Fuel accounting (F&L)

Limit-issue cards, waybills, consumption norms, write-offs — farm fuel-record forms

Record forms

Limit-issue card

The main farm fuel-record document: sets monthly/seasonal issue limits per machine. Kept for each tractor/combine.

Waybill

Tractor waybill (form 67/65): task, refueling, engine hours, mileage. Basis for writing off fuel per operation.

Consumption norms

Norms l/ha per operation: plowing 18–25, harrowing 5–8, seeding 4–7, combine harvest 8–15 l/ha. Set by internal order.

Fuel write-off

Fuel written off by actual hours × operation norm; deviation >5% — internal investigation. GPS monitoring — verification.

Fuel storage

Fuel tanks — receipt/issue records, monthly inventory; underground tanks — certification; fire codes for fueling points.

Electronic records

Fuel-level sensors, smart dispensers with RFID, GPS integration — cut theft by 15–30%.

Fuel is up to 30% of direct farm costs and the main theft target. Basic control: limit cards + waybills + GPS; without them 'as-used' write-offs invite abuse.