There are several ways to calculate the fuel consumption of a car. Let us dwell on the most frequently used in practical activities.
To do this, fill a full tank with gasoline, take a speedometer (for example, 773220) and drive a few kilometers around the city, along the highway, trying to go along those routes where you have to work constantly in the future.
Then refill the full tank of fuel and read the speedometer (for example, 773550). The result was a mileage of 330 km. From the check from the second gas station you can find out how much gas it took to top up to a full tank. For example, 30 liters.
We compose the proportions: 30 liters of gasoline were required for 330 km, and x liters per 100 km of run. 10030/330 = 9 liters
Fill a full tank of fuel and drive 100 km. Then return to the gas station and top up the tank. How many liters will be needed for this, such is the fuel consumption per 100 km.
You can use the data of the technical passport, depending on the engine size there is a standard fuel consumption.
But the methods for calculating fuel consumption with a 100% guarantee simply do not exist. Yes, and take into account the correction factors in real life is also necessary:
1. In the winter period of time, from October to March, depending on the region, there is a surcharge of 10%. The Ministry of Transport issues an order, and the head of the enterprise issues an order to increase the rate of gasoline consumption.
2. In cities with a population of more than 3 million. people apply a coefficient of up to 25%. This must also be indicated in an order or order of local authorities.
3. Depending on how many years the vehicle has been operating, an additional conversion factor is used, but not more than 5%. If the machine has been working for more than 5 years, you can take advantage of this extra charge.
Thus, fuel consumption is the amount of gasoline that is spent per 100 kilometers. In everyday life, taking into account car warming up on frosty days, frequent stops in front of a traffic light, driving empty and with large loads for freight transport, bus mileage at rush hour and driving with low occupancy.
Consumption rates at the enterprise are set taking into account the vehicle data sheet from the manufacturer. And how to calculate fuel consumption if special equipment is installed on the car? Then the standards are approved at the enterprise independently, but taking into account the methodological recommendations for special equipment.
The actual accounting and write-off of fuel and lubricants occurs in accounting on the basis of the provided waybills. Therefore, the driver must know how to calculate fuel consumption. He fills the waybill, speedometer, mileage and gas mileage for trips. And most importantly, it indicates the remainder of the gas in the tank before departure, the amount of fuel refueled and the remainder at the end of the day.
In order to prevent unnecessarily excessive consumption of fuel, the driver must know how to determine the fuel consumption for his car. Monitor its technical condition, change oil and rubber on wheels in time. Indeed, when an overrun is detected due to the driver’s fault, the write-off is at the expense of the employee himself, by deducting the cost of the excess from his salary.
If the driver’s financial condition is unsatisfactory, then the employer can exempt him from paying off the overspending amount and write off it at the expense of other expenses, but the accountant will no longer be able to take this amount for deductions, calculating taxes from the company’s profit.
Therefore, knowing how to calculate fuel consumption is important for both the employee and the employer. And we must remember that the consumption also depends on the quality of the fuel, on the filters, the need for warming up the engine, on the track itself and traffic congestion on the roads.
The fuel consumption rate is a value that reflects the average need for gasoline, gas or diesel fuel for various types of vehicles per specific kilometer (as a rule, based on the calculation of liters of fuel per 100 km of track).
This value is relevant for companies that have several company cars in stock. Service vehicles are all vehicles that are on the company’s balance sheet and are used by it for work.
In order to ensure the operation of the company’s transport, it is necessary to provide gasoline. The supply of official vehicles with fuel lies on the shoulders of the company and is reflected in accounting and tax transactions.
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- for reporting;
- in order to determine the cost of a particular carriage and the cost of all shipments made by official vehicles during a certain period of time;
- based on these norms, taxation of enterprises is carried out;
- it is assistance in conducting settlements with employees who use vehicles for official purposes.
In the column “material costs” the accountant should enter only the amount of fuel that falls within the limit of the norm established by the law of the Russian Federation. If the fuel is consumed more than the norm, the accountant must enter the excess amount into the accounting column called “non-operating expenses”.
The norms for calculating the needs of fuels and lubricants (fuels and lubricants) depend on the type of transport, the age of the machine and the conditions in which it operates.
Fuel consumption rates for 2020: recommendations of the Ministry of Transport of the Russian Federation
The latest amendments to these standards were made back in 2015. For 2020, enterprises that have at their disposal a fleet of fuel and lubricants can calculate independently, or taking into account the instructions of the Ministry of Transport of the Russian Federation.
The thing is that for 2019 it was indicated that the norms established by the Ministry of Transport of the Russian Federation are not binding, but only recommended. Therefore, the accountant of the enterprise can decide for himself how best to make the calculation of fuel consumption.
The fuel consumption standards recommended by the Ministry of Transport of the Russian Federation:
This table is an abbreviation. You can find a complete list of car brands in the fuel consumption standards for 2019 approved by the Ministry of Transport of the Russian Federation.
In order to find out the standard values of fuel consumption for a particular car, it is necessary to know the type of transport (car, truck, tractor or special purpose). After that, you need to open the table you need and find the exact make of the car (gas mileage for a particular car has already been calculated for you).
If for the car, due to its operational characteristics, an increase in premium can be applied, it is added to the rate of gasoline / gas / diesel fuel consumption.
How is fuel consumption calculated in 2020
Fuel consumption for the enterprise can be calculated independently, but when checking the inspection bodies it is best to say that the company takes into account the recommendations of the Ministry of Transport of the Russian Federation, but wants to independently calculate this indicator due to the specifics of the vehicles.
Thus, we will find out how much gas the car needs to travel 100 km.
It must be recalled that this value may differ slightly in winter and summer, as well as in cases where the car travels on mountainous terrain or on good roads.
Example: a driver drove from point A to point B 3350 km. During the journey, he burned 700 liters of gasoline.
In order to find out how much gasoline he needs per 100 kilometers, you need to do the following: 700/3350 100 = 20.9 liters.
It should be noted that for a more accurate calculation of gasoline consumption, a different, more complex formula is used:
Explanation: in this formula, the fuel standard is specified for the KAMAZ automobile brand, for other brands of cars you can also use this formula, taking as a basis the indicators for a particular brand of vehicle.
For certainty, you can compare the indicator that you released with the indicator given in the fuel consumption rate.
The procedure for writing off gasoline in 2020
- As a rule, at enterprises that are engaged in cargo transportation, fuel is debited according to the waybills, in which the vehicle mileage is recorded.
- For accounting use 10 account with sub-accounts.
In order to put fuel on arrival, the data is recorded in debit 10 of the account.
When it is written off, the indicator must be indicated on credit 10 accounts.
The amount of deducted gasoline is calculated as the norm (specified in the standard or calculated independently), multiplied by the amount of one liter of gasoline. - In tax accounting, the deduction of fuel and lubricants can be included in material costs or other expenses.
If the vehicle is transporting goods, the consumption of diesel / gas / gasoline on it is included in material costs.
If the transport is used for official purposes, the use of fuel on it is recorded in the column other expenses. - Keeping tax records, fuels and lubricants can be taken either according to the norms or the actual amount of fuel used.
- If the company uses vehicles that are not prescribed in the regulatory document drawn up by the Ministry of Transport of the Russian Federation, the company can calculate the rates for it independently.
Sample application for property deduction in the article. Who is eligible for a tax deduction and how to fill out an application.
About individual personified accounting here.
Cases of Increases
In some cases, to account for the use of fuel, not standard standards are used, but increased allowances.
Specific cases in which increased premiums are used:
- Winter season. In the winter season, the car uses more fuel, therefore, the norms for its calculation increase from 5 to 20%.
Each region of the Russian Federation has its own percentage of premium and a certain time of its validity (all this can be found in the prescribed standards). - Machine operation in mountainous areas: the premium is from 5 to 20% (depending on the position of the area regarding sea level).
- Features of urban roads: the premium is from 5 to 25% (depending on the number of residents living in a particular city of the Russian Federation).
- For urban transport, the premium is also from 5 to 25%.
In addition, the more years a car is in operation, the more the premium is used to calculate the fuel consumption rate. So, if the mileage of the car is more than 100 thousand km, and the life of the machine is more than five years, the fuel consumption rate can be increased by 5%.
The fuel consumption rate is a value that is needed by many enterprises, because almost every second company has official transport in its account.
Learn about the calculation of fuel consumption and the formula for the cost of fuel for a trip from the video.