denoted by letters A, B, B, G, D, E, which indicate the quantitative content of various destination additives.
Oil groups A are available without additives or with insignificant content. In the oil of the group b, up to 6% of additives are introduced and used them only in small-minded carburetor engines. The oils of the group are containing up to 8%, and groups G are up to 14% of additive compositions. They are intended for medium-affiliated and highly functionated diesel engines and carburetor engines, respectively. For heat-planned diesel engines working in severe conditions, produced oils of group D C
15 ... 18% additive compositions. Group E oils are designed for low-turn diesel engines working on a fuel with a sulfur content of up to 3.5%.
Index 1 is assigned to oils for carburetor engines, index 2 - for diesel engines.
Universal oils for carburetor engines and diesel engines of one level of forcing the index in the designation do not have, and oils belonging to different groups must have a double letter designation (the first letter when used in diesel engines, the second is in carburetor engines).
There are additional indices: RK - working conservative oil; s - oil with a thickening additive; C - for circulating and lubricator lubricants; 20 and 30 - alkaline values.
For example, M-10G2K mark: M-Motor, 10 - kinematic viscosity of oil, g2 - for highlyformed diesel engines without chance or with moderate superior (group G2), K - Kamazovskoye. For foreign motor oils, two types of classification are used: viscosity - SAE (American Society of Automotive Engineers) and on Operational Properties - API (American Oil Institute).
The classification of motor oils for viscosity SAE divides oil into yield consideration classes. The viscosity of the oil on this system is expressed in conventional units - the degree of viscosity. The greater the number included in the designation of the SAE class, the higher the viscosity of the oil.
According to the classification, motor oils are divided into six winter (0W, 5W, 10W, 15W, 20W, 25W) and five year old (20, 30, 40, 50 and 60) classes. In these rows, great viscosity corresponds to large numbers. All-season oils suitable for year-round use are denoted by a dual number, the first of which indicates the winter, and the second - summer class: SAE 0W-20, 0W-30, 0W-40, 0W-50, 0W-60, 5W-20,5W -30.5W-40, 5W-50, 5W-60, 10W-20, 10W-30, 10W-40, 10W-50, 10W-60, 15W-20, 15W-30, 15W-40, 15W-50 , 15W-60, 20W-20, 20W- 30, 20W-40, 20W-50, 20W-60. The smaller the figure facing the letter W (Winter - Winter), the smaller the viscosity of the oil at low temperatures, is easier than the cold start of the engine starter and is better than oil pumpability over the lubricant system. The greater the digit, standing after the letter W, the greater the viscosity of the oil at high temperatures and more reliable engine lubrication with hot weather.
The API classification subdivides motor oil into two categories: S (Service) - oils for gasoline engines and C (Commercial) - oils for diesel engines.
The designation of the oil class consists of two letters of the Latin alphabet: the first (S or C) indicates the category of oil, the second - to the level of operational properties. The farther from the beginning of the alphabet, the second letter, the higher the level of properties (that is, the quality of the oil). Diesel oil classes are subdivided additionally for two-stroke (CD-2, CF-2) and four-stroke (CF-4, CG-4, CH-4) diesel engines. Most foreign motor oils are universal - they are used both in gasoline engines and in diesel engines. Such oils have a double designation: CF / CC, CD / SF, etc., the first letters indicate the main purpose of the oil, that is, CF / CC is "more gasoline", CD / SF is "more diesel". Energy-saving oils for gasoline engines are additionally denoted by EC abbreviation (ENERGY CONSERVING).
Motor oils characterize the following properties: density at 20 ° C, viscosity, ash without additives and cokshability, acidity, outflow temperature and frozen, as well as lead corrosion (additives). These parameters are defined not only for each group of oils, but also for each brand of these groups.
A special group is a motor oil for steam turbines, machines and compressors. In these stationary power facilities, working mechanisms (including in friction nodes) are subjected to active oxidative effects of air and high temperatures. These operating conditions are the oils of the following brands: Cylinder oil 11 Light, Cylinder Oil 24 Light, Cylinder Oil 38 Heavy and Cylinder 52 Heavy, Turbine Oil T 22, T 30, T 46, T 57 and Oils Compressor KS-19, Ha-23 , Ha-30 (the last two stamps for cold compressors).
Transmission oils designed for use in nodes of friction of aggregates of transmissions of passenger and trucks, buses, tractors, diesel locomotives, road-building and other machines, as well as in various gear gearboxes and worm transmissions of industrial equipment. Transmission oils are basic oils doped with various functional additives: depressor, anti-corrosion, anti-wear, antioxidant, anti-corrosion, antiposed, etc., use mineral, partially or fully synthetic oils as basic components. Transmission oils work in high speed modes, pressures and a wide range of temperatures. Their starting properties and long-term performance should be provided in the temperature range from -60 to +150 ° C. Therefore, rather stringent requirements are presented to transmission oils. Transmission oils perform the following functions:
- prevent wear, jamming and other injuries of friction surfaces;
- reduce the loss of friction energy;
- warm heat from friction surfaces;
- reduce shock loads on gears, vibration and noise of gear wheels;
- protect against corrosion.
The oils used in automatic transmissions are made of completely special requirements associated with the design features of such boxes and the functions that they perform.
The viscosity-temperature properties of transmission oils are determined by the classification of oils by SAE. It divides transmission oils into four winter (70w, 75w, 80w, 85w - the smaller the number, the more low in the winter, the oil retains its performance) and five summer (SAE80, SAE250 - SAE90, SAE140, SAE250 - the higher the figure, the At a higher temperature, the oil retains its performance) classes. The degree of viscosity of oils SAE80 and SAE85 are new and first introduced into the classification in the last decade. All-season oils are denoted by double marking: SAE 80W-90, SAE 85W-90, etc. In accordance with the class of viscosity, the permissible limits of kinematic viscosity are limited at +150 ° C and negative temperatures at which dynamic viscosity does not exceed 150 Pa · s. This viscosity is considered the limit, since it provides a reliable operation of transmissions aggregates.
Industrial oils are a large group of oils used mainly to lubricate the friction nodes of various mechanisms, for the preparation of working fluids used in various systems (for example, in brake systems of cars, hydraulic drives of machines), as well as basic oils for the production of plastic lubricants. The petrochemical industry produces industrial overall oil oils with different density and kinematic viscosity. The variety of industrial oils are separator oil grades L and T, which are used to lubricate bearings, spindles, grinding equipment and other machines and mechanisms.
Properties and scope of certain industrial oils are considered in Table. one.
| Table 1. Properties and applications of industrial oils | |||||
| Mark. | Density, | Viscosity kinematic, CST | Temperature throy, ° C, | Flash temperature B. open crucible, ° C, not less | Application area |
| I-5A. | 0,89 | 4 … 5 | -25 | 120 | Accurate mechanisms with low load at a speed of 15 ... 20 thousand min-1 |
| I-8A | 0,90 | 6 … 8 | -20 | 130 | Accurate mechanisms with low load at a rotational speed of 10 ... 15 thousand min-1 |
| I-12A. | 0,88 | 10 … 14 | -30 | 165 | Spindle grinding machines, machine hydraulic systems |
| I-20A. | 0,885 | 17 … 23 | -15 | 180 | Machines small, medium, working with elevated circulation, hydraulic system |
| And-25a | 0,89 | 24 … 27 | -15 | 180 | Extra and heavy machines, hydraulic systems of machine tools, woodworking machines |
| I-30A. | 0,89 | 28 … 33 | -15 | 190 | |
| I-40A. | 0,895 | 35 … 45 | -15 | 200 | |
| I-50A | 0,91 | 47 … 55 | -20 | 200 | Heavy Speed \u200b\u200bMachines Lifting Equipment |
Transformer oils are used in power transformers, power switches, risostats and other electrical appliances as electrical insulators, dug-shaders and heat removal. Transformer oils have a high thermal conductivity, a low thermal expansion coefficient, resistance against oxidation and low frosted temperature.
TO operational(structural) oils and liquids include a large group of materials that are used as working bodies in hydraulic systems: presses, stamps, vacuum pumps, hydraulic engines, injection molding machines, shock absorbers and brake systems. These materials must have high lubricant properties, anti-corrosion resistance, high elasticity and stability under the action of the load.
An industrial and turbine oil, as well as synthetic fluids of grades 132-10 and 132-10l, are used as operational materials. These materials are a mixture of synthetic liquid and mineral oil. They are designed to work in hydraulic systems at a temperature of -70 ... +100 ° C, and the liquid of the grade 7-50C-3 is used in hydraulic systems at a temperature of -60 ... +200 ° C.
Operational oils and liquids include depreciation fluid, antifreeze, spindered oil, viscin oil (for dust trapping), damping fluids, inertial oil and other materials that are widely used on rail transport, in devices (potentiometers, microscopes, etc.), coolants, hydraulic systems, etc.
TO antifreeze include engine cooling fluids. They protect the inner walls of engines from overheating, disabled engine from freezing (in winter), and, moreover, reliably protect the internal cavities of the cooling system from corrosion. Antifreeze in its composition contain anti-corrosion, antifriction and stabilizing additives. The service life of the additive limits the shelf life of antifreeze within three years or 60,000 km of run. Operating temperature ranges depend on the concentration of antifreeze.
For example, for coolant, Tosol A40M operating temperature is set to -40 ... +108 ° C.
Brake fluids designed for the hydraulic system of brakes and clutch mechanisms. Low-graffitive BRS-type brake fluids are displaced by high-boiling "Tom", "Rosa" and others. Liquid life - up to three years.
Synthetic oils and liquids manufactured by the petrochemical industry have high physicochemical properties that do not possess natural (mineral) lubricants
materials. They do not freeze at low temperatures, elastically compressing, have a constant viscosity and a number of other valuable properties. Synthetic oils and liquids are used as various lubricants, shock absorbers and liquid springs, working bodies in devices and hydraulic systems, as well as in coolants and heat exchangers. They have the limits of the operating temperature 110 ... 350 ° C. They are added to lubricants, in lubricants and technological fluids.
Industry produces several stamps of synthetic liquids and oils that have found the widest application in both stationary and nonstationary equipment as lubricants.
Technological lubricants and liquids.This is a large group of materials both on synthetic and naturally, which are used in the processing processes of workpieces and assembly of machines and mechanisms. These substances are neutral to metals and alloys, improve technological processes, product quality and increase productivity. The technological lubricants and liquids include anti-adhesive, hardening, detergents, and coolant and coolant. Briefly consider hardening oils, coolant and lubricants.
For cooling parts and tools in the process of hardening and chemical treatment, various mineral oils (machine, spindle, transformer) are used, as well as special hardening oils mZM-16 brands, MZM-26, MZM-120. They have operating temperatures within 40 ... 200 ° C depending on the brand of oil and hardening parts.
Cooling liquids we found wide use of both auxiliary, technological materials in the processing of metals by pressure, cutting, drawing and other technological operations. In the process of processing coolant blanks, the oil film in the contact zone of the tool with the workpiece is prevented, to prevent the gap, increasing the durability of the cutter, are intensively removed heat, reduce friction and contribute to high-quality handling parts.
Various synthetic liquids, vegetable oils and oil refining products are used as coolant: industrial oils, emulsions, sulfofresol, ukrinol (various brands), soft and solid technological lubricants, colloid-graphite preparation, penetrating fluids, etc. All have different physico-chemical and operational properties.
Lubricants - These are mineral or synthetic materials designed to lubricate rotation mechanisms, as well as to protect machines and equipment from environmental impact. Lubricants are obtained by adding thickeners to conventional mineral and synthetic oils.
Lubricants include solidol, vaseline, ointments of various colors and destination and conservative lubricants. They have a different consistency, in the course of operation of the mechanisms in the friction nodes, they are diluted, and they restore their consistency. On the purpose of lubrication is divided into antifriction, conservative (protective) and sealing. Sometimes they can be interchangeable. In the bearings of sliding, rolling and other knots of friction use antifriction lubricants. This lubricant is firmly held in the friction nodes, can serve a long time and does not require frequent replacement. Some nodes (for example, the bearing of the crosses of the cardan shaft) are filled with lubrication for the entire calculated period of operation of the mechanisms. The main properties and areas of use of antifriction lubricants are considered in Table. 2.
| Table 2. Properties and scope of antifriction lubricants | ||
| Mark. | Properties | Areas of use |
| Solidol Synthetic Us-2 | Middle-smell, moisture resistant | Assembly units of friction, working at temperatures up to 65 ° C |
| Litol-24. | Waterproof | Ground knots of wheeled, tracked, transport trucks and industrial equipment |
| Subject grease Uissa | Plastic, waterproof | Heavy loaded assembly units, gears, springs, winches, open transmissions |
| Lubrication cyatim-202, -203 | Universal, refractory, moisture resistant, frost-resistant | Closed type rolling bearings and other assembly pairs of friction assemblies at -60 ... + 120 ° С |
| Universal average US-1, US-2, fatty fat | Waterproof antifriction and preservative lubricant | Car chassis friction nodes, rolling bearings, gearboxes, gear wheels in temperature range -40 ... + 70 ° С |
| Uniol-1. | Antifriction anti-grade, high temperature, waterproof | Different mechanisms at operating temperature -30 ... +150 ° C and briefly up to +200 ° C |
| VNIIINP-28 | Soft, low-awake | High-speed bearings (up to 600 min - 1) at temperatures -40 ... + 150 ° С |
| Vaseline technical un | Universal, low melting lubricant | Metal-cutting machine friction nodes, car hubs at temperatures of at least 40 ° C |
Conservative (protective) lubricants serve the protection of machinery from corrosion. For this purpose, lubricants and thickened oils are applied. They cover various techniques in the process of transportation and preservation for the period of storage in winter. Agricultural machinery, military equipment and unused equipment are preserved.
For the preservation of machines and equipment, GOI-54 lubricant is used, technical vasels of several brands, oil conservative, cable lubricants, rifles, etc.
Sealing (sealing) lubricants are used for dense hermetic compounds. These include gasolinopory, vacuum, graphite, gas discovered, pumping, several brands of threaded lubricants and shealing lubrication. In each particular case, a lubricant is applied with certain properties: consistency, viscosity, thermal conductivity, etc. All these types of lubricants are widely used in various industries, increasing the operational properties of the machine park.
Additives to lubricant materials.To increase the efficiency of machines (engine, transmission, fuel system, cooling system), various drugs called additives are used. Consider groups of additives for engines.
The group A includes dry drugs, or modifiers. They are designed for mileage of 2,000 ... 60,000 km and are designed to reduce friction and increasing the viscosity of the oil. This group includes molybdenum drugs: molyprises, frittle, molyalath and a prayer.
Modifiers form a polymer matrix on the working surface, in which the oil film is held, which reduces the friction and increases the engine resource. Thickeners increase the viscosity of lubricants at high temperatures.
Group C - operational and recovery preparations, or straotalizers, is used when running more than 30,000 km. The domestic additives of this group include the "resource", "super resource", "Rimeth". The latter increases compression (pressure) by 15 ... 20%, reduces CO emission, ensures fuel and oil savings to 10% increases the oil resource to 50%, the engine is 1.5 - 2 times.
The particles of the ultrafine composition of the additive consisting of copper, tin and silver alloy are transferred to the oil into the friction zone, where they are crushed by rubbing surfaces and form a new dense metal layer on them. Thus, the defects of surfaces caused by friction are storm. Details of the cylindrophone group are tight. In addition, during the operation of the piston group on the walls of the cylinder (mirror), the nagar is formed, sometimes sinks (slags). These circumstances sharply reduce the piston compression, which leads to the loss of engine power. When using additives in fuel and oil, there is a removal of nagar (slag) from the walls of the cylinder over the entire surface of its mirror. The share of additives in modern oils is 15 ... 25%.
Fig. one. Piston group when working on fuel without additives and with additives (b): 1 - cylinder mirror; 2 - piston; 3 - cylinder; 4 - Piston Masonry Rings
When using fuel and oil without additives on the cylinder mirror, a nap and sinks are formed (Fig. 1, a). Since the piston compression rings due to nagar and shells are loosely adjacent to the cylinder mirror, the compression pressure in the cylinder falls, the engine power is lost with it. When using naars (slags) additives, the sinks are storm, the pressure in the cylinder and the engine power increase (Fig. 1, b).
Additives to fuel.Substances added to liquid fuels to improve their operational properties are additives to fuel. They dissolve the resins, purify and improve the operation of fuel equipment, cylinder surfaces, contribute to better combustion and fuel economy, reduce the emission of harmful substances. Some fuel additives are available in the form of tablets (for example, Aerco's tablets).
2. Automotive fuel
Petrol.The main fuel for carburetor engines is gasoline. One of the main characteristics of gasoline is an octane number.
Chemicals included in gasoline (carbon in the form of soot, nitrogen, lead, sulfur oxides, ejected into the atmosphere, have a harmful effect on the health of people, animals and vegetable world. In order to improve technological and operational properties in Russia, gasoline manufacturers added anti-knock additives (anti-knock) and other additives for various purposes. The most common anti-knock is a tetraethylswin pb (C 2 H 5) 4 in the form of a mixture with ethyl and monochlorophthalin (ethyl liquid). Introduction to 1 kg of gasoline 4 ml of ethyl fluid increases an octane number from 70 to 80 units. Gasoline with additives of anti-knock is called eaten, but this gasoline poisonous and in combustion ejects poisonous toxins into the environment.
The quality of gasoline and the device is presented high restrictions on emissions of harmful substances into the atmosphere. In silencers of cars, the exhaust gas neutralizers are installed.
In connection with the exit of Russia to the global market, gasoline producers rebuilt on fuel release on European standards Euro-3 (2002), Euro-4 (2005) and Euro-5 (2009). There are new, higher environmental requirements for cars. With the adoption of the Federal Law of 07.03.2003 No. 34-FZ "On the prohibition of production and turnover of ethyl gasoline in the Russian Federation", oil refineries of Russia stopped production of eaten gasoline. Currently, gasoline (GOST R 51105-97 *, GOST R 51866-2002 *, GOST R 51866-2002 *) is produced at the oil refineries of Russia (GOST R 51105-97 *), which meets the exhaust gas toxicity (for sulfur, benzene and olive hydrocarbons).
The Perm Oil Refinery since September 2009 produces gasoline on the European EURO-5 standard.
Gasoline consists of aromatic hydrocarbons (aromatic compounds, boiling at temperatures below 200 ° C), naphthenic, olinden and paraffin hydrocarbons. Aromatic hydrocarbons have a high octane number (98 units and above). Naphtten hydrocarbons (naphthenes) have a low octane number (75 units and below). Separate representatives of naphtnes have an octane number of 80 ... 87 units (for example, cyclopentane - 85 units, tertiary butylcyclohexane - 87 units). Among the olifens (saturated hydrocarbons), hydrocarbons having high octane numbers exist. However, olifens have less chemical resistance than naphthene or aromatic hydrocarbons. For example, Oliphenes have the following octane numbers:
- normal Octan - 17 units;
- methylGepan - 24 units;
- dimethylgptan - 79 units;
- trimethylGepan - 100 units;
- methylGexane - 45 units;
- methylbutan - 90 units.
In addition, nitrogen, oxygen and sulfur fall from the processed oil to gasoline. To improve operational properties, alcohols, ethers and metal additives (iron, manganese, lead) are introduced into gasoline (iron, manganese, lead), which give fuel anti-knock properties. All of these chemical components in the combustion process and emissions of fuel into the atmosphere have a harmful effect on humans and the environment. Each chemical element is presented strict requirements. For example, in all gasoline brands, the mass fraction of benzene hydrocarbons should be no more than 3% of the total fuel, sulfur - no more than 0.05%.
Detonation - This is a spontaneous explosion-shaped ignition of a combustible mixture. During detonation, the working mixture in the engine cylinder combines at a speed of up to 2,000 m / s, while the gas pressure in the cylinders is significantly increased, a sharp knock appears and the engine power drops. Under normal conditions, the mixture in the engine cylinders is combined at a speed of 30 ... 40 m / s. The causes of detonation can be the use of fuel with a low octane number, early ignition and engine overheating. Such phenomena are also observed in the presence of a chipped nagar in the combustion chamber and overheating of the candles (cylinder ignition). In this case, after turning off the ignition, the engine continues to work for a while, which does not occur during detonation. The appearance of detonation knobs with a sharp opening of throttle gaze pedal when acceleration is allowed. If detonation occurs for a long time or is observed constantly, then it is necessary to urgently reveal and eliminate its reasons for avoiding the occurrence of serious engine faults (extensions of pistons, valves, increased wear of the parts of the crank-connecting and gas distribution mechanisms). In addition to the indicated phenomena, it is rapid wear of the part of the piston engine. Motor fuel must have a high detonation Resistance . The detonation fuel resistance is characterized by a conditional octane number, which is based on a gasoline marking. This is one of the characteristics that defines the quality of gasoline, and therefore power, reliability, efficiency, durability of the engine. Apply anti-knock additives to fuel, replacing tetraethylswin (TPP). Additives of TSM and MCTM brands based on organic manganese compounds are less toxic than TPP.
The octane number of fuel is determined by motor and research methods.
The engine method is to determine the octane number in laboratories on oil refineries on single-cylinder gasoline engines of the IIT-85 model (UIT-65). To determine the octane number, the reference (standard) fuel is taken - a mixture of normal heptane and isooched in a certain ratio. Isochatan burns without an explosion at a rate of flame spread 50 m / s. Normal heptane burns with an explosion at a speed of 3,000 ... 5 000 m / s. The octane number of normal heptane is conditionally adopted in 0, an octane number of isocutane - for 100 units. The launch of the same-cylinder carburetor engine on the reference (standard) fuel, according to the instrument readings, the degree of compression (detonation) is recorded and compared with the degree of compression of the reference (standard) mixture. If, for example, gasoline detonates as a mixture containing 80% isooocratan and 20% of normal heptane, then the octane number of gasoline under study is 80. In practice, the octane number of gasoline, determined by the engine method, does not meet the detonation characteristic of gasoline during the car in various roads Conditions (low speed, minor thermal load, riding around the city and other operating conditions), Therefore, a research method was developed for determining the octane number of gasoline. This method characterizes detonation resistance under different operating conditions.
The difference between the conditional octane number obtained on the motor and research methods of the same fuel is called the sensitivity of gasoline. At the same time, octane numbers will have different numerical expressions. For example, the octane number of gasoline AI-92, determined by the study method, is 92, and the engine method is 83. The smaller the sensitivity of the gasoline, the higher the anti-knock properties of the fuel. In practice, in oil refining factories, the determination of the octane number is carried out on the stands on the engine method. At the same time, high-quality gasolines are tested on the research method.
Gasoline in the mixture with air, burning in the engine cylinders, forms a high pressure, which, with the help of a crank-connecting mechanism, is converted into mechanical energy, leading the car in motion. A mixture of gasoline with air forms a fuel mixture. For complete combustion of 1 kg of gasoline, approximately 15 kg of air is necessary. Such a mixture of gasoline and air is called normal. The enriched combustible mixture contains 13 ... 15 kg of air per 1 kg of gasoline, a rich combustible mixture is less than 13 kg of air. A rich combustible mixture burns with incompleteness, while the power and efficiency of the engine is lowered. A nagar is formed on the pistons of the engine, black smoke is highlighted from the muffler. The depleted combustible mixture contains more than 15 kg of air per 1 kg of gasoline. Poor combustible mixture - 17 kg of air. Such a mixture is slow, the engine is unsustainable, the power is reduced, the engine overheating occurs. If 1 kg of gasoline contains significantly more than 17 kg (up to 21 kg), such a mixture is not ignited at all. The correct adjustment of the carburetor to a specific gasoline brand provides steady operation of the engine, its reliability, durability of the mechanisms, efficiency and environmental friendliness. Viscosity gasoline is predetermined by the fractional composition and its chemicals. Aromatic and naphthenic hydrocarbons increase viscosity. The viscosity of gasoline also increases with a decrease in temperature. There are dynamic and kinematic viscosity of gasoline. In the technical characteristic, the viscosity of gasoline is not indicated and is not normalized.
Density gasoline is the physical characteristics of the fuel. The gasoline density is used when calculating the volume and mass of gasoline by the manufacturer and the consumer, indicated in the technical characteristic and is determined at a temperature of 20 ° C (currently taken 15 ° C). The density of gasoline of all brands at a temperature of 20 ° C is no more than 750 kg / m3.
Evaporability fuel is the volatility of the fraction composition of gasoline under normal conditions, elevated or reduced temperatures and pressure. In this case, gasoline losses occur, and steam plugs are formed in the benzins. The evaporation of gasoline should provide start and operation of the engine under any conditions and with any method of supplying a combustible mixture to the engine (carburetor, injector). The evaporation of gasoline also affects the release of toxic gases in cold and hot weather (carbon oxides and unburned hydrocarbons) and is characterized by the evaporation index and the steam plug index (IPP), which characterize the pressure of saturated vapors and the amount of fuel evaporated at 70 ° C. This indicator is determined by the formula
IPP \u003d 10DP + 7V70,
where the DNP is the pressure of saturated vapor, kPa; V70 is the amount of fuel evaporated at 70 ° C,%. The steam plug index of all gasoline brands in the summer is 950, and in winter - 1 250. The pressure of saturated gasoline vapor from April 1 to October 1 is 35 ... 70 kPa, and from October 1 to April 1 - 60 ... 100 kPa. The volume of evaporated gasoline depends on temperature. So, at a temperature of 70 ° C, evaporation is 10 ... 50% of the total volume of fuel, at a temperature of 100 ° C - 35 ... 70%, and at a temperature of 180 ° C - more than 85% (GOST R 51105-97 * and GOST R 51866 -2002 *).
Technological(chemical) stability - This is the ability of gasoline not to be subjected to chemical changes and oxidation in the production, storage, transportation and application of gasoline in cars. Stability is determined by the chemical composition of the fuel (the presence of hydrocarbons prone to oxidation and integrated formation), temperature, storage conditions and operation.
To increase the technological (chemical) stability, antioxidants and metal deactivators are added to the fuel. All these characteristics are determined by various methods (according to the content of insoluble and soluble fractions, the evaporation of gasoline in the air jet, etc.).
Corrosion-protective properties gasoline is manifested in connection with the presence of sulphides, acids, alkalis and water in it. These fractions are strictly normalized and indicated in the technical characteristics of motor fuels. For neutralization of corrosion properties in gasoline add various anti-corrosion additives.
Diesel fuel.For diesel engines, special diesel fuel are used as fuel, which includes heavier oil fractions than in gasoline. Diesel fuel should provide smooth and soft engine operation, have a certain viscosity, the temperature of the frozen and do not contain mechanical impurities. The smooth operation of the engine is provided by slow fuel combustion and increase pressure in the cylinders. Fuel ignition when entering the cylinder occurs if the gas mixture is under pressure up to 10 MPa. When delayed self-ignition in the cylinder, a significant amount of fuel accumulates, and the simultaneous combustion of a large fuel batch leads to a sharp increase in pressure and rigid engine operation. The ability of diesel fuel to rapid self-ignition is determined by an octane number. This number (40 ... 45) corresponds to the percentage of cetane in the mixture with an alfacthamethyl naphthalin, provided that this mixture is equivalent to flammability to diesel fuel test.
To ensure reliable fuel supply to the engine cylinders in winter, diesel fuel should have a frozen temperature below the ambient temperature by 10 ... 15 ° C. The fuel is considered to be frozen if it is poured into a test tube, loses its mobility for 1 min with a tilt of the tube by 45 °. The temperature of the fuel frozen depends on its fractional composition. Heavy fuel has a higher pour point.
The viscosity of diesel fuel should be strictly defined. With high viscosity, fuel supply is hampered and its spraying. Small viscosity does not provide sufficient lubrication of the fuel pump and nozzles. Mechanical impurities in the fuel cause high wear of high-pressure pump plunger pairs and even plunger jammed. In addition, there is a loose closing of the valves of the sweeping pump and the high pressure pump, the locking of the nozzles of the nozzles, clogging filters, etc. The water causes corrosion of the details of the devices, and in winter - the formation of ice in fuel lines and filters.
For automotive engines, several grades of diesel fuel are produced. Summer diesel fuel (dL) is intended for operation of cars at ambient temperature from 0 ° C and higher. The temperature of its frozen is -10 ° C.
Winter diesel fuel (DZ) is used at ambient temperature -30 ... 0 ° C. The temperature of its frosted is -45 ° C. Winter diesel fuel can be replaced with a mixture of 60% summer diesel fuel and 40% of the tractor kerosene. Arctic diesel fuel (yes) is distinguished by a lightweight fractional composition, reduced viscosity and the temperature of frozen -65 ° C. This fuel is used at temperatures below -30 ° C. It can be replaced with a mixture of 50% of winter diesel fuel and 50% of the tractor kerosene.
Currently there is a massive dyspetion of modern cars.
3. Alternative fuels
Gas fuel.Simultaneously with the dyspetion of modern cars, it is planned to expand the production of cars operating on a compressed and liquefied gas. In addition, there is a conversion of cars with carburetor engines to work on gas. The transition from liquid fuel to gaseous is economically justified, since the cost of gas fuel is 2 - 2.5 times lower than the cost of gasoline. Compared to carburetor engines, gas combustion products contain significantly less toxic substances - environmental pollution decreases.
For gas-filled cars, compressed (natural) and liquefied (oil) gas are used. Compressed gas consists of methane, and liquefied - from butane, propane and insignificant amount of impurities. Butanoprocal mixtures are obtained by processing crude oil on oil refineries as a byproduct. The butanopropane mixture in the surrounding air is in a vapor state. With a slight increase in pressure (up to 1.6 MPa) and normal temperature, this mixture goes into a liquid state and in this form is stored in steel cylinders. Liquefied gases got the greatest distribution as fuel for gas-filled cars. To work on compressed and liquefied gases, serial cars with carburetor engines are used. The operation cycle of the gas operating on gas is the same as the carburetor engine running on gasoline. The device and operation of the power system units differ significantly. The cylinder for liquefied gas is made of steel. The cylinder places consumable liquid, steam and safety valves, as well as a liquefied gas pointer indicator sensor. Cylinders are filled through a filling valve at gas compressor stations.
Gas-high mixtures compared to belligent mixtures have higher anti-knock properties, which makes it possible to increase compression ratio and improve engine economic indicators. In addition, gas operating engines, more complete combustion of the mixture and significantly lower the toxicity of the exhaust gases. Gas use eliminates the washout of the oil film from the walls of the sleeves and pistons. Due to the lack of condensation of gasoline vapor, the nagaro formation in the combustion chambers is reduced, the oil does not dither, resulting in 1.5 - 2 times the service life of the engine and the frequency of oil change increases.
Ethanol.Ethanol (drinking alcohol) is made from sugar beet, sugar cane and wood waste. The use of it in carburetor engines gives a high technical effect: provides high efficiency, high octane number, low levels of harmful emissions. The engine works without detonations, steadily. In order to save expensive drinking alcohol, ethanol is recommended to mix with low-grade gasoline. This type of fuel gives both an economic and environmental effect. Ethanol is widely used in South America and the United States. For example, in the USA on ethanol, more than 100 thousand cars operate in the mixture with gasoline.
Methanol.The raw material for the production of methanol is natural gas. Methanol as motor fuel has good specifications: high octane number, efficiency, fire safety and low levels of harmful emissions. May be mixed with gasoline. Widely used in the United States. In New Zealand from methanol, 570 thousand tons of engine fuel receive annually. Synthetic gasoline.Raw materials for the production of synthetic gasoline are natural gas, stone coal, bituminous sands and combustible oil sleds. The most productive in the production of synthetic gasoline is natural gas. Of the 1 m3 of the synthesized natural gas, up to 180 g of synthetic gasoline are obtained, which is successfully used as motor fuel. However, synthetic gasoline is much more expensive than gasoline obtained from oil.
Biodiesel fuel.In connection with the intensity of the use of both gasoline engines and diesel engines, the natural environment is widespread. The ecological situation due to intensive emissions of harmful substances continues to deteriorate. In this regard, the issue of the production and use of such a fuel, which would give the least harmful emissions to the environment. Such fuel can be biodiesel fuel. The exhaust gases of biodiesel fuel have up to 50% less than harmful substances (the sulfur content is 0.02%). Currently, work is underway to produce biodiesel fuel from rape, waste vegetable oil and other products.
Electric znergy.This type of energy when used in cars is the cleanest. There are no toxic emissions to the environment. The disadvantages of the use of electricity as the energy carrier are the following factors: high cost of batteries, low car stroke resource and high service cost. In this regard, the production and use of electric vehicles is currently limited.
Accounting for fuel on travel sheets - 2019-2020 (hereinafter referred to as PL) must be properly organized in any organization. It will restore order and control the consumption of material resources. The most relevant use of PL to record gasoline and diesel fuel. Consider the algorithm of accounting and tax accounting of fuel and lubricants in travel sheets in more detail.
The concept of fuels
The fuel and fuel are fuel (gasoline, diesel fuel, liquefied petroleum gas, compressed natural gas), lubricants (motor, transmission and special oils, plastic lubricants) and special liquids (brake and cooling).
What is a way sheet
Travel sheet - primary document in which car mileage is fixed. Based on this document, you can determine the consumption of gasoline.
Organizations for which the use of vehicles is the main activity should be applied to the form of subcords, which are indicated in section II of the order of the Ministry of Transport dated September 18, 2008 No. 152.
Doubt the correctness of the posting or writing off material values? On our forum you can get an answer to any question that causes you doubts. For example, in one can clarify which basic expenditure rate of the fuel and lubricants recommended by the Ministry of Transport.
About how the way leaf was adjusted, we wrote on our site:
- "Expanded a list of mandatory props of travel sheet";
- "From 12/15/2017 day, we draw up on a new form";
- Travel sheets: From March 1, 2019, the order of statement changes.
For organizations that are used by a car for production or management needs, it is possible to develop PL, taking into account the requirements of the Law "On Accounting" from 06.12.2011 No. 402-FZ.
With an example of an order approval of the PL can be found.
In the practice of the organization, the PLs are often used, which were approved by another decree of the State Statistics Committee of the Russian Federation of 28.11.1997 No. 78. In this resolution there are form pl, depending on the type of car (for example, form 3 for a passenger car, form 4-P - for freight) .
Mandatory details and the procedure for filling out travel sheets are represented .
You can learn about the filling of travel sheets with the latest innovations in the finished decision from the consultant.
Ask a question and get an operational response to filling the track leaf you can in our discussions in the group "VK" .
Travel sheets must be registered in the log registration log. Accounting for travel sheets and fuel lubricants is interconnected. In organizations that are not automotive, PL may be drawn up with such regularity, which allows you to confirm the validity of the flow rate. So, the organization may issue PL 1 time a few days or even a month. The main thing is to confirm the costs. Such conclusions are contained, for example, in the letter of the Ministry of Finance of Russia dated 07.04.2006 No. 03-03-04 / 1/327, the Resolution of the FAS of the Volga-Vyatka District of 27.04.2009 No. A38-4082 / 2008-17-282-17-282.
Accounting consumption of fuel and lubricants in the way sheet
If we analyze the forms of the PL, contained in Resolution No. 78, we will see that they have special graphs intended to reflect the turnover of fuel. It indicates how much fuel in the tank, how much is issued and how much it remains. By simple calculations, the amount of fuel used is found.
If you turn to the order of the Ministry of Transport No. 152, then among the obligatory details of the PL in it will not meet the requirement to reflect the movement of fuel. At the same time, the document should be given a speedometer testimony to the beginning and end of the path, which will determine the number of kilometers passed by the vehicle.
When the PL was developed by the Organization independently and there is no information about the use of fuel and lubricants, but only data on the number of kilometers is contained, the regulatory volume of the fuels used can be calculated using the disposal of the Ministry of Transport of Russia of March 14, 2008 No. AM-23-p. It has fuel consumption rates for different brands of vehicles and formulas for calculating consumption.
Thus, on the basis of the pl, it is calculated or the actual or regulatory lification of fuel. The data calculated in this way are used to reflect in accounting.
However, the use of PL to account for the FMS flow rate is impossible in some cases. For example, when gasons, motoblocks and others are refilled by gasoline. Similar special equipment. In these cases, an act for the write-off of fuel and lubricants is applied.
A sample of an act for the write-off of the fuel and lubricants can be found on our website.
Accounting pcs
Like all material and industrial reserves, the accounting of fuel and lubricants in accounting is carried out at actual value. The costs that are included in the actual value are listed in Section II of PBU 5/01.
The adoption of the fuel accounting can be carried out on the basis of the gas stations attached to the advance report (if the fuel retail of the driver for cash) or on the basis of the cores of the coupons (if the gasoline was purchased on coupons). If the driver acquires gasoline on the fuel card, the accounting of fuel capacities on fuel cards is carried out on the basis of the company's report - the issuer of the card. The write-off of the fuel and lubricants can be carried out by the following methods (Section III):
- average cost;
- at the cost of the 1st to the time of purchase of reserves (FIFO).
In PBU 5/01 there is another way of writing off - at the cost of each unit. But in practice, he is not applicable for writing off the fuel.
The most common way to write off the GSM - on average cost, when the cost of the material remains is consistent with the cost of its receipt and is divided into the total amount of residue and receipt in physical terms.
CATCHING OF GUM on travel sheets (accounting)
For accounting of fuel, the company is used in the enterprise 10, a separate subaccount (in terms of accounts - 10-3). The debit of this account is carried out by the arrival of fuels, the loan is the write-off.
How is the write-off of fuels? According to the above, the algorithms are calculated by the amount of the amount of fuction (actual or regulatory). This amount is multiplied by the value of the unit, and the amount obtained is written off by the wiring: Dt 20, 23, 25, 26, 44 kt 10-3.
Write-off of gasoline on track leafs (tax accounting)
If everything is simple with the write-off of fuel and lubricants in accounting, it is quite simple, then the recognition of these expenses in the tax accounting is questions.
Question 1: What expenses to take into account the fuel and lubricants? Here are 2 options: material or other expenses. According to sub. 5 p. 1 Art. 254 of the Tax Code of the Russian Federation GSM is included in the material expenses if they are used for technological needs. In other expenditures, fuel and lubricants fall if they are used to maintain official transport (sub. 11 of paragraph 1 of Art. 264 of the Tax Code of the Russian Federation).
IMPORTANT! If the main activity of the organization is related to the carriage of goods or people, then the fuel and fuel and gas consumption. If vehicles are used as service, then fuel and fuel and fuel.
The second question: normalize or no expenses for the write-off of fuels in the tax accounting? The answer to it can be found, tied the props of travel sheet and legislation:
- The actual use of fuel and fuel is calculated in the PL. The Tax Code of the Russian Federation does not contain direct instructions on the fact that the cost of fuel and goods should be taken in tax accounting only on actual standards.
- Pl contains information only about actual mileage. However, the fuel and fuel can be calculated by order No. AM-23-P, in paragraph 3 of which there is an indication that the norms established by them are intended to be intended for calculations on taxation. Ministry of Finance of Russia in his letters (for example, from 03/22/2019 No. 03-03-07 / 19283, from 03.06.2013 No. 03-03-06 / 1/20097) confirms that order No. AM-23-P can be used to establish The validity of the costs and identify the costs of fuel and lubricants in tax accounting on the standards multiplied by mileage.
IMPORTANT! In tax accounting, fuel and securities can be taken both by actual use and according to the amount calculated on the basis of the norm.
In practice, a situation is possible when the organization uses transport, fuel consumption norms for which AM-23-P is not approved. But in paragraph 6 of this document there are clarification that the organization or IP can individually (with the help of scientific organizations) to develop and approve the necessary norms.
The position of the Ministry of Finance of Russia (see, for example, a letter from 06.22.2010 No. 03-03-06 / 4/61) is such that before the development of the provisions of the SMM in the scientific organization, a legal entity or IP can be guided by technical documentation.
In the NC RF clarification, how to act in such a situation, no. In cases where the organization independently established the provisions of the lifetires and exceeding them, taking into account the amount of excessive use of fuel, the tax inspectorate may not recognize this by consumption. Accordingly, it is possible to maintain income tax. At the same time, the Court may well support the position of the inspection (see, for example, the Resolution of the North Caucasus District AGs from 09/25/2015 in case No. A53-24671 / 2014).
About the magnitude of fines for the lack of travel sheet, read in this article .
An example of writing off the fuel
One of the most common types of fuel and gasoline. Consider an example of purchasing and writing off gasoline.
LLC "First" (located in the Moscow region) in September purchased gasoline in the amount of 100 liters at a price of 38 rubles. without VAT.
At the same time, at the beginning of the month, OOO was the stock of gasoline of the same brand in the amount of 50 liters per average cost of 44 rubles.
Gasoline in the amount of 30 liters was used to refuel the VAZ-11183 "Kalina" brand. The organization uses a car for service traffic management personnel.
The organization uses the assessment of materials for medium cost.
Accounting pcs on admission
|
Amount, rub. |
Operation (document) |
||
|
Passed gasoline (TORG-12) |
|||
|
Reflected VAT (invoice) |
Calculate the average cost of write-off for September: (50 l × 44 rubles. + 100 L × 38 rubles.) / (50 l + 100 L) \u003d 40 rubles.
Option 1.Accounting pcs When writing on the fact
Marks made: Fuel in the tank at the beginning of the flight - 10 liters, issued - 30 liters, remained after the flight - 20 liters.
We calculate the actual use: 10 + 30 - 20 \u003d 20 liters.
Specification amount: 20 l × 40 rub. \u003d 800 rubles.
Option 2.Accounting pcs When writing on standards
Miletting marks are made to the square: at the beginning of the flight - 2,500 km, at the end - 2,550 km. So, 50 km was passed.
In paragraph 7 of Section II of the order No. AM-23-P, there is a formula for calculating gasoline consumption:
Q n \u003d 0.01 × hs × s × (1 + 0.01 × d),
where: Q n is the regulatory consumption of fuel, l;
HS is the basic fuel consumption rate (l / 100 km);
S - car mileage, km;
D - correction coefficient (its values \u200b\u200bare given in Appendix 2 to Order No. AM-23-P).
Table in sub. 7.1 According to the brand of the car we find HS. It is 8 liters.
By Appendix 2, the coefficient d \u003d 10% (for the Moscow region).
We consider gasoline consumption: 0.01 × 8 × 50 × (1 + 0.01 × 10) \u003d 4.4 liters
The amount to write-off: 4.4 l × 40 rubles. \u003d 176 rub.
Since the car is used as a service, the costs of accounting for fuel and lubricants in the tax accounting of fuel and lubricants will be recognized as other expenses. The value of expenses will be equal to the amounts recorded in accounting.
RESULTS
GSM is a significant cost of expenses in many organizations. This means that accountants need to be able to keep records of the fuel and lubricants and justify these expenses. The use of travel sheets is one of the ways to determine the number of used fuel.
With the help of PL, you can not only confirm the production need for expenses, but also to fix the distance that was passed to the car or other motor vehicles, as well as determine the indicators for calculating the volume of used fuel.
After determining the actual or regulatory scope of use, the amount to write off can be calculated by multiplying the value of the unit to the volume.
Accounting for fuel listed as a result of the work of special equipment that does not have a odometer can be carried out on the basis of an act of writing off the fuel.
Particular attention should be paid to the recognition of the costs of fuel and securities within the tax accounting.
What is a fuel and designer and description
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.
Buy fuelsman today is quite simple. In general, the concept of fuel and lubricants is the 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 evacuation of the evacuity and heat of the combustion of kerosene TS 1, good tolerance of low temperatures, reducing the 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 fuel price, 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.
What is antifreeze
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.
Have questions?
Fill out the feedback form, our managers will contact you!
Ask a Question
Operations with technical fluids
Document: GSM \u003d Petroleum products? Or what else cannot trade unistriased
Commentary on the letter of the State Committee
regulatory Policy and Entrepreneurship
dated 21.06.2004 № 4123
GSM \u003d petroleum products?
Or what else cannot trade unistriased
Physician Unistrum is prohibited to sell fuel and lubricants (hereinafter - fuels). All briefly and extremely clear. Business is small: decide what is included in this concept. However, as indicated in the commentated letter of state administration of Ukraine, today the concept of "fuels" is not standardized. Simply put, it is clearly not specified in the regulatory, what kind of products - fuels, and which is not.
As for Litol-24, it is ironic here: according to GOST 21150-87 this is an antifriction multipurpose waterproof grease. And according to the technology of manufacturing-typical grease. In addition, she is fuel. Well, not a fuel and lubricant!
But with Tosol, everything is not so unequivocal. "Tosol" - a coolant, which is dedicated to GOST 28084-89. The main component of such liquids - ethylene glycol (two-axis alcohol).
Service Temporarily unavailable
But if the concentrated cooling fluid, which is ethylene glycol with water content of no more than 5%, refers to a combustible group (that is, with the stretch, we can talk about a fuel and lubricant material), then its derivatives used in everyday life (in particular, Tosol-40 , Tosol-65), - fire-proof. And do not lubricate anything they. True, they really have code 38.20 on the harmonized system of description and coding of goods. Only here are unclear arguments remained why products with this code should be considered fuels.
Moreover, following the letter, uniforms cannot be sold and:
- antiques, antioxidants, integrated inhibitors, thickeners, anti-corrosion substances and additives Ready to petroleum products (including gasoline) IL and other liquids used for the same purposes as petroleum products (code 3811);
- Alkyl benzenes mixed and alkylnaftalines mixed, except for the substances of the heading 2707 or 2902 (code 3817);
- Liquids Brake hydraulic and liquids are finished other for hydraulic gears that do not contain or containing less than 70% by weight of oil or petroleum products obtained from bituminous minerals (code 3819).
Let's summarize: on the one hand, unisons of individuals who trade in various petroleum products and auto chemicals in order to avoid conflict situations, they will have to carefully reconsider their range. On the other hand, it is not yet established in regulatory acts that it is necessary to understand under fuel, strong and positions of those who do not intend to do this. After all, if the goods are not a fuel and does not lubricate anything, then why should he be considered a fuction?
