Calculation of fuel cost recovery norms
Order of RF Ministry of Transport from March 14, 2008 № AM-23-p approved the basic rates of the fuel, oil and lubricants for the various types of domestic and foreign cars, trucks and buses. Also specific correction factors were identified, which can adjust norm parameters according to the season, terrain, weight of the cargo.
The easiest way to develop standards for motor vehicles of the agency is to make check measurement. Here, as a rule, you need to take into account the specifics of the work, as well as the climatic conditions in which the institution is located. For this purpose, a commission is being established which will record the fuel consumption of each machine on their main routes. And then, depending on the performance of control measurements the average fuel consumption for each vehicle per 100 kilometers is calculated. It should be possible to foreseen the increase of standards for specific cases - for example, a trip through the city at rush hour, or due to worn-out vehicle. Such measurements can be made with seasonal intervals: one for summer and one for winter consumption. The document, which will register figures for fuel on the results of control measurements, will confirm the economic feasibility of their expense. The calculation of fuel standards should be confirmed by the signature of each member of the commission in the established institution. On the basis of this calculation supervisor approves fuel consumption rates for the institution.
In addition, the established rules should be laid down in the accounting policy of the institution. Thus, the basic requirements for the recognition of expenses in tax accounting (economic justification and documentation) will be met. Experts of JSC NIIAT calculate the recovery costs of fuel for all types of vehicles using special software.